Subsection (1) of any of sections 31 to 48 (other than section 36 or 46) does not apply if:
(a) a person (the relevant person ):
(i) engages in the conduct to which that subsection applies in relation to a tobacco product; or
(ii) manufactures retail packaging, and a tobacco product is packaged for retail sale in the retail packaging by another person; and
(b) a contract or arrangement has been entered into, or an understanding has been arrived at, for the tobacco product to be exported (whether or not the relevant person is a party to that contract, arrangement or understanding); and
(c) the relevant person engages in that conduct, or manufactures that retail packaging, in the course of, or for the purposes of, the tobacco product being exported; and
(d) if the relevant person supplies or purchases the tobacco product, or offers to supply the tobacco product:
(i) the supply is not a retail sale; or
(ii) the relevant person does not purchase the product in the course of a retail sale; or
(iii) the relevant person does not offer the product for retail sale;
(as the case requires).
Note: A defendant bears an evidential burden in relation to the matters in subsection (1) (see subsection 13.3(3) of the Criminal Code ).