DRAWBACK ON CIGARETTES  ġ S.L.337.33 1
SUBSIDIARY LEGISLATION 337.33
DRAWBACK ON CIGARETTES ORDER
30th November, 1973
LEGAL NOTICE 116 of 1973, as amended by Legal Notices 57 of 1994,
21 of 1980, 37 of 1981 and 15 of 1998.
Citation. 
Drawback on 
cigarettes.
Cap. 337.
2. Subject to the provisions of the Import Duties Act, and of
article 3 of this Order, a drawback of import duties charged on the
goods mentioned in the first column of 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 cigarettes manufactured in these
Islands, at the rates specified in respect of such goods in the second
column of the said Schedule.
Surrender of 
tobacco stalks and 
offal.
3. (1) In the case of tobacco contained in cigarettes
manufactured from leaf tobacco the drawback allowed by this
Order shall be payable 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
cigarettes in respect of which drawback is claimed.
(2) In the case of tobacco contained in cigarettes manufactured
from tobacco imported cut, or cut and blended but not further
manufactured, the drawback allowed by this Order shall be payable
subject to the surrender to the Comptroller of Customs of a quantity
of tobacco offal equal in weight to not less than two  per centum  of
the tobacco in the quantity of cigarettes in respect of which
drawback is claimed.
Substituted by:
L.N. 21 of 1980;
L.N. 37 of 1981;
L.N. 15 of 1998.
SCHEDULE
Article 2
First Column Second Column
Goods Rate of Drawback
Tobacco The duty paid on the importation, plus
four  per centum  thereof as wastage
allowance, of tobacco contained in
cigarettes manufactured from leaf tobacco,
tobacco imported cut, or cut and blended
but not further processed.
