Lapas attēli

mentioned causes, discharge cargo and therefrom sell a smaller or greater part, when such sale is limited to what is shown to be required to furnish means for the expense incurred for repairs; and to vessels that, while on a voyage between foreign ports, discharge or load merchandise not exceeding one-fourth the vessel's carrying capacity, to be calculated as per vessel's papers.

In all these cases it is incumbent upon the shipmasters to follow the regulations prescribed concerning arrivals and the delivery of manifest, and also those bearing upon the taking out of clearance.

§ 5.

Importations of the following "free" goods shall pay a "registering fee," as follows: Wheat flour, 1 öre per kilogram; grits, all kinds, 1 öre per kilogram; beans, 1 öre per kilogram.

§ 6.

Importers of merchandise subject to ad valorem duties under the provisions of this tariff must declare the purchasing price paid, with the addition of insurance, freight, and other expenses incurred up to arrival at the port of entry. The importer's statements must, as far as practicable, be supported by the exhibition of invoices and bills of lading. If these documents are not produced, it becomes the duty of the customhouse authorities-as it is in all cases their right-to have the merchandise submitted to the inspection of two experts, who are either to indorse the declared valuation, or make such addition thereto as they consider just. If the importer refuses to enter the goods according to the valuation put upon them by the inspecting experts, his refusal shall be affixed in writing to his original declaration, and the merchandise shall, as promptly as practicable, and, at the latest, within one month from the day of inspection, be sold at public auction by the custom-house authorities. After deduction of the duty assessed upon proceeds of the sale in case such exceed the importer's valuation, but in no case less than it would have been upon such valuation, and of the auction expenses, the remainder is to be turned over to the importer.

Personal property in actual use, and traveling effects that do not constitute merchandise, are to be dealt with according to the regulations therefor provided.

§ 7.

The properly authorized manufacturing and industrial boards, or, in case such do not exist, the municipal authorities, are to appoint one or more persons in every staple town, whose duty it shall be to see that merchandise belonging to special branches or trades is properly classed as to kind and value; but the absence of these persons is not to act as a bar to the entry of merchandise and the payment of duty thereon.

§ 8.

Concerning the requirements to be observed in regard to the entry and registering of arriving and outgoing merchandise, and the manner of inspecting, assessing duty upon, and delivering goods, the special regulations bearing thereupon are to be followed.

§ 9.

Owners of vessels which have undergone repairs at a Swedish shipyard are, after such vessels are fully appointed and equipped, and such


fact has been certified to before the custom-house direction, entitled to reimbursement of duties paid upon sails or sail-duck which the owners shall show to have been used in the equipping of the vessels and to have been imported for this purpose.

Ships stores and necessaries with which a Swedish vessel returning from foreign ports may have been supplied during the voyage are not subject to duty in so far as they are used to supply the needs of such vessels only.

§ 10.

The following merchandise, manufactured of foreign raw material, shall, when exported by sea from a Swedish staple town, be entitled to drawback as follows:

For 1 kilogram refined sugar; loaf, rock-candy, or slab
For 1 kilogram chocolate or confectionery, or both mixed

For 1 liter punch

For 1 kilogram tobacco, manufactured:

Cigars and cigarettes.

Spun, twisted, or pressed in plugs.

Ground, or snuff.


28.2 öre. 30 öre. öre.

[blocks in formation]

All other kinds..



For 1 kilogram colored or printed cotton yarn



For 1 kilogram colored or printed woolen yarn.

[blocks in formation]

For 1 kilogram textile fabrics of cotton, made of yarn No. 26 English standard or any higher number

[blocks in formation]

For 1 kilogram textile fabric of linen.



For 1 kilogram machine-sewed cotton or linen articles, such as shirts, collars, cuffs, &c., subject to the condition that such articles are not to be mainly composed of any fabric paying a lower duty than the one imposed upon unbleached cottons

whereby the following regulations are to be observed:

58 öre.

1. That of all above-mentioned merchandise reckoned by weight, at least 50 kilograms of each, and in the case of mixed chocolate and confectionery 50 kilograms together, and of punch at least 50 liters, shall be declared and exported in one shipment; this rule, however, not to apply where the merchandise upon which drawback is claimed is exported for the supply of ships lying in the sound, under such circumstances as would entitle foreign goods stored "in bond" to exemption from duty when withdrawn for that purpose.

2. That there shall be attached to each declaration of export a sworn certificate of the manufacturer, provided with the signatures of two witnesses, to the effect that the merchandise is of Swedish manufacture and of foreign raw material for which full duty has been paid, and in the case of colored or printed yarn or textile fabrics, that they are manufactured of foreign-spun and duty-paid yarn; and in regard to machinesewed cotton or linen articles, that such have been manufactured in Sweden from imported, duty-paid fabrics; and such certificate shall, when relating to cotton textiles, state that the yarn therein contained is equal in fineness to No. 26 English standard, or above it; and such certificates are to be entered in the register of the custom-house of the port wherefrom the exportation takes place; and

3. That exportation shall be proved by a certificate from the proper authorities of the port of discharge, stating that the merchandise has been landed there, which certificate must be properly attested by a Swedish consul or vice-consul in all cases where there is such an officer at the port of landing; but whenever the exportation takes place in a vessel of a burden of thirty tons or over, and such vessel clearing directly for a foreign port has been followed out to open sea by the custom-house officials and the goods declared for export under drawback

have been entered upon the vessel's outward custom-house clearance, there shall be required no further certificate of the arrival of the merchandise at the foreign port of landing in order to obtain drawback upon it.

The above-mentioned drawbacks do not apply to exportations to Norway, except as regards refined sugar, punch, and manufactured tobacco. Upon these articles the same drawbacks will be granted, even when they are exported to above-named country by land, subject to the following rules for exportations by land routes:

a. The merchandise must, in accordance with forms prescribed by the royal ordinance of July 12, 1860, concerning exports by land routes between the United Kingdoms, have been duly declared for export at the custom-house of the point of shipment, and have been registered there and have been provided with a "goods-passport" for a point where there exists a custom-house and where entry is to be made, which passport is to accompany the merchandise during transportation;

b. There must be attached to the declaration of export a manufac turer's certificate, such as is described in the beginning of the second regulation of this paragraph; and

c. There shall be furnished an attestation from the custom-house authorities at the Norwegian point of destination, to the effect that the merchandise arrived there with unbroken seals or leads, and that it was found to correspond with the "goods-passport" as regards description and quantity.

Should anyone import dutiable merchandise with the intention of re-exporting the same, whether by sea or land routes, after having been manipulated or refined in a manner different from any of those mentioned above, and wish to obtain restitution of the duties paid at the time of importation, this may be allowed, subject to the condition that such intention shall have been declared in writing at the time of importation, and that the owner of the merchandise shall obey any rules which the custom-house direction may establish with a view of preventing abuse of the privilege granted. In order to be entitled to the benefit of this clause re-exportation must have taken place and have been properly attested within one year and one day from the date of importation.

§ 11.

It shall be the duty of every shipmaster, pursuant to forms prescribed in the first chapter of the customs regulations, to note down accurately upon his manifest his stock of necessaries, giving description and quantity, under such penalty for neglect as is provided for in said chapter; and such stores, when found to be needed for the use of the crew whilst on board, are to be exempt from duty and other imposts at the port of discharge.

Among such exempt stores may, under stated circumstances, also be included the following quantities of wine, brandy, coffee, and tea, viz: For vessels coming from the Baltic, or when arriving at any port in Holland or Göteborg and Bohus (west coast of Sweden) from North Sea ports, Holland, England, or the French Atlantic ports, 6 liters of wine, 3 liters of brandy, 1 kilogram of coffee, and 1 hectogram of tea to each person of the ship's crew and passengers; and for vessels coming from other than Baltic ports, with the exception stated above concerning vessels arriving at ports on the west coast, 9 liters wine, 6 liters brandy, 2 kilograms of coffee, and 2 hectograms of tea to each person as above. Attention is called to the fact that wine and brandy can not be substituted

for each other under the above clauses, so that any shipmaster having less than the allowed quantity of the one article cannot on account of such deficiency claim any greater allowance of the other; and further, that whatever part of above mentioned four articles is found to exceed a vessel's proper allowance under the above clauses is to be unconditionally entered for duty unless the vessel is at once to clear again for a foreign voyage. When a vessel, Swedish or foreign, arriving from a foreign port, is again immediately to engage in a foreign voyage, the shipmaster may, if he is found to have stores of wine, brandy, coffee, and tea exceeding in quantity the allowance prescribed in this paragraph, claim the right to note down the excess upon his manifest for re-exportation, in which case such excess of stores is to be kept under custom-house seals in a bonded warehouse or in some safe and proper place on board the vessel until the ship sails again, when the rules stated in § 42 of the customs regulations for the control of re-exportations are to be followed. Should, however, a portion of this excess of stores, on account of the prolonged stay of such vessel in a Swedish port, be wanted for the use of the crew on board, such portion may be given out according to the exigencies of the case, and the stores thus released are to be deducted from the quantity noted down upon the manifest for re-exportation.

Other ships' stores than those mentioned above may likewise, subject to proper official control, when found in quantities exceeding the vessel's needs, whilst in a Swedish port and not intended for entry, be reexported with the vessel.

Any stores of domestic production which, as shown by the outward custom-house clearance, formed part of the stores previously exported with the vessel, as well as all foreign, not dutiable, stores, may be exempted from entry.

§ 12.

No diminution of duty is to be granted upon goods damaged during transportation if the importer intends to dispose over such goods; should he be of opinion that goods thus damaged ought not to be subjected to the full duty, he may, after the shipmaster has made the proper marine protest, request official inspection of the merchandise, which inspection is to be made by a magistrate assisted by two expert and unobjectionable persons, in the presence of the custom-house director, who is under official responsibility to control the proceedings with a view to protecting the interests of the Government. In case the merchandise was insured against sea-damage the magistrate is to request the underwriters' representative-in all ports where such representative is found-to be present at the inspection; the absence of such representative, however, to be no bar to the carrying on of the proceedings. If the merchandise is found to have suffered damage under transportation, the inspectors are to give a certificate to that effect; and further, after proper scrutiny of all documents relating thereto, give their attestation to the value of similar merchandise in an undamaged condition. If no objection is made to the proceedings, the custom-house director is to affix his approval to the inspection certificate, which the non-sworn members of the inspecting board may be required to subscribe to under oath. The custom-house direction is thereupon, after previous advertising, to sell the damaged goods at public auction, whereby in consideration of the goods being sold from bonded warehouse and duty-free, any part subject to ad valorem duties is to be assessed in accordance with the price realized at the auction sale, and in the case of merchandise paying specific duty, such duty is to be lowered in the same proportion that the price

realized at the sale bears to the value established for such merchandise in an undamaged state; the proceeds of the sale are, after deduction of duties, to be handed over to the importer. Should the owner neglect to establish the damaged state of the merchandise fourteen days beyond the time prescribed by § 21 of the customs regulations for making such declaration (of damage) to the custom-house direction, such owner is to be held responsible for the payment of the full duty, unless he, within that time, advises the custom-house direction in writing that he abandons his claim upon the damaged merchandise, which, in that case, is to be sold at public auction for account of the Government.

Proceedings to be taken in regard to the entry of merchandise saved from wrecked vessels coming from foreign ports are set forth in the fifth chapter of the customs regulations.

§ 13.

Concerning reciprocal commerce between Sweden and Norway, the existing or forthcoming regulations are to be followed.

All whom it may concern are dutifully to observe these instructions. In faith whereof we have hereunto set our hand and have caused our royal seal to be affixed. Stockholm Castle, December 3, 1880. [L. S.]






Gothenburg, January 22, 1880.



[Translated and forwarded to the Department by Consul Oppenheim, of Gothenburg.]
Abbreviations used: n. e. s., not elsewhere specified; s. c., so called.


Absinthe; to be classed with Liqueurs.

Accordeons; to be classed with Industrial productions not provided for.
Ethers and ether spirituosus, s. c. Hoffman's drops

Other ethers, composite or mixed, such as salt peter-ether, vinegar-ether, fruitether, cognac, rum; arrack-essence or oil, &c..

Scrapings, waste and shavings, n. e. s......

Agate, worked or rough; unset.....

When set in gold or silver, to be weighed with and pay same duty as the setting; when set in any other material, to be classed with Jewelry goods.

Alabaster, worked or rough, n. e. s...

Albums; etuis to be weighed along with albums

Albumen; classed with Chemico-technical preparations.

Alcann root..

[blocks in formation]

Orange-peel, dried

Apothecaries' stock and drugs; all not otherwise provided for, simple or com pound, when imported by druggists and other persons authorized by the Central Health Bureau to deal in such wares; by scientific men for scientific pur. poses, or by manufacturers needing such materials in their industries.

The Swedish kroner $0.26.8.

[blocks in formation]
« iepriekšējāTurpināt »