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Alterations of cocoa duty.
42 & 43 Vict. c. 21.
1 Edw. 7. c. 7.
39 & 40 Vict. c. 36.
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2.—(1) The duty of Customs of twopence per pound on cocoa or chocolate ground, prepared, or in any way manufactured, imposed by section three of the Customs and Inland Revenue Act, 1879, shall cease; but nothing in this section shall affect the power to charge duty under section seven of the Finance Act, 1901.
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(2) Drawback shall be allowed on the exportation or shipment for use as ships’ stores of any goods in the manufacture or preparation of which in Great Britain or Ireland any cocoa, or cocoa butter, or cocoa husks and shells, has or have been used, equal to the duty in respect of the quantity of that cocoa, or cocoa butter, or cocoa husks and shells, as the case may be, which appears, to the satisfaction of the Treasury, to have been used in the manufacture or preparation of the goods; and, in allowing that drawback, the Commissioners of Customs and Excise may, with the assent of the Treasury, in order to facilitate trade, relax in the case of any goods any requirements of sections one hundred and four and one hundred and six of the Customs Consolidation Act, 1876, as to the giving of security and the examination of goods.
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