Drawback Regulations (Cth)

No. 68 Commonwealth of Australia.

Department of Trade and Customs,

Melbourne, 8th January, 1902.

H

DRAWBACK REGULATIONS UNDER EXCISE ACT 1901.

IS Excellency the Governor-General in and over the Commonwealth of Australia, by and with the advice of the Executive Council thereof, in exercise of the powers conferred by the Excise Act of 1901, has been pleased to approve of the following Drawback Regulations, made under the provisions of the said Act (such regulations to take effect on and from the “9th day of October, 1901.”)

C. C. KINGSTON,

Minister of State for Trade and Customs.

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Excise Act 1901. – Section 79.

Drawback Regulations.

1. Drawback of the excise duty paid may be allowed upon the exportation of the following excisable goods, namely :—

Spirits.	Snuff.
Tobacco.	Beer.
Cigars.	Sugar.
Cigarettes.

2. The amount of drawback to be allowed shall be the amount of the duty paid on the goods unless the rate according to which the duty was paid is greater than the rate of duty in force at the time of the exportation of the goods, in which case the amount of drawback allowed shall not exceed the amount of duty according to the latter rate of duty.

3. Drawback of the excise duty paid on sugar in the manufacture of the following articles may be allowed on the exportation of the articles, but so that such drawback shall not exceed the following rates, namely :—

Confectionery, Comfits, Succades, Sweetmeats,
and Sugar Candy ...........................	2s. per cwt.
Jams and Jellies ...............................	25s. per ton.
Jellies, table, in packet ......................	45s. ”
Fruits, canned and preserved .............	8s 4d. ”

4. In case any rebate of excise duty is allowed a corresponding reduction shall be made in the amount of drawback.

5. The provisions of the regulations under the Customs Act 1901