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Allowance of drawback on the exportation of goods manufactured with dried fruits.
39 & 40 Vict. c. 36.
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21.—(1) 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 of the following articles, that is to say, dried figs, fig cake, raisins, or currants, have been used, a drawback equal to the duty in respect of the quantity of the article which appears to the satisfaction of the Treasury to have been used in the manufacture or preparation of the goods shall be allowed, if it is shown to the satisfaction of the Commissioners of Customs and Excise that the duties on importation have been duly paid.
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(2) In allowing drawback under this section the Commissioners of Customs and Excise may, with the assent of the Treasury, relax in the case of any goods any requirements of section one hundred and four and section 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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