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Countervailing Duties on British and Irish Articles.
A SCHEDULE of COUNTERVAILING DUTIES payable on the
Importation of certain Articles, the Growth, Produce, or Manufacture of Great Britain and Ireland respectively; and of the Drawbacks allowed on Exportation from either Country to the other.
The following Duties are payable on Irish Articles brought € so de for Consumption into Great Britain, and the like amount is drawn back on the Exportation of similar British Articles to Ireland, except in the case of British Hops sent to Ireland, on which no drawback is allowed. Bottles, of Stone, not ex. 2 quarts in measure, or the mouth
or neck of which shall not exceed in diameter, in the
0 5 0 Bricks, not ex. 10 in. long, 3 in. thick, and 5 in. wide, the
0 5 10 ex. the above dimensions, the 1000
0 10 0 smoothed or polished on one or more sides, not ex. 10 in. long, by 5 in. wide, the 1000
0 12 10 ex. those dimensions, to pay as Paving Tiles. -See Tiles.
SOAP, viz., Hard, Cake, or Ball Soap, the lb.
0 0 3 Soft, the lb.....
0 0 11 Spirits made and extracted in Irelandt, and warehoused there
without payment of duty, and imported into England,
every 100 gallons imperial measure, of spirits of
137 10 01 Countervailing Duties on British and Irish Articles.
* Treas. Order, 19 Aug. 1824.
Or 78. 6d. per gallon.
+ Or Scotland.
|£. 8. d. ..duty paid in Ireland*, and imported into Englandt, the gallon I.
0 4 2 STARCH, or British Gum, or any preparation of or from Starch, the lb.
0 0 31
TILES, viz., Plain Tiles, the 1000
0 5 8 Pan or Ridge, the 1000
0 12 10 Paving Tiles, not ex. 10 in. square, the 100..
0 2 5 .....ex. 10 in. square, the 100
0 4 10 all other Tiles, the 1000 ...
0 4 10 All other Articles, the growth, produce, or manufacture of Great Britain or Ireland, to pass from either country to the other, without duty or drawback.
And any of the Goods in the above table, being the growth, produce, or manufacture of the United Kingdom, which shall be removed from one country to the other, for the purpose of exportation to parts beyond the seas, may be secured under the King's locks for that purpose, without payment of any duty, save such only as may be due thereun, on exportation.—Treas. Order, 29 March, 1813. Glass.- Plate Glass, Broad Glass, and Crown Glass, shipped in Ireland
for removal to Great Britain, must be accompanied with a certificate of the payment of the duty due thereon, under a penalty
of 5001.-9 Geo. IV. c. 48. Tea,-may not be exported to Ireland in ships of less burthen than 80
tons, nor otherwise than in the original package, nor in a lesser quantity than such package, when sold at the public sale of the East India Company, or in which the same was imported by licence, on forfeiture of the same, and the package, or the value thereof, 12 Geo. III. c. 60; nor shall it be lawful to send, remove, or convey any Tea from Great Britain to Ireland, or to deliver any Tea out of any warehouse in Great Britain, for the purpose of being sent, removed, or conveyed to Ireland, until the full duty of excise on such Tea shall have been paid, anything in any Act or Acts in force immediately before the passing of this Act, to the contrary, in anywise notwithstanding.–9 Geo. IV. c.
44. Articles subject to countervailing Duties (except bricks and tiles) are to be put into convenient packages, marked and numbered ; and each of the packages of soap, starch, and British gum, to contain not
# Or Scotland.
† See Restrictions on the package, and import Ship, and permission to ship such Spirits, duty free, as Stores for Ships, in Page 159.
The English duty is 371. 10s. for every 100 gallons imperial measure, of proof spirit; the Irish duty is 161, 13s. 4d. for the like quantity; consequently, the im. porter of Trish or Scotch Spirits has to pay the difference between the two duties, and the exporter of British Spirits to drawback the excess.
Countervailing Duties on British and Irish Articles.
less than 100 lbs. avoirdupois net weight: and all paper, button-board, scale-board and paste-board must be removed in the original packages, having the stamp and other marks, denoting that the duty, payable in the country from which removed, has been duly charged, perfect thereon.
Sweets or made wines, passing from the premises of the maker for sale, must be accompanied by certificates, to shew that the duties have been paid.
British hops are to continue in the original bags or packages, with the marks required by law to be placed thereon perfect, and the package unbroken. Spirits.—The trade in Spirits between Great Britain and Ireland is regu
lated by the 54 Geo. III. c. 149, and the 6 Geo. IV. c. 80. On the arrival of articles liable to countervailing duties in Great Britain, in addition to the entry required to be made with the Collector of the Customs, an entry thereof must be made with the Collector of the Excise, and the countervailing duties paid to him, and the goods not landed with out his warrant.
And the drawbacks allowed are to be paid, under the established regulations, in regard to the exportation of excisable commodities with drawback.--Excise Office, 15th May, 1824.
SOUTH SEA DUTIES.
GOODS, Wares, and Merchandize, imported into Great Bri- £. s. d.
tain from any of the kingdoms, lands, countries, terri-
2 0 0 Ships or Vessels entering outwards or inwards at any port
in Great Britain, to or from any port or place within
SOUTH SEA Duties, continued.
the limits above recited, (excepting Ships or Vessels
and other produce of fish or creatures living in the
ported according to law.
Majesty's Treasury have given directions to discon-
de la Plata.—Treas. Order, 12 March, 1828.
c. 60. Vessels trading to the settlements of the Hudson's Bay Com.
pany are not to pay the South Sea tonnage duties.
Treas. Order, 23, and Min. Com. Cus. 24 April, 1828. The South Sea Duty is not to be charged on Mother-of-Pearl
Shells imported from Mexico in a British Ship.
Treas. Order, 16 July, 1832.
guarantee fund, to indemnify the South Sea Com.
• Vessels having other goods on board, taken in at a place without the limits, are not subject to the tonnage duty.-Boulcott's case, 17 April, 1832. No. 288.
An Abstract of the Warehousing Act, 6 Geo. IV. c. 112. passed 5 July,
1825, and which commenced 6 January, 1826. As amended by the 7th Geo. IV. c. 48; 7th and 8th Geo. IV. c.5; 9 Geo.
IV. c. 76; and 2 and 3 Wm. IV. c. 84.
By virtue of this Act, Goods may be warehoused without payment of Goods may be ware- duty upon the first entry thereof, whether the same housed without pay. shall be prohibited to be imported into the United ment of duty. Kingdom, to be used therein or otherwise.*-6 Geo. IV. c. 112, $ 1. The Commissioners of his Majesty's Customs shall, out of the monies
arising from the duties of Customs, provide from time to Tobacco
time the Warehouses for the warehousing of tobacco at Warehouses.
the ports into which tobacco may be legally imported; and for every hogshead, chest, or case of tobacco so warehoused, the importer or proprietor thereof, shall pay as warehouse rent such sum not exceeding any sum payable under any Act in force at the commencement of this Actt, and at such periods and in such manner as the Commis. sioners of his Majesty's Treasury shall from time to time, by their war. rant, appoint and direct, and all such sums shall be received and appropriated as duties of Customs.-$ 5. All Goods so warehoused must be duly cleared, either for Exportation
or home use, within three yearst, and all surplus Stores Warehoused
of Ships within one year from the date of warehousing, Goods when to be (unless further time be granted by the Lords of the
Treasury,) and if not so cleared, the Commissioners of Customs may cause the same to be sold; the Produce to be applied to payment of charges incurred, and the overplus, if any, paid to the Proprietor.—8 14. Goods warehoused at some Port in the United Kingdom may be re
moved by Sea or Inland Navigation, (under Seals of Removal to another Port.
office,) to any other Port in the United Kingdom where
the like Goods may be warehoused upon importations, to be re-warehoused at such other Port, and again as often as may be
* See Exceptions in page 228. + The rent at present chargeable (as well as at the time of the commencement of the Act) is 2s. for every hogshead, cask, chest, or case, immediately upon de. positing the same in any such warehouse; and the further sum of 2s. for every such package, before the same shall be taken out of any such warehouse.--44 Geo. III. c. 100, $ 12.
1 All Goods, for which the Owners may require an extension of time, and which on the 12th May, 1830, may have leen warehoused beyond the period allowed by law, are perinitted to remain warehoused until further orders.--Treas. Order, 17 May, 1831.
See List of Ports, in page 230.