Schedule of Duties on Goods the Produce or Manufacture of the United Kingdom, imported by Vessels trading under the Provisions of the Acts for regulating the direct and circuitous Trade between the United Kingdom and India; but not otherwise. Articles subject to no Duty :-Anchors and grapnels, bellows, bird shot, blankets, blocks of sorts, boxes (pump), brass work and ware, broad cloth, braziery, buntin, camblets, canvas, capstan furniture, carpets of woollen manufacture, channel-work for ships, clocks, coffin furniture, compasses (azimuth, hanging and steering), copper of every description, copper pumps, copper rings, cordage, cotton screws (iron), cutlery, deals of sorts, figure-heads, fire and garden engines, gold leaf, Guernsey shirts, guns and pistols, hammers, hatchets, saws, hawse rollers, hose (woollen), jewellery, iron, iron butts, ditto hoops, ditto rivets and sheet, ditto cables, ditto chains, ditto chests, ditto kentledge, ditto knees, ironmongery and iron-work of every description, iron (plate or wrought), kitchen utensils, lanthorns, lead in sheets (cast or rolled), lines and twine, locks, bolts, and hinges, mangles or hackles of iron, marine stores, masts, spars, and oars, mathematical instruments, metals (wrought or unwrought), mooring chains, nails of iron or copper, palm irons, pitch and tar, plate and plated ware, pump hide, rosin, sail needles, scupper leather, shawls (woollen manu facture), sheaves and pins, shot, spars, speaking trumpets, stationery and books, steel, table utensils, time and binnacle glasses, tin, tin plates and tin ware of every description, toys of iron or tin, types, trinkets composed wholly or chiefly of metal, vitry, watches and time-keepers, weights and scales, wire (of iron, brass, steel, silver, and gold), woollens and all articles of wool, worsted, or yarn. Articles subject to 24 per Cent. :-Articles for wearing apparel (not of woollen manufacture), beads, beer, blacking and brushes, bottles (empty), canes and rattans, carriages and conveyances, chalk, coals, confectionary and sweetmeats, coral, corks, cotton yarn and thread, crystal ware, cyder and perry, earthen-ware, eatables, engravings, filtering stones, flint stones, furniture (household), glass and glass-ware of every description, gold and silver lace, gunpowder, lackered ware (not metal), leather of sorts, marble slabs and tiles, medicines, musical instruments, oils, ochre, paint and paint brushes, perfumery, piece-goods, pictures, printed cottons and calicoes, red and white lead, saddlery, seeds of all sorts, soda water, spirits of turpentine, tallow (British), tobacco and snuff, tobacco pipes, turpentine, varnish, vegetable soup, verdigrease, vinegar. Articles subject to 10 per Cent. :-Spirituous liquors. All articles not before enumerated are subject to a duty of 31 per cent. Schedule of Duties on Goods the Produce or Manufacture of Foreign Europe, imported.-Opium, 24 rupees per seer. Wines and spirits, 10 per cent. Other articles, 5 per cent. IMPORT REGULATIONS.-All goods attempted to be landed at any other place than the Custom-house, are liable to confiscation. A manifest of the cargo of every vessel entering the port, must be delivered in on oath. In landing the cargoes, each boat to be accompanied by a note, specifying the quantity and quality of the goods addressed to the Collector, who shall write an order on the note, to weigh, or examine, or pass them. Goods not manifested are liable to confiscation; or if the goods are laden on freight, the Master or Supercargo is liable to a penalty not exceeding the value of them. In case of a refusal, the Board of Revenue may prohibit the landing, and may withhold a port-clearance and pilot. Previous to landing, security must be given for payment of the duties, either by a deposit of goods, or of Company's paper; in default of payment in three months, the said deposit is forfeited. The original invoices of all goods imported must be produced at the Custom-house, and the duties adjusted according to their amount. In the event of no invoice being produced, or of the Collector seeing cause to sus pect that the invoice does not exhibit the true prime cost, the duties are to be settled on the Calcutta prices. British ships importing at the foreign settlements, pay the same duties as if imported at Calcutta. Duties on Coromandel goods are levied on an advance of 15 per cent. on the invoice prices, and on China goods on an advance of 30 per cent. The duties on all spirits imported by sea in casks (Batavia arrack excepted) are calculated on a fixed valuation of £30 per pipe. A deduction of 10 per cent. is allowed for leakage, provided the Collector is satisfied that the casks have not been filled up. Otherwise, the casks are to be gauged, and the duty levied on the actual quantity. The duties on the cargoes of Portuguese ships importing from Macao, are levied on the amount of the account sales; or, in the event of those accounts not being produced, or the Collector having reason to suspect that they exhibit a false statement, on an advance of 40 per cent. on the prime cost. Goods imported on American vessels, pay the same duties as the cargoes of British vessels; and the duties on American produce are adjusted from the account sales. The duties on goods imported under any other foreign flags, are levied on an advance of 60 per cent. on the prime cost. And all goods from sea imported into Calcutta from any of the foreign settlements, are assessed in the same manner as if imported on a foreign bottom. No remission of duty on damaged goods is allowed after they have passed the Custom-house; and all such goods, to entitle the owners to a remission, must be publicly sold at the Custom-house, and the duty settled on the proceeds. Receipts are granted for all packages regularly marked and numbered, which may be lodged at the Custom-house; and the Collector is liable for the safe custody of the same. But the owners are liable to godown rent, if they allow their goods to remain for more than seven days in the Custom-house godowns, or under the shed; and to wharfage, if they leave them for more than fourteen days on the wharf. Precious stones, though exempt from duty, must be entered, with a specification of their value, under a penalty of 10 per cent. Copper and other goods, received at any of the other Presidencies in payment of advances due on contracts with the Company, or purchased at the Company's warehouses, pass duty free. Security must be given, as in other cases, for the eventual payment S of the import duties, on goods landed for exportation, or transshipped in port. Parcels, or necessaries from Europe, are passed free of duty at the discretion of the Collector. But no other exemptions from duty are allowed, without special orders from the Governor-General in Council. The importation of saltpetre from the interior into any settlement or possession, subject to the dominion of any foreign European State, situated within the limits of the Presidency, is strictly prohibited, except in cases provided for in Section 8 of Reg. X. 1816. The following is a Table of Exchange for the settlement of the Calcutta Customs. COUNTRIES. COINS. RATE OF EXCHANGE. Great Britain............................Pound sterling...at 10 Sicca Rupees. Germany Denmark Ceylon འ་འ་ད France Ditto འ་་་ད་འ་་་་ Rix-dollar at 1 Sicca Rupee, 10 Annas. Livre Tournois at 24 for 10 Sicca Rupees. Spain.........~~~~~~~~~~Spanish dollar...............at 24 Sicca Rupees. China n Madras Ditto ་་་་་་ Raize Piastre at 12 Annas. Tale. ........................at 23 Sicca Rupees. .........................Star Pagoda ............at 33 Sicca Rupees. .........Swamy Pagoda at 4 Sicca Rupees. American currency to be converted into pounds sterling, as follows: New England.....................by multiplying by three, and dividing by four. Virginia ...........................⌁by multiplying by three, and dividing by four. New York........................by multiplying by nine, and dividing by sixteen. Pennsylvania ...............⌁by multiplying by three, and dividing by five. South Carolina by deducting one twenty-seventh part. Georgia ..............................by deducting one twenty-seventh part. The pound sterling to be rated as above at 10 Sicca Rupees. Where the invoices are in dollars, the dollar to be rated at 24 Sicca Rupees. EXPORT REGULATIONS, 1810.-The export duties, unless otherwise directed, are levied on the Calcutta market price of the goods, after deducting 10 per cent. therefrom. Articles of home produce or manufacture, which shall be exported to any of the foreign settlements, shall be liable to the same duties as if they were exported by sea on a foreign bottom. All private goods for exportation must be shipped from the Customhouse ghaut, with a permit from the Collector, with the exception of grain, which, after being entered, may with permission be shipped from the other ghauts, and of goods going to Europe on the Company's tonnage, which may be shipped from the export warehouse, on a certificate stating that the duties have been paid, being produced along with the manifest, to the export warehouse keeper. The export duties must be paid, or security given for their payment, within ten days before the goods are permitted to be shipped. When the Collector suspects that the value of any bale of piece-goods exceeds that which is set forth in the chelaun, the goods are to be appraised, and the shipper must either pay the duty agreeable to the appraisement, or he will not be allowed to ship the goods. With the sanction of the Board of Trade, however, the proprietor may have the option of transferring such goods at their appraised value to the Company. Bales, containing a greater quantity of piece-goods than is described in the chelaun, are liable to confiscation; and whatever goods may have been previously shipped under the same chelaun without examination, must pay double duty. Of all other sorts of goods, the Collector is at liberty to examine one or more parcels at his discretion; and if their contents be found to vary from the chelaun, the owner is liable to the same penalties as in the case of piece-goods. Goods attempting to pass Calcutta, without bringing to at the Customhouse, and receiving the permission of the Collector, are liable to confiscation. Naval stores and provisions, the property of the Crown, pass free of duty; but not articles furnished to the navy by contractors or their agents. Parcels for individuals, and necessaries, are passed at discretion. A drawback to the amount of two-thirds of the import duties, is allowed on the re-exportation of all goods imported expressly for re-exportation, except in cases where the amount of the drawback is otherwise fixed. All such goods must be exported through the Custom-house, and included in the manifest. And no drawback is allowed on any packages, but such as are entire as imported, nor in any case after the port-clearance is taken out. No claim for return of duty, on goods stated not to have been shipped, is admitted, after the departure of the vessel from Sagor. |