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In regard to ship provisions on steamers plying between foreign and domestic ports, the rules here given are to be applied with such restrictions as the treasury department may find necessary to prevent possible abuses.

Coffee, tea, sugar, and sirup which are exported from the deposit stores may be delivered exempt of duty for use on board vessels destined to foreign countries, or for whale, walrus, or seal fisheries in the South Sea or in the Arctic Sea, as soon as the ship has cleared or the crew has been shipped, provided the custom officers find that the quantity of these provisions, clothing, and other traveling effects which have belonged to Norwegians deceased in foreign countries are also admitted free of duty when they bear traces of having been used.

(d) Clothing and other traveling requisites belonging to passengers, in so far as the custom officers may deem that their quality and quantity indicate that they are imported for personal use. When such effects are not brought by the passengers themselves, they are only admitted exempt of duty when the custom officers judge that they are not only imported for personal use, but also bear traces of having been used.

(e) Implements, carriages, riding equipments, household utensils, furniture, and similar articles, when they bear traces of having been used, and they are imported for the account and use of persons who have resided abroad at least one year, and there have owned and used them. Furthermore, articles which may by inheritance have become the property of any one residing in this country, provided they bear traces of having been used.

(f) Samples, provided they do not appear destined for sale.

(g) Packing envelopes, containing goods, and which evidently appear of ordinary description. That material which is imported as dunnage in vessels is considered as envelopes, does not exceed what may be considered requisite, and on the condition that the master give a written declaration on trust that the goods are destined for the consumption of the crew and passengers, and shall not be smuggled into the country with his consent.

When the crew stays on shore while a vessel is undergoing repairs, so much of the provisions brought from foreign countries may be delivered free of duty as the custom-officers may deem requisite for the use of the crew.

§ 3. Damaged dutiable merchandise, provided it be proved, in the judgment of the custom-officers or in some other manner that during the voyage, that is, after it has been loaded on the vessel and before it has been brought ashore, to have been damaged so as to have deteriorated in value one-quarter part or more, pays a duty of 10 per cent. of the proceeds of the auction, when sold at auction without having previously paid duty, and of 9 per cent. when sold after having paid duty. In both cases the fee and other expenses which the purchaser is bound to pay besides the auction bid are added to the proceeds of the auction.

Import duty will, however, be levied on the following articles at rates given below:

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In any case it depends on the owner or his agent, if he should prefer it, to pay the duty according to the ordinary rules.

§ 4. When a merchandise is composed of parts subject to different rates of duty, and it cannot be referred to any of the articles enumerated in the tariff of import duties, the person paying duty is at liberty to separate the parts and pay duty on them separately. But if such a separation cannot take place, or is not the wish of the person paying duty, the merchandise may be assessed according to the rule above mentioned, where the various parts are charged according to weight, and the custom-house officers judge themselves able to estimate their weight with sufficient exactitude. If none of the conditions exist for the separate assessment of the different parts, the merchandise is charged according to the part of which it principally consists; and where this cannot be decided by the custom-house, a duty of 10 per cent. is levied on the merchandise.

Objects which only serve to fasten or hold together the several parts of a whole, as nails, hinges, mountings, locks, &c., are not to be taken into consideration, but the goods are referred to that number of the tariff to which they would belong without these accessories. The same rule is also applicable to small ornaments.

The rules above given do not apply to goods classed under cotton, linen, silk, and wool.

§ 5. When goods are to be charged according to weight, their net weight is hereby understood (the weight of the goods themselves, without any cover or packing) unless otherwise prescribed in the tariff.

The net weight is generally determined by weighing the merchandise together with the envelope in which it was imported, and then deducting the tare prescribed for the merchandise at its number in the tariff. Should no tare be prescribed, the following rule is to be adopted:

For casks and boxes

For bottles, glasses, flasks, jars, with or without casing
For covers of metal.

For bast, straw, rushes, &c.

For bags and other packings of linen or burlap, single....
For bags and other packings of linen or burlap, double....

Per cent.

12

30

20

3

2 3

Should casks or boxes have covers of linen, matting, or anything similar, 3 per cent of the gross weight is to be added to the tare prescribed for such packings without covers, and the total tare is to be deducted from the gross freight. If goods are imported in an extra covering of a cask or box outside the usual packing, the tare for which has been prescribed in the foregoing rules or in the annexed tariff, the outer covering may be removed before weighing. In other cases, when the merchandise is weighed with the covering, no part of this must be exempted from weighing, whether tare for the covering is to be allowed or not.

Net weighing shall take place

1. When no tare rule is to be found either in the annexed tariff or in the above given provisions.

2. Whenever the custom-house officers find it necessary to remove the packing to examine the goods, or regard the packing as unusual.

3. When the person paying duty is dissatisfied with tare prescribed in the annexed tariff or in the provisions above given; is the net weight ascertained in such a case, it shall not be allowed to calculate it by deducting the tare prescribed from the gross weight. When no tare is prescribed for the merchandise or the packing, and an investigation of

the tare is impossible because the merchandise cannot be separated from its packing at the custom-house examination, the tare usual in trade is allowed, or, where that is not known, what the customs officers may find proper. No allowance can be made for any increase in weight or measure caused by accidental and unusual moisture, but if these goods have been saturated with water by accident at sea or other causes, the weight or measure is to be estimated by goods of the same kind in dry condition.

§ 6. Storage tax shall be paid on goods deposited in the customs warehouses if they remain in the same port of entry more than fifteen days, reckoned from the day the vessel has commenced to unload, when the goods are imported by sea. No charge is made for goods deposited for fifteen days or less. For every day more that the goods remain in the warehouses 30 öre is to be paid per cubic meter, the packing included. The minimum of tax on goods withdrawn at any one time shall be 40 öre.

§7. Duties on exports, levied in accordance with the annexed tariff B, are paid on goods exported to foreign countries, whether the exportation be made at private or public expense. The duty is paid on domestic as well as on foreign goods, but it is not so levied on foreign goods which have been warehoused as goods in transit, or have been under such custody of the custom-house that testimony can be given on their exportation as to the time and manner of their importation. In regard to foreign lumber, the treasury department may also order the control to be exercised in any other manner which it may deem satisfactory under the circumstances, and it may grant free entry in those cases where the lumber has undergone manufacture in the country.

The following articles are exempted from the prescribed duty on exports: Ships' provisions and other ship stores carried by outgoing vessels, but not over and above what the customs officers deem justified by the size, the crew, and the passengers of the vessel, as well as the length of the intended voyage. 2. Goods found or manufactured in the province of Finmark, or there imported by fishermen in open boats which they use at the fisheries, when exported to foreign countries from any port of entry in the province of Finmark or within three years from a port of entry in the province of Tromsö.

§8. Goods picked up at sea or in uninhabited districts in the polar regions, and thence directly imported are considered, on importation, as well as in case of re-exportation, as domestic goods picked up at the place where they are imported.

§9. Vessels carrying merchandise to or from the country pay tonnage and light-house duty of 80 öre per ton, with the following modifications: (a) Vessels engaged in any fisheries in the open sea or off the Faroe Islands, Iceland, Greenland, and uninhabited lands in the Arctic Sea, are exempted from this. (b) Vessels plying directly between Norway and Sweden, when the whole cargo is loaded or unloaded in the two countries, respectively, are subject to a duty of only 30 öre per ton. This duty will be abolished as soon as tonnage duties are no longer charged in Sweden on vessels engaged in this navigation. (c) Vessels coming from or going to places on the White or Arctic Sea are subject to a duty of only 40 öre per ton.

The following rules are also to be observed in the assessment of the tax:

(a) The tax will be charged on as many tons as are given in the ves sel's register, when the customs officers regard it as fully loaded; in the opposite cases, the tax is assessed on as many tons as loaded or un

loaded, but never on more tons than entered on the vessel's register. No tonnage or light-house tax is to be paid when the goods loaded or unloaded at any port of entry is less than one ton. The necessary rules for the valuation of the goods in tons will be given by the King.

(b) When a vessel on the same voyage recarries goods which have just been imported on said vessel and warehoused as goods in transit, no tonnage or light-house taxes are to be assessed on said goods, either on the entry or clearance of the vessel. The same rule applies to such goods when re-exported on another vessel, where the vessel on which they have been imported is so damaged as to be unable to continue the voyage. The same also applies to damaged goods sold from vessels entering a harbor of refuge, when the sale is conducted in accordance with rules given by the proper authorities.

(c) In the assessment of the tonnage and light-house taxes of a vessel, deduction is made of the space occupied by the following articles: 1. Ice, sawdust, and stone hewn and unhewn, whether the stone contains metallic components or not, on the export of these articles.

2. Lumber, whenever an export duty of 3 öre per ton, according to tariff B, is to be charged.

3. Hay, straw, gypsum, manure, and sand, as well as packings in which goods have previously been exported from the country, on their reimportation.

4. Traveling requisites belonging to passengers, ship provisions, and other articles for use on board the vessel during its proposed voyage; for instance, coal on steamers, and fishing implements. No compensation is allowed for the space occupied by these articles when the vessel is considered fully loaded.

§ 10. Foreign vessels and goods imported and exported on them are not subject to other or higher duties than Norwegian vessels, and goods imported or exported on them, unless the King should order the assessment of higher duties on the goods or tonnage of some foreign nation. With regard to duties in the joint commerce of Norway and Sweden, the special laws on the subject are to be consulted.

§ 11. When foreign goods which, in accordance with special rules, have paid no duty, or a lower one than is usual at certain ports of entry, are carried to other home ports, an import duty, or the difference between that paid at the shipping port and that in force at the arrival port, is to be collected.

If a product, manufactured from a foreign merchandise at any place in this country where it may enter, either exempt of duty or subject to a lower rate of duty than the usual one, is carried to any other domestic port where the merchandise employed in its manufacture is subject to duty or to a higher rate of duty than has been already paid, the product shall be liable at the arrival port to the import duty there assessed on the merchandise from which it has been manufactured, with the deduction of the duty which may have been paid at the port of shipment. An exception to these rules is made in case of the grain brought home from places in the province of Finmark by fishermen in the open boats which they use at the fisheries.

§ 12. Import duty shall be refunded on samples which are re-exported to foreign countries in the same condition as imported when this proviso was made on their importation. The Treasury Department can also grant the refundment of import duty collected on raw materials and accessory materials used in the manufacture of goods which are exported to foreign countries, as well as on other assessed goods, accord

ing to the circumstances, when they are re-exported in unchanged condition.

Export duty, storage, and light house taxes are to be refunded when the proposed voyage is not completed and the goods loaded are again brought ashore in this country. When a master, on clearing, has paid storage and light-house taxes at a higher rate than that prescribed at navigation at the place where the master has discharged the cargo, the surplus of payment shall be refunded, provided the master make an application to the custom-house in question, accompanied by adequate information within a year from the clearance.

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Antimony. (See Metals.)

Apothecary articles, that is, all articles which only druggists are allowed to sell in

retail, not otherwise provided for:

a. containing spirits, as brandy..

3

b. other apothecary articles..

Free.

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Ashes of wood and other parts of plants.

Free.

5

Asphaltum, unmixed or mixed with rosin, sand, &c., and manufactures thereof...

Free.

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a. Riga balsam, as brandy.....

b. Which only apothecaries are allowed to sell. (See Apothecary goods.)
c. Other natural balsams, as turpentine. (See Gums and resins.)

7

Barks and extracts thereof for tanneries of all kinds, and birch bark

Free.

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21

Black lead pencils, red lead pencils, and other pencils of chalk, pencils not mounted,
including boxes, cases, paper, and similar envelopes, per kilogram

0.35

Ashes of lead or oxide of lead. (See Dyeing articles No. 4.)

22

Ink and ink powder, the weight of the innermost packing included, per kilogram..
Leaf, gold and silver. (See Metals.)

0.10

Buckwheat and grit, and flour thereof. (See Grain.)

Cotton and cotton goods:

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1. Cotton

2. Wadding.

Free.

Free.

3. Yarn:

25

a. Not dyed, per kilogram

0.07

26

b. Other, per kilogram

0.20

Tare for No. 3 a and b: On rolls or spools of wood or metal, 50 per cent

Obs.-Cord made like rope-maker's work is dutiable as yarn

S. Doc. 231, pt 5—3

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