Taxation (No. 4) Act 1694

IV. Two-thirds of Duties repaid on Re-exportation within Twelve Months, and Nine Months by Alien;

on Oath that Goods are truly exported.

Provided always and bee it further enacted and declared by the authority aforesaid That every Merchant or other Importer having paid the said duties and impositions in and by this Act appointed to bee paid for any of the said Goods or Merchandizes herein mentioned which might by Law have been imported before the making of this Act who being a Native shall within Twelve Months or an Alien shall within Nine months next after such his importation thereof again shipp off and carry out of this Kingdome or any part thereof the said Goods or Merchandizes or any part thereof to any part beyond the Seas That such Merchant or other Importer on such his exportation thereof shall bee repaid Two Thirds of the duties so by him paid by virtue of this Act of soe much of the said Goods and Merchandizes which hee shall so export or shipp off the said Merchants or Exporter making Oath on his Debenture in hec verba that all the Goods entred and shipped as there certified are really and truely exported for parts beyond the Seas on his owne account if hee acts for himselfe or if hee acts by Commission then on the account of such person or persons for whom the Deponent acts in the direction of the Voyage and that none of the said Goods have been since landed or are intended to bee relanded in England Wales or Berwick.