DRAWBACK, in commerce, generally signifies certain duties, either of the customs, or excise, which are allowed upon some of our own manufactures; or upon certain foreign merchandizes, for which the duty has been paid when they were imported.
By the 2d and 3d Ann, c. 9, the oaths of the merchants importing and exporting, are required, in order to obtain the drawback on foreign goods, affirming the truth of the officer's certificate on the entry and payment of the duties. Such oaths are permitted by the statute to be made by the agent or husband of any corporation or company; or by the known servant of any merchant, who is usually employed in making the entries, and paying the customs.
With respect to foreign goods entered outwards, by the 13th and 14th Car. II. c. 2, and 8th Ann, c. 13; if such goods be fraudulently shipped out in a less quantity or value than is expressed in the exporter's certificate, the goods mentioned in the latter, or their value, are forfeited: and no drawback will be allowed for them. By the same statutes, foreign goods exported by certificate, in order to obtain the drawback, but which goods are not shipped or exported, or are re-landed in Great Britain (unless in case of distress, to save them from perishing), are to lose the benefit of the drawback, and are forfeited, or their value, together with the vessel, horses, carriages, &c. employed in re-landing such goods; and the persons employed in re-landing the same, or by whose privity or connivance they are re-landed; or into whose hands they shall knowingly come, are to forfeit double the amount of the drawback.
By the 8th Ann, c. 13, officers of the customs, who connive at, or assist in any fraud relative to certificate-goods, besides incurring the penalties therein mentioned, are to forfeit their office, and be imprisoned for six months without bail; similar penalties are inflicted on the masters or persons belonging to ships, detected in such unlawful practices.