EXPORTATION

( Exportation on Drawback. ) By law, a certain allowance, or drawback of duty, is payable on certain articles, when exported from any part of the United Kingdom, either as merchandise or ship stores. Thus:— Sugar , refined in the United Kingdom, from 4 s. to 6 s. per cwt., according to quality. Tobacco , manufactured in the United Kingdom, 3 s. 3 d. per lb. The full drawback is only allowed on normal tobacco, which contains 13 per cent. of moisture. If the moisture exceeds 13 per cent., a proportionate reduction is made in the drawback; if it is found le than 13 per cent., a proportionate increase is granted. Snuff is entitled to drawback at 3 s. 3 d. per lb., subject, however, to an increase if the moisture is le than 13 per cent., and the inorganic matter not over 18 per cent., and to a decrease if the moisture in organic matter exceeds these per-centages. Beer. The amount of this drawback is proportional to the quantity of malt or sugar used in the brewing of the beer, and is nearly equivalent to the duty originally paid on such malt or sugar. It is computed according to the following scale:—For every barrel, or 36 gallons of beer, the original gravity of which was not le than 1040°, a drawback of 4 s. 3 d. , and for every additional 5 degrees, from 1040° to 1125° inclusive, a further sum of 6 d. per barrel. Solidified Worts , made by a licensed brewer, from malt or sugar, or malt and sugar, a drawback of 2 s. 10 5 ⁄ 100 d. per 28 lbs. Malt. Under certain restrictions, a drawback of the duty charged, after deducting 7 1 ⁄ 2 per cent. of the measured quantity. Spirits , from 10 s. to 10 s. 3 d. per proof gallon. In all cases samples are taken by the Custom House officer, and forwarded to the Inland Revenue laboratory, where they are examined previous to the payment of the drawback.