Drawback means the repayment of duty when a duty- paid article is deposited in a bonded warehouse or exported either as merchandise or as ships' stores. The drawback system as a whole is extremely complicated and very difficult to administer. The introduction of preferential drawback rates for Empire goods in 1919 added a new complication to the drawback system. The machinery created under the Import Duties Act of 1932 provided for drawback arrangements for goods liable to duty under that Act. When the Committee is considering a trade application to extend drawback facilities, combinations of British manufacturers of similar products may be strong enough to oppose those merchants dealing in the foreign-produced article. If drawback is granted, such merchants can keep one stock and draw on it for both home and export trade. If drawback is refused they are handicapped by the restrictions inherent in storing goods in a bonded warehouse.