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the Ship, or of any Passenger to whom they may belong, or be warehoused for the future use of the Ship, although the same could not be legally imported as merchandize.—6 Geo. IV. c. 107, § 33*.

Certificate of Growth of Sugar, Coffee, Cocoa


No goods shall be entered as being of or from any British Possession in America, (if any benefit attach to such distinction,) unless the Master of the Importing Goods entered as Vessel deliver to the Collector or Comptroller from Plantations +. a Certificate under the hand of the proper Officer of the place where such goods were taken on board, of the due clearance of the Ship from thence, containing an account of such goods. Before any Sugar, Coffee, Cocoa Nuts, Spirits, or Mahogany, shall be entered as being of the Produce of some British Possession in America, or the Island of Mauritius, the Nuts, Spirits, and MaMaster of the Ship importing the same must deliver to the Collector or Comptroller of the Customs a Certificate, under the hand of the proper Officer of the place where the goods were shipped, testifying that the goods are the produce of some British Possession in America, or the Island of Mauritius, stating the place of production, the quantity and quality of the goods, the number and denomination of the packages, the name of the Ship, and the Master thereof; and such Master shall make a declarations before the Collector or Comptroller, that such Certificate was received by him at the place where the goods were taken on board, and that the goods so imported are the same as mentioned therein.—6 Geo. IV. c. 107, § 35.

On the entry of surplus stores which require documentary proof of produce, the master of the vessel is, in future, to be required to make a declaration on the warrant that the articles so entered are the produce of the British possessions where the same were shipped.-Min. Com. Cus. 31st May, 1832.

+ Articles, the produce of British possessions in America or the West Indies, brought for private use or as presents, and which may not be inserted in the certificate of clearance, may be admitted to entry at the low duty, upon payment of the following fines, namely,-If the foreign duty be

£. s. d.

£. s. d.

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But if the high duty on any package shall amount to 101. and upwards, the article is not to be admitted to entry at the low duty without the Boards' special directions. Min. Com. Cus. 24th August and 3rd November, 1829. The fines to be carried to the King's share of fines and forfeitures.

No Certificate is now required for Mahogany from Jamaica, according to the Act 9 Geo. IV. c. 76.

See Form of Declaration in page 92.


And of Sugar from limits of East India Company's

Charter, and of Wine from
Cape of Good Hope, and
of Blubber, &c., of British
Colonial taking.

A similar Certificate is required, (and the declaration of the Master as before recited,) before any Sugar can be entered as the produce of any British Possession within the limits of the East India Company's Charter; or any Wine, as the produce of the Cape of Good Hope; or any Blubber, Train Oil, Spermaceti Oil, Head Matter, or Whale Fins, as being the produce of fish or creatures living in the sea, taken and caught wholly by His Majesty's subjects, usually residing in some part of His Majesty's dominions, and imported from some British Possession; (in addition to the master's declaration, for Blubber, Train Oil, &c., that of the importer will also be required*, that, to the best of his knowledge and belief, the same were the produce of fish or creatures living in the sea, taken wholly by British subjects usually residing in some part of His Majesty's dominions;) or any Flax, or any Wood fit for shipbuilding, or any Bark or solid vegetable extract for the sole purpose of tanning Leather, as being the Growth or Produce of New South Wales, or its dependencies, or of Norfolk Island, or Van Diemen's Land, or of New Zealand; or any rough or undressed Hemp, or any other vegetable substance of the nature and quality of undressed Hemp, and applicable to the same purposes, as being the Produce of New Zealand.-6 Geo. IV. c. 107, § 36 and 43; and c. 111, § 10; and 7 Geo. IV. c. 48.

And of Flax, Wood, Bark,

Hemp, &c., from New South

Wales, Norfolk Island, Van
Diemen's Land, or New

All Wearing Apparel and Baggage accompanying the proprietor, of whatever description, (except East India articles,) is

Baggage of to be delivered duty free; provided it appears, Passengers. that the articles have been really worn, and were not made up for the purpose of being introduced into this country. Where the articles are not of this description, and liable to duty, or where the same are prohibited, the proprietors may leave them in the King's Warehouse for a period not exMay remain in ceeding Six Months, in order to give them an King's Warehouse opportunity of taking them back without payment of duty; but these regulations are to be confined to cases where there is no improper proceeding, or

for Six Months.

* See Form of Declaration in p. 92.

+ Before any such goods shall be entered as being the produce of New Zealand, the master of the importing ship shall make declaration before the Collector and Comptroller of the Customs at the port of importation, that such goods were taken on board such ship at New Zealand.


attempt to unship or land articles without the knowledge of the Officers.-Min. Com. Cus. 6 August, 1822*.

poses, &c.

No duty is to be charged on Pictures or Images (used for devotional purposes), in the baggage of Foreign Princes, Noblemen, or Persons of Distinction.-Treas. Articles for Order, 12 May, 1814. But the Board of Cus- devotional purtoms having had under consideration the practice which appears to have prevailed on application from Passengers arriving from the Continent, for the delivery, free of duty, of certain articles, such as Silk Vestments for religious purposes, Foreign Religious Books, Professional Instruments, and other articles, upon the grounds of the same being intended for purposes of Religion, for private or professional use, or having been previously in constant use by the parties, and considering it expedient to adopt some general regulation, have resolved, that they will not in future comply with applications of this nature, unless in regard to any trifling article, which may be clearly shown, to the Board's satisfaction, to be necessary to enable the party to follow any particular pro- Articles for Profession, such as a Flute, or Violin, or Musical fessional purposes. or Surgical Instruments; and that the article is bona fide the property, and has been in the constant use, of the party in the ordinary exercise of his profession. Min. Com. Cus. July, 1828. Foreign Watches and Fowling Pieces, whether new or otherwise, must be regularly entered, and charged Foreign Watches with duty, although the same form part of the and Fowling Pieces. Passengers' Baggage.-Min. Com. Cus. 3 Dec. 1816. But one pair of Pistols, (if old and used,) brought by Passengers in their baggage, will be delivered duty free.-Min. Com. Cus. 23 September, 1829.


British-built Carriages, actually in use by Passengers as their Travelling Carriages, may pass inwards and British built outwards, free of duty, and without entry.- Carriages in use. Treas. Order, 26 Sep. 1817.

* See Newspapers, China, and Pictures, in the Table of Duties on "Foreign Goods Imported."

+ The admission-duty, free, of sacred vestments, is to be strictly confined to cases where they are bonâ fide the property of a clerical functionary, without regard to his religious persuasion, and imported by himself, for his own use in the performance of religious duties; and the officers are to require a personal certificate to that effect, in all cases where such remission of duty may be applied for;-but with regard to sacramental plate, &c., the Lords of His Majesty's Treasury do not think it advisable to establish any general rule, and would not feel inclined to remit the duties on such articles, except in cases of a special nature.-Treasury Order 3d, and Min. Com. Cus., 9th June, 1831.

This exemption from duty applies only to such British-built carriages as


Glass in the Medicine or Dressing Cases of Travellers arGlass in Dressing riving from abroad, being of British manuor Medicine Cases. facture and in actual use, may be passed over by the Officers, on their being satisfied upon Oath or otherwise, according to the rank of the parties, that no Drawback has been paid thereon.-Treas. Order, 5 Dec. 1821. Spirits, remains of Passengers' Stores, unexpended on the Spirits and Eau voyage, may be admitted to entry, provided de Cologne. the same be brought openly, and produced to the examining Officers on board.-Min. Com. Cus. 25 May, 1817. But the duties are not to be charged on any quantity less than a Pint of ordinary drinkable Spirits of whatever strength; or half a Pint of Eau de Cologne, or other Cordial Water, or any medicated or perfumed Spirits or Liquors, when imported in the Baggage of Passengers for private use.—Treas. Order, 20 Oct. 1820.

The Board of Customs having had under consideration the present practice of passing entries for articles found in passengers' baggage brought to the King's Warehouse, and being of opinion that passengers are too frequently exposed to unnecessary delay and expense in the mode at present pursued, have directed the following regulations to be established, viz.—

1st. That Bills of Sight shall not be required for the examination of passengers' baggage brought to the King's Warehouse, whether accompanied by the proprietor or not.

2d. That passengers' baggage, unaccompanied by the proprietor, be landed under Baggage Sufferances, in conformity with the Board's Minutes of the 17th May, 1816, 5th January, and 19th April, 1817, 17th March, 1818, and 12th August, 1825, for which Sufferances no charge is to be made.

3d. That passengers' baggage, accompanied by the proprietor, be brought to the Warehouse without Sufferances, in charge of the proper officer, as at present.

4th. That books, plate, or other articles contained in passengers' baggage, on which drawback might have been received on exportation, be delivered, upon the oath of the passenger that no drawback was received thereon.

5th. That when a package containing passengers' baggage has no article liable to duty, the same shall be immediately delivered, without any charge for warehouse rent, provided

have been taken by the parties from this country, and brought back by them, and not to such as are purchased abroad, although they may be of British manufacture.


the package has not been more than a week in the King's Warehouse.

6th. That the proprietor be allowed to abandon any article he may consider not worth the duty.

7th. That in all cases in which there is found in the baggage of any passenger any article liable to duty, brought for private use, and not as merchandize for sale, no charge be made for passing the entry where the duty amounts to less than 20s.nor more than 1s. in any case where the duty does not amount to more than 5%.

8th. That whenever it shall appear that any licensed agent employed by passengers to clear their baggage has charged the parties for Customs' duties and entry, or for any other disbursement, more than he has actually paid, the Board will take measures for withdrawing his license, and for putting his bond in suit.-Min. Com. Cus. 3 Feb. 1831 *.

any Vessel or

Passengers denying having foreign goods in their vossessiont.

If any Passenger, or other person on board Boat, shall, on being questioned by an Officer of the Customs whether he has any foreign goods upon his person or in his possession, deny the same, and such goods shall, after such denial, be discovered upon his person or in his possession, such goods shall be forfeited, and sucn person shall forfeit treble the value of such goods.—6 Geo. IV. c. 108, § 37t.

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See further information under head of "China," "Newspapers," and "Prints," in the Tables of Duties on Foreign Goods Imported," as to the privilege granted to Passengers to import these articles free of duty.

Diamonds and Bullion, fresh Fish, British taken, and im

It is distinctly understood that the above regulations apply solely to the baggage of passengers, and not to any goods brought as merchandize for sale; such goods must be regularly manifested, reported, and entered, and the regulation of the law in all cases strictly complied with. If the examination of passengers' baggage should take place at so late an hour, as to preclude the entry being passed the same day, and the passengers would be inconvenienced by waiting, the examining officer, with the consent, of the surveyor, may give the licensed agent credit till the following day, or take a deposit, provided the duty does not exceed ten pounds.-Min. Com. Cus., 19th April, 1828.

† Avis aux Voyageurs.-Si un passager ou autre personne, à bord d'un Navire ou Bateau, est questionné par un Employé des Douanes de sa Majesté pour savoir s'il a sur sa personne, ou en sa possession, quelque marchandise étrangère, et que le passager ou autre personne nie en avoir, et, si après l'avoir nié, ou en trouve en la possession, ou sur la personne des dits, telle marchandise sera confisquée, et telle personne sera condamnée à payer trois fois la valeur de la marchandise.


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