A 14
CAP. 109]
Dutiable Commodities Regulations
[1989 Ed.
[Subsidiary]
PART V
DRAWBACK
16. Rate of drawback
The rate of drawback on duty-paid goods shall be equal to the rate of duty paid on such goods.
16A. Amount of drawback
The amount of drawback payable on any goods shall in no case exceed the duty paid thereon.
(L.N. 202 of 1980)
17. Calculation of drawback
Drawback shall be calculated to the nearest 100 ml, or to the nearest 10 g, as the case may be.
18. Conditions for payment of drawback
(L.N. 189 of 1982)
Drawback shall not be payable unless the goods in the manufacture or preparation of which the duty-paid goods were used are—
(a) alcoholic liquors, perfumed spirits, medicated spirits or toilet preparations containing not less than 6% of alcohol by volume, at 20°C, in quantities of not less than 8 l of each brand, mixture or preparation; (L.N. 188 of 1982; L.N. 7 of 1987)
(b) beer, in quantities of not less than 25 l;
(c) tobacco, in quantities of not less than—
(i) cigarettes 2000
(ii) cigars 200
(iii) other manufactured tobacco 1.5 kg;
(L.N. 202 of 1980)
(d) hydrocarbon oil in quantities of not less than 40 l of each kind, preparation or admixture. (L.N. 7 of 1987)
19. Qualifications for drawback
(L.N. 189 of 1982)
To qualify for drawback in respect of duty-paid goods a person shall—
(a) be approved in that behalf as a fit person by the Commissioner who shall have a discretion to give or withdraw such approval; (L.N. 7 of 1987)
(b) be the manufacturer of the goods in the manufacture or preparation of which the duty-paid goods have been used;