562292-1929-Drawback-Regulations-under-section-3-1--b-of-the-Tobacco-Ordinance-1916 — Page 2

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THE HONG KONG GOVERNMENT GAZETTE, FEBRUARY 13, 1929.

4. No drawback shall be allowed unless the manufacturer;

(i) shall give 24 hours notice in writing of the date and time at which he pro- poses 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 scaled as aforesaid shall have complete shipping marks on them for the purpose of future identi- fication, 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. 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 returned to the manufacturer, who shall be responsible for its return to the Superintendent within 48 hours, duly signed by a responsible officer of the exporting ship that the tobacco has been received on board the ship.

6. Manufactured tobacco including cigars and cigarettes may be exported on draw- back by parcel post direct from the tobacco manufacturer's premises under these regula- tions provided that the gross weight of each parcel does not exceed that allowed by the Post Office regulations and that an 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 parcel has been duly posted with the revenue seal intact.

7. No drawback shall be allowed on any tobacco which shall not have been wholly manufactured from tobacco on which the full duty shall have been paid, nor on any tobacco which shall be mixed with any dirt or rubbish, or which shall be made or manufactured with or to 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.

8. 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.

9. No drawback shall be allowed, unless with the special permission of the Super- intendent, on any tobacco except in accordance with a certificate of a Government or Monopoly Analyst or Assistant Government Analyst or Assistant Monopoly Analyst which certificate shall be final and conclusive evidence of the facts stated therein to have been obtained from the examination of such tobacco or a sample or samples thereof.

The inspecting Revenue Officer shall be entitled to draw such samples free of charge for submission to the Analyst.

COUNCIL CHAMBER,

W. J. CARRIE,

Clerk of Councils.

13th February, 1929.

Printed and Published by NORONHA & Co., Printers to the Hong Kong Government.

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