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Drawback, Bounty,
Duty, or Free Goods.

The Warrant for the entry outwards of any goods to be exported from the United Kingdom or the Entries outwards. Isle of Man, to parts beyond the seas, must be fairly written in words at length, stating the name of the Ship, Master, and place to which the goods are to be exported, and the name of the person entering the goods; and if any drawback or bounty be allowable on the exportation thereof, or exemption from duty claimed, or if only exportable under some particular rule, regulation, restriction, or condition, or for some particular purpose or destination, such goods must be entered and cleared for shipment by such denominations and descriptions as are mentioned or referred to in the granting or levying such drawback, bounty, duty, or exemption, or in the directing of such conditions or destination; and if any goods in such entry are charged to pay duty at value, such value must be stated in the entry, and affirmed by the declaration of the exporter, or his known agent, in manner following:

Form of Declaration of Value.

I A. B. do hereby declare, that I am the exporter of the goods mentioned in this entry, [or, that I am duly authorized by him,] and I

do enter the same at the value of

Witness my hand the

day of

on British account [or on Alien account, as the case may bet,]

A. B.

And if any person shall make such declaration, not being the exporter of the goods, nor his agent duly authorized by him, such person shall forfeit 1007.-6 Geo. IV. c. 107, § 60.


If upon examination it shall appear to the Officers of the Customs, that such goods are undervalued, Goods under- the same may be detained, and (within two days) taken and disposed of for the benefit of the Crown, in like manner as is hereinbefore provided in respect of goods imported, except that no sum in addition to the amount of the valuation, and the duties paid, shall be paid to the exporter or proprietor of the goods.-6 Geo. IV. c. 107, § 61. The person intending to enter outwards any foreign goods for drawback, shall deliver to the Collector or Foreign Goods for Drawback. Comptroller of the Port where the goods were *Three duplicates are also required, in which all sums and numbers may be expressed in figures; and when the warrant is completed, a cocket will be granted for the goods, and delivered to the person who shall have made the entry; and such person will be held responsible for the proper use of the same. † See Note in page 80, which applies to goods exported as well as imported. + See page 81.

imported, two or more bills of the particulars of the importation of the goods, and of the entry outwards intended to be made; and the officers aforesaid, finding such bills to agree with the entry inwards, shall issue a

certificate of such entry with the particulars Certificate. necessary for the computation of the draw

back allowable on such goods, and setting forth in such certificate the destination of the goods, and the name of the person in whose name the goods are entered for exportation, and also the Ship in which they are to be exported, if they are to be exported from the port where the Certificate is issued, but if from another port, then only the name of such other port and such Certificate, with two or more duplicates, in which all sums and numbers may be expressed in figures, being delivered to the Collector or Comptroller of the Port from which the goods are intended to be exported, shall be the entry outwards of such goods; and thereupon a Cocket shall issue, in manner hereinbefore directed.-6 Geo. IV. c. 107, § 62. Before Cocket be granted for the exportation of any goods from the warehouse to parts beyond the seas, the person in whose name the goods are entered must give security by bond in double the value of the goods, with one sufficient surety, that such goods shall be duly shipped and exported, and shall be landed at the place for which they be entered outwards, or otherwise accounted for to the satisfaction of the Commissioners of his Majesty's Customs †.

Bond to be given for due exportation of goods from the warehouse.

Goods exported from the Warehouse.

Warehoused goods exported, are to be described in the Bonds and Bond Notes, agreeably to the description of the same in the Warehousing Entry and Table of "Duties Inwards."-Min. Com. Cus. 10 May, 1827.

Samples of goods intended to be exported, not exceeding the weight of eight ounces, may be sent to foreign parts by Steam Vessels, provided the duties shall have been previously paid thereon, and the packages containing such samples brought

Samples of Goods exported in Steam Vessels.

* So much of the Act 6 Geo. IV., c. 107 (this clause), as requires the Collector and Comptroller to issue certificates of the entry of Goods inwards for the computa tion of the drawback allowable on such Goods, or for the due delivery thereof from the warehouse, shall be and the same is hereby repealed, except so far as respects Goods entered to be shipped for exportation for draw back, at any other port than that of importation.-2 and 3 Wm. IV., c. 84. § 6.

+ Goods from the Bonded Warehouses may not be exported in Ships of less burthen than 70 tons (except licensed goods to the Isle of Man).-See Isle of


to the Searcher's Office, or Custom-house Quay, for examination previous to shipment, by a licensed lighterman, with a lighter note stamped and signed by a Searcher, and marked Samples.-Min. Com. Cus. 21 Aug. 1824.

Shipment of

Goods shall not be shipped, or water-borne to be shipped, before the Ship is entered outwards, and the Goods and Stores. entry of the goods made and Cocket granted, nor before such goods shall have been duly cleared for shipment with the Searchers; nor shall Stores be shipped for the use of any Ship bound to parts beyond the seas, nor shall any goods be deemed Stores, unless borne upon the Victual Bill duly granted for such ship.-6 Geo. IV. c. 107, $55.

Cockets for British manufactured Goods, whether liable to

Cockets for

British Goods.

export duty or not, may, on exportation, be endorsed with the number of packages and the general description of the contents only, without specifying either quantity, quality, or value*.-Min. Com. Cus. 15 April, 1832.

The Master and Certain quantities of

British manufactured goods may be admitted

Crew of any Foreign Ship departing in ballastt, may take with them for their private use British manufactured goods free free of duty for private of Duty, viz., to the value of 201. for the use of Master and Crew. Master, 107. for the Mate, and 57. for each of the Crew, provided the goods are duly cleared for shipment and Cocket granted.-6 Geo. IV. c. 107, § 78.


Either a Cocket or a Sufferance may be taken out for BagEntry and ship. gage and effects of Passengers, at the option ment of Passengers' of the parties, and the agent of the Passenger Baggage andEffects. will be permitted (in the absence of the proprietor) in the case of Sufferance, to make the declaration, viz., That the Packages indorsed contain only the Baggage and Effects of the Passenger," for their own private use, and not for sale as Merchandize.-Min. Com. Cus. 16 Nov. 1826. And it will only be necessary to insert in the ship's content, the total number of packages of baggage on board, and to specify by what number of sufferances the same were allowed to be shipped.-Min. Com. Cus. 23 May, 1832.-See permission to ship Warehoused Goods as Stores, in page 240.

*This is not intended to apply to British Goods exported for bounty or drawback to Guernsey, Jersey, Alderney, Sark, or Man; or any of the British possessions abroad.-Min. Com. Cus., 2 Nov. 1831.

Ships with personal Baggage of Passengers only, are deemed in ballast.

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Form of Proprietor's Declaration.

I, B. C. do declare that I am going the voyage as passenger on board the ship


is master, for and that the packages indorsed on the back hereof contain my baggage and effects, not being goods, wares, or merchandize, nor the property of any other person whatever.

B. C.

The production of the Sufferance in making up the Ship's file of Cockets, and the insertion of the particulars in the Ship's content, are dispensed with, and the Sufferance is to accompany the Baggage on board, as an authority for its being received, and shipped on due clearance by the Searchers, after the first clearance, without subjecting the Vessel to a second clearance; on the parties delivering a duplicate of the Sufferance to the Shipping Officer, which is to be placed with the rest of the Ship's documents in the Searcher's Office.-Order of Com. Cus. 30 Dec. 1826.

Directions for Clearance of goods, to pre

vent delay in clearance

of Vessel Outwards.

Searchers at Out-door Stations are not to receive any Cocket, or Bill, unless in every respect correct, but to return the same to the party to be corrected, and when any Cocket is stopped, or goods seized, notice in writing is to be given to the Searcher for to note the same in a Book to be kept in the Office for that purpose, and to which the public are to have access, in order that Brokers and others may have the earliest intelligence of any detention or impediment to the clearing of the Ship.

Office Duty, who is

Cattle, Stores, and

Passengers' Baggage

Cattle, Provender, Stores, and Passengers' Baggage may be shipped at Gravesend, under the following Regulations, viz., "That the Cattle, Provender, or Stores, intended to be shipped, be cleared with the Searchers in London, and that it be noted in the Cocket and Victualling Bill, that they are to be taken on board at Gravesend.

may be shipped at Gravesend.

"That the duplicate of the Shipping and Victualling_Bill for the same be forwarded to the Inspector of the River or Tide Surveyors at Gravesend, who are either of them to authorize the Shipment thereof by granting to the parties a Stamped Shipping Note in conformity with the practice in London, taking care that such goods correspond with those mentioned in the said documents.

"That they certify the Shipment of such goods upon the Cocket and Shipping Bills, and return the latter to the Surveyor of the Searchers in London, noting upon the same the particular packages that have been examined.

"That previous to the Shipment of any Packages that may require examination, the same be brought for the inspection of the proper Officers to the Custom House Wharf at Gravesend, or to the Princess Royal' Vessel off that place.


And that the above regulations be duly enforced when any of the articles before enumerated are intended to be exported as Merchandize, and not to be considered to apply to live Cattle and Provender, and other Sea Stock shipped at Gravesend, for the use of the Crews of the Vessels on board which they are shipped, but that such goods, and also Passengers' Baggage, may be shipped at Gravesend, provided the same be shipped under the care and supervision of the Tide Surveyors there."-Min. Com. Cus. 15 July, 1826.

Before any Cocket shall be granted for the Exportation from the Warehouse to parts beyond the seas of Foreign Salted Beef or Pork Exported any Salted Beef or Salted Pork, the Exfrom the Warehouse. porter shall give security by Bond in treble the value of the goods, with two sufficient sureties, of whom the Master of the Exporting Ship shall be one; that the same shall be duly Shipped and Exported, and that no part thereof shall be consumed on board such Ship; and such Master shall make a declaration, that such Beef and Pork is to be laden on board such Ship as Merchandize to be carried to and landed at parts beyond the seas*, and not as And a Certificate of such landing shall be produced within a reasonable time, to be named in the Bond.

The Master to have on Board at the time of Clearance a reasonable supply of Beef and Pork.

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