The Short Title of this Act shall be “The Drawbacks Act, 1872,” and it shall, except as herein provided, come into operation on the first day of October, one thousand eight hundred and seventy-two. The provisions of this Act relating to the making of regulations and appointments shall come into operation on the passing hereof.

On the coming into operation of this Act, “The South Sea Islands Drawbacks Act, 1870,” and the one hundred and third and one hundred and twelfth sections of “The Customs Regulation Act, 1858,” and the sixth section of “The Customs Regulation Act Amendment Act, 1868,” shall be repealed, provided that such repeal shall not affect any goods entered for drawback prior to the coming into the operation of the Act.

The term “Collector of Customs,” where used in this Act, except in the thirteenth section, means the Collector of Customs at the port where the goods in respect of which drawback is claimed are entered for drawback.

There shall be allowed upon the exportation to any port or place out of New Zealand of goods imported into the Colony, except the goods specified in the First Schedule hereto, a drawback of the duty paid thereon: Provided that on the goods enumerated in the Second Schedule hereto such drawback shall only be allowed when they are exported in the original packages as imported, or when such articles are taken out of such packages and are repacked in the presence of an officer of Customs.

For the purpose of paying such drawbacks, debentures shall be prepared computed passed and paid in the manner and subject to the regulations provided in “The Customs Regulation Act, 1858,” except so far as the same are inconsistent with the express provisions of this Act.

In the case of goods repacked in the Colony the duties on which are assessed by measurement, and on which goods the amount of duty paid on importation cannot be exactly determined to the satisfaction of the Collector, the drawback to be allowed shall be such as the Collector shall determine to have been the amount of duty paid on the importation of the said goods, but shall not exceed the scale set forth in the Third Schedule hereto.

The Commissioner may from time to time prescribe regulations for the repacking of goods entitled to be cleared for drawback, and from time to time, by regulations, may impose any conditions be thinks fit with respect to the clearance and shipment of goods entered for drawback, and may specify what articles shall only be cleared for drawback in original packages as imported, and may reduce or abolish any rate of drawback allowed by this Act, and may declare the rate of drawback to be allowed on articles manufactured in the Colony in the manufacture of which dutiable articles are used, and from time to time may alter repeal or vary any such regulations: Provided that copies of all regulations made under this section shall be laid on the table of the House of Representatives within fourteen days of their date if the General Assembly be then in Session, and if not in Session then within fourteen days of its meeting.

Before any goods entitled to drawback on exportation shall be exported, the exporter or his authorized agent shall deliver to the Collector an export entry containing a true account and description of such goods, and shall make a declaration on the entry that the goods are intended to be exported to the place named in the entry, and that the full duties chargeable thereon by law on importation have been paid, and shall give security by bond, with two sufficient sureties, in treble the amount of drawback claimed in respect of such goods, that they shall be shipped and exported, and shall be landed at the place for which they are entered outwards, or otherwise accounted for to the satisfaction of the Commissioner.

Any exporter of goods for drawback may enter into general bond, with such sureties and under such conditions as the Commissioner may make, for the shipping and exportation from time to time of any goods entered for drawback, and for the landing of the same at the place for which they are entered outwards, or for such goods being otherwise accounted for to the satisfaction of the Commissioner within the time provided by this Act.

All goods entered for drawback shall before they are shipped be examined by the Landing Waiter or other officer of Customs, who shall certify on the back of the export entry for the same that such entry contains a true account of the goods described therein.

All goods entered for drawback shall be liable to be opened and examined by the Collector, or by any officer acting under his directions, at any time or place prior to shipment or after being shipped.

No drawback shall be allowed on goods in broken packages, or on goods which have been packed in the Colony except such goods shall be packed in the presence of an officer of Customs, nor unless there shall have been paid to the Collector a charge of one shilling and sixpence per hour during the time that such officer shall be employed in superintending such packing, together with any other expense incurred by the Customs in respect of such superintendence and packing as certified by the Collector.

Upon completing the packing of goods, the packages shall be secured and sealed by an officer of Customs, and be forthwith conveyed to the place of shipment by a carrier licensed under the Customs laws, there to be shipped under the immediate superintendence of the proper officer, or if not so forthwith conveyed and shipped the packages shall be removed to some place of security under the Crown’s lock.

No drawback shall be paid unless the debenture be tendered, duly completed, within six months from the date of the exportation of the goods mentioned therein if exported to any of the Australasian Colonies, or within twelve months if exported to the United Kingdom or other country.

A certificate of the due landing of the goods cleared for drawback must accompany every drawback debenture presented for payment, and such certificate must be signed by the Collector or Chief Officer of Customs or other acknowledged official at the port or place to which such goods were shipped if such port or place is within the British Dominions or the United States of America, or if such port or place be elsewhere then by the British Consular Officer at such port or place or by such other person as the Commissioner may from time to time appoint for the purpose: Provided that in cases where the exporter cannot produce such certificate the Commissioner may authorize the same to be dispensed with on production of such other evidence in lieu thereof as he may consider satisfactory.

If any goods upon which drawback shall be claimed or allowed shall be brought to any quay wharf or other place to be shipped for exportation, or shall be actually shipped, and shall on examination by the proper officer of Customs be found not to agree in quantity quality or description with the particulars contained in the export entry shipping bill debenture or other document or authority for allowance of drawback, all such goods together with the package containing the same, and all the other articles therein, shall be forfeited; and the persons entering or causing to be entered such goods, or claiming the drawback thereon, or claiming more drawback than is legally due, shall in any such case forfeit two hundred pounds, or treble the value of the goods or the amount of the drawback claimed, at the election of the Commissioner.

Every person who shall be in any way personally concerned in dealing in any manner with any goods entered for drawback with intent to obtain by fraud a drawback of duties, or who shall be personally concerned in fraudulently obtaining or attempting to obtain a drawback of duties on any goods entered for drawback, shall in every such case forfeit not exceeding two hundred pounds, or treble the value of the goods or the amount of the drawback claimed, at the election of the Commissioner, and the said goods shall be forfeited.

The Commissioner may from time to time make such regulations as he may think fit for giving effect to the provisions of this Act, and may from time to time repeal or alter any such regulations.

The provisions of this Act shall be construed and incorporated with “The Customs Regulation Act, 1858,” and “The Customs Regulation Act Amendment Act, 1868.”