Import durles (Drawback on TobltttO Stel11'l and OfTals) Ordu. 1990

1..1\'. 12 or 1'}90

IMPORT DUT IES ACT. 19!19

(ACT NO . xxxv OF 1989)

Import durles (Drawback on TobltttO Stel11'l and OfTals) Ordu. 1990

IN exercise of the powe~ conferred by section 22 of the Import

Dut ics Act. 1989. the Minister of Fi nance has made th e followi ng

ordc r:-

I. This o rde r may be ci ted as the Import Duties ( Drawback on

Tobacco Stems and Offals) Orde r. \990.

,-... ......

l. Subject to the provisions o f the Import d uties Act. 1989 and Pn .. ·bK\ ""

o f articles 3. 4. 5. 6 and 7 of this order. a d rawback of the import _<>If • .

dut ies cha rged on the goods me nt ioned in the First Col um n o f the

Schedule here to shall be allowed when these goods result d uring th e

'Ranufactu re o r processing of impo rt ed unmanufactured tobacco imo

cigars and pipc tobacco to be used or consumed o n the loca l ma rke t.

at the ra tes spccified in respect of such goods in the Second Column

of the sa id Schedule.

Dan [·ordni jista' jissejjah I-Ordlli ta' 1-1990 dwar id·Dazji ta'

Im portazzjoni (Bias Iura fuq Zkuk u Skart tat-Tabakk).

2, Bla hsara ghad-dispoiizzjonijiet ta' I- An ta' 1-1989 dwar id-

Dazji ta' Importazzjoni u tal-arti kli 3, 4, 5, 6 u 1 ta' dan I-o rdni, ghandu

jinghata hlas Iura tad-dazji ta' imporlazzjoni mhallsa fuq I-oggetti

imsemmija fl-Ewwel Kololllla ta' I- Iskeda li tinsab ma' dall l-oTdni mela

dawn I-oggelli Jirriiullaw malul il-manifatlura jew processar ta' tabakk

imporlat mhux manifauurat fsigarri u tabakk tal·pipa ghall-uzu jew

konsum lis-suq lo kal i, b'daw k iT-rali indikati fit -Tieni Kolonn a la' I·

ISkeda,

J. (i) n· Kontrullur lad-Dwana jista' jehlieg lill-fabbrikant biex

i±omm dawk ir-records 1i jidhirlu mehtiega biex jidhru I -k wantit~ u

I-origini tat-tabakk importat jew irtirat mid·depoil u wZal fil·

manifauura ta' sigarri u proecssar ta' tabakk tal-pipa gha ll-utu jcw

konsum fis-suq lobli ,

(2) Dawk ir-records ghalldhom jini.ammu disponibbli ghall-

ispczzjon ta' ufficjallad-Dwana fil-post tal-fabbrikant.

L· Ewwcl Ko1onna

II -Ti..,ni Ku1un na

OgC .. II;

RUII/III" Iflu~ L"m

Zkuk u skarl lal·Ta b;l kk

Lm 5.17.S ghal kullldlo gramm a ta' zkuk u skaTl

laI ·l:lb:lk k li jirrii ullaw mill·m:onifallura u

procc~sa r w' tu ba kk mhu x manif,lI IUrat. sew jckk

fghamla la' wc n. q laH i.ba kk jcw f xi gham la oh ra.

importal ghall -nmnifatlUra la' sigll rri u proc~SI."r

I:.' I :lb:.k k l:ol-p ipa. u 1 i fu'lU j ith a ll a~ dazju bir-rata

:tppl ikabbli gh:!l o~c lli mkabbrin jcw prooo l: i li1·

Ko mrnunit ~ Ew ropci' ; u

Lm 5.20.11 Sh:ll kull kil og ranull;l I,,' I.kuk u Skilft

".t-wb:.kk li jirri1uhaw mill -m:mif:lIwfil 11

j)mcessllr lit" lab:'kk mhu x m;lllif:luura1. sew jd k

fghumla la' wcmq IIIt -wbakk jcw fxi ghmula 'Ihra .

irnpo r1:.1 gh:,I(·rnanifallura la ' ~ i !!-a rr i u procc."a r

la ' lab;,kk tal 'pip". 11 li fmlu jith"lIa . J azju bir-"II"

tat -Tariffa C~nl'raIL

(l) The Com pt roller of Custom s may require the

manufacturer to keep such records as he may conside r necessary to

show the quantities and the origin of the tobacco imported or wi thdrawn

fro m bond and used in tile man ufaClurc of cigars ar d processing of

pipe tobacco to be used and consumed on the local ma rket.

(2) Such records shall be kept avaifable for inspection by Amounlof

Imy o rfice r of Customs at the p remises of th e ma nufacture r.

The draw back alfnwed unde r thi s orde r sha ll be p:tyable:-

(a) in respcct of tobacco ste ms a nd o ffal s resulTing from

th e man ufacture of ciga rs and processin g o f pipe tob:lcco from

imported unm an ufact ured leaf tobacco for ho me consu mpt ion.

which . in any eve nt. shall not exceed twen ty-eight pe r cen tum

(28%) in weight of the original tobacco imported or withdrawn

from bond for th at purpose : and

(b) in respect of tobat"CO stems and offa ls result ing from

the manu facture o f cigars and p rocessing of pipc tobacco fro m

imported unm anufact ured tob;tcco in any fon n, ot her th an

unman ufactured leaf tobacco. for home consum pti o n. whi ch. in

any cvent, shall not e xceed five pe r ce ntum (5%) in weight o f the

origin al tobacco imported or withd rawn from hond for that

purP<JS4' .

( I) Tobacco stems and offals resulting from the ma nufacture

uf cigars and processing o f pipe tobacco as mentioned in anide 4

h.'renf. for which dra ..... back is claim.ed. shall be su rrendered to the

C.lIlll'tn.lkr ur Customs for di sposal in a manne r which he may dee m

fit ,,, ulr.·.·\.

(2) Nothing in this order shall apply in respect of tobacco

stems and offa15 resulting from the manufacture alld processing (If

unmanufactured tobacco imported or withdrawn from bond prior \0

this order.

(I) Tobacco stems and offals about to be surrendered to the

Comptroller of Customs shall be inspected by officers of Customs and

weighed on the premises of the manufacturer, or at SlIch other place

as may be determined by the Compt roller of Customs.

(2) All expenses connected wi th Ihe inspection. weighing

and disposal of tobacco stems and offals required in accordance with

the pl'O\Iisions of paragraph (I) of anicle 5 and of paragraph ( I) of

thi s article shall be borne by the manufacturer.

In th is order, the expression "manufacturer" includes only the

importer of unmanufactured tobacco wllo is ~ regular manufacture r of

cigars and processor of pipe tobacw, and wllo is duly lice nsed for tile

purpose under the Tobacco and Tobacco Prod ucts Act, 1978.

SCHED ULE

First Col umn

Seeond Column

Ra/~vfDfd""back

Goods

Tobacco stems and orfal s

LmS.17,5 per kilogmmme of tobacco stems and

offols resu lt ing from tile manllfacturing and

processing of unmanufactured tobacw. whetller in

leaf form o r otherwise, imported for the man u-

facturing of cigars and processi ng of pipe tobacco,

and charged with dllty at the tariff applicable to

goods grown or prodllccd in tile Euro pean

Communi ty: and

LmS .20,O per kilogramme of tobacco ste ms and

offals resulting from the manufacturing and

pTOCe$Sing of lInmanllfaetllred tobacco, whcth er in

leaf form or otherwise. imported for the nWllu -

factll ring of cigars and processing of pipe tobacco.

and charged with duty at the General Tariff.

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