Inland Revenue Act, 1880

• Permanent Page URL

As to debenture for payment of drawback.

39. [¹] (1.) The officer of customs at the port from which the beer is shipped shall endorse on the notice a certificate of the quantity of beer actually exported, and at the expiration of one month from the date of such certificate the proper officer shall deliver to the exporter or his agent a debenture in the prescribed form specifying the amount of the drawback payable in respect of the beer.

(2.) The debenture must be presented to the collector with a declaration endorsed thereon containing the prescribed particulars, signed by the exporter, and the collector shall thereupon pay to the exporter the amount specified in the debenture.

(3.) Where a certificate of landing at the port of destination is required, such certificate must be delivered to the collector previously to the payment of the drawback.

Part III.

Licences for the Sale of Liquors by Retail.

[¹Extended to beer imported and afterwards exported 44 Vict. c. 12. s. 6.]