DRAWBACK ON IMPORT DUTIES _g S.L.337.05 1
SUBSIDIARY LEGISLATION 337.05
DRAWBACK ON IMPORT DUTIES REGULATIONS
18th August, 1961
LEGAL NOTICE 49 of 1961, as amended by Legal Notice 92 of 1972.
Citation. 
Duties Regulations.
Drawback.
Cap. 337.
2. Subject to the provisions of the Import Duties Act, a
drawback of import duties charged on the goods mentioned in the
First Column of the Schedule shall be allowed subject to the
conditions and at the rates specified in the Second and Third
Columns respectively of the said Schedule:
Provided that in all cases -
( a ) prior to the removal of the goods from the producer’s
factory -
(i) such goods shall be inspected by the
Comptroller; and
(ii) any book of accounts or other documents of
whatsoever nature relating thereto shall be
produced for examination to the Comptroller;
and
( b ) all customs fees and expenses relating to such
inspection and examination shall be borne by the
person claiming drawback.
Amended by:
L.N. 92 of 1972.
SCHEDULE
Regulation 2
First Column Second Column Third Column
Goods Conditions Rates
Crown corks ( a ) That the crown
corks shall have been used
to seal bottles containing
beverages other than non-
alcoholic beverages (as
defined in the Excise Duty
Act) sold or disposed of by
the producer thereof for
consumption in these
Islands;
ninety cents per
gross of crown
corks
( b ) that the drawback
shall be payable to the
producer of the beverage;
2 _g S.L.337.05 DRAWBACK ON IMPORT DUTIES
( c ) that not less than
two days notice in writing
shall have been given by the
person claiming drawback
to the Comptroller prior to
the removal of the bottles
specified in paragraph ( a )
from the producer’s
premises
