THE

WATERSIDE PRACTICE

OF THE CUSTOMS,

AS FOLLOWED IN THE PORT OF LONDON.

The design of "The Waterside Practice" is to familiarize and explain the duties pertaining to the Landing department of Customs' business, as pursued on the River, at the various Docks, Quays, Examination Floors, Baggage and Bonding Warehouses, Wood Yards, &c., by shewing the nature and use of the several documents employed, the particulars required, as well as the mode of computing and recording accounts of goods and merchandise imported or exported. In accomplishing this object with regard to imports it was thought that the natural order of following vessel and cargo, from the period of arrival, through the successive processes as they arise until the final clearance-accompanying these with all necessary explanations, forms and examples-was that best adapted to answer the end proposed; whilst all needful information in regard to exports will be found following it.

Ships' Reports.-The Master of every merchant vessel, within 24 hours of entering the port of arrival is bound to Report his cargo to the Chief Officer of Customs, agreeably to the particulars set forth in the 7th section of the Regulation Act.

Entries. (1)-The agents, consignees or proprietors of the cargo, being advised by receipt of Bills of Lading, or other intimation, enter their several goods by passing, when fully cognizant of the contents, perfect prime warrants; or, when not sufficiently informed, Sight Entries, and obtain thereon an order from the Registrar at the station where the ship unlades, addressed to the Tide-waiter in charge of the vessel, to discharge the packages specified in the warrant for examination by a Landing-Waiter at some authorised Wharf, Dock, or Legal Quay therein named: or to allow them to be examined

(1) For Forms of Entries and further particulars, see fol. 173,

on board by a Landing-Waiter and transhipped; or, unladen into craft for transhipment, when so directed by the order, that officer being thereafter held responsible for their proper treatment so long as the goods continue in his custody. Every Entry should contain the names of the ship, the master, the port or ports whence she sailed, the date of entry, together with the name of the person or firm entering the goods, also the correct marks, numbers and descriptions of the several packages; but the particulars required of the goods contained therein will be found to differ, according to the description of Entry made. Entries are divisible into two classes, the perfect and the imperfect; and the former subdivide themselves into Free Warrants, Bills of Store, Prime Duty-Paid, and Post, and Prime Bonding Entries. These are all perfect for the goods and quantities described thereon. Sights, Dock Orders, and Imperfect Warehousing Entries, passed agreeably to report by mast ers, or owners of vessels discharging at the Docks, Legal Quays, or Sufferance Wharves for the purpose of clearing their ships, form the imperfect class; and these require to be completed by subsequent perfect entries either duty-paid, or Bonding.

Free Entries require a correct description of the article as set forth in the Customs' Tariff. The quantities need not be given, the amount found upon examination being recorded by the Landing. Waiter upon the bill used for statistical purposes, but when the invoiced particulars of articles and quantities are entered, the deli veries are much facilitated. When these are not known it is usual to enter an amount sufficient to cover the importation (1).

Entries by Bill of Store (2) are made for British goods previously exported, and lacking sale within six years, are returned. Upon these, free delivery is granted, when drawback has not been received, or, when received, by repayment of the drawback.

Prime Duty-Paid Warrants should contain a full description of the goods agreeably to the ratings they are liable to in the table of duties, and the precise quantities of each intended to be entered: and, should such quantities not suffice to cover the importation of each article, save for corn and goods paying duty by tale, a post Entry, referring to the prime duty-paid, and containing like particulars, may be passed for the differences now ascertained to exist. Also, when duty is paid in excess on the prime, an Over Entry, or a Special Certificate may be obtained for a return of the amount overpaid. For corn and taleable articles a second prime entry must be passed.

Prime Bonding Warrants should contain the usual particulars, and specify likewise, where the merchandise is to be bonded. But for the goods, a general description, not necessarily identifying them with a precise rating in the Tariff, will suffice. After examination, bonded goods are transferred from the custody of the LandingWaiter to that of the warehouse-keeper's locker, and delivery orders

1) See Free Goods, fol. 123.

(2) See Form of Entry, fol. 182.

granted for them by the warehouse-keeper, on receipt of proper Home Consumption Warrants." "Export Entries," or "Removal tices,” for either of which latter purposes, boud is previously quired to be given to ensure their due disposal. Upon the remoI of bonded goods from one port to be warehoused at another, in dition to the endorsement on the entry of the quantity of goods ceived, any increase or decrease must be noted; not only of such may have arisen in transit, but also, whatever may have accrued nce the original importation of the goods. (1). For goods so reoved and constructively warehoused, an additional bill is required om the party entering them, to be endorsed by the Landing offiers with the above particulars, and transmitted to the Examiner. Sights are imperfect Entries, designed to enable the merchant, by a revious examination of his goods, in the presence of proper officers, o make perfect entry thereof; and they are only granted upon his delaration of inability, from lack of sufficient information otherwise so o do. With the declaration of the proprietor, or his agent, the face of a Sight must bear the usual particulars of the ship, date, &c. The escriptions of the packages and the contents, however, are taken rom the Bill of Lading, with which, and the ship's report, they hould agree. They may be, as to contents, of the most general ind; as "Merchandise," "Contents unknown:" or, indeed, left

..

lank, if so on the Bill of Lading; therein differing from prime Bondng Warrants; for although with them, general terms may be emloyed, such as Sugar," when embracing varied qualities and ratings of that article, or, "Silk Manufactures," when ribbons, piece goods nd manufactured articles, all separately rateable, are included; yet f other goods be found not fairly coming under the general term used, hey would, in warehousing entries, be deemed not entered, and treated ccordingly but as respects Sight entries no such detention would nsue. Within three days of the date of examination, perfect entry nust be made, or when reason sufficient is assigned by the applicant n writing, that he is entitled to the indulgence, a farther extension ›f time, not exceeding three additional days, may be granted by the uperior officers. Sights are then perfected, by endorsing the exact veight, tale, gauge, measure or value of each several rating for the ackages borne upon them; and by one or other, or partially by ach of the different kinds of perfect entry, the whole of the goods contained in all the packages, are at once, or from time to time enlorsed, and with proper corresponding Bills, again passed through he Long Room of the Custom House, and converted into one or nore perfect warrants. When the Sight is perfected, it takes the character of a perfect Entry, and such goods as may have been >mitted to be endorsed, are treated by the officers of Customs as anentered.

Sight Entries are permitted to the master and likewise to the owner of any ship lying alongside the Legal Quays, or Sufferance

(1) G. O.,

G

Wharves, south of the Thames from London Bridge eastward to Dockhead, under such general description, as is contained in the report, for any goods which shall not have been entered by the owners thereof, within 48 hours from the day of report, upon con dition that perfect entry be made by the proprietor within one month of the date of landing. Such goods consequently are liable to seizure for inaccuracy of entry, only after the lapse of a month, or after the proprietor's perfect entry has been passed; and if perfect entry be not made, or a delivery order obtained, as prescribed by 9 and 10 Vict. cap. 39, the goods may be placed in the Queen's warehouse and dealt with, as if landed by Bill of Sight.-B. M. 1st June, 1850

Imperfect Warehousing Entries.-Under similar circumstances and conditions, are, by their special acts granted to the several Dock Companies. They are also empowered, after seven clear days from the date of report, on their passing a Dock order, to land, examine and warehouse all goods uncleared, from ships discharging on their premises.

Prime Warrants, when received, are entered by the Registrar or his clerks, into official books destined to contain the officers' exami nations, or Customs' accounts, raising the charge for duty, &c. Bonding entries exclusively, are entered in Red, all other descriptions in Blue Books; nevertheless, in the blue books are inserted Short Copies, or abstracts of all Warehousing entries and examinations, for the information of the Jerquer in checking the returns of the cargo; the red books when completed by the Landing Waiter and compared by the Registrar, being forwarded to the Controllers of warehousing accounts, who thence take charge and issue the fins! order for delivery of these goods. When returned by the Landing Waiter completed, the blue books of each ship and voyage are collected together; the various documents, such as the report, war rants, lighter notes, and Board's papers are collated, and the whole carefully examined by the Registrar, to ascertain that the cargo has been fully discharged, and properly accounted for. They are then passed to the Jerquer to be finally examined and stored.

Examinations.-An Examination, wholly or in part, of all goods imported must be made, excepting those in transit, warehoused for immediate transhipment; and in the assessment for duty, the prac tice is to take weighable goods at, or as near, a net weight, as can conveniently be done, regard being had to the preservation of the goods, and a due dispatch of business. At the Queen's warehouse, packages are opened and repacked by Customs' Weighers; but else where the duty of bringing goods to the scale, and of opening them for examination, is done at the expense of the merchant.

In weighing, the scale should preponderate on the goods' side, except in the case of tobacco, when the weight side should incline1lb. when the weight does not exceed 450 lbs. and 2 lbs. when above that quantity, being deducted from each package for draft. A draft allowance of 1lb. also, deducted with the Tare, is made upon packages of Tea weighing upwards of 28lbs. gross, but without reversing the inclination of the scale.

In taring, however, a standing beam is always received. On completion of the work, all proper deductions having been taken, and the account made up, it should be left in the particular weight or measure, by which the article is rated to duty.

Bullion, Diamonds, Fresh Fish of British taking imported in British vessels, and Lobsters however taken, being admissible without Report or Entry, their examination is recorded in special books for each station, lodged with the Registrar.

Free Goods (1) now form the more considerable proportion, both in bulk and value, of the country's importations, and for them generally, the landing accounts of wharfingers and dock companies may be taken; whilst for all such imported in bulk to be delivered by craft, when the warrant is endorsed by the merchant with his invoice weight or tale, weighing or tallying may be dispensed with, and the account furnished, adopted for the official return. Landing officers, however, are enjoined to be as vigilant in their examinations of free as of duty-goods in order to prevent their being fraudulently used as a cloak for passing such as may be chargeable; and the practice is, with those encased, carefully to survey the whole number of packages externally, and, provided the general appearance does not give reason to suspect fraud, to select, as in other partial examinations, at least one in ten, for opening. Previous to delivery, it is essentially necessary that the Landing Surveyor's attention should be called to all free goods not imported in bulk, that he may satisfy himself of the correctness of each rating, and return and notify his check examinations and inspection in the official book.

Sight Entries.-Since no definite intimation of contents is afforded by sights in order to obtain accurate particulars for checking the perfect entry, a thorough examination of each package should be made by the officer. This is usually done at the same time and in conjunction with the merchant or his agent; but it is by no means an imperative practice. It is essential that the officer should make himself fully acquainted with the varieties, quantities, qualities, and proper ratings of goods so entered; and when the Sight expresses that the goods are to be warehoused for exportation only, each package must be opened, but a less strict examination is permissible, the officer in that case, taking care that the perfect bonding entry bears a like limitation as the sight entry.

Partial Examinations.-Bonding entries for exportation only, with an endorsement specifying the particular contents of each package, both as regards the tariff rating and quantities of every article contained therein, are thus treated. A selection of about one package

ten, is made by the Landing Surveyor, and examined by the Landing Waiter; and, if found to correspond with the endorsement, the

With entries for free goods, importers are to furnish an additional bill to be forwarded with the warrant to the Registrar, who should enter the latter in the Blue Book, and attach the bill thereto. The Landing Waiter, after examination, endorses the bill with the actual quantity landed, returns it and the book to the Registrar, to be by him daily transmitted to the Examiner.— B. M. 12th Sept., 1849.