Sugar, continued: Sugar Candy, White or Brown, refined lb. free the tun of 252 gallons Wood, all sorts. Wares and Merchandise imported or brought free free free 15 0 0 (1) All articles enumerated in the Tariff of the United Kingdom and not enumerated in that of the Isle of Man, and which under the Tariff of the Island would be subject to the duty of 15 per cent., are to be admitted free of duty so long as the order permitting such free importation shall continue unrescinded.-T. O. 27th Aug., and G. O. No, 74, 1853. RECIPROCITY. A LIST OF COUNTRIES ENJOYING PRIVILEGES, UNDER TREATIES OF COMMERCE WITH GREAT BRITAIN.(') Bolivia (Republic of) Brazil (Empire of) Mecklenburg Strelitz (ditto) Netherlands (Kingdom of the) New Grenada (Republic of) Oldenburg (Grand Duchy) Ottoman Empire (1) The Queen may restrict the privileges of Foreign Ships in certain cases.-In case it shall be made to appear to Her Majesty that British vessels are subject in any foreign country to any prohibitions or restrictions, Her Majesty may, by an Order in Council impose such prohibitions or restrictions upon the ships of such country as she may think fit. Additional duties may be imposed.-When any preference is shown to national vessels over British vessels, or to articles imported or exported in national vessels, Her Majesty may impose additional duties on goods, or a countervailing tonnage duty, upon such ships. 16 and 17 Vict. cap. 107, s. 324-5. The vessels of all such foreign powers as have treaties of reciprocity with this country, and the cargoes imported or exported, shall be admitted on pay. ment of the same rates of local duties as those charged on British vessels and their cargoes.-O. C., 25th Feb., and 12th June, 1841. EXPORTATION. (16 & 17 Vict., cap. 107, and 18 & 19 Vict., cap. 96.) AS TO THE EXPORTATION AND ENTRY OF GOODS, AND THE CLEARANCE OF SHIPS TO PARTS BEYOND THE SEAS. Entry of warehoused goods outwards in ships of not less than 50 tons, except to Guernsey or Jersey.-Warehoused goods shall not be entered for exportation from the United Kingdom in ships of less burden than fifty tons, except to Guernsey or Jersey, in ships of not less than forty tons regularly trading to those islands.-16 and 17 Vict. cap. 107, s. 117. Master to deliver certificate of last clearance inwards, and to make entry outwards.-Before any goods shall be taken for exportation, the master or his agent shall deliver to the Collector or Comptroller, a certificate of the due clearance inwards or coastwise of his ship of her last voyage; and shall deliver therewith an entry outwards, signed by himself in the following form (') or to the same effect. And if such ship shall have commenced her lading at some other port the master shall deliver to the searcher the clearance of such goods from thence; and if any goods be taken on board any ship at any port before she shall have there been entered outwards (unless a stiffening order be issued by the proper officer to lade heavy goods when necessary, for exportation on board such ship), the master shall forfeit the sum of 1007.-S. 118. Goods to be shipped on proper days and places-Entry, and clearance required Searcher may open packages and examine goods.-No goods shall be shipped, put off or water-borne to be shipped for exportation, except on days not being Sundays or holidays, nor from any place duly appointed for such purpose, nor without the presence or authority of the proper officer of Customs, nor before due entry outwards of such ship, and due entry of such goods, nor before such goods shall have been duly cleared for shipment, on pain of forfeiture; and it shall be lawful for the searcher to open all packages, and fully (1) For Form of Entry Outwards, see p. 52. to examine all goods shipped or brought for shipment, and the opening for that purpose of packages containing goods upon which any drawback is claimed, and the weighing, re-packing, landing, (when water-borne) and the shipping thereof shall be done at the expense of the exporter.-18 & 19 Vict., cap. 96, s. 9. AS TO ENTRY AND CLEARANCE OF GOODS FOR EXPORTATION. On entry outwards, bond for due shipping and landing to be given. Before any warehoused goods, British-wrought plate, goods subject to duties or entitled to any drawback of Customs on exportation, or exportable only under particular rules, regulations, or restrictions, shall be permitted to be exported, the exporter or his agent shall deliver a bond note or account of such goods, and give security in double the amount of duty with one sufficient surety that such goods shall be duly shipped and landed at the place for which they are entered outwards, or otherwise accounted for to the satisfaction of the Commissioners and such bond note, when certified, shall be the export entry for such goods.-16 & 17 Vict., cap. 107, s. 120. Exporter to deliver shipping bill.-Before any such goods shall be shipped or water-borne to be shipped the exporter shall deliver to the searcher or other proper officer a shipping bill in the form following (') or containing the particulars indicated therein.-S. 121. Inland revenue drawback.-Notice to officer.-Order to searcher. Shipment to be certified.-No drawback of Excise shall be allowed upon any goods cleared for exportation, unless the person intending to claim such drawback shall have given due notice to the officer of Excise and produced to the searcher, at the time of clearing a proper document from the officer of Excise; and if they be found to correspond therewith and be duly exported, the searcher shall certify the shipment upon that document, and transmit it to the officer of Excise. -S. 122. Goods of less value than the amount claimed not entitled to drawback.-Penalty for entry of such.-No drawback shall be allowed upon exportation of goods entered for drawback or as stores which shall be of less value than the amount of the drawback claimed; and all such goods so entered shall be forfeited, and the person who caused such goods to be entered shall forfeit 2007. or treble the amount of drawback claimed, at the election of the Commissioners.-S. 123. (1) For forms of Shipping Bill, see pp. 53, 54. No drawback allowed on tobacco not properly manufactured and penalty for fraudulently attempting to obtain drawback. -No drawback shall be allowed on tobacco not wholly manufactured from tobacco on which the duty shall have been paid, nor on tobacco mixed with dirt, rubbish, or other substance; and every person who shall enter or ship or cause to be entered or shipped, any tobacco contrary hereto, shall, over and above all other penalties which he may thereby incur, forfeit treble the amount of the drawback sought to be obtained, or 2007. at the election of the Commissioners, and all such tobacco shall be forfeited.-S. 124. Shipping bill and duplicates for free goods to be delivered to the searcher-Before goods in respect of which no bond is required, shall be shipped, or water-borne to be shipped for exportation, the exporter or his agent shall deliver to the searcher a shipping bill thereof with such duplicates as may be required by him in the following form (1) or to that effect. And such shipping bill shall be the entry for the goods specified, provided that at Liverpool, and with the sanction of the Commissioners at any other port where the docks, quays and wharfs, are in like manner wholly or principally under the management of the same corporate body; the parties acting in the loading and clearance of the exporting ship shall also prepare a full and accurate list, or manifest of all such goods from the bills of lading and freight list thereof; and within 14 days after such ship shall have cleared outwards, shall sign and leave with the Collector a correct transcript of such manifest, distinguishing therein the names of the several shippers, and on failure, such owner, &c., shall forfeit 207.-S. 125., and 18 & 19 Vict., cap. 96, s. 44. Penalty on failure to deliver Shipping Bill.-Any exporter of goods who shall fail, either by himself or his agent, to deliver to the Searcher such shipping bill and duplicates, shall forfeit 207.-18 & 19 Vict., cap. 96, s. 10. Shipping Bill signed by the Searcher to be the clearance for the goods.-The shipping bills filled up, and signed by the exporter, agent, or consignee of the ship, and countersigned by the searcher, shall be the clearance for all goods enumerated therein; and if any such goods shall consist of tea, spirits, or tobacco, the exporter or agent shall furnish to the searcher an account, containing full particulars thereof, which when cer. (For form of Shipping Bill for British Manufactured Goods or for Foreign Goods free of duty, see p. 54. (2) Vessels clearing for the Baltic, are not now required to be furnished with Cockets, the repeal of the Sound Dues having dispensed with the necessity for such documents.-G. O. No. 6, 1858. |