Anno Regni VICTORI, Britanniarum Regin,Decimo Octavo & Decimo Nono.
An Act for the Amendment and Consolidation of the Customs Tariff Acts.
(18 & 19 Vict.) C A P. XCVII.
[14th August 1855]
BE it enacted by the Queen'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 Authority of the same, as follows:
S-I
Duties, &c. in Table \(A.) to be paid instead of present Duties, &c.I Duties, &c. in Table \(A.) to be paid instead of present Duties, &c.
I. From and after the passing of this Act, in lieu and instead of all other Duties and Drawbacks of Customs, here shall be raised, levied, collected, and paid unto Her Majesty, Her Heirs and Successors, upon Goods imported into any Part ofGreat Britain or Ireland , the several Duties of Customs and there shall be allowed upon Goods exported the several Drawbacks as the same are respectively inserted, described, and set forth in Table (A.) to this Act annexed; and in lieu of all Dutiesof Customs now payable by Law upon the Importation of Goods into theIsle of Man there shall be raised, levied, collected, and paid unto Her Majesty, Her Heirs and Successors, the several Duties of Customs as the same are respectively set forth in Figures in Table (B.) to this Act annexed; and all the Goodsdescribed as free in the said Table (A.) shall be exempt from Duty on the Importation thereof intoGreat Britain or Ireland , and those described as free in the said Table (B.) shall be exempt from Duty on the Importation thereof into the Isle of Man .
S-II
Power to the Treasury to remit and reimpose the Duties levied on unenumerated Articles imported into Isle of Man.II Power to the Treasury to remit and reimpose the Duties levied on unenumerated Articles imported into Isle of Man.
II. The Commissioners of the Treasury may from Time to Time, by any Order or Orders under their Hands, declare that all or any Articles legally importable into theIsle of Man , and not enumerated in the said Table, and upon which the Duty of Fifteen Pounds for every Hundred Pounds Value is hereby imposed, shall and may, from and after any Day or Days named in such Order or Orders, be imported from the Places and in the Manner therein mentioned into the Isle of Man Duty-free during such Time or Times as shall be therein named, or until such Order or Orders respectively, or any of them, shall be rescinded, and such Articles shall be imported Duty-free accordingly so long as any such Order or Orders, or any of them, shall continue unrescinded; and the said Commissioners may, at any Time, by any Order under their Hands, revoke the whole or any Part of any previous Order or Orders, or any of them, for such Time and in such Manner as they may see fit; and all Ordersof the Commissioners of the Treasury made in pursuance of this Enactment shall be duly published in theLondon and Dublin Gazettes twice at least within Fourteen Days from the Date of such Orders respectively, and a Copy of every such Order shall be laid before both Houses of Parliament within Six Weeks after the Date of such Order if Parliament be then sitting, and if not, then within Six Weeks after the Commencement of the then next Session of Parliament.
S-III
Drawbacks on Sugar.III Drawbacks on Sugar.
III. The Drawbacks upon Sugar allowed under Table (A.) to this Act shall also be allowed and paid on the like Kinds of Sugar, upon the same being deposited in any approved Warehouse, upon such Terms and Conditions and subject to such Regulations as the Commissioners of Customs may direct, for Delivery therefrom as Ships Stores only, or for the Purpose of sweeteningBritish Spirits in Bond.
S-IV
Commissioners of Customs to provide Standard Samples of White Clayed Sugar and Brown Clayed Sugar.IV Commissioners of Customs to provide Standard Samples of White Clayed Sugar and Brown Clayed Sugar.
IV. For facilitating the due Assessment of Duties on White Clayed Sugar or Sugar rendered by any Process equal to White Clayed, and on Yellow Muscovado or Brown Clayed Sugar or Sugar rendered by any Process equal in Quality to Yellow Muscovado or Brown Clayed Sugar, with reference to Colour, Grain, and Saccharine Matter, considered collectively as they affect the general Quality of such Sugars, the Commissioners of Customs shall provide and renew from Time to Time Samples of White Clayed Sugar and of Sugar rendered equal in Quality to White Clayed Sugar, and of Yellow Muscovado or Brown Clayed Sugar, which shall be deemed to be Standard Samples for the Purpose of comparing therewith Sugars entered for Home Consumption; and no Sugar shall, as regards the Payment of Duty, be deemed to be White Clayed Sugar or Sugar rendered by any Process equal to White Clayed Sugar, unless equal to the Standard Samples of White Clayed Sugar or of Sugar rendered equal in Quality to White Clayed Sugar, or be deemed to be Yellow Muscovado or Brown Clayed Sugar or Sugar rendered by any Process equal to Yellow Muscovado or Brown Clayed Sugar, unless equal to the Standard Sample of Yellow Muscovado or Brown Clayed Sugar: It shall also be lawful for the Commissioners of Customs, if the Commissioners of the Treasury shall so direct, to furnish separate Samples for the Assessment of the Duties on Yellow Muscovado and on Brown Clayed Sugars, and also for the Assessment of the Duties upon Refined Sugar.
S-V
As to Metage Dues on Fruit.V As to Metage Dues on Fruit.
V. The Metage Dues now payable upon Fruit imported into the Port ofLondon shall not be increased in consequence of the Duties upon such Fruit being levied by the Bushel.
S-VI
As to Entries of Arms, &c.VI As to Entries of Arms, &c.
VI. On the Entry of Arms and Ammunition of War, whether for Home Use, Exportation, or in Transit, the Number and Quantity of Articles of each Description, as denominated in Table (A.) to this Act, shall be stated in the Import, Export, or Transit Entry, as the Case may be.
S-VII
As to Manufactures of Gibraltar, &c. from Foreign Materials.VII As to Manufactures of Gibraltar, &c. from Foreign Materials.
VII. All Manufactures ofGibraltar, Malta , and Heligoland , made of Materials of Foreign Produce liable to Duty upon Importation into the United Kingdom, upon which no such Duty has been paid, or upon which Drawback of such Duty has been allowed in the United Kingdom, shall, for the Purposes of Duty, be deemed and taken to be the Produce of and imported from a Foreign Country.
S-VIII
Recital of Acts hereby repealed.VIII Recital of Acts hereby repealed.
VIII. The following Acts, viz., ‘The Customs Tariff Act, 1853,’ the Acts of the Seventeenth and Eighteenth Years of Her present Majesty, Chapters Twenty-eight and Twenty-nine, and the First and Fifth Sections of Chapter One hundred and twenty-two, and the Acts of the Eighteenth Year of Her said Majesty, Chapters Nine and Twenty-one, are hereby repealed, except as to anything done before the Commencement of this Act, and except so far as relates to any Arrears of Duty, or to any Drawback which shall have become due or payable, and except so far as may be necessary for the Purpose of supporting or continuing any Proceeding heretofore taken, or to be taken after the Commencement of this Act, and except as to the Recovery or Application of any Penalty for any Offence which shall have been committed or any Forfeiture which shall have been incurred before the Commencement of this Act; and the Duties imposed by the several Acts in force at the Time of the passing of the Act of the Seventeenth and Eighteenth Years of Her present Majesty, Chapter One hundred and twenty-two, are hereby declared not to have been affected or repealed by that Act, except as to the Articles enumerated therein; and the Duties collected since the passing of that Act according to the Tables contained in the said several Actsand in that Act are hereby declared to have been legally charged and collected; and all Orders made by Her Majesty in Council, all Bonds taken or Licences granted, and all Things done under the Authority or in pursuance of any of the Acts or Parts of Acts hereby repealed, shall nevertheless be valid and effectual.
S-IX
When Contracts have been entered into, Amount of increased or decreased Duty to be added or deducted.IX When Contracts have been entered into, Amount of increased or decreased Duty to be added or deducted.
IX. In the event of any Increase or Decrease by Law in the Duties of Customs chargeable upon any Goods or Commodities after the making of any Contract or Agreement for the Sale or Delivery of such Goods Duty-paid, it shall be lawful for the Seller, in case such Increase shall accrue before the Clearance and Delivery from the Warehouse of such Goods at such increased Duty, and after Payment thereof, to add so much Money to the Contract Price as will be equivalent to such Increase of Duty, and he shall be entitled to be paid and to sue for and recover the same; and it shall be lawful for the Purchaser under any such Contract or Agreement, in case such Decrease shall take effect before the Clearance and Delivery from the Warehouse at such decreased Duty, to deduct so much Money from the Contract Price as will be equivalent to such Decrease of Duty, and he shall not be liable to pay or be sued for or in respect of such Deduction.
X Short Title.
X. In citing this Act in other Acts of Parliament and in legal Instruments it shall be sufficient to use the Expression ‘TheCustoms Tariff Act, 1855.’
TABLE (A.)
Duties applicable to Great Britain and Ireland.
| |
|
s. d. |
| Agates or Cornelians, set |
for every 100 l. Value |
10 0 0 |
not set, cut, or manufactured |
|
Free. |
not cut or manufactured |
|
Free. |
| Albumen |
|
Free. |
| Ale. See Beer. |
|
|
| Alganobilla Seed |
|
Free. |
| Alkali, not being Barilla |
|
Free. |
| Alkanet Root |
|
Free. |
| Almonds, not Jordan, nor Bitter |
the Cwt. |
0 10 0 |
Jordan |
the Cwt. |
0 10 0 |
Bitter |
|
Free. |
Paste of |
the lb. |
0 0 2 |
| Aloes |
|
Free. |
| Alum, Roch |
|
Free. |
not Roch |
...
