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CONTINENT OF AMERICA-Continued.
1. Tariff laws and schedule; full text.
6. Tariff on breadstuffs.
1. New import tariff of.
3. Tariff' reduction in. Brazil:
1. Customs revenue; systems of.
5. Export duties of.
1. Tariffs and schedules of Argentine Republic for the years 1881 and 1883.
2. Export tariff of. Chili: Tariff law and schedule; full text. Peru :
1. Military tariff of (Chilian).
2. New tariff of Peru.
New Providence : Tariff of.
1. Proposed changes in tariff of.
2. Export duties of. China: Customs tariffs of. POLYNESIA.
Hawaii: Tariff of.
TARIFF OF SWEDEN.
[Translated by Consul Oppenheim, of Gottenberg, and poblished in Consular
Reports No. 5, for the month of March, 1881.]
INSTRUCTIONS TO BE OBSERVED IN APPLYING THE PROVISIONS OF
Whenever in the assessment of duty there arises a fraction amounting to less than half an öre, such fraction is not to be considered, but where a fraction amounts to half an öre or over, such fraction is to be reckoned as one öre additional.
The weights and measures mentioned in this tariff are identical with those prescribed in the royal ordinance of November 22, 1878.
Merchandise imported in foreign bottoms is not to pay either additional or higher dues than if it arrives in Swedish vessels.
Tonnage dues, whether for Swedish or foreign vessels, amount to 14 öre per ton, calculated as per register, and such dues are to be paid each time, both on arrival and clearance; but in case a vessel during one and the same calendar year makes several voyages between Sweden and foreign countries, such dues are to be exacted only for the first clearance, and in case of a repeated arrival only when the vessel carries cargo and discharges a greater or lesser part thereof; and it will be proper to consider as vessels in ballast such vessels whose cargo only amounts to a small fraction of their carrying capacity; in regard to all of which the regulations contained in the royal ordinance of June 5, 1874, are to be followed.
When a vessel discharges or loads at several ports, tonnage dues are only to be imposed at the first loading or discharging point, and an acknowledgment of their payment is to be affixed to the manifest or clearance.
Exemption from tonnage dues is granted to vessels, whether bound for a Swedish port or other destination, that arrive and have “in ballast;" to vessels that, while engaged in voyages between foreign ports, call at a Swedish port in order only to land passengers and their effects, or to discharge goods into another vessel for export; to vessels that come “in distress or for the purpose of receiving orders as to the further prosecution of the voyage, that do not discharge cargo and do not load anything besides necessaries and stores for the use of the crew, passengers, or ship; to vessels that in consequence of injury by the elements, of which due marine protest has been made, enter a Swedish port and discharge cargo, and, after repairs are completed, reload the original cargo and proceed on the voyage; to vessels that, from above
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 mer. chandise 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.
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.
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 merchan. dise 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, butin 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.
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.
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
28.2 öre. For 1 kilogram chocolate or confectionery, or both mixed
30 öre. For 1 liter punch ....
30 öre. For 1 kilogram tobacco, manufactured: Cigars and cigarettes.
1 kroner. Spun, twisted, or pressed in plugs.
70 öre. Ground, or snuff..
48 öre. All other kinds...
55 öre. For 1 kilogram colored or printed cotton yarn
19 öre. For 1 kilogram colored or printed woolen yarn.
24 öre. For 1 kilogram textile fabrics of cotton, made of yarn No. 26 English standard or any higher number
19 öre. For 1 kilogram textile fabric of linen
24 öre. For 1 kilogram machine-sewed cotton or linen articles, such as shirts, col
lars, 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
58 öro. whereby the following regulations are to be observed:
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 iu regard to machine. sewed cotton or linen articles, that such have been manufactured in Sweden from imported, duty-paid fabrics; and such certiticate 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 autborities 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 ny 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.
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 quan. tity, 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 Hol land or Göteborg and Bohus (west coast of Sweden) from North Se: ports, Holland, England, or the French Atlantic ports, 6 liters of wine, : liters of brandy, 1 kilogram of coffee, and 1 hectogram of tea to each per son of the ship's crew and passengers; and for vessels coming from othe than Baltic ports, with the exception stated above concerning vessel arriving at ports on the west coast, 9 liters wine, 6 liters brandy, 2 kilo grams of coffee, and 2 hectograms of tea to each person as above. Atter tion is called to the fact that wine and brandy can not be substitute