Canada Gazette/Volume I/No. 50/Order-in-Council, Customs, May 28, 1868 (1)


Thursday, 28th day of May, 1868.


On the recommendation of the Honorable the Minister of Customs, and under and in virtue of the authority given by the 10th section of the Act passed during the late session of the Parliament of Canada, 31 Vic. cap. 44, intituled: "An Act to amend the Act of the present session, intituled: An Act imposing duties of Customs with the tariff of duties payable under it," His Excellency in Council has been pleased to approve of the following Regulations respecting Drawbacks claimed on the exportation of goods under the said. 10th section of the Act above referred to, viz:


Governing Drawbacks under the 10th sec., 31 Vic. cap. 44, on the exportation of duty paid articles in certain cases.

1o. The manufacturer of any article, wholly manufactured in this Dominion out of materials imported into it, and upon which any duty of Customs has been paid, shall, upon the exportation of the said manufactured article, be entitled to a drawback equal to the duties that shell have been paid upon I such quantity of the raw or duty paid material as shall have entered into and been consumed in the production of the manufactured article to be exported.

2o. To entitle himself to the drawback, the manufacturer shall comply with the following conditions:

1.—He shall make due entry of the manufactured article for exportation, and deliver to the Collector of the Port, where such entry is made, a statement showing the marks and numbers of the packages,—the designation of the contents of such packages,—the quantity of the manufactured article,—the place where manufactured,—the quantity of the raw and duty paid materials entering into the composition of the said manufactured articles,—the date or dates of the importation of such raw material,—the number of the entry or entries of such raw material,—the amount of duty paid on the same, and the Port at which entered and paid,—the port or place in the Foreign Country to which such manufactured article is to be exported, and the name of the vessel or Line of Railroad by which the exportation is intended to be made.

2.—To the foregoing statement, which shall be made out in the form prescribed by the Customs Department, the following oath shall be attached and be taken by the manufacturer before the Col lector, viz:

I, ________________ the manufacturer of the goods hereinbefore mentioned and entered for exportation, do solemnly swear that the foregoing statement is in every particular true.


Sworn before me, this ____ day of ________


3o. The Collector, or some Chief Officer of the Port, by his direction, shall thereupon examine the packages so entered for exportation, and verify the correctness of the said statement, in so far as he may, and if satisfied therewith, he will require the manufacturer to execute the following Bond:


Know all men by these presents that we, A. B. & C. of ________________, are held and firmly bound to our Sovereign Lady the Queen in the sum of (a)________________ for the payment of which sum of money we bind ourselves, our heirs, executors and administrators, jointly and severally, firmly by these presents, sealed with our seals, and dated this ____ day of ________ in the year of Our Lord ____

Whereas the above bounden A ________________ has entered for exportation the following goods, viz: (here describe the number of packages, their masks and numbers, and the description and weight and value of such goods): NOW the condition of this obligation is such that if the said packages, with their contents, shall be actually landed at the Port of ________________ in ________________ or at some other Port or place without the limits of Canada, and the certificates and other proofs of such landing and the delivery of the same at such place shall be produced at this office within __ months from the date hereof, and shall not, after being laden for exportation as aforesaid, be unladen or relanded within the limits of this Province, (unavoidable accidents excepted,) then the above obligation to be void and of no effect, otherwise to remain in full force and virtue.




Signed, sealed and delivered

in the presence of

4o. The Entry being so made and Bond. executed, the goods to be exported shall be laden and manifested for exportation either by Ship or by Railroad, and the Collector shall thereupon grant to the Exporter a Certificate in the following form:


This certifies that ________________ having on the __ day of ________ duly entered at this Port for exportation, the following goods, viz: (Marks and Nos., &c , as in the Entry,) and the same having been on the ____ day of 186_, shipped or laden (if by water, state the name of the Ship and Master, and where bound—if by Railroad, the name of the Line and the destination)—he, the said ________________ or his Assignee, thirty days after the production at this Office of a duly authenticated copy of the Entry inwards of the said goods, at the port or place of destination aforesaid, or at some other Foreign Port or place, and upon the said ________________ or his Assignee, making oath on the face of such Foreign Entry, of the identity of the goods so entered at the Foreign Port or Place, with the goods so entered for exportation, shall be entitled to the sum of dollars, being the amount of drawback allowed by law upon the exportation of the said goods.

Given at the Custom House, Port of ________________ this ____ day of ________


(a) The full value of the goods exported.

5o. Such Certificates shall be numbered in a con secutive series, at the Ports where they are respec tively issued, and before the delivery of the Certificate to the Exporter, its issuing shall be recorded in a book to be called the Drawback Certificate Book. which shall be kept at the Custom House, and the form of which shall be as hereunder:

  1. No. of Certificate.
  2. Date of Certificate.
  3. Name of party to whom issued.
  4. Marks and No. of Packages
  5. Contents
  6. Date of Entry for Exportation
  7. When shipped.
  8. Whereto.
  9. Name of the vessel or R. R.
  10. Amount of Drawback in Certificate.
  11. Date when paid.
  12. Signature of Recipient.

6o. No Drawback shall be allowed, unless the amount of such drawback shall exceed $50.

Clerk Privy Council.

This work is is in the public domain worldwide because it was prepared or published by or under the direction or control of the Canadian Government or any government department prior to 1971.

OOjs UI icon alert destructive black-darkred.svg
Section 12 of the Canadian Copyright Act provides a reservation for Crown rights or privileges. Lack of modern case law on the subject makes it unclear whether perpetual prerogative rights over these documents still apply, or whether these rights have lapsed. Notwithstanding, these documents are reproducible under the terms of the Reproduction of Federal Law Order.