DRAWBACK ON TOBACCO STEMS AND OFFALS g S.L.337.40 1
SUBSIDIARY LEGISLATION 337.40
DRAWBACK ON TOBACCO STEMS AND OFFALS 
ORDER
2nd February, 1990
LEGAL NOTICE 12 of 1990.
Citation. 
and Offals Order.
Drawback on 
tobacco stems and 
offals.
Cap. 337.
2. Subject to the provisions of the Import Duties Act, and of
articles 3, 4, 5, 6 and 7 of this Order, a drawback of the import
duties charged on the goods mentioned in the First Column of the
Schedule shall be allowed when these goods result during the
manufacture or processing of imported unmanufactured tobacco
into cigars and pipe tobacco to be used or consumed on the local
market, at the rates specified in respect of such goods in the Second
Column of the said Schedule.
Keeping of 
records.
3. (1) The Comptroller of Customs may require the
manufacturer to keep such records as he may consider necessary to
show the quantities and the origin of the tobacco imported or
withdrawn from bond and used in the manufacture of cigars and
processing of pipe tobacco to be used and consumed on the local
market.
(2) Such records shall be kept available for inspection by any
officer of Customs at the premises of the manufacturer.
Amount of tobacco 
stems and offals 
eligible for 
drawbacks.
4. The drawback allowed under this Order shall be payable -
( a ) in respect of tobacco stems and offals resulting from
the manufacture of cigars and processing of pipe
tobacco from imported unmanufactured leaf tobacco
for home consumption, which, in any event, shall not
exceed twenty-eight  per centum  (28%) in weight of the
original tobacco imported or withdrawn from bond for
that purpose; and
( b ) in respect of tobacco stems and offals resulting from
the manufacture of cigars and processing of pipe
tobacco from imported unmanufactured tobacco in any
form, other than unmanufactured leaf tobacco, for
home consumption, which in any event, shall not
exceed five  per centum  (5%) in weight of the original
tobacco imported or withdrawn from bond for that
purpose.
Surrender of 
tobacco stems and 
offals.
5. (1) Tobacco stems and offals resulting from the
manufacture of cigars and processing of pipe tobacco as mentioned
in article 4, for which drawback is claimed, shall be surrendered to
the Comptroller of Customs for disposal in a manner which he may
deem fit to direct.
(2) Nothing in this Order shall apply in respect of tobacco
stems and offals resulting from the manufacture and processing of
2 g S.L.337.40 DRAWBACK ON TOBACCO STEMS AND OFFALS
unmanufactured tobacco imported or withdrawn from bond prior to
this Order.
Customs control. 6. (1) Tobacco stems and offals about to be surrendered to
the Comptroller of Customs shall be inspected by officers of
Customs and weighed on the premises of the manufacturer, or at
such other place as may be determined by the Comptroller of
Customs.
(2) All expenses connected with the inspection, weighing and
disposal of tobacco stems and offals required in accordance with
the provisions of article 5(1) and of subarticle (1) of this article
shall be borne by the manufacturer.
Interpretation.
Cap. 382.
7. In this Order, the expression "manufacturer" includes only
the importer of unmanufactured tobacco who is a regular
manufacturer of cigars and processor of pipe tobacco, and who is
duly licensed for the purpose under the Excise Duty Act.
SCHEDULE
First Column Second Column
Goods Rate of Drawback
Tobacco stems and offals Lm5.17,5 per kilogramme of
tobacco stems and offals resulting
from the manufacturing and
processing of unmanufactured
tobacco, whether in leaf form or
otherwise, imported for the
manufacturing of cigars and
processing of pipe tobacco, and
charged with duty at the tariff
applicable to goods grown or
produced in the European
Community; and
Lm5.20,0 per kilogramme of
tobacco stems and offals resulting
from the manufacturing and
processing of unmanufactured
tobacco, whether in leaf form or
otherwise, imported for the
manufacturing of cigars and
processing of pipe tobacco, and
charged with duty at the General
Tariff.
