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entry, and attested by his signature in form and manner following.

Form of Declaration of Value.

I, A. B. do hereby declare, that I am [the importer, or authorized by the importer] of the goods contained in this entry, and that I enter the same [stating which, if part only] at the sum of Witness my hand, the

Valuation of certain East India Goods.

day of

on British Account* and Ship.

A. B.


And if any person make such declaration, not being the importer or proprietor of such goods, nor his agent duly authorized by him, such person shall forfeit 1007.-§ 19. The value of goods imported by the East India Company, shall be ascertained by the gross price at which the same shall have been sold by auction, at the public sales of the said Company. when a lot so sold shall consist of goods of various values, the purchaser shall not be allowed to select a part for the duty at the sale price upon the whole, but be required to enter the same at a declared value, subject to the regulations respecting valuation contained in page 80, provided such value be no less than the fair average price (with reference to the quality and condition of the portion of the lot of the goods selected) at which they were so sold ; and the value of all goods called" Piece Goods," being Piece Goods. articles manufactuced of silk, hair, or cotton, or any mixture thereof, imported by any person into the port of London from places within the limits of the East India Company's Charter, shall be ascertained in the same manner as that of all other goods entered at value (see page 79); and such goods shall be subject and liable to the same regulations, restrictions, and forfeitures, as other goods entered at value are liable to.—2 and 3 William IV. c. 84, § 7 and 8.

If the goods are on foreign account, that is to say, the property of a foreigner, it must be so stated on the warrant, by substituting the word "Foreign," for British, and the warrant, before being passed (if in the Port of London), must be signed by an Officer in the Long Room, called the Scavage Collector. Scavage (Seevage or Shewage), is an ancient toll or custom, exacted by Mayors, Sheriffs, &c., from merchant strangers, for wares shewed or offered to sale, within their precincts; but by the 19 Hen. VII. c. 8. was prohibited to be levied, except by the Mayor and Commonalty of London; and to be exempted from this duty is one principal cause of the frequent applications to Parliament for Acts of Denization. The penalty is 501. for entering as British, goods which are bonâ fide the property of an alien.-See pages 21 and 71, as to countries exempt from the payment of this duty under treaties of reciprocity.

† 6 Geo. IV. c. 107, § 21.

Min. Com. Cus. 18 March, 1826.


Goods undervalued.

If upon examination it shall appear to the Officers of the Customs that the goods are undervalued, they may detain the same; and (within five days from the landing thereof, if in London, Leith, or Dublin, or within seven days if any other port in the United Kingdom, or if in the Isle of Man) take such goods for the use of the Crown; and if a different rate of duty shall be charged upon any goods, according as the value of the same shall be described in the entry to be above or below any particular price or sum*, and such goods shall be entered so as to be liable to the lower rate of duty, and it shall appear to the officers that such goods, by reason of their real value, are liable to the higher rate of duty, they may, in like manner, take such goods for the use of the Crown; and the Commissioners of the Customs shall thereupon cause the amount of such valuation, together with an addition of ten pounds per centum thereon, and also the duties paid upon such entry, to be paid to the importer or proprietor of such goods, in full satisfaction for the same +.-6 Geo. IV. c. 107, § 20.

Entry by Bill of

If the importer of any goods, or his agent, after full conference with him, shall declare upon oath, that he cannot, for want of full information, make a perfect entry, the Officers of Customs may receive an entry by Bill of Sight for such goods, by the best description that can be given, in order that the same may be landed, and examined by the importer in presence of the officers; and within three days after landing, the importer shall make a perfect entry thereof, and shall either pay the duty, or warehouse the same, according to the purport of such perfect entry so made; in default thereof, the officers may take the goods to the King's warehouse, and if the importer shall not, within one month after landing, make perfect entry of such goods, and pay the duties thereon, or on such part as can be entered for home consumption, together with all charges, such goods shall be sold for payment of duties and charges thereon, (or for exportation, if prohibited for home use, or shall not be worth the duties and charges,) and the overplus, if any, shall paid to the proprietor.

* As an illustration, see Turpentine, in the Table of Duties.

+ If the produce of the sale of the goods so detained shall exceed the sums to be paid as above stated, as well as all charges incurred by the Crown, one moiety of the overplus shall be given to the officer or officers who had detained and taken the goods.-6 Geo. IV. c. 107, § 20.

In all cases where Bills of Sight are granted, a deposit of 201. is to be required, and the document not to be allowed to pass in the Long Room until the deposit shall have been made.-Min. Com. Cus. 30 May, 1829.



Goods landed by Bill of Sight fraudulently concealed, forfeited.

Where any package or parcel shall have been landed by bill of sight, and any goods or other things shall be found in such package or parcel, concealed in any way, or packed with intent to deceive the officers of the Customs, as well all such goods and other things as the package or parcel in which they are found, and all other things contained in such package or parcel, shall be forfeited.—2 and 3 William IV. c. 84, § 12. Goods landed and entered by Bill of Sight, may be delivered after due examination, either in whole or in part, provided a deposit shall have been made sufficient to cover the amount of duties due thereon; but no deposit is to be returned at the time of passing the perfect entry, until the entry shall have been examined by the landing officer, and his certificate obtained upon the sight, of there being no objection to its return.-Min. Com. Cus. 21 Oct. 1826.

Delivery on Deposit.

Perfect Entry to be made.

Such goods, although landed by Bill of Sight, shall not be deemed to be delivered out of the Ship within Geo. IV. c. 107, except the meaning of the in virtue of such perfect entry, when the same shall have been made; and if such perfect entry be not made in manner required by the said Act*, such goods shall be deemed to be goods landed without due entry thereof, and shall be forfeited.-7 Geo. IV. c. 48. § 5. Goods landed under dock orders, or brought to the King's warehouse for security of duties, are to be examined on the production of a bill of lading or other authority, and delivered on payment of the proper duties, after examination, without taking out a bill of sight for the same.-Min. Com. Cus. 23d April,

In what cases

Bill of Sight



Goods (except goods paying duty at value, and except Cocoa, Coffee, Currants, Figs, Lemons, Oranges, Pepper, Damaged Goods. Raisins, Tobacco, and Wine), receiving damage during the voyage, after they were shipped abroad in the Ship importing the same, and before they were landed in the United Kingdom, an abatement of the duties will be allowed in proportion to the damage, on proof being made by declaration, to the satisfaction of the Commissioners of the Customs, by the importing merchant+, that they were" shipped sound and in good condition, to the best of his knowledge and belief," and by the Captain of the importing Shipt, that the goods are "damaged and lessened + See Declaration in page 91. * See page 79. See form of Declaration in page 90.


in their true value, by means of some unavoidable accident which happened to the same during the voyage, and after they were shipped and laden in foreign parts on board the said ship, himself being the Master thereof, and importing the same, and before such goods were unshipped or discharged from the vessel," and provided claim to such abatement be made at the time of landing and first examination of such goods*.-6 Geo. IV. c. 107, § 28.—7 Geo. IV. c. 48, § 37.—2 and 3 William IV. c. 84, § 41.

Damage how to be


In cases where the duty is paid upon the first entry of the goods, the abatement of the duty shall be made by returning the proper proportion of it by certificate in the usual manner; and where the goods are first entered to be warehoused without payment of duty, the abatement shall be made by a deduction from the amount on the entry or entries by which the duty is paid.— Min. Com. Cus. 25 May, 1821.

Returned Goods.

Goods legally exported from the United Kingdom may be returned in any Ship, from any place, and entered by Bill of Store, to be obtained by the exporter delivering to the searcher at the port Bill of Store. of exportation an exact account, signed by him,

of the particulars of the goods, referring to the entry and clearance outwards, and to the re-importation of the same, with the marks and numbers of the packages both inwards and outwards; and if the person in whose name the goods were exported be not the proprietor, he must declare on the Bill of Store, the name of his employer, and the real Proprietor must also make declaration thereon, to the identity of the goods,

* No claim for abatement of duties on account of damage (except as to goods deposited in the East India Company's warehouses, which are specially provided for by minute of the 2d Oct. 1821), is to be admitted, unless the same be made by the importer or his agent, in writing, to the Board, or to the Collector and Comptroller, if the goods are at an outport, with the usual proof attached, within four days from the time of the first examination of the goods, and while the goods remain in the custody of the proper officers.-Min. Com. Cus. 3 Jan. 1829. Under the Act 1 and 2 William IV. c. 52, the West India Dock Company in London are empowered to pass warehousing entries for goods which are not entered by the importers within a certain period; but as the importer is also obliged to make a perfect entry thereof, the Commissioners of Customs have directed that, in cases of damage, four days be allowed from the time the perfect entry is made by the merchant.-Min. Com. Cus. 22 Feb. 1832.

No entry by Bill of Store can be received, unless the goods for which such entry is required shall be re-imported into the United Kingdom, within six years from the date of their exportation therefrom, but such goods shall be deemed to be foreign goods, whether originally such or not, and shall also be deemed to be imported for the first time into the United Kingdom.-10 Geo. IV. c. 43, § 4.

See form of declaration in page 92.


Goods which may

not be re-imported by Bill of Store.

and that he was at the time of exportation, and re-importation, the proprietor thereof, and that the same had not, during such time, been sold, or disposed of, to any other person; such declarations to be made at the ports of exportation and importation respectively; and if foreign goods, which had before been legally imported into the United Kingdom, they may be admitted on payment of the same duties as would, at the time of such re-importation, be payable on the like goods, under the same circumstances of importation as those under which such goods had been originally imported; or may be warehoused as the like goods may be warehoused; but the following goods, whether originally so or not, are to be deemed foreign goods, and as imported for the first time into the United Kingdom, and divested of the privilege of being re-imported for home use, upon the ground that the same had been legally exported from thence, viz. Corn, Grain, Meal, Flour, and Malt, Hops, Tobacco, and Tea, and goods for which any bounty or drawback of Excise had been received on exportation, unless by special permission from the Commissioners of the Customs*, and on repayment of such bounty or drawback; and all goods for which Bill of Store cannot be issued in manner hereinbefore directed, except small remnants of British goods, by special permission of the said Commissioners, and upon proof that they are British, and had not been sold+.—6 Geo. IV. c. 107, § 31 and 32. Surplus Stores of Ships+ arriving from abroad are subject to the same duties, prohibitions, &c., as goods reSurplus Stores. gularly imported, but if not excessive, or unsuitable to the purposes of the voyage, they may be permitted to be entered for the private use of the Master, Purser, or Owner of

The officers of Customs, on application being made to them for the entry, by Bill of Store, of British returned goods, on which a drawback of Excise has been received on exportation, not being goods prohibited to be reimported for home use, are to grant a certificate in the form following, for the purpose of enabling the parties to obtain a certificate from the Excise of the repayment of the drawback to that revenue; and upon production of such certificate from the Excise, they are to permit the entry of the goods by Bill of Store, on a compliance with the requisites of the law.-Min. Com. Cus. 29 Dec. 1829. FORM OF CERTIFICATE.

M. & C.
1 à 15.

} Cases

six hundred and six dozen.

This is to certify that the Collector and Comptroller at the port of under the authority of the Honourable Board of Customs, on the gave permission to

to import for home consumption the above quantity of Green Glass Bottles, formerly shipped from hence by the above in the ship Master, for and now returned in the ship , on the production of a certificate from the Excise, that the drawback has been duly returned to that revenue.

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Master, from

+ See further, in page 95.

Landing Waiter,

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