Finance Act 1932

9 Further provision for drawback of duties under Part I of 22 and 23 Geo. 5. c. 8

(1) Where it appears to the Import Duties Advisory Committee that, in the case of goods of any class or description manufactured in, and exported or shipped as stores from, the United Kingdom, a drawback as respects duties chargeable under Part I of the Import Duties Act, 1932, should be allowed in respect of any material of a class or description used in the manufacture of those goods, the Committee may submit to the Treasury a scheme for the allowance of such a drawback, and the Treasury may, after consultation with the appropriate Department, by order approve the scheme, and thereupon drawback shall be allowed in accordance with, and subject to the provisions of, the scheme and of this section:

Provided that the Committee shall not submit, and the Treasury shall not approve, any such scheme, unless satisfied that, having regard to all the circumstances, including the interests of any producers in the United Kingdom of material of the kind specified in the scheme, it is in the national interest that drawback should be allowed as provided by the scheme.

(2) Any such scheme—

(a) shall specify the class or description of manufactured goods in the case of which, and the class or description of material in respect of which, the drawback is to be allowed;

(b) may provide for the allowance of drawback in respect of such quantity of material of that class or description as is actually contained in the goods or is specified in the scheme as being the average quantity of such material (whether wholly duty-paid, or whether partly duty-paid and partly not duty-paid) used in the manufacture of goods of that class or description, either by manufacturers generally or by any particular manufacturer;

(c) shall specify the rate of drawback to be allowed, being such a rate fixed by reference to weight or some other measure of quantity as the Committee think fit, but not exceeding such an amount as appears to the Committee to be equivalent to the average amount of duty paid in respect of material of that class or description;

(d) may provide for the allowance of drawback for any period specified in the scheme, or without any limit of period.

(3) The Committee may at any time recommend such amendments of any scheme in force under this section as they think fit, and the Treasury may by order approve any amendment so recommended and thereupon the scheme shall have effect as so amended.

(4) Drawback shall only be allowed under this section in respect of such quantity of material as is shown to the satisfaction of the Commissioners of Customs and Excise to be duty-paid.

(5) The Commissioners of Customs and Excise may-make rules requiring persons who have been concerned at any stage with goods in the case of which drawback is claimed under any such scheme, to furnish such information as may be reasonably necessary to enable the Commissioners to determine whether duty has been paid on the material in respect of which the claim is made, and to produce any books of account or other documents of whatever nature relating to that material, and in particular such rules may provide that—

(a) a certificate signed by the proper officer of Customs and Excise to the effect that duty has been paid on a specified quantity of material; and

(b) a statement, signed by the manufacturer of the goods in the case of which drawback is claimed that the material to which the certificate relates has been used in the manufacture of those goods;

may be accepted by the Commissioners as sufficient evidence that duty has been paid on such quantity of material so used as is specified in the certificate.

(6) If any person contravenes or fails to comply with any such rules, he shall in respect of each offence be liable to a customs penalty of fifty pounds.

(7) Any order made by the Treasury under this section, together with the scheme or amendment thereby approved, shall he laid before the Commons House of Parliament as soon as may be after it is made, and subsections (3) and (4) of section nineteen of the Import Duties Act, 1932, shall apply as if the order had been made under that Act, and in this section the expression " appropriate Department " has the same meaning as in that Act.

(8) Where goods are brought into any such registered shipbuilding yard as is mentioned in section eleven of the Import Duties Act, 1932, from any other part of the United Kingdom, the Commissioners of Customs and Excise may, subject to such conditions as are mentioned in subsection (1) of the said section eleven, treat the goods for the purpose of the provisions of this section as if they had been exported from the United Kingdom.