Regulation of Manifests Act 1787

No entry shall pass, nor debenture be made out upon export to foreign parts, of goods entitled to drawback for bounty, but in the name of real owner, if resident, who shall make oath as herein.

XXV. And be it further enacted, That no entry shall pass, nor any debenture be made out upon exportation to foreign parts from this kingdom, of any goods whatever, which are entitled either to drawback or bounty upon exportation, but in the name of the real owner or owners, or proprietor or proprietors of the goods, if they or any of them are resident in this kingdom, and that before such owner or owners, or proprietor or proprietors shall receive the drawback or bounty, or any allowance to which such goods may be entitled, or any part thereof, one or more of them, and not any broker or agent on his or their behalf, shall upon the debenture verify by oath his or their so being the real owner or owners, or proprietor or proprietors of such goods, and also that the goods are really and bona fide exported to foreign parts, and have not been re-landed in this kingdom, any law, custom, or usage to the contrary notwithstanding.