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When this document has been signed by the collector, it becomes the warrant for provisionally landing the goods, which may then be examined by the importer in the presence of the Customs officers. Within three days after landing, the importer must make a full or "perfect entry," by endorsing upon the Bill of Sight all the necessary particulars. This is required whether the goods are free, dutiable, or to be warehoused.

Removal to another Warehouse.-When it is desired to remove goods to a bonded warehouse in another part of the kingdom, without payment of duty, a Bond Note and other documents similar to those given on pages 76 and 77 (but printed on green paper) have to be filled up.

We have now described the principal formalities which have to be complied with on importing goods. There are, however, some other matters connected with the subject, but as it would serve no purpose to go into them in detail, we will explain them very

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A Prime Entry is an entry for dutiable goods, and is used when it is desired to pay the duty (an estimated amount sufficient to fully cover the duty) and take delivery of the goods as soon as they arrive without the expense of warehousing them. (See Entry for Home Use.) On the goods being landed, and their net landing weight or quantity being ascertained, a Post Entry is made for any quantity short entered on the prime, and the goods are delivered to the owner.

Certain goods are prohibited from being imported. These are called Contraband. Smuggled goods are also treated as contraband if seized, and are confiscated, the smugglers being subject to penalties.

CHAPTER XVIII

IMPORTATION OF GOODS-Continued

Documents used in Importing Goods. It will be seen from the foregoing that the documents usually handled in import business are as follows:

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Merchant's Account Sales (for goods on consignment ").

Of the above, the first two and the last two are all that remain to be dealt with, and we give specimens of these documents on the following pages. They require little, if any, explanation.

Invoice of Cotton

(AGAINST A SALE).

Invoice of 100 Bales Cotton shipped by the undersigned per steamer "City of Rome" for Liverpool, by order and for account and risk of Messrs. Barnaby Rudge & Co., Manchester.

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If the above cotton were shipped on consignment, the invoice would be headed :

Invoice of 100 Bales Cotton shipped by the undersigned per steamer "City of Rome" for Liverpool, for sale and returns on account of the concerned (or on account of Lewis Arundel & Co.). Weight Note.

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1/100=100 Bales Cotton shipped per steamer City of Rome" to Liverpool, by Lewis Arundel & Co., Bombay.

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Account Sales

(FOR "SPOT" COTTON SOLD IN LIVERPOOL).

Account Sales of 100 Bales Cotton ex "City of Rome," from Bombay, sold by Lionel Brown & Co., for account of Messrs Lewis Arundel & Co., Bombay.

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Invoice of Wool

(SHIPPED FROM AUSTRALIA ON CONSIGNMENT).

Invoice of 100 Bales Wool, shipped at Sydney, per steamer "Paramatta," to London, and consigned to Messrs. Griffiths & Sons, London, for sale on account of the undersigned.

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