1934 — Page 10

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(48)

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature or other Authority under which levied.

DUTIES,—Continued.

IMPORTED TOBACCO :-

1. 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 ou drawback shall be 20 lbs, net, except in the case of cigars and cigarettes when the minimum weight of the packages shall be 12 lbs. net and 8 lbs, net respectively;

(4) 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 inay be of a minimum nei weight of 2 lbs., provided that the total net weight of such tobacco in each cousigameut is not less than 7 lbs.

(2) Every such package must be labelled EXPORTED ON DRAWBACK,

1. No drawback shall be allowed unless

(i) the manufacturer shall give 24 hours notice in writing of the date and time at which he proposes to commence the packing of the tobacco; and all such packing shall take place in the presence of a Revenue Officer, to whom the manufacturer shall deliver an Export on Drawback Permit, in triplicate, containing full particulars of the shipment and the gross weight of each package or case.

(ii) the manufacturer shall provide proper scales and weights to enable the

Revenue Officer to check the weight of packages, samples, etc.

(iii) the manufacturer shall close and secure all packages with tape or wire

and shall seal the same to the satisfaction of the Superintendent.

(iv) the packages, when so closed and secured and sealed as aforesaid, shall have complete shipping marks on them for the purpose of future identi- fication, including à serial mark.

They shall also have perinauently marked on them by stencil or otherwise, on at least three sides, the words "Exported on Drawback " in letters not less than three inches high,

1. In the case of tobacco for exportation as merchandise, or for shipment as ships' stores, the permit after being checked and signed by the Revenue Officer shall be re- turned to the manufacturer, who shall be responsible for its return to the Super- intendent within 48 hours, duly signed by a responsible officer of the exporting ship certifying that the tobacco has been received on board the ship.

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1. Manufactured tobacco including cigars and cigarettes may be exported on drawback by parcel post direct from the tobacco manufacturer's premises under these! regulations provided that the gross weight of euch parcel does not exceed that allowed by the Post Office regulations and that au approved printed label bearing the words Exported on Drawback” is affixed to the front of each parcel, close to the address. The external wrapper of each parcel shall be sealed by the Revenue Officer with a revenue seal. The permit shall be submitted to the Post Office together with the parcel and shall be returned duly signed by an officer of the Post Office to the effect that the parcol has been duly posted with the revenue seal intact.

1. No drawback shall be allowed on any tobacco which shall not have been wholly manufactured from tobaces on which it has been shewn to the satisfaction of the Super- intendent that the full duty shall have been paid, nor on uny tobacco which shall bej mixed with any dirt or rubbish, or which shall be made or manufactured with or tu which shall be added any other ingredients, matter, or thing not necessary or usual in the manufacturing of tobacco.

No drawback shall be payable unless the claim is made within three working days of the date mentioned in the export permit as the day of shipment or when the ship left the port.

1. No drawback shall be allowed on any tobacco which shall not have been wholly manufactured within the licensed premises of the person submitting the tobacco for exportation or shipment.

Ordinance 39 of 1931, Government Notifications No. 166 of 1933, and No. 274 of 1934.