In the customs laws, thls term denotes an allowance made by the gov-ernment npon the duties due on Imported merchandise when the importer, instead of selling it here, re-exports it; or the refund-ing of such duties lf already paid. This allowance amounts, in some cases, to the whole of the original duties; In others, to a part only
Source: Black’s Law Dictionary 2nd Ed (1910)
