APPEALS AND CLAIMS

When any dispute arises as to the proper rate or amount of duty to be paid on any goods for home consumption, the importer, consignee, or his agent may deposit with the collector of customs at the port of importation the current rate of duty demanded by the collector, under protest. Then he must, within 3 months after deposit, commence an action or suit in one of His Majesty's courts of law against the collector, to ascertain the proper duty on his goods. When disputes arise as to value of goods dutiable under the Import Duties Act of 1932,2a the case must be referred to the arbitration of a referee appointed by the Lord Chancellor, who must not be a member of any Government department. His decision is final and conclusive. The goods may be delivered to him when he makes the deposit. If no suit is brought, the deposit becomes the property of the Government, just as the duties do when not contested. If the result of the suit favors the importer, he is refunded the difference between the amount of the duty as determined and the amount deposited by him under protest, with interest at the rate of 5 percent per annum for the period during which the deposit lay in the Treasury. This return of overpaid duties must be accepted by the importer in satisfaction of all of his claims. In case of dispute as to seizures of goods in the port of London, the commissioners may investigate the points in dispute and may settle the matter as they deem just and may mitigate or remit the penalty or forfeiture if they find that such penalty or forfeiture has been incurred.

Any person feeling himself to be aggrieved by the ruling of the commissioners or having any complaint against any customs officer regarding actions committed in course of his duties, may state his case personally to one of the commissioners, by applying to the board during official hours, or present his request in writing to the commissioners, stating his grievance. The commissioner will then take down the testimony in writing and lay the evidence before the commissioners for their consideration and determination, which has the force of a legal conviction when any penalty or forfeiture is adjudged.

Similar cases in outports are determined by persons deputed for the purpose by the commissioners of customs.

Forfeited goods or ships are dealt with as the commissioners may direct. When seizures have been ordered, unless made in the presence of the offender, written notice of the action must be presented to him. The goods may be sold or otherwise dealt with as the commissioners may direct, unless the owner, master, or some authorized person gives written notice, within 1 calendar month from date of seizure, that he claims the seized property. If in London, notice must be given to the person making the seizure or to the Secretary er Solicitor for the Customs, and if elsewhere, to the person making the seizure or to the collector or chief officer at the nearest port. Proceedings must then be taken for the forfeiture and condemnation filed in the Exchequer Division of the High Court of Justice in England on the revenue side or before any justice of the peace. Perishable goods and animals may be sold and the proceeds retained to await the decision of the claim.

The same procedure also applies regarding duties under the Key Industries Act.

The commissioners may, as they see fit, mitigate or remit or restore any fine, penalty, or seizure imposed or exacted, or release from confinement the person imprisoned, either before or after sentence.

In case of overpayment of duties (if over 1s.), if through error in declaration, he should, if possible, make claim before removal of goods. Claim for overpaid duties must be made without delay.

Appeal from customs decisions may be made within 1 month after cause for action arises. Appeals may be made to any court of justice or competent tribunal, but no provision is made for further appeal.

IMPORT AND EXPORT RESTRICTIONS AND SPECIAL REGULATIONS

In addition to the usual import restrictions imposed for reasons of public welfare (such as arms and munitions of war, quarantine measures, dangerous drugs), shaving brushes made in or exported from Japan, muskrats, prison-made goods if of a kind manufactured in the United Kingdom, parrots, certain seal-skins, tea unfit for food, and certain tobaccos, extracts, etc., are prohibited from importation. A number of other products are under restrictions, including hair from Egypt and Anglo-Egyptian Sudan, certain meats, snuff, tobacco stalks, hay and straw, explosives and synthetic organic dyestuffs, plumage of birds, etc.

As a protection to the agricultural interests of the United Kingdom, certain agricultural products have been placed under an import quota regime. Definite quotas to be permitted from foreign countries have been established and in certain cases "voluntary agreements have been made with principal supplying countries limiting exports to the United Kingdom. The commodities under quota restrictions on June 1, 1934, are:

Ham, bacon-specific quotas and subject to license, and not applicable to the British Empire;

Other meat products, chilled and frozen meats-quotas based on previous imports;

Beef veal and beef veal offals from Irish Free State are prohibited and Irish live cattle are under quota restriction; Canada has made a voluntary agreement restricting exports of cattle to the United Kingdom;

Processed milk from non-British sources is subject to import license and quota restrictions; stand-still agreements have been reached with Empire producing areas; and voluntary agreements limiting exports to the United Kingdom have been made by the principal supplying countries, including the United States.

Oats an agreement with Canada limits imports of Canadian oats and oat products to an average of Canadian exports in 1931-32.

Sea fish of non-British catch are subject to import license and quotas; an agreement has been reached with Germany fixing a quota on the amount of German catch of sea fish which may be imported.

There is some discussion of applying quotas to other agricultural products.

Full details regarding current import and export restrictions on particular classes of goods, and concerning purity, sanitary and other regulations on foodstuffs, pharmaceuticals, etc., may be obtained from the Division of Foreign Tariffs of the Bureau of Foreign and Domestic Commerce, Washington, D.C., upon specific request.

SHIPPING BY MAIL

There are no handicaps in the way of added charges or tedious customs procedure on shipping by parcel post to the United Kingdom. Packages may weigh as much as 22 pounds. They may be insured but not registered. No transit fees are collected.

There is no postal c.o.d. service.

"Small-packet" mail is accepted, provided there is affixed to each package a green label, Form C1 (Postal form 2976), indicating that it is subject to customs inspection at destination. A customs declaration (form 2966) or an invoice may be enclosed.

No provisions have been made for sending the class of regular mail known as "8-ounce merchandise."

Dutiable articles, except bona fide trade samples of certain goods, are not permitted in letter mail to the United Kingdom.

COMMERCIAL TRAVELERS' SAMPLES

Samples having no commercial value are admitted into the United Kingdom free of duty. When the sample is considered as having commercial value, the duty ordinarily levied on such commodities is collected. Single articles usually sold in pairs, such as gloves, hosiery, and footwear, should be mutilated so as to be unsalable in order to be considered as having no commercial value. Dutiable samples may be entered temporarily duty free, subject to deposit of duty or bond given, to be refunded or canceled upon proof of exportation.

Commercial travelers des ring temporary duty-free entry for samples of dutiable goods must produce a list containing a description sufficiently full for identification of the samples imported, and in the case of ad valorem goods, a statement of their value. This list must be legalized by a British consul in the United States. If this list is lacking, one may be compiled upon arrival, but documentary evidence of the value of ad valorem goods must be supplied.

Samples, if not already sealed or stamped by a foreign customhouse, will be sealed or stamped in the customs of the United Kingdom. The amount of duty must be deposited or bond given, to be refunded or canceled upon proof of exportation within a year.

8 IRISH FREE STATE

SHIPPING DOCUMENTS

The usual ocean bill of lading and ordinary commercial invoicesuffice for shipments to the Irish Free State. These do not require consular visa. No special form of invoice is prescribed but all necessary details should be given in order to establish the c.i.f. value of the goods. At least two copies of the invoice should be sent to the importer.

In the preparation of invoices covering textile piece goods, it is essential that the yarn or yarns of which the different materials are made should be clearly stated and also whether woven, knitted, crocheted, etc.

The Irish Free State embraces the counties of Carlow, Cavan, Clare, Cork, Donegal, Dublin, Galway, Kerry, Kildare, Kilkenny, Leitrim, Leix (or Queens), Limerick, Longford, Louth. Mayo, Meath, Monaghan, Offaly (or Kings), Roscommon, Sligo, Tipperary. Waterford, Westmeath, Wexford, and Wicklow.

It should be definitely stated whether or not the prices shown for the individual items include the cost of packing material, packing cases, or other external containers, insurance, and carriage and freight to port of importation. Where the cost of these various items, or of any of them, is not covered by the individual invoiced prices, a statement to that effect must appear on the invoice. It should also be made clear whether payment is to be made in sterling irrespective of the rate of exchange, or in the currency of the country of origin, and, if so, whether at a fixed rate of exchange, or at the current rate, and, in the latter event, the governing date, if any. Invoices covering shipments of bacon, butter, oranges, tea, wines, unmanufactured tobacco, building cement, touring and commercial motor cars and parts and accessories thereof (including tires and tubes), leather boots and shoes and parts thereof, gasoline, wheat, wheat flour and maize-the latter three of which are prohibited to be imported except under license-must bear a statement of the manufacturer or shipper showing the country of origin.

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To order " bills of lading are acceptable.

One copy of the customs declaration (form 2966) is required on parcel-post shipments. Grouping two or more such packages under one declaration is not permitted.

Particulars on customs declarations must be full and precise in all details, and in the case of parcels containing articles of different kinds the exact quantity of each kind of article must be stated. Customs declarations, instead of bearing entries of "groceries ", " presents", etc., should bear entries giving a description and the weight of the following articles when enclosed: Sugar, sweets and confectionery, crystallized and imitation fruits and flowers, preserved ginger, jams, jellies and marmalades, chocolate, cocoa powder, canned fruit, tea, coffee, condensed milk, and milk powder. In the case of dried fruit, the particular kind (figs, raisins, currants, etc.) should be stated.

If the customs declaration form does not provide enough space in which to give all the necessary details, such details may appear on the wrapper of a parcel, reference to this fact being made on the declaration itself.

Parcels containing watches or automobile accessories exceeding £3 in value and those containing cloth exceeding £6 in value should be accompanied by an invoice, which may be enclosed in the package (or within packets sent by letter mail) provided the fact is mentioned on the declaration.

The postal export declaration (form S-250), formerly required by the United States customs officials, is no longer necessary on commercial parcel post and mail packages valued at $25 or over. The customary shipper's export declaration (form 7525) should be filled out for all exports to the Irish Free State by freight or express.

DUTIABLE VALUE

Ad valorem duties are calculated on the c.i.f. value in port of destination. These values, if stated in foreign currency, are converted at the current rate of exchange on the date of the report of the importing ship.

ANTIDUMPING PROVISIONS

No measures against dumping (as such) have been taken in the Irish Free State.

LABELING, PACKING, AND MARKING

Labeling. The Irish Free State prohibits the importation of goods bearing a false trade description or marks suggestive of Irish Free State origin. False trade descriptions include any words or marks "which are misleading as to weight, number, quantity, or measure of the goods, as to the place or country (abroad) in which the goods were made or produced, to the method of manufacture or production, or as to the material of which the goods are composed."

All imported goods which bear the name or trade mark of any manufacturer, dealer, or trader in the Irish Free State or a name or mark so closely resembling them as to be calculated to deceive, or which bear any words, descriptions, representations, or designs calculated to convey a suggestion that the goods were made in the Irish Free State, are prohibited to be imported unless the words "Made in (country of origin) also appear on the goods in close proximity to the infringing marks thereon and in characters equally clear, permanent, and conspicuous.

All imported articles of gold or silver plate-except oriental ware of hand-chased, inlaid, bronzed, or filigree work of oriental pattern, and antiques manufactured prior to the year 1800-shipped as merchandise to the Irish Free State must be assayed, stamped, and marked at the Dublin Assay Office.

Matches in containers must be labeled to show either the minimum or the average contents of the containers.

Packing-Duty is levied on net weight, which is arrived at either by actual weighing net, or by deduction from the gross weight of the actual tare or the average tare agreed to by the importer. Packing is therefore not a factor in the assessment of duty on goods suitable at specific rates. The exporter need, therefore, concern himself only with packing in its relation to safe delivery of the merchandise in port of destination after the hazards of the ocean voyage.

Tobacco, cigars, cigarettes, cigarillos, and snuff must be packed in whole and complete packages of not less than 30 pounds, gross, and spirits (not being cordials, or perfumed or medicated spirits) in not less than 9 gallons, or in bottles packed in cases. Tobacco must not be packed with other goods. Other mixed packing is permitted without penalty.

Marking. There are no special marking requirements for outside cases for shipments to the Irish Free State.

FREE PORTS

There are no free ports or free zones in the Irish Free State.

ENTRY AND WAREHOUSING

Entry-Goods must be declared for entry within 14 days, not including Sundays and holidays, after arrival of the ship. Goods may be entered either for home use, exportation, or warehousing.