DRAWBACK ON EXPORTED OUTERWEAR [ S.L.337.34 1
SUBSIDIARY LEGISLATION 337.34
DRAWBACK ON EXPORTED OUTERWEAR 
ORDER
1st June, 1975
LEGAL NOTICE 14 of 1977.
Citation. 
Outerwear Order.
Drawback on 
exportation of 
outerwear.
Cap. 337.
2. (1) Subject to the provisions of the Import Duties Act, and
of articles 3, 4 and 5 of this Order, a drawback of the import duties
charged on the cloth and other accessories shall be allowed on the
exportation of outerwear manufactured in these Islands from such
cloth and other accessories.
(2) For the purpose of calculating drawback in accordance
with the provisions of sub-article (1), account shall be taken of
such wastage as shall be shown to the satisfaction of the
Comptroller of Customs to have been unavoidable minimum
wastage arising from the manufacture of such outerwear:
Provided that such wastage is retained and disposed of by
the manufacturer in accordance with such conditions as the
Comptroller of Customs may determine.
Submission of 
samples and 
documents to 
Comptroller of 
Customs.
3. Samples and documents in evidence of the type, value and
country of origin of the cloth and other articles which are to be used
in the production of outerwear for export shall be submitted to the
Comptroller of Customs at the time of the importation or
withdrawal from bond of such cloth or other articles.
Keeping of records 
by manufacturer.
4. (1) The Comptroller of Customs may require the
manufacturer of the outerwear to keep such records as he may
consider necessary to show the quantities of cloth and other
accessories imported or withdrawn from bond and incorporated in
the outerwear.
(2) Such records shall be kept available for inspection by any
officer of Customs at the premises of the manufacturer.
Customs control.
officers of Customs in the premises of the manufacturer or at such
other place as may be determined by the Comptroller of Customs at
the manufacturer’s expense and after such inspection shall be
packed and sealed in the presence of such officers.
(2) For the purposes of the inspection required in accordance
with the provisions of sub-article (1) the manufacturer shall give to
the Comptroller of Customs not less than three days’ notice in
writing of the date when he intends to export the outerwear and
such notice shall contain particulars of the place at which and the
hours during which such inspection may be carried out.
2 [ S.L.337.34 DRAWBACK ON EXPORTED OUTERWEAR
