Section 93
Section 93
(1)
When any imported goods, other than goods affected by section 95, upon which excise duty has been paid are re-exported, nine-tenths of the duties calculated in accordance with subsection (2) may be repaid as drawback if –
(a)
the goods are identified to the satisfaction of a senior officer of excise;
(b)
the drawback claimed in respect of any one consignment of re-exported goods is not less than $500;
(c)
the goods are re-exported within one year from the date upon which excise duty was paid or within such further period as may be approved by the
Controller;
(d)
payment of drawback upon goods of a class to which the goods to be re-exported belong has not been prohibited by regulations made under this Order;
(e)
written notice has been given to a senior officer of excise at or before the time of re-export that a claim for drawback will be made, and such claim is made and established to the satisfaction of a senior officer of excise within 3 months of the date of re-export; and
(f)
except as provided by section 96, the goods have not been used after importation.
50
BLUV as of 8th August 2018
(2)
The amount of drawback allowed shall be calculated at the rate of the excise duty levied at the time of import.
Declaration by claimant.