β¨ Customs Drawback Regulations
182
THE NEW ZEALAND GAZETTE.
cleared at the Customs, and duty paid on importation
at the rate specified in this entry, and that none of the
said goods were the produce of or manufactured in
Victoria, except as specified in the said invoice."
Goods liable to a fixed rate of duty, if in
original packages as imported, are always
liable to examination, and cannot be shipped
without the authority of the Landing Sur-
veyor or Jerquer; but on any goods, though
specified to be exported in original packages,
if repacked from the original packages in the
presence of an officer, drawback may be
allowed.
(c.) Every facility, and especially any desired
facility, must be given to the officer to super-
intend the packing of these goods and take a
correct account according to such invoice.
(d.) Upon the completion of the packing, the
goods must be secured and sealed by the
officers of Customs, and despatched in charge
of a carrier duly licensed under the Customs
laws into the Customs shed, and delivered to
the custody of the export officer for shipment;
or, if not so forthwith removed, they must be
deposited in some secure room approved by
the Commissioner of Trade and Customs;
under the lock of the Crown, until removal.
(e.) No claim for drawback of duty will be enter-
tained unless the debenture in the Form B or
Form C, as the case may be, be rendered duly
completed, with the necessary certificates
thereon, unless otherwise authorized by the
Commissioner of Trade and Customs.
(f.) If the exporter cannot specify the number of
packages in the entry, such may be inserted,
and the officer in charge is hereby required to
see that such is inserted prior to the removal
of the packages.
(g.) Such proof shall be given to the Landing
Surveyor or Jerquer as may be required that
full duty had been paid on importation.
(h.) Words and expressions used in these regula-
tions and the schedules hereto shall have the
meanings assigned to them respectively in any
Act relating to the Customs.
3. No drawback of duty will be due or payable
until the Collector of Customs at the port of export
has received the drawback debenture duly completed,
nor until such drawback debenture has been exa-
mined by the proper Landing Surveyor and found
correct by him, nor until such drawback debenture
has been approved under the hand of such Collector
of Customs or other officer duly authorized by the
Governor in Council.
4. No drawback will be paid unless the debenture
be tendered, duly completed, within twelve months
from the date of the exportation of the goods men-
tioned therein. Debentures, in the case of goods
liable to a fixed rate of drawback, excepting with
respect to goods exported across the border, will be
paid one week after the departure of the vessel by
which such goods have been exported, but as regards
other goods on completion of the forms herein pro-
vided.
5. No drawback will be paid unless a charge of
one shilling and sixpence per hour during the time
of an officer being employed under these regulations,
or other expense incurred, as certified by the Land-
ing Surveyor or Jerquer, shall have been paid.
6. Exporters of goods for drawback vid any New
South Wales or Victorian port on the River Murray
must specify on the entry the name of the consignee
and final destination of the goods, and at each port
on the River Murray the Coastwaiter in charge will
attend at his office on such day and at such hour as
may be directed by public notice from the Commis-
sioner of Trade and Customs, to pass such goods for
drawback in respect to which he may have received
notice on the previous day, in which case no charge
will be made for the officer's attendance.
Claims for drawback under this regulation must
be made to the Collector of Customs at Melbourne,
who will, if they are correct, pay them at the Custom-
house, Melbourne, or remit the money to the claim-
ant less the cost of remittance.
7. No drawback will be payable on goods except
on packages repacked in the presence of, or inspected
by, an officer of Customs, who will in the latter case
cause such to be examined, as may be directed by
the Landing Surveyor or Jerquer, and certify on the
entry that such has been done, specifying whether
the quantities, values, weights, &c., as the case may
be, were correct or not on such examination.
8. The persons before whom declarations under
these regulations shall be made in Victoria shall be
a Justice of the Peace of the said colony or an officer
of Customs. The Commissioner of Trade and Cus-
toms is also hereby empowered to cause any deben-
ture to be passed for payment though not strictly in
accordance with the forms required by these regula-
tions. Provided also that the Commissioner of
Trade and Customs may, if he shall think fit, autho-
rize the payment of claims for drawback on goods
entered and exported under these regulations which
may not be landed or be landed in a damaged state,
upon such satisfactory proof as he may require that
any such goods have been lost or damaged in conse-
quence of shipwreck.
9. Should the consignee be unable to sign the
declaration, the signature of a Customhouse agent
at the port of arrival, who must sign as such before
the Collector of Customs, will be accepted.
10. Extra weighers in attendance at the repack-
ing of goods for drawback shall be officers of Customs
before whom the declarations in clause 8 may be
made.
11. The attention of exporters is directed to the
second section of Act No. 594, as follows:-
2. If any person shall commit any of the next
following offences, namely-
Pass or attempt to pass for drawback any
goods-
Not specified in any Order in Council
under the provisions of the Act No.
CCCCXXXIV., or
At a higher rate for drawback than is
allowed under any such Order, or
At a higher value for drawback than the
fair market value of such goods in Mel-
bourne, or
As of a greater quantity or weight than
appears in any invoice or entry of such
goods, or
Which, on being shipped or brought to
any quay, wharf, or other place to be
shipped for exportation, shall on exa-
mination by the proper officers of Cus-
toms be found not to agree with the
entry thereof in the shipping bill or
other proper document for allowance of
drawback on shipment, or to be of less
value for home use than the amount of
drawback claimed,
every such person shall in any and every
such case forfeit the sum of one hundred
pounds or treble the amount of the draw-
back claimed, at the election of the Com-
missioner, and all such goods and the
package containing the same, with all other
the contents therein, shall be forfeited.
In the event of any of the above stated offences
being detected, the goods connected therewith, and
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π°
Regulations governing claims for drawback of Customs duty on exported goods
(continued from previous page)
π° Finance & RevenueCustoms, Drawback, Exportation, Duty, Regulations, Victoria, River Murray
NZ Gazette 1880, No 15