DRAW-BACK, in commerce, certain duties, either of the customs or of the excise, allowed upon the exportation of some of our own manufactures; or upon certain foreign merchandise, that have paid duty on importation.
The oaths of the merchants importing and exporting are required to obtain the drawback of foreign goods, affirming the truth of the officer's certificate of the entry, and the due payment of the duties: and these may be made by the agent or husband of any corporation or company, or by the known servant of any merchant usually employed in making his entries and paying his customs. In regard to foreign goods entered outward, if less quantity or value be fraudulently shipped out than is expressed in the exporter's certificate, the goods therein mentioned, or their value, are forfeited, and no drawback to be allowed for the same. Foreign goods exported by certificate, in order to obtain the drawback, not shipped or exported, or 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, with the vessels, horses, carriages, &c. employed in the re-landing thereof; and the persons employed in the re-landing them, or by whose privity they are re-landed, or into whose hands they shall knowingly come, are to forfeit double the amount of the drawback. Officers of the customs conniving at, or assisting in any fraud relating to certificate-goods, besides other penalties, are to forfeit their office, and to suffer six months imprisonment, without bail or mainprize; as are also masters, or persons belonging to the ships employed therein. Bonds given for the exportation of certificate-goods to Ireland, must not be delivered up, nor drawback allowed for any goods, till a certificate under the hands and seals of the collector or comptroller, &c. of the customs be produced, testifying the landing.
The computation of what is to be drawn back upon the exportation of foreign goods, may be seen under their respective heads.