Customs Act 1662
CUSTOMS ACT 1662 | ||
Certain Rules, Orders, and Directions for the Advancement of Trade and Encouragement of Merchants, as also for regulating as well of the Merchants in making of due Entries, and just Payments of their Customs, as of the Officers in all the Ports of this Realm, in the Receipts of their several Fees, and in the faithful Management of their Duties and Trusts. | ||
EVERY merchant shall have free liberty to break bulk in any port allowed by the law, and to pay custom and subsidy for no more than he shall enter and land; provided that the master or purser of every ship shall first make declaration upon oath, before any two principal officers, of the true content of his ships lading, and shall likewise after declare upon his oath, before the customer, collector, comptroller or surveyor, or two of them, at the next port of this realm where his ship shall arrive, the quantity and quality of goods landed at the other port where bulk was broken, and to whom they did belong. | ||
II. No merchant, native or stranger, shall ship off the goods of a stranger in the name of a native, upon pain of forfeiture and loosing the goods and merchandises so entred, and all his goods personal. | ||
III. Every merchant born out of the dominions of his Majesty, and after made denizen, shall pay the custom as before he was made denizen, unless he do inhabit and be constantly abiding or dwelling in some part or place of this realm; in that case, such merchants shall pay only as a natural born subject, and not other-wise. | ||
IV. All sugars and other foreign goods and merchandises (except wines, tobacco, wrought silks, haberdashery, and all forts of grocery wares) first imported, shall be again exported by any merchant who is a subject of this realm, or any other his Majesties dominions, within twelve months, or stranger within nine months; and such merchant or merchants as shall export any such foreign goods or merchandises (except before excepted) shall have allowance, and be repaid by the officer which received the same, the one moyety of the custom or subsidy which was paid at the first importation of such foreign goods and merchandises, or any part thereof; and so as due proof be first made by certificate from the officers of their due entry and payment of the custom and subsidy of all such foreign goods and merchandises inwards, together with the further oath of the merchants importing and exporting the same, affirming the truth thereof, and the name of his Majestie’s searcher or under-searcher in the port of Dublin, and of the searcher of any other the ports, testifying the shipping thereof to be exported; after all which ducly performed in manner before expressed, the moyety of the subsidy first paid inwards shall without any delay or reward, more than the duty set down in the table of fees for the certificate, be repaid unto such merchant or merchants who do export such goods and merchandises, within one month after demand thereof. | ||
V. If any merchant having duely paid all duties inwards for foreign goods, and in regard of sales had, shall be enforced to keep the same or any part thereof in his hands, without alteration of the property, after the space of a year shall be clapsed; in this case, he is to be permitted to ship the same out for any the ports beyond the seas (if he so think sit) without payment of any subsidy for the same outwards, upon due proof that the same was duely entred, and subsidy paid inwards. | ||
VI. No merchant or other person whatsoever shall have any allowance or abatement of subsidy made him by bill of store or otherwise, for any fort of tobacco, under pretence of being corrupt or unmerchantable; but in case any merchant shall refuse to make entry of such tobacco, and to pay the full subsidy of the same, the principal officers of the custom-house, or any two of them, shall cause all such corrupt tobacco to be publickly burnt, as not wholesome for use, and the owner thereof is to be discharged from paying any subsidy for the same. | ||
VII. Every merchant bringing in any forts of wines into this realm by way of merchandise, and making due entries of the same in the custom-house, shall be allowed ten per centum for leakage, to be taken or deducted not out of the quantities of wines, but out of the moneys received for the subsidy; provided such wines be not filled up on ship-board, and if so, no allowance then to be made at all for the same. | ||
VIII. Every merchant shall be allowed upon all other goods and merchandises appointed to pay the subsidy of poundage according to the rule of the before going book of rates to be imported, five in the hundred of all the said subsidies of poundage so appointed to be paid. | ||
IX. Every hogshead of wine which shall be run out, and not full seven inches or above left therein, and every butt or pipe not above nine inches, shall be accounted for outs, and the merchant to pay no subsidy for the same. |