1950_DUTIABLE_COMMODITIES_REGULATIONS — Page 7

Dutiable Commodities.

(2) the containers shall-

(a) be secured, with tape, wire or otherwise, and

sealed, in the presence of a revenue officer; (b) (i) if for carriage as freight or stores, bear legibly and permanently inscribed thereon adequate ship- ping marks, serial numbers, and the words EXPORTED ON DRAWBACK in letters not less than three inches high;

(ii) if for carriage by post, be adequately addressed and labelled EXPORTED ON DRA IV- BACK;

(c) if the Director so directs, be loaded in the presence of a revenue officer on the ship, aircraft or vehicle in which they are exported ;

(3) if the goods contain goods of Empire origin— (a) the goods of Empire origin shall be-

(i) removed into the factory under duty-paid permit direct from bond or the ship, aircraft or vehicle on which they were imported;

(ii) stored, until manufacture, in a special place approved by the Director in the factory apart from other goods;

(iii) checked with the stock book by taking stock at least once in every fourteen days;

(iv) completely and exactly accounted for in the stock book, and the goods in respect of which drawback is claimed shall be removed out of the factory direct to the ship, aircraft or vehicle in which they are exported;

(b) the stock book shall-

(i) be kept in English in a form specially approved by the Director;

(ii) show how much of the goods of Empire origin specified in each duty-paid removal permit are used in each kind, brand, preparation or admixture of goods manufactured in the factory; (c) the application for drawback shall specify the exact quantity of goods of Empire origin on which drawback is claimed.

[CAP. 109

Goods of Empire origin.

on stores,

13. Drawback shall be paid on stores, fuel and Drawback lubricants for ships of more than sixty tons net register etc., for and for aircraft only in such quantities as the Director may aircraft.

ships and

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