DRAWBACK ON EXPORTED SHAG TOBACCO [ S.L.337.18 1
SUBSIDIARY LEGISLATION 337.18
DRAWBACK ON EXPORTED SHAG TOBACCO 
ORDER
6th July, 1965
LEGAL NOTICE 34 of 1965.
Citation. 
Tobacco Order.
Drawback on 
exportation of shag 
tobacco.
Cap. 337.
2. 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 goods mentioned in the First Column of the
Schedule shall be allowed on the exportation or shipment as stores
of shag tobacco manufactured in these Islands, at the rates specified
in respect of such goods in the Second Column of the said
Schedule.
Keeping of records 
by the 
manufacturer.
3. (1) The Comptroller of Customs may require the
manufacturer of the shag tobacco to keep such records as he may
consider necessary to show the quantities and the origin of the
tobacco and other items imported or withdrawn from bond and used
for the manufacture and the packing of the shag tobacco.
(2) Such records shall be kept available for inspection by any
officer of Customs at the premises of the manufacturer.
Surrender of 
tobacco stalks and 
offal: drawback on 
polythene pouches 
and bags.
4. The drawback allowed under this Order shall be payable -
( a ) in respect of tobacco subject to the surrender to the
Comptroller of Customs of a quantity of tobacco stalks
and offal equal in weight to not less than five per
centum of the tobacco in the quantity of shag tobacco
in respect of which drawback is claimed;
( b ) in respect of polythene pouches and bags, on the actual
number of pouches and bags used in the packing of
shag tobacco falling within the scope of this Order and
actually exported.
Customs control 
over packing of 
shag tobacco.
5. (1) Shag tobacco about to be exported or shipped as stores
shall be 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 shag tobacco
or ship it as stores 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.337.18 DRAWBACK ON EXPORTED SHAG TOBACCO
SCHEDULE
Regulation 2
First Column Second Column
Goods Rate of Drawback
Tobacco One lira and sixty cents per
kilogramme of tobacco contained in
shag tobacco manufactured from leaf
tobacco charged with duty at the
General Tariff.
One lira and fifty-six cents per
kilogramme of tobacco contained in
shag tobacco manufactured from leaf
tobacco charged with duty at the
Preferential Tariff.
Polythene pouches and
polythene bags
The duty paid on importation.
