As defined in the Acts, means a refund of all or part of any import duty paid in respect of goods exported or used in a manner or for a purpose prescribed as a condition for granting drawback.
Section 111 to 126 of the Customs Regulation Act 1986 deals with the issue of draw back.
Drawback shall be payable according to the actual quality of goods exported or shipped for use as stores, as the case may be. Excess amount are to be paid to the nearest dollar.
Drawback not refundable in the following circumstances:
- goods prohibited by law to be exported.
- perfect entry of good that need to be made and appropriate invoices deposited with the proper Officer still pending.
- unless person uses form C36 for entry of goods for exportation and completes relevant certificate prior to passing of the entry – drawback are not allowed.
- comptroller should be satisfied that good will be re-exported from Fiji to boost trade, commerce or industry.
- unless security by bond or in such other form as the proper Officer may require has been given that the goods shall be shipped and exported or otherwise accounted for to the satisfaction of the proper Officer.
- which are damaged and spoiled.
- which after importation were used in local manufacturing or production except goods under legal constraints.
- unless person has goods inspected at correct time and place before export by proper Officer.
- unless such goods are conveyed directly and without delay from the place of examination to the aircraft or ship in which they are to be exported.
There are articles that drawback shall not be allowed. They are:
- spirits and spirituous compound
- other alcoholic beverages
- cinematograph films for public exhibition except films banned by the censors and not exhibited.
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