Section 2Part 0 —
Payment of drawback on materials, etc., used in ship-building
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There shall be paid a drawback equal to import duty and tonnage tax paid on their importation of ship-building materials and accessories of any kind for ship-building which shall have been specifically imported into the Islands and used in the building and equipping of any ship or boat on production to the Collector of Customs by the builder of such ship or boat of a certificate signed by such builder to the effect that such materials and accessories have been used by him as aforesaid, and where it is proven to the satisfaction of the Collector of Customs that such ship-building materials and accessories have been imported into the Islands.
Defined Terms
drawbackimport dutytonnage taxship-building materials and accessories
Referenced By
- Section 3 — Sum equivalent to duty and tonnage tax to be payable in certain events
drawback paid under section 2
- Section 4 — Offences
false certificate under section 2