Voucher for payment of drawback

(1) The customs officer at the port from which the beer is shipped shall endorse on the notice a certificate of the quantity of beer actually exported, and, at the expiration of one month from the date of such certificate, the proper officer shall deliver to the exporter or his agent a debenture, in the prescribed form, specifying the amount of the drawback payable in respect of the beer. (2) The voucher shall be presented to the Comptroller, with a declaration endorsed thereon containing the prescribed particulars, signed by the exporter; and the Comptroller shall thereupon pay the exporter the amount specified in the debenture. (3) Where a certificate of landing at the port of destination is required, such certificate shall be delivered to the Comptroller previously to the payment of the drawback.