Entry. Crown, One Moiety of the Overplus shall be given to the INWARDS. Officer or Officers who had detained and taken the Goods; -and the Money retained for the Benefit of the Crown shall be paid into the Hands of the Collector of the Customs, with the Knowledge of the Controller, and carried to account as Duties of Customs. --- XXI. PROVIDED always, and be it further enacted, That the Value of Goods imported by the East India Company, and of all Goods called "Piece Goods," being Articles manufactured of Silk, Hair, or Cotton, or any Mixture thereof, imported by any Person into the Port of London, from Places within the Limits of the Charter of the said Company, shall be ascertained by the Gross Price at which the same shall have been sold by Auction (1) at the Public Sales of the said Company; and that such Goods shall be landed and secured in such Places and in such Manner as the Commissioners of His Majesty's Customs shall require, until the Duties thereon shall have been duly paid, or the same shall have been duly exported. Value of East according to XXII. AND be it further enacted, That the East India E. I. Company Company shall fairly and openly expose to Sale, and cause to sell Goods. to be sold, all such Goods so charged to pay Duty according to the Value thereof, by way of Public Auction, in the City of London, within Three Years from the Importation thereof; and shall give due Notice at the Custom House in London, to the Officers appointed to attend such Sales, of the Time and Place thereof. XXIII. AND be it further enacted, That if the Importer of any Goods, or his Agent, after full Conference with him, shall declare upon Oath, before the Collector or Controller, that he cannot for want of full Information make a perfect Entry thereof, it shall be lawful for the Collector and Controller to receive an Entry by Bill of Sight, for the Packages or Parcels of such Goods, by the best Description which can be given, and to grant a Warrant thereupon, - in order that the same may be landed, and may be seen and examined by such Importer, in presence of the proper Officers; AND within Three Days after INWARDS. Entry. Importer to examine and make perfect Entry in Three Days. Or Goods to be Warehouse; any Goods shall have been so landed, the Importer shall make a perfect Entry thereof, and shall either pay down all Duties which shall be due and payable upon such Goods, -or shall duly warehouse the same, according to the Purport of the perfect Entry or Entries so made for such Goods, or for the several Parts or Sorts thereof: PROVIDED always, that if any Sum of Money shall have been deposited upon any Entry by Bill of Sight, on account of the Duties which may be found to be payable on the Goods intended therein, it shall be lawful for the Officers of the Customs to deliver, in virtue of the Warrant for landing the same, any Quantity of Goods, the Duty on which shall not exceed the Sum so deposited. XXIV. And be it further enacted, That in default of taken to King's perfect Entry within such Three Days, such Goods shall be taken to the King's Warehouse by the Officers of the Customs; and if the Importer shall not, within One Month after such landing, make perfect Entry or Entries of such Goods, and pay the Duties thereon, or on such Parts as can be entered for Home Use, together with Charges of Removal and of Warehouse Rent, such Goods shall be sold for the Payment of such Duties, (or for Exportation, if they be such as cannot be entered for Home Use, or shall not be worth the Duties and Charges,) and for the Payment of such Charges; and the Overplus, if any, shall be paid to the Importer or Proprietor thereof. and in One Month may be sold. East India Com pany may enter by Bill of Sight; and make per fect Entry within Three Months. XXV. PROVIDED always, and be it further enacted, That it shall be lawful for the East India Company, without making the Proof herein-before required, to enter by Bill of Sight, to be landed and secured in such Manner as the Commissioners of His Majesty's Customs shall require, any Goods imported by them, and also any Goods imported by any other Person from Places within the Limits of the Charter of the said Company, with the Consent of such Person, - upon Condition to cause perfect Entry to be made of such Goods within Three Months from the Date of the Importation thereof; either to warehouse (1) the same or to pay the Duties thereon within (1) By the Warchouse Regulations, these, which are the ordinary Regu lations of the Company, are in effect superseded, see Cap. 112. INWARDS. Entry. Ad valorem and such Rated Duties. the Times and in the Manner herein-after mentioned; (that is to say), if such Goods be charged to pay Duty according to the Value, then to pay such Duty within Four Months from the Sale of the Goods; and if such Goods be charged to pay Duty according to the Number, Measure, or Weight thereof, then to pay one Moiety of such Duties within Six Calendar Months from the Time of the Importation of such Goods, and the other Moiety within Twelve Calendar Months from such Time; Goods shall be secured in such Places and in such Manner as the Commissioners of His Majesty's Customs shall require, until the same shall have been duly entered, and the Duties thereon shall have been duly paid, or until the same shall have been duly exported: PROVIDED also, that it shall be lawful for any other Person who shall have imported any Goods from Places within the said Limits into the Port of London, in like Manner to enter Bond, such Goods by Bill of Sight in his own Name, upon giving sufficient Security by Bond, to the Satisfaction of the Commissioners of His Majesty's Customs, with the like Conditions as are required of the said Company, for making perfect Entries, and for selling at the Sales of the said Company all such of the said Goods as are called "Piece Goods," (1) and for the securing and the paying of Duties; provided such Goods be entered by such Bill provided Goods of Sight, to be warehoused in some Warehouse under the be secured in Company's Superintendance of the said Company, and in which Goods Warehouses. imported by the said Company may be secured in manner before mentioned. or Private Importers may enpany may, on ter as the Com Payment of Duties, Goods to be sold. XXVI. And be it further enacted, That in default of In default of perfect Entry within Three Months as aforesaid, of due Entry and Payment of Duty within the Times (2) and in the Manners herein-before respectively required, it shall be lawful for the Commissioners of His Majesty's Customs to cause any such Goods, in respect of which such Default shall have been made, to be sold for the Payment of such Duties (or for Exportation, if they be such as cannot be entered for Home Use), and for the Payment of all Charges incurred by the Crown in respect of such (1) See § 21. (2) That is, in case the perfect Entry should not be an Entry to warehouse INWARDS. Goods; and the Overplus, if any, shall be paid to the Proprietor thereof. Entry. East India Company to pay ceiver General. Duties to Re Goods damaged on Voyage; Abatement of Duties. XXVII. AND be it further enacted, That the East India Company shall pay into the Hands of the Receiver General of the Customs every Sum of Money due from the said Company on account of the Duties of Customs, at the respective Times when the same shall become due; and that the said Receiver General shall give to the said Company a Receipt for the Monies so paid, on the Account of the Collector of the Customs, which Receipt, when delivered to such Collector, shall be received by him as Cash. XXVIII. AND be it further enacted, That if any Goods which are rated to pay Duty according to the Number, Measure, or Weight thereof, (except certain Goods herein-after mentioned) (1), shall receive Damage during the Voyage, an Abatement of such Duties shall be Proof by Mas- allowed in proportion to the Damage so received; ter and Im porter. -- pro vided Proof be made to the Satisfaction of the Commissioners of His Majesty's Customs, or of any Officers of Customs acting therein under their Directions, that such Damage was received after the Goods were shipped Abroad in the Ship importing the same, and before they were landed When Claim to in the United Kingdom; and provided Claim to such Abatement of Duties be made at the Time of the first Examination of such Goods. be made. Officers to ex and state Pro portion; or choose Two Merchants; XXIX. AND be it further enacted, That the Officers amine Damage, of the Customs shall thereupon examine such Goods, with Reference to such Damage, and may state the Proportion of Damage which, in their Opinion, such Goods have so received, and may make a proportionate Abatement of Duties; but if the Officers of Customs be incompetent to estimate such Damage, - or if the Importer be not satisfied with the Abatement made by them, the Collector and Controller shall choose Two indifferent Merchants, experienced in the Nature and Value of such Goods, who shall examine the same, and declare upon Oath in what Proportion, according to their Judgment, such Goods are lessened in their Value by reason of such Damage, and (1) See List, $ 30. thereupon the Officers of Customs may make an Abate- INWards. ment of the Duties according to the Proportion of Damage Entry. so declared by such Merchants; AND if any of such Goods be afterwards exported for Drawback, an Abate- exported for ment of the Drawback in the like Proportion shall be made, and shall be declared in the Bills of the Entry of such Goods, and in the Clearance (1) of the same for Shipment. Drawback. for certain Goods. XXX. PROVIDED always, and be it further enacted, No Abatement That no Abatement of Duties shall be made on account of any Damage received by any of the Sorts of Goods hereinafter enumerated; (that is to say), of Store. if Foreign Goods, Duties to be paid again; XXXI. And be it further enacted, That it shall be Returned lawful to re-import into the United Kingdom from any Goods Place, in a Ship of any Country, any Goods (except as herein-after (4) excepted), which shall have been legally entered by Bill exported from the United Kingdom, and to enter the same by Bill of Store (5), referring to the Entry outwards and Exportation thereof; - provided the Property in such if Property be Goods continue in the Person by whom or on whose Ac- not changed count the same have been exported; and if the Goods so returned be Foreign Goods which had before been legally imported into the United Kingdom, the same Duties shall be payable thereon as would, at the Time of such Reimportation, be payable on the like Goods, under the same Circumstances of Importation as those under which such Goods had been originally imported; or such Goods or Goods may may be warehoused as the like Goods might be warehoused be warehoused. npon a first Importation thereof; PROVIDED Certain Goods always, that the several Sorts of Goods enumerated or may not be redescribed in the Table following, shall not be re-imported into the United Kingdom for Home Use, upon the Ground that the same had been legally exported from thence, but that the same shall be deemed to be Foreign Goods, whether originally such or not, — and shall also be deemed (1) See § 64 and 71. (2) Damaged Parts may be separated and abandoned in the Warehouse, Cap. 112. § 32. (3) See Option to pay Duty on the Value, Cap. 111. Table. (4) See Table at the End of this Section. turned for Home Use. |