Repayment of duties

Custom and Excise Duties (ii) no drawback shall be allowed on any goods where the amount of such drawback is less than twenty-five cents; (d) are re-exported, Provided that, (i) the goods have not been sold or used in any way; (ii) the amount of import duty involved is not less than fifty dollars; (iii) the goods are re-exported within one year of being first taken out of bond; and (iv) the goods are bonded and shipped under the supervision of the Comptroller. 14. Every sum of money which is due for drawback as provided by section 13, shall be paid by the Financial Secretary on the proper debenture certified by the Comptroller or by the Postmaster General where the duty has been collected by the Post Office, and the Treasury is hereby authorised to return any money which has been overpaid as duties of customs or has been allowed as abatement of duty on account of damage on goods imported, on the proper document for such overpayment or abatement being certified by the Comptroller. use.