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THE HONG KONG GOVERNMENT GAZETTE, AUGUST 25, 1933.
worts as found on analysis by the Monopoly Analyst subject to the following conditions:-
(1) No drawback shall be allowed except to a manufacturer approved by the Superintendent.
(2) No drawback shall be allowed on quantities less than six gallons.
(3) Every package containing such beer 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 presence of a Revenue Officer, to whom the manufacturer shall deliver an Export on Draw- back 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.
so
(c) closes and secures all packages with tape or wire, and seals the same to the satisfaction of the Superintendent. The packages when sealed, closed and secured as aforesaid shall have complete 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 checked 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 beer has been received on board.
(6)(a) No drawback shall be payable on any such beer which shall not have been manufactured on the licensed premises from worts 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 beer if the original gravity as determined by the Monopoly Analyst is less than the original gravity of the worts from which it was manufactured.
(d) No drawback shall be paid on any beer which is composed of a blend of two or more kinds of beer of different original gravities.
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