Finance Act, 1933

Drawback in respect of certain duties.

26.—(1) Whenever it is shown to the satisfaction of the Revenue Commissioners that a duty to which this section applies has been duly paid in respect of any article and that such article has not been used in Saorstát Eireann otherwise than for a purpose of manufacture, a drawback equal to the amount of the duty so paid shall be allowed on such article or on any goods in the manufacture or preparation of which such article is shown to have been used if such article or such goods (as the case may be) is or are exported as merchandise, or shipped for use as stores, or deposited in a bonded warehouse for shipment as stores.

(2) This section applies to the following duties of customs, that is to say:—

(a) the duty imposed by section 4 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), and

(b) the duty imposed by section 7 of the said Act, and

(c) the duty imposed by section 11 of the said Act.