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customs-tariff legislation and custom-house establishments. 531
to the Customs in the port of discharge, or, if the goods have arrived from
another Custom-station by direct transit in bond, within eight days from the
day of arrival. And now there takes place the customs-treatment of goods, i. e.
the examination, and, for articles liable to duty, the computation and charging
of such duty. This duty must be paid, or security given for the payment,
before the goods are delivered to their owner. In any case the dues are to be
paid within twenty days from the delivery of the Manifest, or, in the case of
goods that have been transferred in bond, within twenty days of their arrival.
This also holds good of ship’s-dues.
With regard to navigation and export of goods to foreign ports, the loading
may take place in any port whatsoever, provided only that notice of such loading
be given to the Customs authorities in that place, or else to the nearest
Customhouse. After the loading has been completed, the master of the vessel is required to
hand in bill of cargo and the owner to deliver a declaration. Where these
documents have been handed in and the fees paid, the masters is given an
official discharge.
There are special regulations concerning foreign navigation with smaller
mercantile vessels, concerning decked vessels and open boats engaged in certain
kinds of fishing, and also concerning steam-vessels used in foreign trade, as well
as the Custom-house inspection and passing of passengers’ effects; and rules have
been drawn up for the purpose of expediting the examination of steamboats with
regular sailings, and the passing through the Customs of the goods therein.
There are also certain regulations for the control of coastwise navigation and
the coastwise movement of goods. The vessels thus employed, unless they are
passenger steamers with regular sailings or only navigate the Customs-district
of their own port, or only lakes, rivers and canals, must be provided with
so-called annual permits, and even goods should in some cases be accompanied
by a transire.
Even attempts to import articles that are subject to duty without proper
declaration of the same are punished as illicit importation of goods.
Customs Stores (Tullager) in Sweden have long comprised Bonded Warehouses,
Transit Warehouses, and Free "Victualling Stores; and to these have been added
in Customs legislation (but not, as yet, in actual use) three new kinds — Free
Harbour, Free Stores, and Drawback Warehouses.
In Bonded Warehouses (Nederlag) dutiable goods, after they have been
officially examined, are warehoused under lock and key of both owner and
Customhouse; but no customs-duty is paid on them till they are removed for home
consumption. Goods may also be re-exported from the bonded warehouse.
Buildings for this purpose are provided sometimes by the town, sometimes by the
owners of goods. The fee for bonding is one per cent of the total duty charged.
The maximum time for bonded-warehousing is five years. The proprietor is
allowed to look after and take care of the goods, and take samples of them in
suitable small quantities. He-packing and racking may be permitted after special
examination, but only, as a rule, when there is danger of injury or destruction
of goods in consequence of defect in the wrapper or vessel, always to a very
limited extent.
In a Transit Warehouse (Transitupplag), goods arriving from abroad are stored
under lock and key of the Customs without examination on the part of same.
The goods thus warehoused may afterwards be passed through the Customs,
moved to another warehouse, or re-exported. The right of transit-warehousing is
only conceded to certain towns, which have to provide buildings for the purpose.
Only piece-goods may be stored in this way. The period is a year; and the
fee accrues for a period of three months at the rate of 70 ore (about 9d.)
for the first and 35 ore (about 4d.) for the following periods per 100 kg. The
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