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 "C 'bonded" and licensed by the Commissioners of Customs may be employed in this work.

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. :—

- Free Goods, i.e., goods on which no Customs duties are levied, and

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 £451,000,000, only £31,000,000 or 71% were dutiable.

Free Goods. Entries for free goods are made by what are known as Free Entries. On these documents full particulars have to be given as to the marks, numbers, quantity, description, and value of the goods, so as to enable the Customs officials to identify them. The description of the goods has to be in accordance with the published official "Import List" (just as goods exported have to be entered in accordance with the "Export List"), e.g., if you were importing parasols with silk covers, you would not enter them as "parasols," but as "silk manufactures unenumerated." The entry is required in this form for statistical purposes, as explained before. This is the form of entry for free goods :

I enter the above Goods as free of Duty, and declare the above particulars

"Warrant," the other the "Bill." In the "Warrant " the number of packages must be expressed in words, in the "Bill" these may be in figures. Both these documents are retained by the Customs authorities. The "Warrant," when signed by the collector or other proper officer, is forwarded to the examining officer on board the ship or at the place where the goods are landed, and is his warrant for the delivery of the goods mentioned in the document. The “Bill” is forwarded to the Statistical Office for use in compiling the statistical records of the Imports and Exports of the United Kingdom.

Another document which has to be presented with the Warrant and Bill is the Landing Order. This is made out in this form :

LANDING ORDER.

Free and Warehousing Branch.

To the Out-door Officer on Board the "Trinacria."

Liverpool, 24th Sept, 1898.

The Landing Order for dutiable goods is in the same form, but is printed on pink paper. This Landing Order, when signed and stamped by the Customs official, is handed back to the person passing the entry and is then taken to the officer at the place where the ship is lying. If the entry and the landing order are found to be in proper order, the clearance is complete and the goods are at the disposal of the owners. These forms are now only used in London and a few other large ports.

Dutiable Goods. For dutiable goods the procedure is very different. We have already stated that such goods are closely watched by the Customs until the duties are paid, and it now only remains to explain the Customs formalities which have to be observed in "clearing" the goods.

The method of "entering" is in many respects similar to that of free goods, but the document in this case is called a Warehousing Entry, from the fact that it is stated on the entry that the goods are "to be warehoused" in one of the bonded warehouses under the control of the Customs authorities. This is the form, which you will see differs very little (except in the declaration at the foot) from the entry for free goods.

L

I enter the above Goods to be Warehoused in the Priory Warehouse

I hereby declare the above particulars to be true.

Dated this 17th day of October, 189 8.

Signed James Henderson

This form is used for goods intended to be warehoused without payment of duty when first entered. This entry, like the entry for free goods, is forwarded by the Customs officials to the examining or other proper officer, and is his warrant for landing and warehousing the goods. After being entered and landed for warehousing, although not actually deposited in the warehouse, the goods or any part of them may, upon further entry, be delivered for home use (or for sale) or for exportation, as the case may be. Whilst in the warehouse, the goods may be weighed, sampled, &c., but they cannot be removed until the Customs duties have been paid.

If required for home use direct from the ship, this is the further form of entry necessary :--