✨ Customs Drawback Regulations and Domain Board Revocation
APRIL 26.] THE NEW ZEALAND GAZETTE. 1103
CLASS A.
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On goods exported from New Zealand which have paid duty upon importation, either ad valorem or according to specific rates, and whether in original packages or repacked: The full duty paid upon importation.
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On goods exported from New Zealand which are partially composed of materials upon which duty was paid upon importation, either ad valorem or according to specific rates: The full duty paid on such materials.
CLASS B.
On sugar contained in jam manufactured in New Zealand: For every ton, net weight, of such jam exported .. .. .. .. .. £ s. d.
2 6 8
On sugar contained in preserved fruit manufactured in New Zealand: For every ton, net weight, of such preserved fruit .. .. 0 19 5
On sugar contained in candied peel manufactured in New Zealand: For every ton, net weight .. 2 6 8
On sugar contained in preserved milk manufactured in New Zealand: ½d. per pound, computed on the proportion of 4·32 lb. of sugar for each one dozen 1 lb. tins of milk.
No drawback shall be paid in respect of any entry made for the exportation of New-Zealand-manufactured jam, or preserved fruit, or candied peel, unless the quantity exported at any one time amounts to or exceeds 5 cwt. net weight, or, in respect of any entry made for the exportation of New-Zealand-manufactured preserved milk, unless the quantity exported at any one time amounts to or exceeds 480 lb. net weight.
CLASS C.
There shall be allowed on the exportation of New-Zealand-brewed beer, in bottles, a drawback of the excise duty paid thereon, if the Collector is satisfied that the claim for drawback is genuine: Provided that no drawback shall be allowed on less than four cases containing each six dozen reputed pints, or the equivalent quantity in reputed quarts, in any one shipment.
And, with the like advice and consent as aforesaid, the Governor doth hereby approve of the following regulations and conditions under which the drawbacks hereinbefore provided for may be allowed, that is to say,—
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Written notice of not less than six clear working-hours shall be given of intention to exports goods for drawback, and exporters shall pay to the Collector a charge of 1s. 6d. per hour, or any portion of an hour, for the time an officer is employed under these regulations, whether in respect of goods in original packages or repacked, together with any expense incurred as certified by the Collector; and no debenture shall be passed for payment until such expenses have been paid.
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No drawback shall be paid on goods exported for ships’ stores (excepting New-Zealand-brewed beer as specified under Class C, and stores for warships which cannot be conveniently obtained out of a bonded warehouse); nor shall any drawback be paid upon second-hand goods, or upon such goods as are debarred from drawback of duties under any of the Customs Acts.*
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No drawback shall be allowed on any repacked goods which are not entered for export within three years of the date of their importation.
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In the case of private parcels exported by parcel-post a drawback bond shall not be required.
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The drawback on repacked goods subject to ad valorem rates is to be calculated to the nearest penny, e.g.,—
Drapery, invoice value £4 6s. 8d. + 10 per cent. = £4 15s. 4d. @ 20 per cent. = drawback 19s. 1d. -
The drawback claimed on any tariff item must on any one entry amount to or exceed one shilling. Claims for less than one shilling cannot be recognised.
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The following goods may, at the discretion of the Collector, be admitted to drawback:—
(1.) Goods which are intrinsically of the same value as when imported, but which are found to have no market within New Zealand;
(2.) Goods which have been set up solely for the purpose of inspection or of temporary exhibition. -
Drawback shall only be allowed upon articles covered by Class A when the same are goods known to have been produced or manufactured outside of the Colony of New Zealand or of its dependencies.
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At the time of passing export entry for drawback on goods included in Class A the proper officer may at his discretion require a summary, in such form as he may demand, of the particulars appearing on the invoices connected with any entry, and shall also require to be produced the invoice or invoices which were produced at the time when the goods were entered for duty, except (1) when the amount of drawback on any one item on any entry amounts to less than one pound sterling, or (2) where goods have changed hands in New Zealand or otherwise lost their identity with the invoice produced upon importation; in which cases the Collector may at his discretion dispense with the production of such invoice, or may require such evidence of quantity or value, or such summary of particulars, as he may deem necessary.
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In respect of goods manufactured in New Zealand upon which drawback is allowed, the following certificate shall be made upon the export entry by the examining officer.
“I hereby certify that I have examined the goods specified in this entry, and find that it contains a true account of the said goods, and that they are, to the best of my knowledge and belief, goods of New Zealand manufacture, and that the claim for drawback made in respect thereof is genuine.”
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The debenture for payment of drawback shall be in the form numbered ten in Schedule A to “The Customs Laws Consolidation Act, 1882,” and shall be made out in duplicate, signed, declared to, and presented to the Collector for payment by the person entitled to the drawback.
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No debenture shall be paid until the expiration of seven days after the departure from New Zealand of the vessel upon which the drawback goods were shipped, nor unless the proper officer has in every case satisfied himself, and certified on the entry for drawback, that such goods are of the number, quantity, or value set forth in the entry, and that the law and regulations in respect thereof have been duly complied with.
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Upon completing the packing of goods for drawback of duty the packages shall be secured and sealed by an officer of Customs, and be forthwith conveyed to the place of shipment by a carrier licensed under the Customs Acts, there to be shipped in the presence of the proper officer; or, if not so forthwith conveyed and shipped, the packages shall be removed to some place of security approved by the Collector.
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For the purposes of this Order in Council goods cleared from the warehouse for home consumption shall be deemed to have been duty-paid on importation.
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Nothing in this Order in Council shall be deemed to authorise any allowance of drawback upon any goods which are of less value than the amount of drawback claimed in respect thereof, or to allow any drawback in excess of the amount of duty paid.
J. F. ANDREWS,
Acting Clerk of the Executive Council.
Appointment of Turanga Domain Board revoked.
PLUNKET, Governor.
ORDER IN COUNCIL.
At the Government Buildings, at Wellington, this eighteenth day of April, 1906.
Present:
THE RIGHT HONOURABLE R. J. SEDDON PRESIDING IN COUNCIL.
WHEREAS by an Order in Council made on the eleventh day of December, one thousand eight hundred and ninety-nine, and published in Gazette of the fourteenth day of December, one thousand eight hundred and ninety-nine,
HENRY BROOMFIELD,
HARRY GRANGER,
CARL OTTO EMANUEL MOLLER,
HERBERT WILLIAM SHAW,
FREDRIC TRICE,
AMBROSE TRUST, and
SAMUEL HENRY WHITE
were appointed to be the Turanga Domain Board having control of the domain therein described:
And whereas it appears expedient to revoke the said appointment:
Now, therefore, His Excellency the Governor of the Colony of New Zealand, in pursuance and exercise of the powers conferred by “The Domain Boards Act, 1904,” and of every other power and authority enabling him in this behalf, and acting by and with the advice and consent of the Executive Council of the said colony, doth hereby revoke the aforesaid Order in Council of the eleventh day of December, one thousand eight hundred and ninety-nine.
J. F. ANDREWS,
Acting Clerk of the Executive Council.
Extract from section 9, “Customs Duties Consolidation Act, 1882”: “No drawback of duty shall be allowed on spirits, cordials, liqueurs, bitters, tobacco, cigars, cigarettes, snuff, opium, wine, coffee (ground), chicory, spices, perfumery, and jewellery; nor shall drawback be allowed on any goods which shall be of less value than the amount of drawback claimed in respect thereof.”
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✨ LLM interpretation of page content
🏭
Drawback of Duty on Goods Exported from New Zealand
(continued from previous page)
🏭 Trade, Customs & Industry18 April 1906
Customs duties, Export drawback, Customs Duties Consolidation Act, Customs and Excise Duties Act, Duty refund
- J. F. Andrews, Acting Clerk of the Executive Council
🗺️ Revocation of Appointment of Turanga Domain Board
🗺️ Lands, Settlement & Survey18 April 1906
Domain Boards Act 1904, Turanga Domain Board, Revocation of appointment, Gisborne
7 names identified
- Henry Broomfield, Appointment revoked as member
- Harry Granger, Appointment revoked as member
- Carl Otto Emanuel Moller, Appointment revoked as member
- Herbert William Shaw, Appointment revoked as member
- Fredric Trice, Appointment revoked as member
- Ambrose Trust, Appointment revoked as member
- Samuel Henry White, Appointment revoked as member
- Plunket, Governor
- The Right Honourable R. J. Seddon, Presiding in Council
- J. F. Andrews, Acting Clerk of the Executive Council
NZ Gazette 1906, No 32