DRAWBACK ON EXPORTED SPRING INTERIOR MATTRESSES  [ S.L.337.23 1
SUBSIDIARY LEGISLATION 337.23
DRAWBACK ON EXPORTED SPRING INTERIOR 
MATTRESSES ORDER
26th March, 1968
LEGAL NOTICE 27 of 1968.
Citation. 
Interior Mattresses Order.
Drawback on 
exportation of 
spring interior 
mattresses.
Cap. 337.
2. (1) 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 and articles used in the manufacture of
spring interior mattresses shall be allowed on the exportation of
spring interior mattresses manufactured in these Islands and
incorporating such materials and articles.
(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 the unavoidable minimum
wastage arising from the manufacture of the spring interior
mattresses:
Provided that such wastage is retained and disposed of by
the manufacturer in accordance with such conditions as the
Comptroller of Customs may determine.
Keeping of 
records.
3. (1) The Comptroller of Customs may require the
manufacturer of the spring interior mattresses to keep such records
as he may consider necessary to show the quantity of the materials
and articles imported or withdrawn from bond and used in the
manufacture of the spring interior mattresses.
(2) Such records shall be kept available for inspection by any
officer of Customs at the premises of the manufacturer.
Customs control.
inspected by officers of Customs on 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
the Comptroller of Customs not less than three days’ notice in
writing of the date on which he intends to export the spring interior
mattresses and such notice shall contain particulars of the place at
which and the hours during which such inspection may be carried
out.
