DRAWBACK ON EXPORTED SUGAR 
AND MANUFACTURED WHEAT [ S.L.337.31 1
SUBSIDIARY LEGISLATION 337.31
DRAWBACK ON EXPORTED SUGAR AND 
MANUFACTURED WHEAT ORDER
13th March, 1973
LEGAL NOTICE 19 of 1973.
Citation. 
and Manufactured Wheat Order.
Drawback on 
exportation of 
sugar and 
manufactured 
wheat.
Cap. 337.
2. Subject to the provisions of the Import Duties Act, and of
articles 3 and 4 of this Order, a drawback of import duties charged
shall be allowed on the exportation or shipment as stores of any of
the goods mentioned in the First Column of the Schedule at the
rates specified in respect of such goods in the Second Column of
the said Schedule.
Goods damaged or 
deteriorated or 
containing 
extraneous matter.
3. Where the Comptroller of Customs is satisfied that the
goods in respect of which drawback is claimed are in a damaged or
deteriorated condition, or that extraneous matter has been found in
such goods, the Comptroller of Customs may, in his discretion,
either make such deduction on the amount of drawback payable as
appears to him to be proportionate or refuse payment of the
drawback.
Minimum quantity 
of sugar on which 
drawback is 
payable.
4. Drawback shall not be payable in respect of sugar exported
or shipped as stores in quantities of less than one hundred
kilogrammes.
SCHEDULE
Article 2
First Column Second Column
Goods Rate of Drawback
1. Flour, semola, paste,
biscuit or other wheat
manufactured in these Islands
The duty on 100 kilogrammes
of wheat for every 76
kilogrammes.
2. Refined sugar 13c3 for every 100
kilogrammes.
3. Sugar contents of
Orange Powder, Lemon
Powder, Jelly Crystals, Ice
Cream Powder, Creme
Caramel, Icing Sugar
13c3 for every 100
kilogrammes.
