§ (1) The Treasury may be authorised, on receiving a recommendation from the Import Duties Advisory Committee, by order under the said Act to direct that goods of all or any of the classes or descriptions specified in the recommendation shall be removed from the First Schedule to the said Act.
§ (2) Provision may be made for allowing, in accordance with a scheme prepared by the Import Duties Advisory Committee and approved by the Treasury, a drawback of any duties chargeable under Part I of the said Act, in the following case and subject to the following conditions, that is to say—
- (a) Drawback may be allowed—
- (i) in the case of goods manufactured in the United Kingdom, being goods of a class or description specified in the scheme;
- (ii) in respect of such quantity of any material of a class or description so specified as is contained in the goods or is specified in the scheme as being the average quantity of material of that class or description so contained, and as respects which it is shown to the satisfaction of the Commissioners of Customs and Excise, in accordance with rules to be made by them, that duty has been paid;
- (b) the rate of drawback, which shall be fixed by reference to weight or some other measure or quantity, shall be a rate specified in the scheme, and shall not exceed an amount equivalent to the average amount of duty paid in respect of material of the kind in question;
- (c) the drawback may be allowed for any period or periods whether continuous or not or without any limit of period;
- (d) the Committee in preparing, and the Treasury in approving, the scheme must be satisfied that, having regard to all the circumstances, including the interests of any producers in the United Kingdom of materials of the kind in question, it is in the national interest that drawback should be allowed as provided by the scheme.
§ (3) Provision may be made for exempting from the duties chargeable under the said Act any consignment of machinery in respect of which the following conditions are satisfied, that is to say—
- (i) that the machinery belongs to a class or description to which the Import Duties Advisory Committee have recommended that the provisions of this paragraph should apply; and
- (ii) that the Treasury, after receiving the recommendation from the said Committee to the effect that machinery of the kind in question is not for the time being procurable in the United Kingdom, and that it is expedient to allow its importation duty free, and after consultation with the Board of Trade, have by licence authorised such importation;
§ (4) Provision may be made for the variation or revocation of any Order in Council made under the said Act declaring that section five thereof (which relates to colonial preference) shall apply to a territory in respect of which a mandate of the League of Nations is being exercised by the Government of the United Kingdom."