97 Geo. 8. c. 13. 38 Geo, S. c. 88. § 11. Duties on goods lost or destroyed be fore landing. 41 Geo. 3. § 7. Bounty or drawback on exciseable goods lost. of the searcher of any other the out-ports, testifying the shipping thereof to be exported, and unless such drawback be duly claimed within two years after such goods shall be shipped for exportation. Rule 5. In all cases where goods shall be lost or destroyed by unavoidable accident, after the duties of customs have been or may be paid for the same, and previously to the landing thereof, the commissioners of customs in England or Scotland, are hereby required to return in such manner as they shall respectively judge expedient, the amount of the said duties to the importers or proprietors of such goods; provided proof shall be made to the satisfaction of the said commissioners respectively, that such goods were lost or destroyed by unavoidable accident, and not from any want of due care or precaution on the part of the proprietor, or his agent, after the same were imported into and before the same were landed in Great Britain. Rule 6. In every case where it shall be made appear to the satis(U. K.) c. 91. faction of the commissioners of excise, or the major part of them, in England and Scotland, respectively, that any exciseable goods in respect whereof any bounty or drawback of excise is given by law, and which were fairly and regularly exported from Great Britain for Ireland, Guernsey, or Jersey, have, in the voyage to such place of destination, been unfortunately lost, by being taken by enemies or perishing in the seas (the examination and proof thereof being left to the judgment of the said respective commissioners), it shall be lawful for the said respective commissioners to order the debenture to be made out for such bounty or drawback, or to pay such bounty or drawback for such goods so lost. (a) 49 Geo. 3. c. 52. 1. Duties of customs and drawbacks to cease. Rule 7. All the duties whatever respecting the revenue of customs payable to His Majesty, by virtue of any act of parliament in force in Great Britain on or immediately before the 5th July, 1819, upon the importation or exportation respectively of any goods, into or from Great Britain, or upon any goods, being brought or carried coastwise from one place in Great Britain to any other place in the same, or upon any vessel, according to the tonnage thereof, entering or clearing outwards or inwards at any port within Great Britain; and also all additional imposts or duties charged upon the product or amount of the said several duties of customs, and the several drawbacks allowed upon the exportation of any goods from Great Britain, shall cease, save and except in such cases only as are excepted or provided for by any exception or proviso contained in this Act; and save and expenalties, &c. cept in all cases and so far as shall relate to the recovering, allowing, or paying any arrears of the said duties and drawbacks respectively, which may remain unpaid or not allowed on the said 5th July, 1819, or to any fines, penalties, or forfeitures relating thereto respect Arrears, (a) CUSTOM-HOUSE, LONDON, April 21, 1818. Notice. Whereas in the month of August, 1817, a quantity of refined sugar was entered and shipped for the bounty, on board a vessel called The Jenny, which vessel was burnt at her moorings in the river Thames, on the night of the 3d Sept. last, and the greatest part of the said sugar thereby destroyed: and application having been made to the Lords Commissioners of His Majesty's treasury, praying that the bounty which would have been due on the said sugar, if the same had been exported, might be allowed; their Lordships have been pleased to direct the Commissioners of His Majesty's customs to give notice to merchants and others, that it is their Lordships' determination not to grant relief in any future case of this GEORGE DELAVAUD, Sec. nature. ively, which shall have been incurred at any time on or before the 59 Geo. 3. said day. c. 59. અે. Rule 8. Nothing in this act shall extend to repeal or in anywise Duties of alter the duties of package, scavage, baillage, or portage, or any other packages, &c. duties payable to the mayor and commonalty and citizens of the city of London, or to the Lord Mayor of the said city for the time being, or to any other city or town corporate within Great Britain, or any other special privilege or exemption to which any person or persons, or body or bodies politic or corporate, within Great Britain, is or are now entitled by law, but the same shall continue as heretofore. (a) Rule 9. Nothing in this act contained shall extend to alter or re- Dock dues, peal or in anywise to affect any of the duties on vessels according to 3. the tonnage thereof, granted by an act passed in the 39th year of the reign of His present Majesty, intituled "An Act for rendering more commodious and for better regulating the Port of London," or any act for amending the same, or any of the duties granted by an act passed in the 45th year of the reign of His present Majesty, intituled Quarantine "An Act for making further Provision for the more effectual Perform duties. ance of Quarantine," or an act for amending the same. (b) Rule 10. Nothing in this act shall extend to alter or repeal any of South sea duthe duties on goods imported, or any of the duties on vessels according ties, § 4. to the tonnage thereof, granted by an act passed in the 55th year of the reign of His present Majesty, intituled "An Act to repeal the Provisions of former Acts granting exclusive Privileges of Trade to the South Sea Company, and to indemnify the said Company for the Loss of such Privileges," or to alter or repeal any of the provisions of the said act, or of any act for amending the same. (c) tween Great Rule 11. Nothing in this act contained shall extend to repeal or Countervailalter any of the provisions contained in two acts for the union of Great ing duties boBritain and Ireland, the one made in the parliament of Great Britain, Britain and in the 39th and 40th years of His present Majesty's reign, and the Ireland, § 5. other made in the parliament of Ireland, in the 40th year of His present Majesty's reign, or in any other act in force on or immediately before the said 5th July, 1819, by which any goods, the growth, produce, or manufacture of Ireland, imported into Great Britain from Ireland, or any goods, the growth, produce, or manufacture of Great Britain, exported from Great Britain to Ireland, are respectively made liable to or are charged with or exempted from any duties of customs, whether countervailing or others, or by which any drawbacks are allowed or given on the exportation of such goods. (d) Rule 12. From 5th July, 1819, in lieu of the duties of customs New duties hereby made to cease, there shall be paid unto His Majesty, in ready and drawmoney, (except as hereinafter is provided) without any discount what-backs, § 6. ever, upon goods, imported or brought into Great Britain, the duties of customs, in the tables to this act annexed, (e) and upon goods, exported from Great Britain, the duties of customs in the table to this act annexed, (e) and upon goods, brought or carried coastwise from one place in Great Britain to any other place within Great Britain, the duties of customs in the table to this act annexed; (e) and (a) For these duties, see TITLEs 262–264. (d) For these duties see TITLE 255. (e) For the whole of these tables, see TITLFs 246–253. 59 Geo. 3. c. 52. Duties to be under com upon vessels, according to the tonnage thereof, entering inwards or outwards in any port of Great Britain from or to foreign parts, the duties of customs in the table hereunto annexed; (a) and there shall also be paid or allowed the drawbacks of the duties of customs as the same are also respectively inserted in figures in the said tables. (a) Rule 13. Such of the duties and drawbacks of customs by this act imposed, as shall arise in England, shall be under the management of missioners, the commissioners of customs in England for the time being; and such thereof as shall arise in Scotland, shall be under the management of the commissioners of customs in Scotland for the time being. Foreign or exported from Rule 14. From 5th July, 1819, all duties of customs and excise colonial goods charged and paid on the importation into Great Britain of any foreign Great Britain or colonial goods, shall, on the exportation from Great Britain to Ireland to Ireland, §8. of such goods, be drawn back, and paid and allowed to the exporters of such goods, under such regulations as are required by any act in force in Great Britain immediately before the said day. Former regu Rule 15. Nothing in this act, or any of the tables thereto anlations, 16. nexed, shall extend, to permit or allow any goods whatever, to be imported into or exported from Great Britain in any way or manner contrary to any act in force in Great Britain on or immediately before the 5th July, 1819, except only so far as any such act is expressly altered by this act, or in cases expressly provided for by this act. Foreign goods returned, § 20. Rule 16. "Whereas doubts have arisen, whether foreign goods, exported and which have been regularly imported into Great Britain, and after"wards exported thence, are upon re-importation subject to the duties "of customs;" it is therefore enacted, that all such goods, so re-imported into Great Britain, shall be subject to all such duties of customs as are by this act granted upon importation of such goods. Goods may be &c.) 21. be paid on taking goods out of warehouse. Rule 17. Nothing in this act shall extend to compel the proprietor warehoused, of goods, to pay the duties upon the importation or landing thereof in Great Britain, in any case where such goods might, on or immediately before the said 5th July, 1819, have been warehoused or otherwise secured without payment of duty; or in any case where the whole or any part of the duties on such goods are permitted to be secured by bond or otherwise, under any act of parliament in force in Great Britain on and immediately before the said 5th July, 1819; but in all such What duty to cases the duties specified in the tables to this act, (b) may be secured by bond or otherwise, in such manner and under such regulations, as are contained in any such act, except where it is otherwise provided by this act provided always, that in case the importer or proprietor of any goods, which shall have been lodged in warehouses or otherwise secured by virtue of any act of parliament in force on or immediately before the said day, and on which the duties due on the importation thereof shall not have been paid, shall be desirous of taking any such goods out of such warehouse, or from any place wherein the same shall be secured, for the purpose of being used or consumed in Great Britain; then the duties imposed by this act shall be payable thereon, notwithstanding such goods may have been imported and warehoused before the said day, except where it is otherwise provided by this act. (a) For the whole of these tables, see TITLES 246–253. Warehousing Rule 18. Nothing in this act shall extend to alter or repeal any of 59 Geo. 3. the regulations or provisions contained in an act made in the 43d year c. 52. § 24. of His present Majesty's reign, intituled "An Act for permitting and bonding, certain Goods imported into Great Britain to be secured in Warehouse without Payment of Duty;" (a) or in an act made in the 45th year of His present Majesty's reign, intituled "An Act to authorize the Lords Commissioners of His Majesty's Treasury to permit certain Articles to be warehoused in different Ports in Great Britain, upon giving Security for the Payment of the Duties upon the Articles therein mentioned;" (a) or in any other act relating to the warehousing, securing, or removal of any such goods, in force in Great Britain immediately before the 5th July, 1819; but all such regulations shall be applied and put in execution for the warehousing and securing of goods, specified in the table to this act annexed, (b) and subject to any duties under this act, as fully as if the same were repeated in this act, (except so far as the same are altered by this act): provided, that nothing herein contained shall extend to permit any goods to be delivered from any warehouse or place for the pur. pose of being used or consumed in Great Britain, unless such goods could have been lawfully so delivered, to be used or consumed in Great Britain, before the 5th July, 1819. $28. Rule 19. The duties granted by this act, and made payable accord- Duties proing to the weight, tale, gauge, measure, or value of any goods, charged portionate, with such duties, shall be charged upon any greater or less weight, number, quantity, or value thereof than the weight, number, quantity, or value particularly inserted in any of the tables hereunto annexed (c) in proportion to the actual weight, number, quantity, or value of such goods. Rule 20. All regulations made for the remitting or allowing of any Former regudeduction of any duties on account of damage or otherwise, or for the lations, 33. better securing the revenue of customs in Great Britain, or for regulating the importation or exportation of any goods, into or from Great Britain, or the bringing or carrying any goods coastwise, or from port to port within Great Britain, or the entering, landing, or shipping of any goods whatever in Great Britain, and all provisions and things relating thereto, contained in any act of parliament in force in Great Britain immediately before the 5th July, 1819, shall remain in full force and effect, and shall be applied to the subject of this act, and for carrying the same into execution, as fully as if all such provisions and things were repeated in this act, except only so far as the same are repealed or altered, or otherwise provided for by this act. Rule 21. The duties of tonnage imposed by this act, (d) vessels Tonnage du (a) For these acts, see TITLE 245. (b) For lists of those goods which may be warehoused or otherwise secured on importation, see TITLES 288 and 289. (c) For these tables, see TITLES 246-251. (d) For these duties, see TITLE 253. By 42 Geo. 3. c. 43. § 19 & 20. no vessel upon which the tonnage duty is payable, shall be permitted to be cleared inwards in any port of Great Britain, unless the said tonnage duty shall have been first duly paid to the proper officer of customs appointed to receive the same; and in case such duty shall not be paid within 30 days from the report of any vessel arriving from foreign parts, it shall be lawful for the commissioners of customs in England or Scotland, if they shall think fit, to cause such vessel, and her tackle, to be detained, and afterwards sold publicly to the best bidder, and the produce thereof to be applied first to the charges that ties, § 40. c. 52. 69 Geo. 3. entering outwards or inwards to or from foreign parts, shall be paid to the proper officer of customs; and no officer of customs whatsoever, or any deputy or clerk of such officer, shall permit or suffer any vessel to break bulk, or any part of her cargo to be discharged; nor shall issue any order nor grant any document for the unshipping or landing any goods brought or imported by any vessel, subject to the payment of the duties of tonnage, until the said duties have been fully paid to the proper officer of customs; or in case any doubt or dispute shall arise as to the true tonnage thereof, so that a perfect entry cannot be passed, then in every such case a sufficient deposit shall be made of the said duties with such officer as aforesaid, previous to any document being issued or granted for the unshipping or landing any part of the cargo of such vessel so entering inwards as aforesaid; and the said duties shall be paid on every report inwards, and on every entry outwards of each vessel, for each voyage which any such vessel shall so report inwards or enter outwards at any port within Great Britain; and the tonnage of every such vessel, being British-built or British-owned, shall be computed and taken according to the register thereof in Great Britain, under the provisions of 26 Geo. 3. c. 60. [TITLE 3]; and the tonnage of every other vessel, in case of any doubt or dispute relative thereto, shall be ascertained in Great Britain by admeasurement, in the mode prescribed by the said act: provided, that nothing herein contained shall extend to alter or repeal any of the regulations in 56 Geo. 3. c. 9. [TITLE 11]; but all such regulations shall be applied to the duties on such packets or passage vessels specified in the table to this act annexed. (a) Drawbacks to Rule 22. The drawbacks granted upon goods exported from reinain, 49. Great Britain under any act in force in Great Britain immediately before the said 5th July, 1819, shall remain and continue payable with respect to such goods, which, having paid the duties imposed on the importation thereof by any act in force immediately before the said day, shall, after the said day, be exported from Great Britain; and the drawbacks specified in the tables to this act annexed, (b) shall be paid and allowed only on the exportation of such articles as shall have paid the duties imposed thereon by this act and the said tables thereto annexed. How duties and draw backs to be levied and pald, 59. Rule 23. The sums of money in the tables to this act annexed, (b) as the duties of customs upon the goods specified in the said tables, or any of them, or as the duties of customs on vessels according to the tonnage thereof, shall respectively be managed, paid, recovered, and allowed (except where any alteration is expressly made by this act,) in such manner and by the same means as former duties and drawbacks of customs upon goods in general; and also by any such special means respectively, as former duties and drawbacks of customs upon goods shall arise by such detention and sale, next to the tonnage duty, and the overplus to be paid to the proprietors of such vessel, or other person duly authorised by such proprietor to receive the same; and it shall not be lawful for the collector or other officer of customs at any port in Great Britain, to permit any vessel to be entered outwards for foreign parts, or any cocket or entry to pass for any goods to be shipped on board any such vessel, unless the tonnage duty imposed on such vessel shall have been first duly paid. (a) For this table, see TITLE 253. (b) For these tables, see TITLES 246-249. |