DRAWBACK ON EXPORTED SNACK FOODS  ġ S.L.337.38 1
SUBSIDIARY LEGISLATION 337.38
DRAWBACK ON EXPORTED SNACK FOODS 
ORDER
4th January, 1985
LEGAL NOTICE 1 of 1985.
Citation. 
Foods Order.
Drawback on 
exportation of 
snack foods.
Cap. 337.
2. Subject to the provisions of the Import Duties Act, and of
articles 3, 4 and 5 of this Order, a drawback on import duties
charged on edible pellets 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 snack
foods manufactured in these Islands, from such pellets.
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 pellets which are to be used in the
production of snack foods for export shall be submitted to the
Comptroller of Customs at the time of importation or withdrawal
from bond of such pellets.
Keeping of records 
by manufacturer.
4. (1) The Comptroller of Customs may require the
manufacturer of the snack foods to keep such records as he may
consider necessary to show the quantities of pellets imported or
withdrawn from bond and used in the production of snack foods.
(2) Such records shall be kept available for inspection by an
officer of Customs at the premises of the manufacturer.
Customs control. 
officers of Customs in the premises of the manufacturer or at such
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 purpose 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 snack foods and
such notice shall contain particulars of the place at which and the
hours during which such inspection may be carried out.
