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RETURN to an Order of the Honourable The House of Commons,
dated 11 March 1880 ;-for,

ETURNS" of PART I., of the RATES of IMPORT DUTIES Levied in EUROPEAN COUNTRIES and the UNITED STATES upon the PRODUCE and MANUFACTURES of the UNITED KINGDOM:"

Ar PART II., of the RATES of IMPORT DUTY Levied in the pal COLONIAL and other POSSESSIONS of the UNITED KNGDOM upon the PRODUCE and MANUFACTURES of the UITED KINGDOM."

(Duties in force, so far as ascertained, at date of issue of this Return, March 1880.)

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INTRODUCTION.

IT appears desirable, in issuing this Return, to call attention to the fact that the Customs regulations of the various countries differ considerably, and the differences are important to trade as well as the differences in the duties themselves. These regulations are sometimes very stringent, and they are also enforced with varying degrees of strictness. It would be out of place here to name any particular countries as to which complaints are made respecting the Customs regulations and the mode of enforcing them, but as an illustration, apart from complaints, of what the effect of Customs regulations may be, it may be mentioned that heavy fines are exacted by the Customs authorities at Russian ports for any slight and often scarcely noticeable error in the declaration made by captains of vessels; and, in addition to these heavy penalties, the vessel is liable to be, and is frequently, delayed till such fines are paid; entailing serious losses on both the shipowner and the merchant who may be engaged in trade with that country. In Spanish ports also vessels are liable to be detained, should there appear to be any discrepancy in the ship's papers, and are frequently charged heavy port dues during such time as they may be so detained. This evil is also aggravated in some countries by the practice of allowing the Customs authorities to appropriate a certain percentage of any sums that may be received in fines. In certain cases too the Spanish regulations oblige a registration fee to be paid to the Spanish Consul at the port of shipment, amounting to about 1 per cent. of the value of the cargo shipped from this country to Spanish ports. Without the Consul's visé the master of the vessel would not be allowed to land his cargo on arrival at the port of destination. All such charges and regulations necessarily affect the trade with the countries concerned quite as much as the tariff rates.

Considerable alterations have taken place in the tariffs of the different European countries since the publication of the last Return, dated October 1876, No. 205, Session 1876. The general tendency has been to increase the rates of import duty, but, as a notable exception, the duties in Holland have been considerably modified. The most noticeable alteration in the Dutch tariff is, perhaps, the removal of all rates of import duty on yarns of cotton, linen, and silk. Copper and lead, and common copper and lead wares, are now admitted duty free. The import duty on leather has also been abolished in Holland.

In Russia the duties are now levied in gold instead of in paper, an alteration which, at the former rates of exchange, would give an increase in the rates of duty of about 30 per cent. In other respects, and with the exception of an augmentation in the rates on locomotives, pianos, spirits, and leaf tobacco, the Russian tariff has been but little disturbed, though a proposal for the increase of the import duties on certain iron manufactures is now under the consideration of the Russian Government.

In Sweden, sugar, spirits, and tobacco have been subjected to higher duties, amounting to about 25 per cent. above the former rates on sugar, 15 per cent. on spirits, and 50 per cent. on unmanufactured tobacco. In Norway, in

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