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932
XI. COMMERCE OP SWEDES.
Custom Legislation and custom Staff.
According to the Constitution, it lies within the domain of the
Riksdag to determine whether an article shall be liable to duty or no,
the principles for computing the duty, and its amount. The tariff
enumerates the goods subject to duty, the computation, and the customs rates.
In particular clauses, attached to the tariff, respecting the application of
the tariff are embodied, among other things, regulations as to the fee
for ships lying in Swedish harbours, the rules regarding the restitution
of duty, when such restitution has been admitted, regulations as to ships’
commission, etc. — In Sweden, there are now only import duties. The
majority are specific; taxation according to value only occurs with
respect to a small number of articles.
Restitution of duty is allowed on the import of materials and
necessaries for the building, rebuilding, or repair of a vessel at a dockyard
or works in Sweden, also on imports by sea of certain goods
manufactured in Sweden out of raw materials from abroad, such as refined sugar,
caramels, sweets, chocolate, bread, manufactured tobacco, cotton and linen
stuffs, and also machine-made cotton or linen articles; also for jute
texture used as packing, certain products of flour mills, and, lastly, also
for any article whatsoever, when it is re-exported in a manufactured
or refined state. The Royal Commerce and Navigation Committee,
mentioned above, has proposed extended right to restitution of duty
on materials, etc., for the building and reparation of vessels (with which
dockyards should be placed on a par) and also alleviation with regard
to enjoying the right.
More detailed regulations respecting the manner of Customs taxation,
control over exportation of goods, penalty in case of unlawful export,
and the like provisions, are found in the Customs Statute.
All vessels in Swedish waters are subject to the inspection of the
Customs staff. Vessels coming from foreign ports are forbidden to land at other
places on the coast of Sweden than the Customs quay or entrance to certain staple
towns. The clearing of vessels and the unloading and passing through the Customs
of cargoes from abroad may take place in staple towns, or, if the ship does not
contain goods liable to duty, at another Customs quay.
Captains of vessels coming from foreign ports with a Swedish harbour as
their destination shall be provided with »Märkrulla» (Register), which is to be delivered
to the first Custom House officer who comes on board. The Register, drawn up
according to a certain formula, shall contain certain information respecting the
vessel, her crew and voyage, and also present a clear account of her cargo. — The
inspection of the vessel is to be made on her arrival at the harbour where she
is to discharge her cargo.
The owner shall deliver a written declaration of goods that have arrived with
the ship, in larger towns within 8, but in other places within 4 days from the
day when the Register was handed to the Customs in the place of unloading, or.
if the wares have arrived from another Customs quay, 4 days from the day of arrival.
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