DRAWBACK ON EXPORTED PORCELAIN ARTICLES ġ S.L.337.42 1
SUBSIDIARY LEGISLATION 337.42
DRAWBACK ON EXPORTED PORCELAIN 
ARTICLES ORDER
27th November, 1990
LEGAL NOTICE 197 of 1990.
Citation. 
Porcelain Articles Order.
Drawback on 
exportation of 
porcelain articles.
Cap. 337.
2. Subject to the provisions of the Import Duties Act, of
articles 3, 4 and 5 of this Order, a drawback of the import duties
charged on undecorated white or coloured porcelain articles, with
or without gold rim, shall be allowed on their re-exportation after
having been further processed or decorated in these Islands.
Keeping of records 
by manufacturer.
3. (1) The Comptroller of Customs may require the
manufacturer of porcelain articles to keep such records as he may
consider necessary to show the quantity and quality of porcelain
articles imported or withdrawn from bond with the purpose of the
decoration or further processing thereof.
(2) Such records shall be kept available for inspection by any
officer of Customs at the premises of the manufacturer.
Proof of 
exportation.
4. A claim for the payment of drawback shall be supported by
such documents as the Comptroller of Customs may require in each
particular case to prove that the porcelain articles in respect of
which the drawback is claimed have actually been exported; such
documents shall also give the full description of the porcelain
articles exported.
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 the porcelain articles 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
the Comptroller of Customs not less than three days’ notice in
writing of the date on which he intends to export the porcelain
articles and such notice shall contain particulars of the place at
which, and the hours during which, such inspection may be carried
out.
Validity.
commencing from the date of publication.
