TNAG-0171-FCO40-207-Effect-of-UK-s-economic-measures-on-exports-from-Hong-Kong-1969 — Page 136

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CH. 92

PART II

Finance (No. 2) Act 1964

(4) The rate of drawback under this section on the exporta- tion of goods produced or manufactured from imported articles. or materials charged with duty under section 3 of this Act-

(a) shall be fixed by reference either to the quantity of th imported articles or materials (or any goods produce or manufactured from those articles or materials) actually contained in the exported goods or to the quantity of the exported goods, and

(b) shall not be such as appears calculated on the average to result in the duty drawn back amounting to more than the duty paid.

(5) Except where the Commissioners, having regard to any special circumstances, otherwise determine, drawback shall not be allowed under this section if since duty under section 3 of this Act became chargeable on the imported articles or materials those articles or materials, or any goods produced or manufac- tured from them, have been used in the United Kingdom other- wise than by being incorporated in other goods or otherwise than by being used in the production or manufacture of other goods from them.

(6) The Commissioners may dispense with the requirements 1952 c. 44. of section 267(2)(b) of the Customs and Excise Act 1952 (requiring a declaration by a claimant for a drawback) so far as relates to drawback under this section.

(7) Where the Commissioners are satisfied that it is intended to deal with any goods chargeable with duty under section 3 of this Act in such a manner that those goods, or goods produced or manufactured from them, will be eligible for drawback under this section, they may, instead of allowing the drawback, afford the like relief by remitting, subject to such conditions and restrictions as they may impose, all or any part of the duty so chargeable.

(8) Section 103(1) of the Customs and Excise Act 1952 (warehousing on drawback of British compounded spirits or spirits of wine) shall not apply to drawback of duty under section 3 of this Act unless the goods are warehoused under the said section 103 for exportation or for use as stores; and section 137 (beer duty drawback) and section 309(5) of that Act (removal of goods to the Isle of Man) shall not apply in relation to duty under section 3 of this Act.

(9) References in this section to goods produced or manufac- tured from any articles or materials shall be construed as including cases where the goods are produced or manufactured from those articles or materials, or wholly or partly from other articles or materials produced or manufactured from those articles or materials; and for the purposes of any such reference,

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