197570-1933-Rules-approvals-and-appointments-and-regulations-made-under-the-Liquors-Ordinance-1931-as-amended-by-the-Liquors-Amendment-Ordinance-1932 — Page 21

THE HONG KONG GOVERNMENT GAZETTE, JUNE 16, 1933.

No drawback shall be allowed on quantities less than one gallon.

3. Every package containing such spirit shall be plainly labelled "exported on drawback”.

4. No drawback shall be allowed unless the manu- facturer:

(a) gives 24 hours notice in writing of the date and time at which he proposes to commence packing: and all such packing shall take place in the pre- sence of a Revenue Officer, to whom the manu- facturer shall deliver an Export on Drawback permit, in triplicate, containing full particulars of the shipment, and the gross weight of each package or case.

(b) provides proper scales weights and measures to enable the Revenue Officer to check the weight of packages samples etc.

(c) closes and secures all packages with tape or wire and seals the same to the satisfaction of the Superintendent. The packages when so sealed closed and secured as aforesaid shall have com- plete shipping marks on them for the purpose of future identification including a serial mark. They shall also have permanently 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.

5. The aforementioned export permit after being check- ed and signed by the Revenue Officer shall be returned to the manufacturer, who shall be responsible for its return to the Superintendent, duly signed by a responsible officer of the exporting ship certifying that the spirits have been received on board.

6.-(a) No drawback shall be payable on any such spirits which shall not have been manufactured or prepared with spirit on which the full duty shall have been paid.

(b) 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.

(c) No drawback shall be payable on any such spirits where the amount of each separate and distinct preparation is less than one gallon.

(d) No drawback shall be payable on any such spirits where the amount of alcohol contained therein shall be found to be less than five per cent. by weight.

7. No drawback shall be allowed, on any such spirits. which shall not have been wholly prepared or compounded on the approved premises of the manufacturer submitting the claim.

8. No drawback shall be allowed, unless with the special permission of the Superintendent, on any such spirits except in accordance with a certificate of the Monopoly Analyst, which certificate shall be final and conclusive evidence of the facts stated therein to have been obtained from the examination of such spirits or samples thereof.

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