proprietor if such articles are not put up in packages, in accordance with such regulations as the Secretary shall prescribe. (d) Cannabis products exported and returned Cannabis products classifiable under item 9801.00.10 of the Harmonized Tariff Schedule of the United States (relating to duty on certain articles previously exported and returned), as in effect on the date of the enactment of the States Reform Act, may be released from customs custody, without payment of that part of the duty attributable to the internal revenue tax for delivery to the original producer of such cannabis products or to the export warehouse proprietor authorized by such producer to receive such products, in accordance with such regulations as the Secretary shall prescribe. Upon such release such products shall be subject to this chapter as if they had not been exported or otherwise removed. 5905. Credit, refund, or drawback of tax (a) Credit or refund (1) In general Credit or refund of any tax imposed by this chapter or section 7652 shall be allowed or made (without interest) to the producer, importer, or export warehouse proprietor on proof satisfactory to the Secretary that the claimant producer, importer, or export warehouse proprietor has paid the tax on— (A) cannabis products withdrawn from the market by the claimant, or (B) such products lost (otherwise than by theft) or destroyed, by fire, casualty, or act of God, while in the possession or ownership of the claimant. (2) Cannabis products lost or destroyed (A) Extent of loss allowance No tax shall be collected in respect of cannabis products lost or destroyed, except that such tax shall be collected— (i) in the case of loss by theft, unless the Secretary finds that the theft occurred without connivance, collusion, fraud, or negligence on the part of the proprietor of cannabis production facility, or owner, consignor, consignee, bailee, or carrier, or their employees or agents, (ii) in the case of voluntary destruction, unless such destruction is carried out as provided in