In casks.. In quart bottles Spirits and strong waters Liqueurs, cordials, and sweetened spirits.. Articles containing any quantity of alcohol or spirit which,.....do Articles. British wines, ginger ale, orange wino, orange champagne, peppermint, and all other unenumerated beverages not liable to duty as spirits (except soda, potash, and mineral waters), to pay duty as wine, malt liquor, mum, spruce, cider, and perry, in casks. Malt liquor, mum, and spruce, in bottles.. Do... Cigars.. Cigarettes, cut and manufactured tobacco, and snuff... Unmanufactured tobacco for the preparation of sheep wash only. All other tobacco... In bean and shells.. FALKLAND ISLANDS. Tariff of import duties. Pepper Live animals Meat, salted pork and beef, and meat in tins.. Wheat flour, maize in grain, and rice (whole) ........ .... Cigars and cigarettes.. Woods, common.. Petroleum and schist oils.. Articles. Tobacco, in leaf Smoking and chewing tobacco and snuff. Cast iron.... Matches, chemical, for wood .......... Unit. Per gallon .do Iron trunks, common trunks, plated. ..do .do Per dozen. .do EXEMPTIONS. All articles imported or taken out of bond for the use of the governor of the colony and for the use of Her Majesty's army and navy. The governor, military and naval departments, and messes purchasing any article, whatsoever duty paid, shall be entitled, when the duty thereon shall, in the whole amount, be not less than 10 shillings, to have the same refunded out of the public treasury on the warrant of the governor in council on the certificate of the governor or the officer in command of any military or naval department or of any of Her Majesty's ships of war. Duty. FRENCH GUIANA. With the exception of the following articles, the tariff of France applies to all imports into French Guiana: 8. d. 10 0 10 O 10 0 15 O 2 0 4 6 2 3 0 3 Unit. 06 5 0 3 0 20 220 pounds. 100 kilograms.. 220 pounds. do .do .do .do CONSUMPTION TAX. ANNEX TO THE DECREE OF MARCH 11, 1897, ESTABLISHING THE METHOD OF ASSESSMENT AND REGULATIONS FOR THE COLLECTION OF A CONSUMPTION TAX IN FRENCH GUIANA. ART. 1. The goods and articles enumerated in the following schedule, not similar to those produced in the colony of French Guiana, and likewise spirits produced in or imported into the colony, shall be subject to a consumption tax, the rate of which shall annually be fixed by the council-general. ART. 2. The regulations relative to the régime applicable to spirits produced in the colony shall continue to be enforced comformably to the provisions of the local decree of October 14, 1887, approved by the decree of December 30 of same year. ART. 3. The legislation in force for the liquidation and collection of the sea octroi at Guiana shall be applicable to the consumption tax. Schedule. Sole leather and hides, prepared with degras, Various foot wear, other than top-boots, boots, Hats of all kinds, ad valorem. Cordage: Tarred, 100 kilograms. Other, including twine and fishing lines, 100 kilograms. Cork, wrought, ad valorem. Silversmiths' wares and jewelry, ad valorem. Machinery and apparatus not destined to agri- VITRIFICATIONS-continued. Detached parts of such machinery, ad valorem. Sporting arms and ammunition, ad valorem. Cutlery, ad valorem. All wares of metal, ad valorem. Brushes, ad valorem. Small and fancy wares, ad valorem. Umbrellas and parasols, ad valorem. Chairs, armchairs, and sofas, caned or stuffed, ad Common wooden shoes, painted, varnished, or Wooden or pasteboard trunks covered with Small fine leather wares, ad valorem. Clog straps, ad valorem. Gloves of lambskin, calf, goat, or kid, ad valorem. Saddles, ad valorem. Harness makers' wares, ad valorem. Transmission belting and cable, of leather, ad Hose and other wares of leather or skin for All other goods unenumerated not similar to those IMMUNITIES AND EXEMPTIONS. 1. Arms and ammunition of war, properly so called. 2. Uniforms for military and civil officers, clothing and articles of equipment for the troops, gendarmery, military surveillance corps, and the active customs service, or articles intended for making the same. 3. Stores destined to state vessels. 4. Articles of all kinds when imported by the local authorities for account of such public services which are maintained by the colony or communes, accompanied by bills of lading as vouchers. 5. Used furniture, effects, and articles and outfits of students sent out to the colony. 6. Ice and ice-manufacturing apparatus. 7. Machines of all kinds for agricultural or industrial purposes, detached parts and fittings thereof. 8. Fire engines and apparatus. 9. Church ornaments and articles for worship imported directly for account of the vestries. 10. Coin. 11. Books of all kinds and maps. 12. Stones, crushed, building, gold ore, and salt. 13. Apparatus for telegraph and telephone lines imported for account of the state or colony. II.-DECREE ESTABLISHING THE METHOD OF ASSESSMENT, COLLECTION, AND [Journal officiel, No. 96, of March 28, 1897.] The President of the French Republic, on the report of the minister of colonies, taking into consideration article 6 of the law of January 11, 1892; taking into consideration the deliberations of the council-general of French Guiana, dated December 28, 1896, and of the colonial commission, dated August 18, 1896; the council of state having been consulted, decrees: ARTICLE 1. The above-mentioned deliberation of the council-general, the tenor of which is hereto annexed, establishing the method of assessment, the regulations for the collection, and mode of repartition of the sea octroi in French Guiana, is approved. ART. 2. The minister of colonies is intrusted with the execution of the present decree. Done at Paris, March 11, 1897. ANNEX TO THe Decree of MARCH 11, 1897, ESTABLIShing the Method of ASSESS- ARTICLE 1. The sea octroi leviable on goods of whatever origin on their importation into ports of Guiana shall be collected conformably to the annexed schedule, specifying the goods liable to the octroi and the basis for the collection thereof. ART. 2. The sea octroi shall be liquidated by the customs of the colony on a collertive statement, together with the customs duties and the various consumption taxes. ARTS. 3, 4, and 5. (Relative to the repartition of the sea octroi.) REGLEMENTARY PROVISIONS FOR THE COLLECTION OF THE OCTROI. ART. 6. All goods entering into the colony, whether liable to sea octroi or not, must be declared at the custom-house, under penalty of forfeiture and liability to a fine of 500 francs. ART. 7. The obligations of captains with regard to manifests for customs purposes shall apply to the sea octroi. This is likewise the case for the deposit of ships' papers. ART. 8. Goods other than those forwarded coastwise from one place to another in the colony may only be landed in ports open to trade. These ports are Cayenne and Saint-Laurent-du-Maroni. If important commercial interests require that a vessel should land goods elsewhere than in one of the ports open to trade, the captain or consignee of the vessel shall apply to the chief of the customs for the necessary leave to effect such discharge. On this authority being granted the vessel may proceed to the spot indicated, where the operations so exceptionally undertaken shall take place under customs surveillance. The captain will, however, be required to fulfill at the custom-house in whose district the place of discharge is situated the necessary formalities for entry, under a penalty of a fine of 500 francs in addition to the confiscation of the goods. ART. 9. Goods can only be discharged under the surveillance of the customs and with a permit issued by the latter, under liability to forfeiture and to a tine of 500 francs. Such discharge can only take place between sunrise and sunset, even if effected by permit, under liability to the confiscation of the landed goods. Moreover, each transport by lighter from the vessels to the shore must be accompanied by a memorandum under the hand of the captain, stating the marks, numbers, quantities, and nature of the goods so conveyed. The said memorandum shall be delivered to the customs officers prior to the unloading of the lighter, under penalty of the confiscation of the goods and of a fine of 100 francs inflicted on the lightermen. ART. 10. Should the captain have become liable to the infliction of a fine, the vessel shall not be cleared until the captain has consigned the amount of the fine or furnished solvent bond for the same. ART. 11. French vessels not regularly engaged in the coasting trade, as well as foreign ships, which, save in case of properly justified "force majeure" or without the special authority provided in the foregoing article 9, section 2, enter any port other than those open to trade shall be confiscated, together with their cargo, and shall be liable to a tine of 1,000 francs. This will likewise apply should such vessels unlawfully discharge goods along the coast, and all goods already landed shall be also forfeited. The same penalties shall be applicable, whether relating to coasters or undecked boats of the colony arriving from abroad or foreign pirogues or canoes, should they put in elsewhere than the aforesaid open ports or discharge or land or attempt to discharge or land goods along the coast. ART. 12. Captains and masters of vessels or undecked boats are, as regards the customs, relieved from all responsibility concerning passengers' luggage, it being the duty of every passenger, under liability to the penalties provided in the present decree, to comply with the necessary customs formalities in respect to the articles belonging to him. ART. 13. Any owner or consignee of goods shall furnish the customs with a detailed declaration, signed by him, containing all particulars necessary for the application of the tariff. This declaration must show the quantity and description of the packages and indicate the nature, kind, quality, and origin of the goods, and, further, the weight, measure, or number of goods dutiable according to weight, measure, or number, and the value of goods liable to an ad valorem duty. The declarations must also state the name of the vessel and captain. In the margin should appear the marks and numbers on the packages. The detailed declarations must be delivered to the customs office within three days from the entry of the vessel. Should the owner or consignee of imported goods be unable, owing to exceptional circumstances, to furnish the required particulars, he shall be allowed by the chief of the customs, subject to the necessary precautionary measures, to identify the said goods himself prior to furnishing the detailed declaration; but the employees may in no wise be concerned in such examination. ART. 14. The sea octroi to be collected shall consist of such octroi as is payable on the deposit of the declarations by the parties liable thereto. In case of modification or amendment of the tariff, the proportion of the duties payable shall be regulated by the date of the entry in the register of the detailed declarations at the custom-house of the port or place where the goods have already arrived and can be exhibited to the customs. ART. 15. No declaration can be made in anticipation-i. e., prior to the importing vessel being reported to the customs of the port or station where the declaration is presented. ART. 16. The dutiable value upon which the octroi must be calculated shall be: 1. That fixed by the "official current price list" (mercuriale officielle) periodically established in execution of the local decree of February 22, 1838. 2. For goods not mentioned in the said "mercuriale," the invoice value increased by 25 per cent. ART. 17. Detailed declarations can only be rectified when the goods are not undergoing examination. Any designation of a package for inspection shall amount to a commencement of examination. ART. 18. The customs shall have the faculty to check the accuracy of the declaration, whether in reference to goods or passengers' effects. For this purpose the goods or effects shall be taken to the customs office or to any other appointed place in order to be examined, weighed, measured, or counted. In the event of verification the octroi is levied on the quantities ascertained by the customs. Should the customs deem it unnecessary to proceed to an inspection, the octroi shall be charged upon the quantities set forth in the declaration. ART. 19. The examination can only be effected in the presence of the declarers (owners of goods or captains of vessels) or their representatives. The goods shall be deemed to be the property of the party in whose name they are presented. ART. 20. If on entry the customs suspect that the value of the goods dutiable ad valorem has been inaccurately declared, they may proceed to an evaluation of the goods by experts. Two arbitrators or experts shall thereupon be appointed, one by the declarer and the other by the chief of the local customs service. Should the experts not agree or should the declarer exact it when the experts are appointed, the latter shall choose an umpire. Should the declarer refuse to appoint an expert, the president of the tribunal at Cayenne or the justice of the peace at Maroni may appoint one on his behalf, and in the event of the experts disagreeing an umpire may be appointed in like manner. The decision of the arbitrators shall be final and no appeal can be taken therefrom. Should the experts' examination establish that the value does not exceed the amount declared by the importer increased by 25 per cent, the octroi shall be collected on the declaration or invoice augmented as aforesaid. Should the value assessed by the experts exceed by 5 per cent the amount of the declaration, with an increase of 25 per cent, the customs will collect the octroi on the experts' assessment. Such octroi shall be increased by 50 per cent as a fine if the experts' assessment exceeds by 15 per cent the declared and augmented value, and the goods may be detained until the importer has paid or furnished bond for the fine. All expenses due for the experts' assessment shall be borne by the declarer should the value assigned by the arbitration committee exceed by 5 per cent the declared and augmented value; otherwise the same shall be borne by the treasury of the sea octroi. |
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