TARIFF VALUATION OF ARTICLES ON WHICH PERCENTAGE DUTIES ARE LEVIABLE ON IMPORTATION INTO THE COLONIES AND OTHER POSSESSIONS OF THE UNITED KINGDOM--continued. COLONIAL TARIFF VALUATION. FIJI-Cont. the duty thereon shall be calculated on the price paid for the said goods by the owner thereof, as represented by the invoice. No discount or deduction shall be allowed unless it is clearly shown on the original invoice, in the same handwriting as the rest of the invoice, and verified by the person who allowed it and from whom the goods were purchased; nor shall a deduction be allowed unless the rate of discount exceeds 5 CAPE OF GOOD HOPE The value of goods subject to ad valorem duty shall be the true AND NATAL. current value in the open market for such goods at the place of purchase by the importer or his agent, including the cost of packing and packages, but not including agents' commission if it does not exceed five per cent. : provided that in no case shall the true current value, as above defined, be less than the cost of the goods to the importer at the place of purchase. LAGOS GOLD COAST SIERRA LEONE GAMBIA NORTH AMERICA: The value of goods liable to ad valorem duty is to be the certified invoice value at the port of shipment (exclusive of trade discount, freight, insurance, and expense of packing). The value of goods subject to ad valorem duty is to be the value as they lie at the port of shipment, i.e., invoice value, exclusive of trade discounts and of freight, insurance, and charges. The value of goods liable to ad valorem duty is to be the invoice value at the port of shipment, exclusive of trade discount, insurance, freight, and packing expenses. The value of goods liable to ad valorem duty is to be the invoice value, less trade discount, freight, insurance, and value of packages. By the Canadian Consolidated Customs Acts, (a) whenever any duty ad valorem is imposed on any goods imported into Canada, the value for duty shall be the fair market value thereof when sold for home consumption in the principal markets of the country whence, and at the time when, the same were exported directly to Canada. Such market value shall be the fair market value of such goods in the usual and ordinary commercial acceptation of the term, at the usual and ordinary credit, and not the cash value of such goods, except in cases in which the article imported is, by universal usage, considered and known to be a cash article, and so bona fide paid for in all transactions in relation to such article; and all invoices representing cash values, except in the special cases herein referred to, shall be subject to such additions as to the Collector or appraiser of the port at which they are presented appear just and reasonable, to bring up the amount to the true and fair market value, as required by this section. Should difficulty arise in determining the fair market value for duty of goods imported into Canada, which are the manufacture or production of foreign countries, or of Great Britain, such as musical instruments, sewing machines, agricultural machines or implements, medical preparations, commonly called patent medicines, and other similar goods, the prices of which are pub (a) Cap. 32, Revised Statutes of Canada and amending Acts (published in one volume by TARIFF VALUATION OF ARTICLES ON WHICH PERCENTAGE, DUTIES ARE LEVIABLE ON IMPORTATION INTO THE COLONIES AND OTHER POSSESSIONS OF THE UNITED KINGDOM-continued. Dominion of Canadacont. lished by the manufacturers or produce is, or persons acting on their behalf, the Governor in Council may, from time to time, fix and determine a certain rate of discount which may be deducted from such published prices of any such manufactures or productions, and the remainder of such published prices, after deducting such rate of discount, shall be deemed and taken to be the fair market values for duty of any such manufactures or productions as are specified in such Order in Council. When parts of any manufactured article are imported into Canada, each such part shall be charged with the same rate of duty as the finished article, on a proportionate valuation, and, when the duty chargeable thereon is specific, or specific and ad valorem, an average rate of ad valorem duty, equal to the specific or specific and ad valorem duty so chargeable, shall be ascertained and charged upon such parts of the manufactured article. The fair market value of goods shall be taken to include the amount of any drawback which has been allowed by the Government of any other country, also the amount of consideration or money value of any special arrangement between the exporter and the importer, or between any persons interested therein because of the exportation or intended exportation of such goods, or the right to territorial limits for the sale or use thereof, and also the amount or money value of any so-called royalty, rent, or charge for use of any machine or goods of any description which the seller or proprietor does or would usually charge thereon when the same are sold, or leased, or rented for use in the country whence they have been exported to Canada. When the amount of such drawback, consideration, money value, royalty, rent, or charge for use, has been deducted from the value of such goods, on the face of the invoice under which entry is to be made, or is not shown thereon, the Collector of Customs, or proper officer, shall add the amount of such deduction, drawback, consideration, money value, royalty, rent, or charge for use, and cause to be paid the lawful duty thereon. No deduction of any kind shall be allowed from the value of any goods imported into Canada because of any drawback paid or to be paid thereon, or because of any special arrangement between the seller and purchaser having reference to the exportation of such goods, or the exclusive right to territorial limits for the sale thereof, or because of any royalty payable upon patent rights, but not payable when goods are purchased for exportation, or on account of any other consideration by which a special reduction in price might or could be obtained: Provided that nothing herein shall be understood to apply to general fluctuations of market values. Whenever goods are imported into Canada under such circumstances or conditions as to render it difficult to determine the value thereof for duty, either because such goods are not sold for use or consumption in the country of production,- or because a lease of such goods or the right of using the same is sold or given, but not the right of property therein, or because such goods having a royalty imposed thereon the royalty is uncertain or is not, from other causes, a reliable me.ns of estimating the value of the goods,- -or because such goods are usually or exclusively sold by or to agents, or by subcription, TARIFF VALUATION OF ARTICLES ON WHICH PERCENTAGE DUTIES ARE LEVIABLE ON IMPORTATION INTO THE COLONIES AND OTHER POSSESSIONS OF THE UNITed Kingdom--continued. COLONIAL NORTH AMERICA- cont. Dominion of Canada cont. Newfoundland BERMUDA BRITISH HONDURAS TARIFF VALUATION. or are sold or imported in or under any other unusual or peculiar manner or conditions,-of all which matters the Minister of Customs shall be sole judge,-the Minister of Customs may determine the value for duty of such goods; and the value so determined shall, until otherwise provided, be the value upon which the duty on such goods shall be computed and levied. No deduction from the value of goods contained in any invoice shall be allowed on account of the assumed value of any package or packages, where no charge for such package or packages has been made in such invoice; and where such charge is made the Customs Officer shall see that the charge is fair and reasonable, and represents no more than the original cost thereof. No deduction from the value of goods in any invoice shall be made on account of charges for packing, or for straw, twine, cord, paper, cording, wiring or cutting, or for any expense incurred or said to have been incurred in the preparation and packing of goods for shipment, and all such charges and expenses shall, in all cases, be included as part of the value for duty. The regulations relating to packages are as follows:(i.) All vessels or packages manufactured of any material capable of holding liquids; all packages in which goods are commonly placed for home consumption, including cases (not otherwise provided for) in which liquids are contained; also every package being the first receptacle or covering inclosing goods for the purpose of sale: When capable of use other than in the importation of the goods they contain, shall be dutiable at the same rate as though they were empty. Otherwise : If containing goods liable to an ad valorem duty, or to an ad valorem as well as a specific duty, shall be dutiable at the same rate of ad valorem duty as their contents. If containing goods liable to a specific duty only shall be liable to a duty of 20 ° ad valorem. (i.) Packages other than the above-mentioned, being the ordinary packages in which goods are packed for exportation; also packages (inside or outside) containing free goods, if of such a nature that their destruction is necessary in order to release their contents, are exempt from duty. Goods liable to ad valorem duties are valued in a manner similar to that stated for the Dominion of Canada. The regulations respecting packages in which goods are imported are the same as for Canada. The value of goods liable to ad valorem duties is to be the true cost thereof at the place from whence the same were imported, but exclusive of the cost of packages and other charges. The value of goods subject to ad valorem duty is to be the real and true invoice value at the place from whence the same were TARIFF VALUATION OF ARTICLES ON WHICH PERCENTAGE DUTIES ARE LEVIABLE ON IMPORTATION INTO THE COLONIES AND OTHER POSSESSIONS OF THE UNITED KINGDOM―continued. Turk's and Caicos Jamaica Windward Islands: St. Vincent Barbados Grenada Leeward Islands: St. Christopher Antigua Montserrat Dominica The value of goods subject to ad valorem duty is to be the price charged to the importer at the place at which they were purchased. The value of goods liable to ad valorem duty is to be the first cost of the goods at their place of shipment, without the addition of any shipping or other charges thereon. In all cases where an ad valorem duty is imposed on any goods according to the true and real value thereof, such value shall be taken to be the value thereof in the market whence, or in the principal markets of the country whence, the same were imported. The invoice of such goods shall include the value of all packages, receptacles, coverings and wrappers in which such goods are packed or contained, together with all charges due or payable in respect of the preparing, packing, and putting up of the goods in the condition ready for shipment. The value of goods subject to ad valorem duties is to be the invoice price, exclusive of all charges. The value of goods subject to ad valorem duties is to be the cost price of the goods at the country of origin, exclusive of freight and charges. The ad valorem duties are assessed on the prime cost of the goods as shown in the invoice,-freight, insurance, cost of package and other expenses being excluded. The value of goods subject to ad valorem duties will be taken to be the true invoice price, excluding freight, insurance, and other charges. The value of goods liable to ad valorem duty will be taken to be the correct invoice value at the place from whence the goods were imported. The value of goods liable to ad valorem duty will be taken to be the original invoice value, exclusive of shipping charges, cost of cases, bales, &c. (other than butts, puncheons, hogsheads, tierces, and trunks) and also of discount. The value of goods liable to ad valorem duty will be taken to be the invoice value at the place from whence the goods were shipped, exclusive of the value of packages and wrappers other than butts, puncheons, hogsheads, tierces, and trunks. The value of goods upon which ad valorem duty is charged will be taken to be the invoice value at the place of shipment, exclusive of the value of packages, other than butts, puncheons, hogsheads, tierces, and trunks, and exclusive of freight, insurance, and shipping charges. The value of goods liable to ad valorem duty will be taken to be the real and true invoice price of such goods at the place from ARE TARIFY VALUATION OF ARTICLES ON WHICH PERCENTAGE DUTIES LEVIABLE ON IMPORTATION INTO THE COLONIES AND OTHER POSSESSIONS OF THE UNITED KINGDOM―continued. BRITISH GUIANA Goods subject to ad valorem duties are, for the purpose of assessmel of duty, valued at the invoice price. The cost of goods, for the purpose of ascertaining the amount of the ad valorem duty payable thereon, shall be calculated, if the goods have been purchased by the importer or consignor thereof, on the price charged for the said goods by the vendor thereof as verified by the genuine invoice of such goods, and if procured otherwise than by bonâ fide purchase, calculated on the actual market value or wholesale price of such goods at the time of exportation to this Colony in the principal markets of the country whence such goods were imported: provided always that the Comptroller, or the proper officer of Customs, is satisfied that the entries in such invoice are true, and that the invoice price appears to be a fair market value for such goods at the place and at the time they were purchased by the importer or consignor thereof. No discounts or deductions from the value of any goods chargeable with ad valorem duty will be allowed unless shown to the satisfaction of the Comptroller, or other proper officer, on the original invoice, or verified by the signature of the person allowing such discount or deduction. |