Import Duty Drawbacks (Consolidation) Order 1962
| Jurisdiction | UK Non-devolved |
| Citation | SI 1962/1685 |
| Year | 1962 |
1962 No. 1685
CUSTOMS AND EXCISE
The Import Duty Drawbacks (Consolidation) Order 19622ndAugust 1962
10thAugust 1962
11thAugust 1962
The Lords Commissioners of Her Majesty's Treasury, by virtue of the powers conferred on them by sections 9 and 13 of, and Schedules 5 and 6 to, the Import Duties Act 1958(a) and of all other powers enabling them in that behalf, on the recommendation of the Board of Trade hereby make the following Order:—
1.—(1) As respects import duty paid on any imported articles which on importation fell to be classified under any of the headings of the Customs Tariff 1959 listed in Schedule 1 to this Order, drawback shall be allowed in accordance with paragraph 2 of Schedule 5 to the principal Act on the exportation of the imported articles or goods incorporating the imported articles, but so that drawback under any entry in the said Schedule 1 shall be subject to the restrictions (if any) provided for in column 2 in that entry.
(2) Where in any entry in the said Schedule 1 the drawback is expressed in column 2 to be, or not to be, allowable for goods of a specified description, this is to be taken (unless the context otherwise requires) as restricting accordingly the description of imported articles in respect of which drawback may be allowed.
(3) Any reference in column 2 of the said Schedule 1 to a rate of duty shall, in a case where the imported articles were chargeable with duty at a preferential rate as being goods qualifying for Commonwealth preference or eligible for a Convention rate of duty within the meaning of the European Free Trade Association Act 1960(b), be construed as a reference to the full rate.
(4) No drawback of any duty shall be allowed by virtue of this Article if drawback in respect of that duty is allowable by virtue of Article 2 of this Order.
2.—(1) On the exportation of goods of a description mentioned in column 1 in any entry in Schedule 2 to this Order, being goods produced or manufactured from imported articles of any description mentioned in relation to those goods in column 2 in that entry, drawback as respects import duty paid on the imported articles shall be allowed in accordance with paragraph 3 of Schedule 5 to the principal Act and with the following provisions of this Article.
(2) The rate of drawback under any entry in Schedule 2 to this Order shall be as shown in column 3 in that entry; and the quantity by reference to which any rate of drawback is stated is (according to the context) the quantity of the exported goods or the quantity actually contained in the exported goods of goods of the specified description, being either the imported articles or goods produced or manufactured from the imported articles.
(a) 6 & 7 Eliz. 2. c. 6.
(b) 8 & 9 Eliz. 2. c. 19.
(3) Paragraph 3 (2) (a) of Schedule 5 to the principal Act (under which, except in so far as an order provides to the contrary, rates of drawback in respect of duty on imported articles charged at a preferential rate are to be proportionately reduced) shall not apply to drawback on the exportation of goods of any description specified in Schedule 3 to this Order.
(4) Until the end of the year 1963 this Article shall have effect as if the reference in paragraph (1) to import duty included any duty charged—
(a) under the Import Duties Act 1932(a);
(b) under the Safeguarding of Industries Act 1921(b);
(c) under section 4 of the Finance Act 1925 (c) or section 9 of the Finance Act 1933(d);
(d) under the Ottawa Agreements Act 1932(e) or section 6 of the Finance Act 1934(f);
(e) under the entries relating to figs and raisins in the Schedule to the Customs Tariff Act 1876(g) or under section 3 of the Customs and Inland Revenue Act 1890(h).
(5) Drawback under any provision in Schedule 2 to this Order which specifies a date shall—
(a) if the date is specified in column 1, only be allowed as respects exportation on or before that date;
(b) if the date is specified in column 2, only be allowed as respects duty paid on imported articles of which entry under the Customs Acts on importation was delivered on or after that date, or which were delivered from bonded warehouse on or after that date.
(6) The provisions of Schedule 4 to this Order shall have effect in relation to drawback under such of the entries in Schedule 2 to this Order as are specified in the said Schedule 4 (being entries relating to textiles and textile articles).
3.—(1) In this Order—
(a) "the principal Act" means the Import Duties Act 1958;
(b) "duty value", in relation to goods charged with any duty which is to be drawn back, means the value by reference to which the duty was paid.
(2) The Interpretation Act 1889(i) applies for the interpretation of this Order as it applies for the interpretation of an Act of Parliament.
4.—(1) This Order may be cited as the Import Duty Drawbacks (Consolidation) Order 1962.
(2) The Orders specified in Schedule 5 to this Order are hereby revoked.
(3) This Order shall come into operation on 11th August 1962.
John Hill, Francis F. Pearson, Two of the Lords Commissioners of Her Majesty's Treasury.
2nd August 1962.
(a) 22 & 23 Geo. 5. c. 8.
(e) 22 & 23 Geo. 5. c. 53.
(g) 39 & 40 Vict. c. 35.
(h) 53 & 54 Vict. c. 8.
(i) 52 & 53 Vict. c. 63.
SCHEDULE 1
DRAWBACKS ON EXPORTATION OF IMPORTED ARTICLES OR OF GOODS INCORPORATING IMPORTED ARTICLES
Tariff headings comprising imported
articles for which drawback is Restrictions on drawback
allowable
Animal products
02.01 and 02.06 (meat and edible meat Allowable for beef and veal and edible
offals). offals of beef and veal; but, for boned or
boneless beef or veal or edible offals of
beef or veal, imported as such, allowable
only on the exportation of the imported
articles in the packages in which they were
imported
Vegetable products
07.05 (dried leguminous vegetables). Allowable for seeds of a kind used for
sowing
08.02 (citrus fruit). Allowable for fresh grapefruit
10.02 to 10.05 and 10.07 (cereals). Allowable for seeds of a kind used for
sowing
12.01 (oil seeds and oleaginous fruit). Allowable for groundnuts, whether de-
corticated or not.
12.03 (seeds, fruit and spores, of a kind —
used for sowing).
14.01 (vegetable materials of a kind Allowable for bamboos and rattans, whether
used primarily for plaiting). or not washed, cut to length, sorted,
split or bleached, but not further prepared.
20.07 (fruit juices). Allowable for lemon juice not containing
added sweetening matter.
Products of the chemical and allied industries
All headings of Chapters 28 and 29 Allowable for goods for which the rate of
(chemicals, inorganic or organic). duty under the relevant heading was an
ad valorem rate of 25 per cent. or over, or
the greater of such an ad valorem rate
and a specific rate.
28.17 (sodium hydroxide, potassium Allowable for solid potassium hydroxide of
hydroxide, etc.). a purity of not less than 88 per cent. and
not more than 92 per cent. (in addition to
any goods for which drawback is allowable
apart from this entry).
29.35 (heterocyclic compounds). Allowable for amidopyrin (in addition to
any goods for which drawback is allowable
apart from this entry).
30.03 (medicaments). Allowable for unmixed products for which
the rate of duty was an ad valorem rate of
25 per cent. or over, or the greater of
such ad valorem rate and a specific rate.
30.04 (wadding, gauze, bandages and Allowable for wadding containing more
similar medical or surgical dressings, than 33 1/3 per cent. by weight of man-made
etc.). fibres.
37.02 (unexposed photographic film). Allowable for film of a length of 12 feet or
more.
37.07 (exposed and developed cinemat- —
ograph film not consisting only of
sound track).
38.03 (activated carbon and certain Allowable for activated carbon, not being
activated mineral products). of animal origin.
38.11 (disinfectants, insecticides and Allowable for unmixed products for which
certain other chemical products, put the rate of duty was an ad valorem rate of
up for sale by retail or as prepara- 25 per cent. or over, or the greater of such
tions or as articles). an ad valorem rate and a specific rate.
Articles of plastic and other artificial materials, or of rubber
39.07 (articles of artificial resins or Allowable—
plastic materials, or of cellulose (a) for articles of apparel (finished or
esters or ethers). unfinished, complete or incomplete)
and for material cut to shape for
making into apparel;
(b) for objects of personal adornment;
(c) for book-ends;
(d) for cigar and cigarette cases and
boxes;
(e) for clock and watch glasses;
(f) for fancy blotters;
(g) for inkstands;
(h) for photograph frames;
(i) for plastic combined bottle-stoppers
and screw adaptors, but only on the
exportation of lamp adaptors, of a
kind suitable for the conversion of
bottles into table lamps, incorporating
such articles;
(j) for powder bowls and boxes;
(k) for receptacles imported as part of a
brush, comb and mirror set;
(l) for rosaries the beads of which are of
plastic;
(m) for smokers' ash receptacles;
but not allowable, in the case of the
articles referred to at (d) and (j) above, on
the exportation of goods incorporating
those articles as, or as part of, the packing,
container or get-up of the goods.
40.06 (unvulcanised rubber in certain Allowable for impregnated thread containing
forms, and articles thereof). more than 10 per cent. by weight of
silk, of man-made fibres, or of both
together.
40.08 (plates, sheets, etc., of un- Allowable for bonded fibre fabrics con-
hardened vulcanised rubber). taining more than 10 per cent. by weight
of man-made fibres.
40.10 (transmission, conveyor or eleva- Allowable for goods containing man-made
tor belts or belting, of vulcanised fibres.
rubber).
40.11 (rubber tyres, tyre cases, inner Not allowable for goods suitable for cycles
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