Goods, Wares, and Merchandise, brought from Great Britain or Ireland, and entitled to any bounty or drawback of Excise on exportation from thence, and not hereinbefore enumerated or charged with duty Wares and Merchandise, the growth, free free free free 15 0 0 *All articles enumerated in the Tariff of the United Kingdom, and not enumerated in that of the Isle of Man, and which under the Tariff of the Island would be subjct to the duty of 15 per cent., are to be admitted free of duty so long as the order permitting such free importation shall continue unrescinded.— T. O., 27th Aug., and G. O., No. 74, 1853. RECIPROCITY. A LIST OF COUNTRIES ENJOYING PRIVILEGES, UNDER TREATIES OF COMMERCE WITH GREAT BRITAIN. * The Queen may restrict the privileges of Foreign Ships in certain cases.-In case it shall be made to appear to Her Majesty that British vessels are subject in any foreign country to any prohibitions or restrictions, Her Majesty may, by an Order in Council, impose such prohibitions or restrictions upon the ships of such country as she may think fit. Additional duties may be imposed.-When any preference is shown to national vessels over British vessels, or to articles imported or exported in national vessels, Her Majesty may impose additional duties on goods, or a countervailing tonnage duty, upon such ships.-16 and 17 Vict., cap. 107, s. 324--5. The vessels of all such foreign powers as have treaties of reciprocity with this country, and the cargoes imported or exported, shall be admitted on payment of the same rates of local duties as those charged on British vessels and their cargoes.-O. C., 25th Feb. and 12th June, 1841. G. O., No. 75, 1860. G. O., No. 8, 1859. EXPORTATION. PRACTICAL OBSERVATIONS ON THE ENTRY OF GOODS AND CLEARANCE OF SHIPS OUTWARDS, IN THE PORT OF LONDON. The important business of the export of merchandise, the entry of outward-bound ships and their clearance, is transacted in the outward department in the Long Room, the laws relating to which will be found at page 98. As a general rule, vessels are not permitted to take in outward cargo until their inward cargo is discharged; but as many ships will not safely float empty, and require heavy goods at the bottom, in the absence of sufficient ballast the Export Officer, upon the Tide Surveyor certifying that the vessel requires stiffening, and upon proper entry of the goods desired to be shipped, may issue a stamped note authorizing the shipment of such cargo before the discharge inwards is completed.* Entry Outwards of Ships.-The master is required by himself or agent to deliver at the outward-department, Long Room, a certificate of the inward clearance of the last voyage of the ship, specifying the goods, if any, that have been reported inwards for exportation in the same ship, and to fill up the form of entry outwards. Exports are of four descriptions, viz. :— 1. Free, which consist of goods of British produce or manufacture; foreign goods imported free of duty; and foreign goods on which all duties have been paid, and are not to be drawn back. 2. Goods under bond from the warehouse. 3. Goods entitled to drawback of Customs or Excise. 4. Goods transhipped. To render the method of clearing these several descrip *B. M., 19th July, 1848. tions of exports easily understood, the system adopted at the port of London is shown under separate headings. FREE GOODS. Free Goods are required to be cleared before shipment on No. 6 Shipping Bill, or they are liable to forfeiture, and the exporter or other person shipping them is liable to a penalty of £20. They must be shown under their distinctive headings, and the particulars of denomination, quantity by measure, weight, tale, &c., given in accordance with the prescribed list. The exporter must declare that the quantity, description, and value of the goods are correctly stated, the penalty for falsely stating them being £20; if, however, the exporter is unable to furnish correct particulars of the goods before shipment, he may enter the marks and numbers and general description of the goods, and postpone the specification of contents and value until within six days after the final clearance outwards of the vesssl. The proper officer is empowered by law to call for invoices, bills of parcels, bills of lading, books, or other documents he may consider necessary to test the accuracy of such specification; and any person in whose hands the same may be, not producing them, is liable to a penalty of 40s. The shipping bill may contain any number of consignments, but it must bear a Customs adhesive stamp of 1s. 6d. for each set of bills of lading that may be signed by the master of the ship in respect of such goods. It must be presented at the outward-department, Long Room, or to the Export Officer at the station of shipment; and if the goods are to be shipped by lighter it must be accompanied by a receiving note, addressed to the mate of the ship, and be officially stamped. All goods cleared at the outward-department, Long Room, require a clearance note to be officially stamped, which is the authority to the wharfinger at any station in the port to ship the goods. BONDED GOODS. Goods Exported from the Warehouse under Bond.—The exporter is required to prepare a bond note, and to give bond at the Bond Office for the due exportation and landing of the goods at the port of destination named; also a No. 5 Shipping Bill, and have it noted at the outward-office, Long Room, that the vessel is entered outwards, and is of legal tonnage, viz., 50 tons.* If they are warehoused at several places, a bond note and shipping bill are required for each station. Bond being entered into, the bond note is returned to the exporter, who enters upon the shipping bill (having a stamp of 1s. 6d. for each consignment by sets of bills of lading affixed) the particulars of the intended shipment, and delivers the bond note and shipping bill at the Controller of Accounts Office for the station where the goods are warehoused, together with a Locker's order, and also a dandy note if the goods are to be removed by cart; but if they are to be water-borne direct from the warehouse to the ship, or delivered from the warehouse into ship alongside, or if the ship is in the same dock, a black pricking note is issued in lieu of dandy note. The bond note and shipping bill are retained by the Controller of Accounts, who forwards the former to the Examiner, and the latter to the outward-department, Long Room, where a copy is made, called a "slip," and forwarded to the Export Officer on the station where the vessel is loading. The Locker's order and dandy note, or pricking note, as the case may be, are forwarded by the exporter to the Locker, who delivers the goods, takes a receipt for them from the carman or lighterman, and forwards the Locker's order, with the delivery certified, to the outward-department, Long Room. If the goods are removed by cart, the Locker sends the dandy note with them, under cover, addressed to the Export Officer on the station of shipment, the exporter being there required to make out a red pricking note. The Export Officer having identified the goods, records his examination on the dandy note, issues the pricking note authorizing the receipt of the goods on board the vessel, and having certified the shipment on the dandy note, forwards it to the outward department of the Long Room. If the goods are removed by lighter, the Locker issues the black pricking note to the lighterman, and the goods may be at once shipped. In either case their receipt on board is certified on the pricking note by the master, mate, or tidewaiter, the signature of the master or mate being countersigned by the Export Officer, who, having received the * Continental Steamers are exempt from this regulation.-B. M., 16th July, 1858. |