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As to mode

of calculating

valorem

duties.

appraiser there during any time,-which such appraiser shall accordingly do without taking any new oath of office; and every appraiser shall be deemed an officer of the Customs.

31. In all cases where any duty is imposed on any value for ad goods imported into Canada, ad valorem, or according to the value of such goods, such value shall be understood to be the fair market value thereof in the principal markets of the country whence the same were exported directly to Canada; Duty of offi- and every appraiser, and every Collector, when acting as such, shall, by all reasonable ways and means in his power, ascertain the fair market value, as aforesaid, of any goods to be appraised by him, and estimate and appraise the value for duty of such goods, at the fair market value, as aforesaid:

cers.

Provisions as to goods merely pass

country.

it

2. Nevertheless, by any order of the Governor in Council, may be provided that in the cases and on the conditions to ing through a be mentioned in such order, and while the same is in force, goods bona fide exported to Canada from any country, but passing in transilu through another country, shall be valued for duty as if they were imported directly from such firstmentioned country.

What shall be deemed the fair market value for

duty ad valorem.

32. The fair market value for duty, of goods imported into Canada, shall be the fair market value of such goods in the usual and ordinary commercial acceptation of the term, at the usual and ordinary credit, and not the cash value of such goods, except in cases in which the article imported is, by universal usage, considered and known to be a cash article, and so bona fide paid for in all transactions in relation to such Proviso as to article; and all invoices representing cash values, cash articles. except in the special cases hereinabove referred to, shall be subject to such additions as to the Collector or appraiser of the port at which they are presented may appear just and reasonable, to bring up the amount to the true and fair market value, as required by this section:

As to deduction for

value of packages.

As to deduction for charges for packing,

straw, cord ing, &c.

2. No deduction from the value of goods contained in any invoice shall be allowed on account of the assumed value of a package or packages, where no charge for such package or packages has been made in such invoice; and where such charge is made it shall be the duty of the Customs officer to see that the charge is fair and reasonable, and represents no more than the original cost thereof;

3. No deduction from the value of goods in any invoice shall be made on account of charges for packing, or for straw, twine, cord, paper, cording, wiring or cutting, or for any expense incurred or said to have been incurred in the preparation and packing of goods for shipment:

4. No discount for cash shall in any case be allowed, Discount for in deduction of the fair market value, as above defined, nor cash. shall goods be allowed to entry at cash values, except where it is satisfactorily shown to the Collector that such goods can be purchased only for cash, and then it shall form a part of the affidavit of the importer that the value of such goods was paid at the time of purchase.

sugar.

33. The standards by which the colour and grades of Standards for sugars are to be regulated, and the class to which sugars qualities of shall be held to belong, with reference to duty chargeable thereon, shall be selected and furnished from time to time to the Collectors of such ports of entry as may be necessary, by the Minister of Customs, in such manner as he may deem expedient; and the decision of the appraiser, or of the Collector of a port where there is no appraiser, as to the class to which any imported sugar belongs, and the duties to which it is subject, shall be final and conclusive, and the duties shall be paid accordingly; and all cane juice, Forfeiture for syrup of sugar or of sugar cane, melado, or concentrated entering cermelado or concentrated molasses, entered as molasses, or &c., under under any other name than cane juice, syrup of sugar or of wrong names. sugar cane, melado, concentrated melado, or concentrated molasses, shall be forfeited.

tain syrups,

Council.

34. The value for duty, on which any ad valorem duties Value of suon sugar, molasses, melado, syrup of sugar, or sugar cane, how ascergar for dutysyrup of molasses or of sorghum, concentrated melado or con- tained. centrated molasses and sugar candy shall be calculated and taken, shall include the value of the packages containing the same, and the shipping and other charges on such articles; and the value for duty shall be the value of the goods "free on board," at the place or port whence last exported direct to Canada; and the Governor in Council shall have power to de- Powers of clare what charges shall be included in such value so defined; Governor in and the Governor in Council shall have power to interpret, limit or extend the meaning of the conditions upon which it is provided in any Act imposing duties of Customs, that any article may be imported free of duty for special purposes, or for particular objects or interests; and to make regulations Regulations either for declaring or defining what cases shall come may be made. within the conditions of such Act, and to what objects or interests of an analogous nature, the same shall apply and extend, and to direct the payment or non-payment of duty in any such case, or the remission thereof by way of drawback if such duty has been paid.

35. If the importer of any goods whereon a duty ad valorem Entries inis imposed, or the person authorised to make the declaration wards by Bill of Sightrequired with regard to such goods, makes and subscribes a how and in declaration before the Collector or other proper officer, that what cases he cannot, for want of full information, make perfect entry

51

thereof,

made.

Deposit of money for duty.

Provision if

perfect entry be not made as stipulated.

If the impor

ter swears that no invoice has

been or can be received.

In other cases

fect without

thereof, and takes the oath in such cases provided in the schedule to this Act, then the Collector or officer may cause such goods to be landed on a bill of sight for the packages and parcels thereof, by the best description that can be given, and to be seen and examined by such person and at his expense, in the presence of the Collector or principal officer, or of such other officer of the Customs as shall be appointed by the said Collector or other proper officer, and to be delivered to such person, on his depositing in the hands of the Collector or officer a sum of money fully sufficient in the judgment of the Collector or officer to pay the duties thereon; and if the importer does not complete a perfect entry within the time appointed by the Collector the money so deposited shall be taken and held to be the duty accruing on such goods, and shall be dealt with and accounted for accordingly:

2. Such sight entry may be made as aforesaid and the goods may be delivered if such importer or person as aforesaid makes oath or affirms that such invoice has not been. and cannot be produced, and pays to the Collector or proper officer aforesaid a sum of money sufficient in the judgment of such Collector or officer to pay the duties on such goods. and such sum shall then be held to be the amount of the said duties;

3. But, except only in cases where it is otherwise proentry not per vided herein or by regulation of the Governor in Council, no entry shall be deemed perfect unless a sufficient invoice of the goods to be entered, attested as hereinafter required, has been produced to the Collector.

invoice.

Invoice to be attested on oath by the

owner of the goods.

36. With the bill of entry of any goods, there shall be produced and delivered to and left with the Collector an invoice of the goods, attested by the oath of the owner, and if the owner be not the person entering such goods, then verified also by the oath of the importer or consignee, or (subject to the provision hereinafter made) other person, who may lawfully make such entry and verify such invoice, in the form or to the effect of the oath or oaths provided for the case in Form of oath. the schedule hereunto annexed,-which oath or oaths shall be written or printed, or partly written or partly printed on such invoice, or on the bill of entry, (as the case may be,) or shall be annexed thereto, and shall in either case distinctly refer to such invoice, so that there can be no doubt as to its being the invoice to which such oath is intended to apply. and shall be subscribed by the party making it and certified Bill of Entry by the signature of the person before whom it is made; and the value for the bill of entry shall also contain a statement of the duty, and to quantity and value for duty of the goods therein mentioned. and shall be signed by the person making the entry, and shall be verified in the form or to the effect of the oath provided for the case in the said schedule.

to mention

be attested.

where there

37. If there be more than one owner, importer, or consignee As to any case of any goods, any one of them cognizant of the facts may may be more take the oath required by this Act; and such oath shall be than one sufficient unless the goods have not been obtained by pur- owner of chase in the ordinary way, and some owner resident out of Canada is the manufacturer or producer of the goods, or concerned in the manufacture or production thereof,-in which case the oath of such non-resident owner (or one of them, if there be more than one,) cognizant of the facts, shall be requisite to the due attestation of the invoice.

goods.

one of the

38. The invoice of any goods produced and delivered to the Invoice to be Collector with the bill of entry thereof, under the next pre- attested by ceding section but one, must, if required by the Collector, be owners of attested by the oath of the owner or one of the owners of such goodsand also by such goods, and must be verified also by the oath of the im- the importer porter or consignee or other person who may, under this Act, or consignee. lawfully make entry of such goods and verify such invoice, if the owner or one of the owners is not the person entering such goods, and must also, if required by the Collector, be And also by attested by the oath of the non-resident owner being the the oath of manufacturer or producer of such goods, in the case men- dent owner, tioned in the next preceding section, although one of the &c. owners be the person entering the goods and verifying the invoice on oath.

the non-resi

&c., of the

39. If the owner, importer or consignee of any goods be Provision for dead or a bankrupt or insolvent, or if for any cause his the death, personal estate be administered by another person, then his owner, imporexecutor, curator, administrator or assignee, or person ter or conadministering, as aforesaid, may, if cognizant of the facts signee. take any oath and make any entry which such owner, importer or consignee might otherwise have taken or made.

to the value

40. In any such bill of entry as aforesaid, the person Party entermaking the same may add such sum to the value stated in ing may add the invoice, as will be sufficient to make the value for duty by the insuch as it ought to be; and such value shall then, for the voice, so as to give the true purposes of this Act, stand instead of the value as it value for the would appear by the invoice; and no evidence of the duty. value of any goods imported into Canada, or taken out of Evidence of warehouse for consumption therein, at the place whence the value of and the time when they are to be deemed to have been exported to Canada, contradictory to or at variance with the value stated in the invoice produced to the Collector, with the additions (if any) made to such value by the bill of entry, shall be received in any court in Canada, on the part of any party except the Crown.

goods, &c.

41. The oath required under the six foregoing sections Before whom may be made in Canada before the Collector at the port where the attestathe goods are entered, or if the person making such oath or bills of

tion of invoice

Inade.

entry may be is not resident there, then before the Collector of some other port; and when such oath is required to be made out of the limits of Canada, it may be made at any place within the United Kingdom or at any place in Her Majesty's possessions abroad, before the Collector or before the mayor, or other chief municipal officer of the place where the goods are shipped, and at any other place before the British Consul at such place; or if there is no such consul, then before some one of the principal merchants at such place, not interested in the goods in question :

Governor in
Council may

whom attes

made.

2. And the Governor in Council may, from time to time, appoint other by regulation, appoint or designate such other and persons before additional persons, officers or functionaries as he sees fit, by tation may be name, or by their name of office, and in Canada or out of it, as those before whom such oath may be validly taken, and may, by any Order in Council, relax or dispense with the provisions of this Act touching such oath, in or with regard to goods imported by land or inland navigation, or to any other class of cases to be designated in such regulation:

No person but

the owner,

in certain

cases.

3. No person other than the owner, consignee or &c., to make importer of the goods of which entry is to be made, shall oath, except be allowed to take any oath under the said foregoing sections, unless there be attached to the bill of entry therein referred to, a declaration by the owner, consignee or importer of the said goods, (or his legal representative under section one hundred and thirty-nine of this Act), to the same effect as the oath, (adapting the form and words to the case,) distinctly referring to the invoice presented with such bill of entry, and signed by such owner, importer or consignee, (or his legal Before whom. representative,) either in presence of the agent making the entry, who shall attest the signature, or of some Justice of the Peace or Notary Public, who shall attest the same; and such declaration shall be kept by the Collector: And for any wilfully false statement in such declaration, the person making the same shall incur the same penalty as if it were made in the oath; but such written declaration may be dispensed with under the order of the Governor in Council, where it may be deemed advisable in the interests of commerce, to dispense therewith:

Penalty if false.

Proviso.

Governor in

alter oaths in schedule, from time to

4. The Governor in Council may, by regulation, Council may authorize the alteration of any of the forms of oaths in the schedule to this Act, by abbreviating the same or omitting any of the allegations therein contained which may appear to him unnecessary; and any amended form prescribed by any such regulation, shall be of the same effect as the form in the said schedule for which it is substituted, and shall thereafter be held to be the form

time.

referred

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