619599-1931-Drawback-Regulations-under-section-95-of-the-Liquors-Consolidation-Ordinance-1911 — Page 1

632 THE HONG KONG GOVERNMENT GAZETTE, SEPTEMBER 17, 1931.

No. 587.

Hong Kong.

Drawback Regulations made by the Governor in Council under section 95 of the Liquors Consolidation Ordinance, 1911, Ordinance No. 9 of 1911, on the 17th day of September, 1931.

On every gallon of the following spirituous liquors, namely, perfumed spirits, medi- cated spirits and toilet preparations containing spirit made or prepared by any manu- facturer approved by the Superintendent, there shall be paid after export a drawback in proportion to the amount of duty paid spirit which shall be found on analysis by the Monopoly Analyst to be contained therein, 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 one gallon.

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

drawback".

4. No drawback shall be allowed unless the manufacturer:

(a) shall give 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 Drawback permit, in triplicate, contain- ing full particulars of the shipment, and the gross weight of each package or case.

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

(c) the manufacturer shall close and secure all packages with tape or wire and shall seal the same to the satisfaction of the Superinten- dent.

(d) the packages when so sealed closed and secured 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. The aforementioned export permit after being checked and signed by the Revenue Officer shall be returned to the manufacturer, who shall be respon- sible 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. No drawback shall be allowed on any such spirits which shall not have been manufactured or prepared with spirit on which the full duty shall have been paid.

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 ship- ment or when the ship left the port.

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 manufac- turer 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.