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be landed without entry.

ENTRY OF GOODs, continued.
What Goods may ported in British Ships, Turbots and Lob-

sters 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. - Geo. IV. c. 107, § 123, and 9 Geo. IV. c. 76, $ 6.

Declaration for

day of

Declarations * required to be made on the Entry of certain

Articles. 1, C. D., do hereby declare that the English Books herein

referred to, were taken by me from this CounEnglish Books re. try on a former occasion, and that no drawimported.

back was received thereon, and that they were and still are my property. Declared before me,

C. D. this

18 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,

E. F. this

18 I, G. H., do hereby declare that the above mentioned Declaration of Cap

is damaged and lessened in its true value by tain for damaged means of some unavoidable accident which Goods, under 6

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

Declaration for

day of

Geo. IV. c. 107.

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. 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 1001.- 1 and 2 William IV., c. 4, $3.

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

day of

der 6 Geo. IV. c. 107.

day of

.

DECLARATIONS, continued.
Master thereof, and importing the same, and before such

was unshipped or discharged from the Vessel. Declared before me,

G. H. this

18 I, J. K., do hereby declare that the within mentioned, when shipped at was sound and in good Importer's Declaration condition, to the best of my knowledge and for damaged Goods un belief. Declared before me,

J. K. this

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

within mentioned, imported by

in the Ship

Declaration of Merchants

called in to survey da. from -; and they being expe- maged Goods under 6 rienced in the nature and value of the said

Geo. IV. c. 107. goods, do hereby certify and declare, that they have received damage by salt water or otherwise, and are lessened in their true value *.

and that they are no ways interested in the said goods. Declared before me,

L. M. this day of 18.

N. P. I, R. S., do hereby declare that the above mentioned is imported for the purpose of Samples only. Sample declaration. Declared before me

R.S. this day of 18

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

Captain's declaration for Fish,British, Majesty's subjects.

taken, under 6 Geo. IV. c. 107. Declared before me,

R. E. this

18 . I, G. C., do hereby declare that I had at the time of sale, and still have, a legal claim to the goods Declaration as to claim on goods above mentioned.

sold at Custom House Sale. Declared before me,

G. C. this

18 I, J.T., do hereby declare, that the -- above mentioned (is or are) imported for my own private Declaration of Proprietor of use, and not by way of merchandize. good for private use. Declared before me,

J. T. this

day of

.

day of

day of

.

18

.

State Proportion of Damage.

.

Declaration for

c. 107.

DECLARATIONS, continued.

1, J. S., do hereby declare, that I have no interest whatever Declaration of Con. in the goods above mentioned, except as Consignee, not Pro. prietor.

signee thereof. Declared before me,

J. S. this day of 18

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 New South Wales, the Island of Mauritius, and New Zealand,

as mentioned therein, (and if the under 6 Geo. IV. c. 107, § 111; marks, &c. have been inserted add,) and 7 Geo. IV. c. 48.

and of which the marks and num

bers are inserted. Declared before me, this day of 18

W.D. I, W.R., Importer of the goods above mentioned, do hereby

declare that they are of British manufacture, returned goods,

and the same as are mentioned in the foregoing under 6 Geo. IV. 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 any other person.

Declared before me, this day of 18

W. R. I,J. F., of

Importer of the following goods, viz. in the vessel

of which

is Master, lately arrived from

in the port of Importer's decla- do hereby declare, that such

is (or are), ration * for Blub. to the best of my knowledge and belief, the ber, Oil, &c. under 6 Geo. iv. c. 107. produce of fish or creatures living in the sea, - Min. Com. Cus. 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,

J. F. this day of

18 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 ported from the

are mentioned and referred to in such declaraCape of Good Hope,under 9 Geo. tion and the within certificate, without any

admixture or addition. Declared before me, this day of 18

S. G. * See Shipper's declaration, page 269.

3 Oct. 1829.

.

tion for Wheat im

IV. c. 60.

.

and Restrictions.

ENTRY OF Goods INWARDS, continued.

HOLIDAYS. 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.

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 Prohibitions 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, as Bark, Berries, Essence, Extract, Gum, Skins, Wood, Wool, &c. see the two last articles in cifically rated. 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 imme- Duties, &c., by diately follows the act quoted, is the date on which the duty commenced.

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 of Mauritius shall be deemed for the like purposes to be one of his Majesty's Sugar Colonies, and placed Island of upon the same footing, in all respects, as his Majesty's islands in the West Indies. And the

Island of Island of Malta is to be deemed to be in Eu

Goods not spe.

what acts
levied.

Mauritius.

Malta.

East India Com

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

Land.

ENTRY OF Goods INWARDS, continued.

All goods the produce of places within the limits of the Goods the pro

East India Company's Charter*, having been duce of places imported into Malta or Gibraltar in British within the lit ships, shall, upon subsequent importation into

the United Kingdom direct from thence, be pany'sCharter, liable to the same duties as if imported direct may be importa 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 ad. Island, and Van Diemen's

mitted 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. 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 Droits of Admiralty come under the denomination of goods dere

lict, jetsam, flotsam, or lagant.--Min. Com. Cus., 21 Dec. 1803.

tisfactions.

liable to duties.

* 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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