Part X Duties and Drawbacks—General Provisions
Drawback, allowances, duties, etc.—general
133 General provisions as to claims for drawback.
1
Any claim for drawback shall be made in such form and manner and contain such particulars as the Commissioners may direct.
2
Where drawback has been claimed in the case of any goods F1subsections (4)to(6)below shall apply in relation to the claim.
F23
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
No drawback shall be paid until the person entitled thereto or his agent has made a declaration in such form and manner and containing such particulars as the Commissioners may direct that the conditions on which the drawback is payable have been fulfilled.
5
The Commissioners may require any person who has been concerned at any stage with the goods or article—
a
to furnish such information as may be reasonably necessary to enable the Commissioners to determine whether duty has been duly paid and not drawn back and for enabling a calculation to be made of the amount of drawback payable; and
b
to produce any book of account or other document of whatever nature relating to the goods or article.
6
If any person fails to comply with any requirement made under subsection (5) above, he shall be liable on summary conviction to a penalty of F3level 3 on the standard scale.