The goods specified in and supplied in accordance with Regulation 1 shall for all or any purposes of any customs or excise duty, drawback or allowance in respect of those goods be treated as exported, and a person supplying or intending to supply goods as aforesaid shall be treated accordingly as exporting or intending to export them, provided that all the conditions which may from time to time be prescribed by the Commissioners after consultation with the Admiralty in pursuance of section two hundred and seventy-two of the Customs and Excise Act, 1952, are duly complied with.