DRAWBACK ON EXPORTED MARINE 
LUBRICATING OILS g S.L.337.41 1
SUBSIDIARY LEGISLATION 337.41
DRAWBACK ON EXPORTED MARINE 
LUBRICATING OILS ORDER
13th February, 1990
LEGAL NOTICE 18 of 1990.
Citation. 
Lubricating Oils Order.
Drawback on 
locally blended 
marine lubricating 
oils.
Cap. 337.
2. Subject to the provisions of the Import Duties Act, and of
articles 3 and 4 of this Order, a drawback of the import duties
charged on the materials mentioned in the Schedule shall be
allowed on the exportation or shipment as stores or on warehousing
in a bonded store pending exportation or shipment as stores, as the
case may be, of marine lubricating oils blended in these Islands
from such materials.
Keeping of 
records.
3. (1) The Comptroller of Customs may require the blender to
keep such records as he may consider necessary to show the
quantities of materials imported or withdrawn from bond and used
in the preparation or blending of marine lubricating oils which are
exported, warehoused in bond or shipped as stores and on which
drawback is claimed.
(2) Such records shall be kept available for inspection by an
officer of Customs at the premises of the blender.
Customs control.
as stores or warehoused in a bonded store shall be inspected and
gauged by of officers of Customs on the premises of the blender or
at such other place as may be determined by the Comptroller of
Customs at the blender’s expense and after such inspection and
gauging, the containers of the oil shall be sealed in the presence of
such officers.
(2) For the purpose of inspection and gauging required in
accordance with the provisions of sub-article (1), the blender shall
give the Comptroller of Customs not less than three days’ notice in
writing of the date on which he intends to export the marine
lubricating oil and such notice shall contain particulars of the place
at which, and the hours during which the inspection and gauging
may be carried out.
2 g S.L.337.41
DRAWBACK ON EXPORTED MARINE 
LUBRICATING OILS
SCHEDULE
(Article 2)
1. Base mineral/petroleum lubricating oils, regardless of
density.
2. Prepared lubricating additives for heavy mineral oils.
