Excise Drawback Act, 1817

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EXCISE DRAWBACK ACT 1817

CHAPTER LXXXVII.

An Act to amend Two Acts passed in the forty-fifth year of his present Majesty, and in the last Session of Parliament, for the making more effectual provision for the Prevention of Smuggling.[²] [10th July 1817.]

[Preamble recites 56 Geo. 3. c. 104.]

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No drawback of excise on goods not worth at least the duty thereon. 56 Geo. 3. c. 104. s. 25.

Particulars as to duty, drawback, and value of goods, to be stated in shipping notice.

10. And whereas large quantities of goods, on the exportation of which as merchandize a drawback or drawbacks of excise are payable, have been packed and shipped for exportation on drawback of so bad and unmerchantable a quality as to be of little or no value, and have been so shipped and exported for the purpose only of obtaining such drawback, to the great injury of his Majesty's revenue; for remedy whereof be it enacted, That no drawback or drawbacks of excise shall be paid or payable upon any goods, wares, or merchandize packed or shipped for exportations, which shall be of so bad and unmerchantable a quality as not to be worth or of the value at the least of the duty or duties of excise chargeable or sworn or stated in the notice of shipping such goods, wares, or merchandize, required by the said Act of the fifty-sixth year aforesaid to have been paid thereon, if sold for home consumption; and that in such notice as aforesaid as well the rate and amount of the duty or duties paid on the goods, wares, or merchandize therein mentioned, as of the drawback or drawbacks claimed to be payable on the exportation thereof, and the value of such goods, wares, and merchandize, if sold for home consumption, shall be stated and made part of the description of such goods, wares, and merchandize; any thing contained in any other Act or Acts to the contrary thereof notwithstanding.

Packages of goods for exportation on drawback may be opened for examination of the contents.

11. In every case where a notice of shipping any goods, wares, or merchandize for exportation on drawback shall be given, it shall be lawful for any officer or officers of excise to open any or all of the package or packages mentioned or described in such notice, and unpack and examine the contents thereof: and the exporter or exporters thereof shall, on the request of such officer or officers, repack such goods (unless he, she, or they shall choose to receive back such goods unpacked) in the presence of a proper officer or officers of excise, in order that the same may be secured and sealed as by law is required for goods packed for exportation on drawback, he, she, or they being afterwards allowed and paid by the commissioners of excise the reasonable expenses of such repacking, and shall either forthwith ship the same under the before-mentioned notice, or give a fresh notice for that purpose, as the occasion may require, and as required by the said Act.

Forfeiture and penalty of other goods shipped than those mentioned in notice, or if goods shipped be again relanded without payment of duty.

12. If upon notice being given for shipping any goods, wares, or merchandize for exportation upon drawback, any other goods or packages than such as are mentioned or described in such notice shall be shipped as and for such goods or packages mentioned or described in such notice, or if any of the packages or goods mentioned or described in such notice shall after the shipment thereof be returned into or relanded in Great Britain (shipwreck and other inevitable accident excepted) without payment of the duty or duties imposed upon the importation of goods of the like kind, all such goods, with the packages containing the same, and the ship, boat, or vessel from which the same shall be unshipped, shall be forfeited, and shall and may be seized by any officer or officers of excise; and the person or persons so offending or aiding or assisting therein shall for each and every such offence forfeit and lose the sum of two hundred pounds, or treble the value of such goods, at the election of his Majesty's Attorney-General, or the person or persons who shall sue and prosecute for the same; and such penalty shall be in addition to the penalty of the bond given on the shipment any of such goods for exportation, and over and besides all other forfeitures and penalties whatsoever.

Penalties how to be recovered and applied.

13. All fines, penalties, and forfeitures imposed by this Act, or by the said recited Act of the fifty-sixth year of his present Majesty, shall be sued for, recovered, levied, or mitigated by such ways, means, or methods (except as herein specially altered) as any fine, penalty, or forfeiture may be sued for, recovered, levied, or mitigated by any law or laws now in force, or by action of debt, bill, plaint, or information in any of his Majesty's Courts of Record at Westminster, or in the Court of Exchequer in Scotland respectively; and one moiety of every such fine, penalty, or forfeiture shall be to his Majesty, and the other moiety to him or them who shall inform, discover, or sue for the same.

[² So much of this Act as relates to the trade and navigation of this kingdom, or to the importation and exportation of goods, wares and merchandize, or as relates to the collection of the revenue of customs, or prevention of smuggling, rep. 6 Geo. 4. c. 105. The sections here printed do not appear to be covered by the terms of the repeal.]