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foot, thus 40/- per steamer ton is 1/- per foot, 25/- per sailing vessel The following table will be found

ton is 6d. per foot, and so on. useful in calculating freights :

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In addition to the freight, there is generally a charge of 10% for "primage," thus freight is generally said to be at, say, “27/6 and 10% primage." Primage was formerly a gratuity paid to the captain of the steamer for taking care of the cargo, but it is now considered part of the freight, and goes into the pockets of the shipowner. This way of quoting is the general custom, but shipowners might just as well say 30/3, instead of "27/6 and 10% primage." It is merely a matter of reckoning, though one of our Consuls abroad appears to consider the 10% as a commission (on the freight) charged by the exporter !

4. CUSTOMS FORMALITIES.

Within six days of the final "clearance" of the vessel, the Customs "Specification" must be made out and delivered to the proper officers at the Custom House at the port of shipment. There are two forms in use for this purpose-one (on white paper) for

goods produced or manufactured in the United Kingdom; the other (on pink paper) for goods produced abroad, i.e., goods imported from abroad and re-exported. These forms (which are printed on foolscap sized paper) may be obtained from most commercial stationers in London and other ports. A specimen of each form is given on the following two pages.

The filling up of these forms is extremely simple, as will be seen. The only possible difficulty is with regard to the description of the goods. This has to be in accordance with the "Official Export List," which is a list formulated by the Customs officials, and shows the different headings under which the various kinds of goods must be entered, as it would obviously be impossible to have a separate heading for each class of goods. This list may be obtained from the Government printers, Messrs. Eyre & Spottiswoode, London, price 2d. The following is an extract :—

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Cotton Piece Goods, printed or dyed.

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of Mixed Material, Cotton predominating (to include only those goods that, although mixed with other materials, yet maintain the character of, and are generally known as, Cottons).

Goods, manufactured, unenumerated.
Cotton Manufactures, unenumerated.
Woollen Manufactures: Rugs, &c.
Animals Bulls, Oxen, &c.
Machinery, Steam, other kinds.
Machinery, Steam, other kinds.

Cotton Piece Goods, dyed.
Silk Broad Stuffs.
Chemical Products.
Coal Products.

Cotton Piece Goods, printed.

Goods, manufactured, unenumerated.

Earthenware: Red Pottery, &c.

Iron Manufactures, unenumerated, wrought.
Goods, manufactured, unenumerated.
Dye Stuffs, other sorts.

Coal and Culm.

Cotton Lace, &c.

Cotton Manufactures, unenumerated.

Arms and Ammunition: Swords, Cutlasses, &c.
Carriages Cycles and Parts thereof.

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*The Specification of Goods exported must be delivered to the proper Officers of Customs within six days from the time of the final clearance of the ship, as required by the Customs Laws.

Marks.

Nos.

Number

Quantity and Description of British and and Description of Irish Goods, in accordance with the require

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Packages.

ments of the Official Export List.

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(Countersigned)

Officer of Customs.

I declare that the particulars set forth above are correctly stated.

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* SPECIFICATION for Foreign Goods free of Duty, or on which all duties have been paid. Port of London Ship's Name

Malay

Master, for

Date of Final Clearance of Ship.

Singapore

7th October

* The Specification of Goods exported must be delivered to the proper Officers of Customs within six days from the time of the final clearance of the ship, as required by the Customs Laws.

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(Countersigned).

Officer of Customs.

I declare that the particulars set forth above are correctly stated. (Signed). Melville Booth & Co., Exporters,

Dated

8th October

189 8

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(Address)

Sackville Street, London.

The quantities of the goods have also to be stated in tons, cwts., lbs., yards, dozens, &c., in accordance with the Customs regulations, and the value must be given in each case. These particulars are required for statistical purposes; and in order that the statistics may be correct, it is important that the particulars be accurately stated. When goods are shipped through a shipping agent, that individual, of course, attends to all the Customs formalities. It is very desirable that in every case the ultimate country of destination be stated.

The Customs formalities above described are applicable only to "free goods" (i.e., goods not liable to duty). The Customs formalities respecting Dutiable (or Bonded) goods are dealt with in Chapter VIII.

Shut-outs. Sometimes a steamer is unable to take on board all the goods sent down for shipment. Those not taken on board are said to be "shut out" or "short shipped." The documents made out for them are cancelled, and everything of that kind has to be begun de novo, when the goods are to be shipped by another vessel.

A Drawback is the giving back of duties previously paid on merchandise, when such merchandise is received into warehouse or re-exported, e.g., British manufactured tobacco and snuff, compounded spirits (unsweetened), British liqueurs, beer, roasted coffee, wines, &c.

A Debenture is a Custom House certificate entitling the exporter of certain commodities to a drawback of duty.

A Bounty is a premium paid by the Government of a country to exporters of certain commodities, chiefly with a view to enabling them to undersell foreign competitors. There are no bounties paid in this country, but Germany, France, and other countries give them-on sugar, for instance the object being to enable producers to undersell foreign competitors.

An Allowance is a sum granted to the distiller or rectifier of British spirits, on such spirits being deposited in warehouse or exported, to compensate for loss due to Excise restrictions.

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