(ON WHICH THE IMPORT DUTIES HAVE BEEN PREVIOUSLY PAID.)

Payable at the Custom House either at the Port of Importation, or

at the Port where the Import Duty was paid, at the option of the Drawback.

Parties.

COFFEE-See Note below.*

L.

s. d.

RICE—Upon the exportation from the United Kingdom of any foreign Rice or Paddy, which shall have been cleaned therein, and which shall have paid the duties payable on the importation thereof under the act 6 Geo. IV., c. 111, there shall be allowed and paid for every hundred weight thereof a drawback equal in amount to the duty paid on every four bushels of the rough Rice or Paddy from which the same shall have been cleaned, viz. the cwt.†.

Such drawback upon rice so exported, shall be paid and allowed only upon such clean rice as shall be deposited for the purpose of exportation within one calendar month from the day on which the duty thereon had been paid, in some warehouse (in which rice may be warehoused on importation without payment of duty,) and shall there remain secured until duly shipped to be exported from such warehouse: provided the exporter of such rice shall make oath before the collector or comptroller, that the rice so warehoused for exportation was cleaned from the rough rice or paddy upon which the duties had been so paid. -6 Geo. 4. c. 111, § 7.

SPIRITS.-See Note below*.
SUGAR.-See Note below*.

TOBACCO.*-See Customs and Excise Drawbacks‡, and the
Note below.*

WINE*, the produce of the Cape of Good Hope, or the

0 10 0

* Wine, Brandy, Geneva, British Plantation Rum, Coffee, Tobacco, Muscovado Sugar, and Refined Sugar, when exported from the United Kingdom to the Isle of Man, if the duties on importation have been paid, a full drawback of such duties will be allowed.-See Isle of Man in Index.

The duty on the rough Rice being 2s. 6d. per bushel.

Tobacco, as a British manufactured article, is placed in the Table referred to, and to which it properly belongs. The drawback on manufactured tobacco ex

Payable at the Custom House at the Port of Importation.

WINE, continued.

territories or dependencies thereof, and imported
directly from thence, the gallon *

all other Wines, the gallon....

For the drawback on Wine consumed by officers of the navy and marines, on board his Majesty's ships in actual serviceSee the Regulations in the following pages.

* 1 and 2 Wm. IV., c. 30.

REGULATIONS

APPERTAINING TO

DEBENTURE GOODS.

No drawback or bounty will be allowed unless the entry for the goods shall have been made in the name of the owner of the goods at the time Entry of of entry and shipment, or of the purchaser of the same who drawback or shall ship such goods at his own liability and risk, on combounty goods. mission, and who was, and shall continue to be, entitled in his own right to such drawback or bounty, except in the cases hereinafter provided for *.

Declaration on debenture as to

right in draw

back or boun

ty, and state

ment in cocket.

The parties aforesaid shall make a declaration on the debenture, that the goods mentioned therein have been actually exported, and have not been relanded, nor are intended to be relanded in the United Kingdom, nor in the Isle of Man, (unless entered for the Isle of Man,) nor in the islands of Faro or Ferro, and that he was the real owner thereof at the time of entry and shipping, or that he had purchased and shipped the same in his own name and on his own liability and risk, on commission, and that he was, and continued to be, entitled to the drawback or bounty thereon in his own right; but if such owner or merchant shall not have purchased the right to such drawback or bounty, he shall declare upon the entry, and on the debenture, the person who is entitled thereto; and the name of such person shall be stated in the cocket, and in the debenture; and the receipt of such person on the debenture shall be the discharge for such drawback or bounty *.

* 6 Geo. IV. c. 107.

DEBENTURE GOODS, continued.

than twenty miles from the

If the owner or merchant shall reside more port of shipment, his agent may make and Agent may pass entry, pass his entry, and clear and ship his goods, make declaration, and receive and receive for him the drawback or bounty; drawback, for owner not resident. Joint-Stock compaprovided the name of the agent and the name nies may appoint an agent. and residence of the owner or merchant be stated in the entry and cocket; and if any such goods be exported by any corporation or company trading by a joint stock, they may appoint any person to be their agent for the like purposes and with the like powers, to

act in their behalf *.

Property of personsabroad

to

consigned here an agent, and exported by him on account of

owner.

shipped within

Goods to be,

shipped within

If the goods so exported shall be the property of a person residing abroad, and shall have been consigned by the owner to his agent in the United Kingdom, to be exported from thence on his (the owner's) account, such person (being the consignee in whose name the duties inwards thereon had been paid, or his legal representative) may, in like manner, as agent for such owner, enter, clear, and ship such goods, and upon like conditions receive the drawback for him *. No drawback shall be allowed unless the goods be three years after the payment of the duties inwards thereon, nor shall any debenture for any drawback or bounty be paid after two years from the date of shipment of the goods; nor any drawback allowed upon any goods of less value for home use than the amount of such drawback; the goods so entered to be forfeited, and the person causing such goods to be cleared shall forfeit 2007., or treble the drawback, at the election of the Commissioners of Customs; and if any goods shall be shipped for drawback on which any allowance of duty shall have been made on account of damage, an abatement in like proportion may be made from the drawback, and such must be stated in the entry and in the clearance for shipment*.

The exporter of goods for the bounty must, at the time before the cocket is granted, give security by bond in double the value of the goods, with one surety, that the same shall be duly exported to the place named in the entryf.

Goods taken from the warehouse to be exported, or goods exported for drawback or bounty, which shall not be duly exported to parts beyond the seas, or shall be relanded in the United Kingdom, (such goods not having been duly relanded or discharged as short shipped by the proper officers,) or shall be landed in the islands of Faro or Ferro, or carried to the islands of Guernsey, Jersey, Alderney, Sark, or Man, (not having been duly entered and shipped, to be exported directly to such island,) shall be forfeited,

three years. No debenture to be paid after two years from

date of ship

ment.

Goods under

the value of drawback.

Damaged.

of entry, and

Bond to be given for due exportation of bounty goods. cleared to be

Debenture

goods not duly exported, or if relanded in certain places, forfeited with

the vessel, &c. together with.

DEBENTURE GOODS, continued.

the ship, vessel, boat, or craft, which may be used in so relanding, landing, or carrying such goods; and every person in any way engaged therein, shall forfeit treble the value of the goods*.

Goods not agreeing with indorsement

on cocket for

feited.

If goods be

Goods for bounty or drawback, brought for shipment, and not agreeing with the indorsement on the cocket, or with the shipping bill, shall be forfeited; and if any goods prohibited to be exported, be found in any package brought as aforesaid, the packet and its contents shall be forfeited*. cleared for drawback or bounty as being press packed, the Goods enquantities and qualities of the goods in each bale must be tered as press verified by the declaration of the master packer, or in his packed. absence by his foreman, the declaration to be made and subscribed on the cocket before the collector or comptroller; or if the packer reside more than ten miles from the port, the declaration may be made before a justice of the peace for the county or place where such packer shall reside. No drawback or bounty to be allowed unless such declaration is made*.

Goods cleared for

Goods waterborne

to be shipped.

Wine consumed

drawback or bounty, or from the warehouse, and which shall be waterborne to be shipped, must be so shipped by a lighterman licensed by the Commis sioners of Customs for that purpose*.

The whole of the duties of customs will be allowed on Wine intended for the consumption of officers of the navy, on board such of his Majesty's ships in actual service, as they by the Officers of shall serve in, not exceeding the quantities of wine in the Navy, &c. any one year, for the use of such officers hereinafter respectively mentioned, viz.

Such wine to be shipped only at Loudon, Rochester, Deal, Dover, Portsmouth, Plymouth, Yarmouth, Falmouth, Belfast, Dublin, Cork, Leith, or Glasgow. The person entering the wine, and claiming the drawback, must state by declaration on the debenture, the name and rank of the officer for whose use the wine is intended, and of the ship in which he serves, the wine to be delivered into the charge of the Officers of the Customs at the port of shipment, under whose care and inspection it must be put on board*.

If any such officer shall leave the service, or be removed to another ship, the Officers of the Customs, at any of the ports before-mentioned,

* 6 Geo. IV. c. 107, and 1 and 2 Wm. IV. c. 4.

Countervailing Duties on British and Irish Articles.

Officers may

transfer their

wine on leav

ing the ship.

DEBENTURE GOODS, continued. may permit the transfer of such wine from one officer to another, as part of his proportion, whether on board the same ship or another, or the transshipment from one ship to another for the same officer, or the relanding and warehousing for future reshipment; or to receive the duties and deliver the same for home use; but if any such wine be not laden on board the ship for which it is intended, or be unladen from such ship without permission of Officers of the Customs, it shall be forfeited*.

IRELAND.

The Trade between Great Britain and Ireland is no longer considered as a foreign trade, or as trading to parts beyond the Seas, but is solely governed by the regulations applicable to the Coasting Trade of the United Kingdom generally (see page 203); but an anomaly exists in this trade, which is much to be regretted, viz.: in regard to what are termed "Countervailing Duties." It has been the object of the Government, for some time past, to afford every facility to trade, and to that end, they have frequently directed their attention to the assimilation of the duties on the native produce and manufacture of Ireland, to the duties levied on the like articles in England, and the result has tended, from time to time, to reduce the number of articles in the table; but it is strange that these duties should have escaped revision, (I ought rather to say, abolition altogether,) up to this present time ;-the duties levied under this head are wholly Excise duties, and are payable to that department; although an entry of the articles is required to be made with the Collector of the Customs.-Ed.

The foreign trade of Ireland is placed on the same footing as that with Great Britain, and the Regulations and Duties, in the preceding tables, apply equally to the whole of the United Kingdom;-the only difference existing will be found in the duties and dimensions of four articles of wood goods, when imported into Ireland, viz., Battens, and Batten Ends; Deals, and Deal Ends.-Ed. See pages 177 & 180.

Foreign Goods. As a difference of duty still exists on the importation into Great Britain and Ireland of deals, deal ends, battens, and batten ends, the officers are directed to proceed, on the removal of such goods from England to Ireland, in strict conformity with the Treasury Order of the 26th Dec., 1823,† and to permit all articles of wood to be shipped for Ireland under the usual coast regulations.-Mim. Com. Cus. 27 April, 1826.

* 6 Geo. IV. c. 107.

The Order alluded to runs thus,-" The duties and drawbacks upon all wood goods are to be continued, and the coast officers are to require a warrant inwards and a cocket outwards, for wood goods, in addition to the ordinary coast