Sugar of a polarization exceeding 98 degrees Sugar of a polarization not exceeding 76 degrees And intermediate duties varying between 4/2 Molasses (except when cleared for use by a licensed Lb. 006 Saccharin (including substances of a like nature or use) On Still Wine imported in Bottles... Beer of the descriptions called Mum, Spruce, or Black Beer of any other description where the Worts thereof RATES OF DUTY. Lb. £ s. d. 056 0 4 4 0 3 10 0 3 7 044 030 0 3 4 Gallon 013 030 Spirits or Strong Waters: For every gallon computed at hydrometer proof of Spirits of any description (except perfumed Spirits), including Naphtha or Methylic Alcohol, purified so as to be potable; and mixtures and preparations containing spirits Additional on Spirits imported in Bottle, enumerated and tested, and Sweetened Spirits imported in Bottle, unenumerated and tested... Confectionery, in the manufacture of which Spirit has been used (such duty to be in addition to any other existing duty to which such Confectionery is at present liable) ... RATES OF DUTY. £ s. d. Gallon 0 18 1 0 1 0 0 16 4 Lb. 0 3 3 0 1 4 Gallon 1 6 3 Soap, Transparent, in the manufacture of which Spirit has been used Specific and ad valorem duties. In this country all our Customs duties are specific, i.e., the duty is based on a fixed quantity, say so much per lb., per gallon, &c. In some foreign countries an ad valorem duty is levied, e.g., the Belgian duty on certain woollen goods is 15% ad valorem. This means a percentage on the value of the Goods. In other countries both kinds of duties are levied, on different kinds of goods, though in some cases (as the recent United States McKinley Tariff) a specific as well as an ad valorem duty is levied on the same goods. IMPORTATION OF GOODS-Continued Customs Formalities. We have already explained the Customs formalities in connection with the exportation of goods. As no export duties are levied in this country, the Customs regulations as to exports of non-dutiable goods are very simple, only one document (the Customs Specification) being necessary, as you will remember. As regards imports, the procedure is different and more complicated. Ship's Report.-The first formality to be observed with regard to the importation of goods is the entry or "report" of the importing ship at the Custom House. This is the act of the master of the ship, or of a responsible officer appointed by the master in writing, and is described in the Chapter on "Ships and Shipping.' It will be sufficient to say here that the "Ship's Report" is a document in a prescribed form giving the name and tonnage of the vessel, the number of the crew, the name of the master and the port from whence arrived, together with a detailed list of the entire cargo, viz., the marks and numbers of the packages, their contents as far as possible, and, where known, the names of consignees. It has to be made out in duplicate, the original being retained by the Custom House and the duplicate forwarded to the Customs officer at the dock or station where the ship is to discharge her cargo, so that the officer may have particulars of the cargo being brought by the vessel. If it is afterwards found that any goods have not been included in the report, the owners of such goods will not be allowed to take delivery until the report has been amended by the master of the ship. Landing of Goods.-The cargo is not usually kept on board until claimed by the consignee (except transhipment cargo, which has to be specially declared as such), but is generally landed as soon as possible after the ship is reported, and is taken charge of on behalf of the importer by one of the dock companies or wharfingers, by whom the goods are weighed, tared, measured, gauged, or sampled, as required, and who shortly afterwards furnish the importer with Landing Accounts, Weight Accounts, Piling Accounts, &c., for convenience of sale. While being landed, the goods are inspected by the Customs officials, and if found to be "free," they are left at the disposal of the importer. If, however, they are dutiable, they are closely watched by the Customs officials, and the operations of weighing, gauging, &c., are carried out under the supervision of the Customs officials themselves, who enter the particulars in certain books, called "landing books," which then form the official record of the goods. All dutiable goods which are not taken delivery of immediately are stored in one of the bonded warehouses provided at all the principal seaports. Separate warehouses, or parts of warehouses, are provided for different kinds of goods, e.g., one warehouse or floor is reserved for tea, another for tobacco, a third for wines and spirits, and so on; and the warehouse-keepers are responsible for the proper storage of the goods. The lightermen and carmen who handle dutiable goods are under heavy bonds to the Customs, and only persons so "bonded" and licensed by the Commissioners of Customs may be employed in this work. 66 Customs Entry.-Presuming that the ship has been properly reported," the merchant or owner of the goods may now make his Customs "entry" with a view to obtaining delivery. This is done by filling up a prescribed form, and delivering the same, with one or more copies as required, to the Customs officials, producing at the same time (if required) the Invoice, Bills of Lading, and other documents relating to the goods. For Customs purposes, imports into the United Kingdom are divided into two classes, viz. :— and Free Goods, i.e., goods on which no Customs duties are levied, Dutiable, or, as they are commonly called, Bonded Goods, i.e., goods on which duties have to be paid, such as wines and spirits, tea, tobacco, &c. The bulk of the imports into this country consists of free goods, e.g., last year, out of our total imports, amounting in value to £523,600,000, only £32,000,000, or 6°, were dutiable. |