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Taxation (Tobacco and Sugar) Act 1685
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VII.Drawback to Retailer on Exportation in 18 Months.
Provided alsoe That every Importer who shall be Retailer Consumptioner or Shopkeeper dealing in the Commodities aforesaid who are to pay downe the aforesaid Duty upon such his Importation shall upon his Exportation of the said Com[m]odities within the space of Eighteene Months next after such his Importation be repaid the Duties soe by him paid downe upon his Importation of the same by the Officer appointed to receive the said Duty.
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