Finance Act, 1925

Drawback on cocoa preparations.

35.—(1) As from the 6th day of May, 1925, there shall be allowed on the due exportation or the due shipment for use as ships' stores of any goods in the manufacture or preparation of which in Saorstát Eireann any imported preparation made from or containing cocoa in any form and chargeable as such with duty under section 16 of the Finance Act, 1924 (No. 27 of 1924) has been used, a drawback equal to the duty paid under the said section 16 in respect of the quantity of such preparation which appears to the Revenue Commissioners to have been used in the manufacture or preparation of the goods.

(2) In allowing drawback under this section the Revenue Commissioners, with the consent of the Minister for Finance, may in order to facilitate trade modify or dispense with all or any of the requirements of sections 104 and 106 of the Customs Consolidation Act, 1876 , as to the giving of security and the examination of goods.