THE HONG KONG GOVERNMENT GAZETTE, FEBRUARY 15, 1929.
No. 75.
67
Drawback Regulations made by the Governor in Council under section 3 (1) (b) of the Tobacco Ordinance, 1916, Ordinance No. 10 of 1916, on the 13th day of February, 1929.
1. Subject to the conditions contained in the following regulations a drawback shall be paid according to the following scale upon every pound or fraction, not being less than a hundredth, of a pound of tobacco manufactured in the Colony, upon which the proper duties have been paid, when the tobacco is exported, by any licensed manu- facturer, as merchandise, shipped by him as ships' stores, or exported by him by parcel post:
(a) On cigars at the rate of.....
(b) On cigarettes at the rate of
.65 cents per Ib.
...50 cents per lb.
(c) On tobacco manufactured in Chinese fashion
(i.) without the addition of oil at the rate of...70 cents per lb. (ii.) with the addition of not more than 17 per cent
of oil at the rate of................
.63 cents per lb.
subject to such increase or reduction in the amount of such drawback as may result from the examination of such tobacco, or a sample or samples thereof.
Provided that in the case of tobacco
(a) not being tobacco prepared in Chinese fashion which does not contain inor- ganic matter (including sand) exceeding twenty-two pounds, or sand exceeding four pounds, in every hundred pounds weight of such tobacco, exclusive of moisture, the drawback shall be calculated on a moisture standard of 14 per cent and a proportionate deduction from the amount of drawback shall be made when the percentage of moisture exceeds 14.
When the proportion of inorganic matter (including sand) exceeds twenty-two per cent of the tobacco, exclusive of moisture, a proportionato deduction shall be made from the drawback according to the scale in Regulation 1.
(b) being tobacco prepared in Chinese fashion with or without the addition of oil which does not contain inorganic matter (including sand) exceeding twenty-two pounds, or sand exceeding four pounds, in every hundred pounds weight of such tobacco, exclusive of moisture, the drawback shall be calculated on a moisture standard of 10 per cent, and a proportionate deduction from the amount of drawback shall be made when the percentage of moisture exceeds 10.
When the proportion of inorganic matter (including sand) exceeds twenty-two per cent of the tobacco, exclusive of moisture, a propor- tionate deduction shall be made from the drawback according to the scale in Regulation 1.
2. No drawback shall be allowed except to a licensed manufacturer of tobacco.
3.-(1) No drawback shall be allowed unless the minimum weight of packages
(a) for exportation as merchandise on drawback shall be 20 lbs. net, except in the case of cigars and cigarettes when the minimum weight of the pack- ages shall be 12 lbs. net and 8 lbs. net respectively;
(b) for shipment as ships' stores shall be 2 lbs. net in the case of cigars and
cigarettes and 7 lbs. net in the case of other descriptions of tobacco,
but packages of any kind of tobacco forwarded by parcel post may be of a minimum net weight of 2 lbs. provided that the total net weight of such tobacco in each consignment is not less than 7 lbs.
(2) Every such package must be labelled EXPORTED ON DRAWBACK.