Customs (Ireland) Act 1806

JurisdictionUK Non-devolved
Citation1806 c. 87
Year1806
Anno Regni GEORGII III. Britanniarum Regis,Quadragesimo sexto. An Act more effectually to regulate the Collection of the Duties on Goods, Wares, and Merchandize imported or exported into or fromIreland ; and the Payment of Bounties, Allowances, and Drawbacks thereon.

(46 Geo. 3) C A P. LXXXVII.

[12th July 1806]

'WHEREAS it is expedient to consolidate and amend the several Laws now in force for regulating the Collection of the Duties on Goods, Wares, and Merchandize imported or exported into or fromIreland , and the Payment of Bounties, Allowances, and Drawbacks thereon, and to provide for the greater Ease and Convenience of Persons engaged in or carrying on Trade, and for preventing Frauds, in the Collection of the said Duties and in the Payment of the said Drawbacks, Allowances, and Bounties;' be it therefore enacted by the King's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authorityof the same, That, from and after the Commencement of this Act, all Goods, Wares, and Merchandize whatever, which shall be unshipped or shipped off at any Time before due Entry shall be made of the same, with the proper Officer of the Customs, or Warrant or Licence had and obtained from such Officer, shall be forfeited, and may be seized.

S-II Entry shall distinguish Number and Marks of Packages, and the Contents of the Goods therein, on Penalty of Forfeiture.

II Entry shall distinguish Number and Marks of Packages, and the Contents of the Goods therein, on Penalty of Forfeiture.

II. And be it further enacted, That every such Entry shall contain the following Particulars in Figures and Words at length; that is to say, the several and respective Numbers of the Packages, Casks, or Vessels in which the Goods mentioned in any such Entry are contained, with a particular Description of such Packages, Casks, or Vessels, and of the Name by which such Packages, Casks, or Vessels respectively are usually called and known, and a Representation of the several Marks on each such Package, Cask, or Vessel, together with a particular Account, specifying the Denomination and Description of the Contents of each such Package, Cask, or Vessel; and if the Package, Cask, or Vessel in which any Goods or Merchandize mentioned in such Entry shall be contained, be not described in the Manner herein directed, or if the Goods contained in each particular Package, Cask, or Vessel, shall not agree with the Account of the Contents of such Package, Cask, or Vessel, such Goods and Merchandize, together with the Package, Cask, or Vessel in which the same shall be contained, shall be forfeited, and may be seized.

S-III On Seizure for false Entry, Proof of Ownership shall lie on the Persons claiming.

III On Seizure for false Entry, Proof of Ownership shall lie on the Persons claiming.

III. And be it further enacted, That if any Goods, Wares, or Merchandize shall be seized as being entered in the Name of any other than the true Owner and Proprietor of the same, then and in such Case the Proof that such Goods, Wares, or Merchandize were entered in the Name of the true Owner and Proprietor thereof, shall lie on the Person who shall claim such Goods, Wares, and Merchandize, and it shall not lie on Officer or Officers who shall seize the same, to prove that such Goods, Wares, or Merchandize, were entered in the Name of any other than the true Owner and Proprietor thereof.

S-IV Post Entries shall be made within Seven Days, on Penalty of 50 l.

IV Post Entries shall be made within Seven Days, on Penalty of 50 l.

IV. 'And Whereas Persons importing intoIreland the following Goods and Merchandize; that is to say, Spirits, Wines, Hops, Sugars, Coffee, Salt, Lemons, Oranges, and Timber, have been sometimes permitted to make a Prime Entry of such Goods and Merchandize, as containing a less Quantity than they really contain, on account of their not being able exactly to ascertain the Quantities thereof, and afterwards to make a Post Entry of the Quantities deficient in such Prime Entry;' be it enacted, That in all such Cases such Post Entry shall be made within Seven Days after the Weight, Quantity, Quality, and Contents of such Goods, Wares, and Merchandize shall be respectively ascertained by the proper Officer, or in default thereof the Person neglecting to make such Post Entry shall forfeit the Sum of Fifty Pounds.

S-V Goods not mentioned in Invoices forfeited.

V Goods not mentioned in Invoices forfeited.

V. And be it further enacted, That all Goods, Wares, and Merchandize not entered, mentioned, or set forth in the Invoice of any Ship or Vessel, and found on board such Ship or Vessel after Twenty-four Hours from the Time of such Invoice being made, shall be forfeited, and may be seized.

S-VI Packet Boats shall not import nor export Goods subject to Duty; on Penalty of 100 l. and Forfeiture of Goods, &c.

VI Packet Boats shall not import nor export Goods subject to Duty; on Penalty of 100 l. and Forfeiture of Goods, &c.

VI. And be it further enacted, That if any Master or Commander of any Ship, Vessel, or Boat, appointed or employed ordinarily by His Majesty's Postmasters General inGreat Britain or Ireland , for the Carriage of Letters and Packets, shall, without the Licence of the Commissioners of Customs and Port Duties in Ireland , previously obtained, knowingly import or export, or cause, permit, or suffer to be imported or exported in such Ship, Vessel, or Boat, any Goods, Wares, or Merchandize subject to such Duty, such Master or Commander shall forfeit the Sum of One hundred Pounds, together with the Value of such Goods and Merchandize so imported or exported, and all such Goods and Merchandize so imported shall be forfeited, and may be seized.

S-VII Goods stranded shall pay Customs or be re-shipped under Direction of Commissioners of Customs with Direction of Treasury.

VII Goods stranded shall pay Customs or be re-shipped under Direction of Commissioners of Customs with Direction of Treasury.

VII. And be it further enacted, That all Goods, Wares, and Merchandize which shall be saved out of any Ship or Vessel that shall happen to be forced on Shore or stranded on the Coast ofIreland , not being wrecked Goods, Jetsom, Flotsam , or Lagan , shall be entered with the proper Officer as if the said Goods were regularly imported, and after Charges of Salvage and other Charges paid shall be subject to the Payment of the like Duties, and the Owners be entitled to the like Drawbacks on Exportation, and the like Allowances and Abatements as such Goods, Wares, and Merchandize would be liable unto, or the Owners be entitled to have, in case the same were regularly imported: Provided always, that if any Ship or Vessel shall be so forced on Shore or stranded, at any Port or Place in Ireland , to which such Ship or Vessel was not bound, it shall and may be lawful for the Commissioners of Customs and Port Duties to order and direct that any Goods, Wares, and Merchandize which were on board such Ship or Vessel, may be reshipped or transshipped into the said Ship or into any other Ship or Vessel, without the Payment of any Duties or Fees thereon, after Payment of Salvage, and all other Charges of preserving and reshipping or transshipping the same, under such Rules, Regulations, and Restrictions, and subject to such Conditions as such Commissioners shall require, by and with the Approbation or Direction of the Commissioners for executing the Office of Lord High Treasurer of Ireland .

S-VIII Goods paying Duty ad valorem may be examined by Officers, and the Amount with 10 l. per Cent. paid to the Merchant for the same.

VIII Goods paying Duty ad valorem may be examined by Officers, and the Amount with 10 l. per Cent. paid to the Merchant for the same.

VIII. And be it further enacted, That it shall and may be lawful for any Officer of Customs to open and examine all Goods, Wares, and Merchandize imported, subject to Dutyad valorem , and if upon such Examination it shall appear that the Value sworn to or affirmed on the Entry thereof, is less than the true Value, (except in the Case of Statues and Paintings) it shall and may be lawful for such Officer to detain such Goods, Wares, and Merchandize, and to cause the same to be conveyed into any of His Majesty's Warehouses; and it shall and may be lawful for the said Commissioners of Customs and Port Duties, and they are hereby empowered to direct the Collector of the Port where such Goods, Wares, or Merchandize may have been entered, to pay out of any Money in his Hands to the Proprietor of such Goods, Wares, or Merchandize, or to the Person making any such Entry, the Value of such Goods, Wares, and Merchandize, as sworn to or affirmed on the Entry thereof, together with an Addition of Ten Pounds per Centum thereon, and also the Duties paid on such Goods, but without any further Allowance whatsoever; which Payment the said Commissioners of Customs and Port Duties are hereby directed to cause to be made within Thirty Days after the Goods shall be so taken and detained.

S-IX Such Goods may be sold, and the Produce paid to the Use of the Crown, allowing One-half of the Overplus to the Officer.

IX Such Goods may be sold, and the Produce paid to the Use of the Crown, allowing One-half of the Overplus to the Officer.

IX. And be it further enacted, That such Payment so made shall be deemed to be in full Satisfaction for such Goods, Wares, and Merchandize, to all Intents and Purposes as if such Goods, Wares, and Merchandize respectively had been regularly sold; and that it shall be lawful for the said Commissioners, whether the Value of such Goods, Wares, or Merchandize so respectively ascertained, together with the Addition of Ten Pounds per Centum , and also the Duties paid thereon be demanded or not, to cause the said Goods, Wares, or Merchandize respectively to be fairly and publickly sold to the best Advantage, not sooner than Twenty...

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