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Customs Duties (Dumping and Subsidies) Act 1969
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11Drawback on exportations from U.K
(1)The Board of Trade may by order provide for the allowance of drawback in respect of all or any duties under this Act on the exportation of goods in such circumstances and subject to such conditions as they may specify.
(2)The drawback may be in respect of duty paid on the goods or in respect of duty paid on materials used in the manufacture of the goods, and the rate of the drawback may be determined in such manner and by reference to such matters as the Board of Trade may specify.
(3)An order under this section may provide—
(a)for drawback in respect of a provisional charge to duty to be allowed by way of remission of the charge as if duty secured were duty paid ; and
(b)for drawback of retrospective duty to be allowed on the exportation of goods at any time after the coming into force of the preliminary order by reference to which the duty is charged.
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