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GENERAL ORDERS ON WET GOODS ISSUED BY THE COMMISSIONERS OF CUSTOMS SINCE 1st JANUARY, 1876.
G. O. 10-1876.
The Lords Commissioners of Her Majesty's Treasury having been pleased, with a view to establish uniformity of practice in the Customs and Inland Revenue Departments in respect of General Export Bonds given for the exportation of Foreign and British Spirits, to authorize this Board to dispense, so far as Spirits are concerned, with the Stamp hitherto required under the 14th Section of the Act 34 and 35 Victoria, chapter 103, to. be affixed to the Notice of Exportation given by the Exporter or his Agent:
The Board direct that for the future, upon the exportation of Spirits, Foreign or British, under the security of a General Export Bond, no Stamp duty be required on the Notice to Export mentioned in the 14th Section of the Act above quoted.
The Collector is to govern himself accordingly, and to take. care that a note of this alteration be recorded against the 14th Section of the Act, as well as upon that part of the General Order No. 97, 1871, which has hitherto required a Stamp to be affixed to the Notice.
G. O. 23-1876.
The Board have had under consideration the general question of Blending, or Vatting, Wines and Foreign Spirits in Bond; and, having regard to the similarity of the operations and to the fact that they are subject to the same general regulations:
The Board allow the merchant, after performing the operation of putting Wines or Foreign Spirits of the same sort together, whether in large or small quantities, to call the operation by either name," Blending" or Vatting," and to mark the Casks by cutting either of the letters B or V, at his option, on the head, whether they be new Casks or form part of the original Packages.
In the following cases, however, viz. :—
When Spirit is added to Wine for the purpose of fortifying it ;
When any other article, such as Fining, Coloring, &c., is mixed with Wine; or,
When Foreign Spirits are bulked for the purpose of adding Finings, Coloring, or other matter that may be allowed by existing regulations, for Home Consumption, whether in large or small quantities;
the operation is to be called a Vatting, and the Casks are to be. marked V.
G. O. 31-1876.
The Board have considered representations from Importers of Naphtha into this country requesting that " some specific test may be fixed" for the purpose of enabling them to ascertain beforehand whether Naphtha has or has not been subject to a process of purification which will render it subject to duty under the provisions of the Act 30 and 21 Vict., cap. 82, sec. 8.
It is not in the power of the Board to define by any specific test Naphtha which would be admissible free of Duty, as crude Naphtha; whilst it is admittedly in the power of Manufacturers of the Article to purify it sufficiently to render it liable to Duty under the provisions of the Law quoted above.
The Board, however, direct the Officers that in cases where Naphtha retains the disagreeable odour and flavour natural to it in its crude state, and is totally unfit for use as a potable spirit, or for admixture with a potable spirit, it be delivered free of Duty, the special authority of the Surveyor for such delivery being obtained in each instance, and a record of that officer's Examination of the Goods being made upon the Entry.
In the exceptional cases above described a Sample of the Article is to be sent to the Board for their decision.
The General Order No. 117, 1865, is cancelled.
G. O. 61-1876.
The Board resume the consideration of their General Orders Nos. 111, 1864, and 97, 1871, in reference to the Amount of Security to be given to the Crown by Exporters of Goods under a General Export Bond.
By the 1st Article of the Order 114, 1864, it is required, in respect to the Exportation of British Plain Spirits, "that Bond "be taken in a penalty equal at least to the amount of Excise "duty, together with the allowance of two pence per gallon granted by the Act 23 and 24 Victoria, cap. 129, section 4 on "the largest quantities of Spirits which may have been exported "by the Person or Firm giving the Bond in any month in the previous year, or in such penalty as may be approved by the "Board; but should the penalty of the Bond be subsequently "found to be insufficient to cover the transactions of the Exporter, additional security is to be required."
And, by the Order No. 97, 1871, in regard to the exportation of any Warehoused Goods liable to any duty of Customs or Excise, British Wrought Plate, or Goods entitled to any Customs Drawback on Exportation, it is required that Bond be given by the Exporter "in a penalty of not less than £10,000 if intended to cover the exportation of Tobacco, Tea, or Spirits; "and of not less than £5,000 if intended to cover the Exporta"tion of Goods other than Tobacco, Tea, or Spirits."
The Board consider that uniformity of practice should exist as far as possible in reference to the amount of security taken for the due Exportation of Spirits (whether British or Foreign) as well as for all dutiable Goods from Bond; and as it
appears that the regulations of the 1st paragraph of the General Order No. 114, 1864, above recited have been found sufficient :
The Board direct that in future the Penalty to be inserted in a General Bond for the Exportation of Foreign Spirits or other Goods be determined on the same principle as that in a General Export Bond for British Spirits, and that Security be taken to the extent of at least the amount of Customs duty on the largest quantity of Goods exported by the Person or Firm giving the Bond in any month in the previous year, in lieu of the penalties prescribed in the General Order No. 97, 1871.
G. O. 71-1876.
The Board are of opinion that when Blended Spirits are delivered for Home Consumption the word "Blended which is inscribed on the Cask should be inserted in the Copy of the Entry which accompanies the Goods in lieu of a Permit, and they direct that the word "Blended" be endorsed on such Copy accordingly by the Clerk in the Warehousing Department before he passes the document on to the Out-door Officer at the Bonded Warehouse.
G. O. 83-1876.
The Board resume the consideration of their Minutes dated 8th December, 1875, and 5th August, 1876, General Orders 123, 1875, and 72, 1876; the first dispensing with the examination by the Revenue Officers at the Port of arrival of Goods removed under the Warehousing Regulations from another Port, upon which the Merchant may pay Duty within a certain time according to the weight or quantity specified in the Despatch; and the second prescribing the mode of recording such transactions in the Official Books.
The Board now withdraw the restriction contained in the first named Order, viz. :-That the duty be paid within 24 hours of the arrival of the Goods; and direct that the proper Officers in London and the Collectors of the several Out-Ports to whom the General Order 123, 1875, was transmitted do correct the same by drawing a line with ink through the words "within 24 hours of the arrival of the Goods, and" in the second paragraph of the Order, and do thenceforward read and act upon the Order as if those words were not contained in it.
And with a view t giving further relief in the clerical work at Ports of Destination, the Board hereby cancel their Order No. 72, 1876, and direct that in all cases in which the provisions of the Order 123, 1875, as now amended have been compiled with, no record of the transaction be made in the Warehousing Registers, but that in lieu thereof a Rotation Number be assigned to each Account of this description as at present, and entered in its proper order in the Book known as the "Numerical List of Ships," and that in lieu of the particulars required to be given under the headings of the last five columns of that book, an entry
be made in Red Ink in connection with the rotation number according to the following words, viz. :—
Duty paid under General Order 123, 1875, Warrant No. such entry being initialed by the Collector or a superior Clerk, not being the Clerk by whom the duty paid entry is received; and, further, that the papers connected with each transaction be put away in their proper order among those relating to other completed Warehousing Accounts.
G. O. 98-1876.
The Board have had under consideration an application for the admission to duty of Bay Rum imported in Kegs of less than 20 Gallons, and it appearing that the Spirit is not potable but is prepared for Medicinal purposes only.
The Board direct that Bay Rum be treated as a Medicinal Spirit and admitted to duty without restriction as to the size of package under the 42d Section of the Customs Laws Consolidation Act, 39 and 40 Victoria, chapter 36.
G. O. 109-1876.
(Treasury Minute dated 13th November, 1876.)
With reference to your report of the 7th instant, on the application of the British and African Steam Navigation Company, requesting that Spirits may be imported into this country for transhipment in demijohns containing less than two and half gallons;-I am directed by the Lords Commissioners of Her Majesty's Treasury to state, that my Lords are pleased to authorize the importation into Ports in the United Kingdom for transhipment to other Countries of Spirits in demijohns containing not less than two gallons each, subject to the conditions and regulations as are now in force with regard to demijohns containing not less than two and half gallons, viz. :---
That the Spirits, on importation, be accompanied by a Consular Certificate, specifying the number of demijohns with their marks;
That each demijohn be sealed; and,
That previously to exportation, a special bond be entered into in this Country for the due landing of such demijohns of Spirit at a Foreign Port; the bond to be discharged by a Consular Certificate of their having been so landed within a period to be specified in the bond, or upon their being otherwise accounted for to the satisfaction of your Board.
G. O. 3-1877.
The Board resume consideration of their Minute, dated the 6th January, 1874, which directs that when the Duty on Goods lost on removal under Bond from the Port of London to other Ports does not exceed One Shilling, no claim be made by the Crown in respect to such Duty, provided the deficiency in the Goods can be accounted for as arising from natural causes, and. there is no reason to suspect fraud or neglect:
The Board now direct that this regulation be extended to Goods removed from any Port in the United Kingdom, a Certificate being given, on the Entry, by the Surveyor at the Port of arrival, that he is satisfied of the cause of the deficiency.
G. O. 6-1877.
With reference to the terms of the 95th Section of the Customs Consolidation Act, 1876:
The Board direct that the practice hitherto pursued of requiring Duty to be immediately paid on any Surplus, not equal to a legal-sized package, found after an operation of Racking or Vatting British or Foreign Spirits, is to be continued, notwithstanding such practice has not been expressly provided for in the Section in question.
G. O. 17-1877.
With a view to assimilate, as far as practicable, the check in the Accountant and Controller-General's Department upon the receipt of Duties on Goods delivered from the Ship at the OutPorts to that now in force in the case of Goods cleared for Home Consumption from the Bonded Warehouses:
The Board direct that a Return (in the Form issued with this order) be prepared by the Out-Door Department at each Port, showing the particulars of Dutiable Goods delivered on Prime and Post Entries (including those passed on Sight Entries).
The Return is to be signed by the Registrar, or by an Examining Officer where there is no Registrar, and is to be sent to the Audit of Receipt Branch of the Accountant and ControllerGeneral's Department, by the Officer who signs it, weekly from all Ports where the average number of Entries per month amounts to Fifty, and monthly from all other Ports-it being observed that this Return from the Out-Door Department is to be independent of, and not in any way to affect the transmission of the "Bill" or duplicate of the Warrant now forwarded by the Collector.
G. O. 21-1877.
The Board have before them Returns showing the practice observed at the Out-Ports in regard to Trade Marks or Brands upon Casks containing Foreign Spirits racked in Bonded Warehouses; and it appearing that the practice is not uniform, and that the requirements of the Service are not fully carried out at some Ports:
The Board direct that in future the following regulations be strictly observed, viz.:—
1.-That no Trade Brands or Marks be allowed on racked Casks other than those, if any, which appeared on the original Casks;
2. That such original Marks, if any, be properly cut into the racked Casks;