Section 48Part 4 — INCIDENCE AND COLLECTION OF DUTY AND PACKAGE TAX
Drawback
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Subject to subsections (2) and (3), where goods have not been used while in the Islands, drawback shall be payable by Customs and Border Control upon the following —
goods re-exported in the packages in which they were imported;
goods exported as stores on any aircraft or vessel proceeding out of the jurisdiction;
spirits, wines and tobacco sold to passengers actually embarking on a vessel departing from the Islands; and
goods deposited in bonded warehouses.
Subsection (1)(c), does not apply to any spirits, wines or tobacco sold at an airport or port where a bonded duty-free shop system is operated.
No drawback is payable on —
goods remaining in the Islands two years after import; or
goods which, if sold for home use, would realise less than the amount of drawback claimed.
Drawback shall be claimed within one year of the shipment of the goods relevant to the drawback.
No claim for drawback shall be entertained unless the amount claimed exceeds ten dollars.
In subsection (2) — "bonded duty-free shop" means a retail outlet prescribed by the Cabinet at a departure lounge or other place controlled by Customs and Border Control at a port or airport.
Defined Terms
bonded duty-free shop