CO129-542-13 Tobacco taxation- suggested scale of duties 23-12-1932 - 25-10-1933 — Page 10

Any reply to this Letter should be addressed:

"The Secretary,

Custom House, London, E.C.3.”

and not to any particular

individual. The following number should be quoted: N

90927/1933

Failure to comply with these directions may involve delay.

7

к

Anso

Sir,

NATION

SCHEME

FOR DISABLED

MEN

8

10

FH

CUSTOM HOUSE,

LOWER THAMES STREET,

LONDON, E.C.3.

RECEIVED

11 OCT 1933

C. O. REGY

10th October, 1933.

I am directed by the Board of Customs and Excise to refer to Mr. Cowell's letter of the 8th ultimo No. 13726/33 transmitting copy of a despatch from the Governor of Hong Kong regarding the difficulty of granting Drawback in Hong Kong on exports of manufactured Tobacco made partly of Empire Grown Leaf.

In reply I am to state for the information of the Secretary of State that drawback is granted on manufactured Tobacco of mixed Empire and non-Empire origin exported from this country. An outline of the revenue system of control is given below.

A manufacturer is not permitted to receive leaf or unmanufactured Tobacco except from an Excise or Customs Warehouse, or from the premises of a grower or curer of Tobacco, and all such Tobacco received must be accompanied by an official permit, copy herewith, issued on payment of the duty. The manufacturer must keep in an Entry Book, open to inspection by Officers of this Department, an account of all Tobacco received showing sepurately the weights of tobacco of non-Empire origin and of tobacco the growth of a British Possession or Protectorate, each item of Empire origin being distinguished by the name of the British Pos session or Protectorate; and before obtaining the annual renewal of his licence as Tobacco Manufacturer, he is required to make a declaration of the truth of the account before an Officer of this Department. The Customs and Excise Officer on his surveying visits

anch. to t. rong

to

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