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ENTRY OF GOODS, continued.
What Goods may

be landed without

ported in British Ships, Turbots and Lobsters fresh, however taken or imported, may be landed in the United Kingdom without Report, Entry, or Warrant.-6 Geo. IV. c. 107. If any duty of Customs shall have been overpaid, or if after any duty of Customs shall have been charged Return of duty and paid, it shall appear that the same had been charged under an erroneous construction of the law, it shall not be lawful to return any such overcharge unless the right to the same shall have been acknowledged or judicially established, and unless the same be duly claimed, and the certificate or other document presented for payment within three years from the date on which such duty had been paid. -6 Geo. IV. c. 107, § 123, and 9 Geo. IV. c. 76, § 6.


Declarations required to be made on the Entry of certain Articles.

Declaration for

1, C. D., do hereby declare that the English Books herein referred to, were taken by me from this Country on a former occasion, and that no drawEnglish Books reimported. back was received thereon, and that they were and still are my property. Declared before me,

this day of

Declaration for

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C. D.

I, E. F., do hereby declare that at the time I purchased the within-mentioned Clock, I was entirely ignorant Clocks imported. of the law requiring the maker's name to be on it t, and that the Clock in question is imported for my own private use, and not by way of merchandize. Declared before me, day of 18


I, G. H., do hereby declare that the

Declaration of Cap-
tain for damaged
Goods, under 6
Geo. IV. c. 107.

E. F.

above mentioned

is damaged and lessened in its true value by
means of some unavoidable accident which
happened to the same during the voyage, and
after such
was shipped, and laden in

foreign parts on board the above Ship, myself being the

If any declaration, required to be made by the officers of the customs, shall be false or untrue in any particular, the person making such false declaration shall forfeit 1007.-1 and 2 William IV., c. 4, § 3.

↑ See Clocks, in the Table of Duties on "Foreign Goods Imported."

DECLARATIONS, continued.

Master thereof, and importing the same, and before such was unshipped or discharged from the Vessel. Declared before me,


day of

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I, J. K., do hereby declare that the when shipped at

was sound and in good condition, to the best of my knowledge and

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G. H.

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L. M. and N. P., of London, Merchants, having viewed and examined the

tioned, imported by

within men

in the Ship

from -; and they being experienced in the nature and value of the said goods, do hereby certify and declare, that

Declaration of Merchants

called in to survey da maged Goods under 6

Geo. IV. c. 107.

they have received

damage by salt water or otherwise, and are lessened in their and that they are no ways interested in the

true value*.

Declared before me,

said goods.

this. day of


I, R. S., do hereby declare that the imported for the purpose of Samples only.

Declared before me

this day of

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L. M.

N. P.

above mentioned is

Sample declaration.

R. S.

I, R. E., do hereby declare, that the Fish above mentioned was taken and cured wholly by His Majesty's subjects.

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DECLARATIONS, continued.

I, J. S., do hereby declare, that I have no interest whatever Declaration of Con- in the goods above mentioned, except as Consignee thereof.

signee, not Pro


Declared before me,

this day of


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J. S.

I, W.D., do hereby declare, that this certificate was received Master's declaration to certifi- by me at where the goods were cate of produce for goods im- taken on board, and that the goods ported from B. P. in America, imported in my Vessel are the same as mentioned therein, (and if the marks, &c. have been inserted add,) and of which the marks and numbers are inserted.

New South Wales, the Island of Mauritius, and New Zealand, under 6 Geo. IV. c. 107, § 111;

and 7 Geo. IV. c. 48.

Declared before me, day of



W. D.

I, W. R., Importer of the goods above mentioned, do hereby declare that they are of British manufacture, and the same as are mentioned in the foregoing certificate, that I was the Proprietor thereof at the time of exportation and of the importation, and that the same have not been sold or disposed of to

Declaration for returned goods, under 6 Geo. IV. c. 107.

any other person.

Declared before me,
day of


I, J. F.,


in the vessel Master, lately arrived from

Importer's decla

ration for Blubber, Oil, &c. under

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Importer of the following goods, viz. of which in the port of do hereby declare, that such is (or are), to the best of my knowledge and belief, the produce of fish or creatures living in the sea, taken wholly by the crews of British ships, of which three-fourths, at least, were British subjects usually residing in some part of His Majesty's dominions. Declared before me,

6 Geo. IV. c. 107. -Min. Com. Cus.

3 Oct. 1829.

this day of


J. F.

I do hereby declare, that the several quantities of Wheat Master's declara proposed to be entered, and on the authority of the annexed declaration, are the same that are mentioned and referred to in such declara

tion for Wheat imported from the Cape of Good

Hope, under 9 Geo. tion and the within certificate, without any

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No day shall be kept by the Customs, except Christmas Day and Good Friday, in every year; and any days appointed by his Majesty's proclamation for the purpose of a general fast or thanksgiving; and also, so far as regards Scotland, any days appointed for such purposes, by authority of the General Assembly; and also the anniversaries of the birth-day of their Majesties, and of their successors; and such days shall be kept as public holidays, by the officers and servants of all the Dock Companies in the United Kingdom.—2 and 3 Wm. IV., c. 54, § 2.

Prohibitions and Restrictions.

The prohibitions and restrictions which are imposed by the laws in force, are all, as far as relate to particular goods imported into Great Britain and Ireland, fully stated in the following tables, under the head of each article; but as there are various prohibitions applicable to the entire produce of certain countries, reference must be made to the Act of Navigation in page 4, where all these general restraints and indulgences are brought together.

For the duty on goods not particularly described or charged with duty in alphabetical course, either specially by name, or under the general head to which they may belong,

Goods not specifically rated.

as Bark, Berries, Essence, Extract, Gum, Skins, Wood, Wool, &c. see the two last articles in the Table of Duties on Foreign Goods Imported. The whole of the duties, drawbacks, &c., in the following Tables, were levied and granted by the 6 Geo. IV. c. 111, except where it is expressly stated to the contrary; and when that is the case, the date which immediately follows the act quoted, is the date on which the duty commenced.

Duties, &c., by

what acts

of Mauritius

The Cape of Good Hope, and the territories and dependencies thereof, shall be deemed to be within the limits of the East India Company's Charter for Cape of Good Hope. the purposes of the Act 6 Geo. IV. c. 111, for granting duties of Customs. And the Island shall be deemed for the like purposes to be one of his Majesty's Sugar Colonies, and placed upon the same footing, in all respects, as his Majesty's islands in the West Indies. And the Island of Malta is to be deemed to be in Eu

Island of


Island of



All goods

Goods the pro

duce of places within the

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mits of the East India Com

pany's Charter, may be import


and Gibraltar. Goods the produce of New South Wales and Norfolk Island, and

the produce of places within the limits of the East India Company's Charter*, having been imported into Malta or Gibraltar in British ships, shall, upon subsequent importation into the United Kingdom direct from thence, be liable to the same duties as if imported direct from some place within the limits of the said Charter.-6 Geo. IV. c. 111, § 13.

Goods the produce of New South Wales and Norfolk Island, and wood goods, the produce of and imported from Van Diemen's Land, are admitted to entry on payment of the same duties as if imported from the British possessions in North America.-Treas. Order, 16 Dec. 1803, and 31 May, and 23 July, 1830.

Van Diemen's

Stranded Timber.

Stranded timber may be delivered over to the lords of the manors claiming it, upon the payment of such duties as it would be liable to on importation, and such allowance made for damage as is usual, if regularly imported.— Treas. Order, 26 June, 1829.


In all cases where goods have been seized or detained, and a forfeiture has been incurred,— -or where the officer has put a Fines and Sa- stop upon the Master's report, or where the master of a vessel, or any other person, is discovered by the officer as having rendered himself liable to a penalty under the Revenue Laws, and where proceedings are waived upon payment of a fine,-the officer is to be paid a third part thereof; but in all other cases the whole fine is to be carried to the Crown's share of fines and forfeitures. The Board, however, do not intend by this Minute to disturb the present practice of giving the officer the whole amount of any sum which may be awarded as satisfaction, on delivery of vessels or goods which may have been seized.—Min. Com. Cus., 1 Oct. 1829.

Seizures. In all cases of seizures under any Excise-law by officers of the Customs, the goods are to be conveyed to the nearest Excise Office.-Min. Com. Cus., 7 June, 1830. Goods condemned as droits of Admiralty are liable to the payment of duties, provided they do not come under the denomination of goods derelict, jetsam, flotsam, or lagant.-Min. Com.

Droits of Admiralty liable to duties.

Cus., 21 Dec. 1803.

According to the preceding clause, articles the produce of the Cape of Good Hope will be included in this privilege. † See page 115.

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