DRAWBACK ON EXPORTED LOCALLY REFINED EDIBLE OIL ġ S.L.327.11 1
SUBSIDIARY LEGISLATION 337.11
DRAWBACK ON EXPORTED LOCALLY REFINED 
EDIBLE OIL ORDER
1st December, 1961
LEGAL NOTICE 72 of 1961.
Citation. 
Locally Refined Edible Oil Order.
Drawback on 
exportation of 
locally refined 
edible oil.
Cap. 337.
2. 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 mentioned in the First Column of the
Schedule shall be allowed on the exportation or shipment as stores
of edible oil refined in these Islands, at the rates specified in
respect of such materials in the Second Column of the Schedule.
Keeping of 
records.
3. (1) The Comptroller of Customs may require the refiner of
the edible oil to keep such records as he may consider necessary to
show the quantity of the materials imported or withdrawn from
bond and used in the refining of the edible oil.
(2) Such records shall be kept available for inspection by any
officer of the Customs at the premises of the refiner.
Customs control.
exported or shipped as stores shall be gauged by officers of
Customs on the premises of the refiner or at such other place as
may be determined by the Comptroller of Customs at the refiner’s
expense and after such gauging the containers of the oil shall be
sealed in the presence of such officers.
(2) For the purposes of the gauging required in accordance
with the provisions of sub-article (1) the refiner shall give the
Comptroller of Customs not less than three days’ notice in writing
of the date on which he intends to export the oil or ship it as stores
and such notice shall contain particulars of the place at which and
the hours during. which such gauging may be carried out.
2 ġ S.L.337.11 DRAWBACK ON EXPORTED LOCALLY REFINED EDIBLE OIL
SCHEDULE
Article 2
First Column Second Column
Imported Materials Rate of Drawback
Crude edible oil other than
olive oil
The import duty paid on a
volume of crude edible oil equal
to that of refined edible oil
exported; and
The import duty payable on a
volume of crude oil equal to 1
per cent of the volume of
refined edible oil exported.
Caustic soda, trisodium
phosphate, calcinate soda and
sulphuric acid
3 cents per metric ton of
refined edible oil exported in
respect of the total quantity of
any or all of such materials
used.
