Provisions as to drawback on exports, etc

(1) Any person may export as merchandise, or for use as ship’s stores, any beer brewed by a brewer in Belize, upon giving notice in the required form to the proper customs (2) The beer shall be in such casks or packages as may be prescribed, and the exporter shall produce to the proper officer at the place from which the beer is exported a declaration by the brewer made before an authorised officer stating the date upon which the beer was brewed, and that the full duties of excise have been charged thereon.