DRAWBACK, in commerce, certain duties, either
of the customs or of the excise, allowed upon the ex-
portation of some of our own manufactures; or upon
certain foreign merchandises, that have paid duty on
importation.
The oaths of the merchants importing and export-
ing are required to obtain the drawback on foreign
goods, affirming the truth of the officers certificate on
the entry, and the due payment of the duties: and
these may be made by the agent or husband of any cor-
poration 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 ship-
ped out than what is expressed in the exporter's certi-
ficate, 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 ob-
tain the drawback, not shipped or exported, or reland-
ed 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
vessel, horses, carriages, &c. employed in the reland-
ing thereof; and the persons employed in the reland-
ing them, or by whose privity they are relanded, or
into whose hands they shall knowingly come, are to for-
feit double the amount of the drawback. Officers of
the customs conniving at, or assisting in any fraud re-
lating to certificate goods, besides other penalties, are
to forfeit their office, and suffer six months imprison-
ment 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 allow-
ed for any goods, till a certificate under the hands
and seals of the collector or comptroller, &c. of the cus-
toms be produced, testifying the landing.