VALUATION FOR DUTY.

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. 46 Vic., c. 12, s. 68.

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. 46 Vic., c. 12, s. 69.

GOODS SHIPPED FROM U. S. BONDED
WAREHOUSE

Goods shipped from bonded warehouse in the United States must pay duty on the "Duty paid fair market value for home consumption in the U. S.," and not on value "in bond" as formerly.

PREFERENTIAL TARIFF REGULATIONS,

AND GENERAL REGULATIONS AS TO INVOICES AND ENTRIES OF GOODS UNDER THE CUSTOMS LAWS OF CANADA.

Regulations respecting the entry of goods under the British Preferential Tariff of Canada, approved by Order in Council 14th July, 1898, and coming into effect on 1st August, 1898, are appended hereto.

Attention is directed to the following provisions relating to matters referred to in this Memorandum, and importers are particularly to note :

(a) That an invoice duly certified as prescribed by the Regulations, must be produced and delivered to the Collector

before the entry of any importation under the British Preferential Tariff of Canada shall be allowed; provided, however, that certificates endorsed on postal packages not exceeding $25 in value, the contents of which are not merchandise for sale, may be accepted as evidence of the origin thereof.

(b) That a separate invoice must be furnished for goods entitled to entry under the Preferential Tariff, and that the certificates required must be written, printed or stamped on the invoice.

(c) That the Preferential Tariff does not apply to any of the following articles, viz. :-Wines, malt liquors, spirits, spirituous liquors, liquid medicines and articles containing alcohol; tobacco, cigars and cigarettes.

(d) That goods entered under the Preferential Tariff of Canada must be imported direct from some one of the countries entitled to such preference.

(e) That goods passing in transit from one country through an intermediate country to Canada may be deemed to be imported direct when the goods have been originally destined for Canada from the first mentioned country-subject to production of Bills of Lading and other documents. (See General Regulations herein, sections 10 and 11.)

(f) That all invoices of sugars, for entry under the Preferential Tariff are required to have marked thereon distinctly in writing that the sugars are raw or refined in each case, as the facts may be.

(g) That the provisions of section 35 of the Customs Act apply to all importations of goods into Canada, including importations of goods from the United States, and these provisions are to be enforced as defined in the following Regulation, viz. :—

1. "Every invoice of goods imported into Canada shall be certified in writing as correct by the person, firm or corporation selling or consigning the goods, and shall truly show the whole and actual value of the goods in the currency of the country whence the goods have been exported directly to Canada, and the quantity and description of such goods, and the marks and numbers on the packages in such a manner as to indicate truly the quantities and values of the articles comprised in each exportation package, all of which packages shall be legibly marked and numbered on the out

side when of such a character as to enable such marks and numbers to be placed thereon."

(h) That any article entered at a reduced rate of duty under the "French Treaty Act, 1894," shall not be entitled to a further reduction of duty under the provisions of the British Preferential Tariff of Canada.

GENERAL REGULATIONS

AS TO INVOICES AND ENTRIES OF GOODS UNDER THE CUSTOMS LAWS OF CANADA.

1. Every invoice of goods imported into Canada shall be certified in writing as correct by the person, firm or corporation selling or consigning the goods, and shall truly show the whole and actual value of the goods in the currency of the country whence the goods have been exported directly to Canada, and the quantity and description of such goods, and the marks and numbers on the packages, in such a manner as to indicate truly the quantities and values of the articles comprised in each exportation package, all of which packages shall be legibly marked and numbered on the outside when of such a character as to enable such marks and numbers to be placed thereon.

2. If invoices are made out at lower prices for goods exported directly to Canada than the fair market value at the same time and place for such goods when sold for home consumption in the country whence so exported, in all such cases the invoices are also to show clearly, in a special column, or by addition thereto, such fair market value, as aforesaid, for the goods described therein.

3. In the case of goods consigned to a person, firm or corporation other than the actual owners of the goods resident in Canada, and in the case of goods which have not been actually purchased by the consignee or importer in the ordinary mode of bargain and sale, there shall be annexed to the invoice of such goods a declaration to be made by the foreign owner or exporter of the goods in the form approved by Order in Council. (See Form page 33).

4. Every invoice (and pro-forma invoice) produced and delivered to the Collector of Customs with the bill of entry of any goods shall be subscribed by the importer and by the

person making the entry, and shall be so marked that there may be no doubt as to its being the invoice to which the oath in the bill of entry applies.

5. No entry shall (except in cases in which it is otherwise provided) be deemed perfect without the production of a true and sufficient invoice of the goods to be entered; and in all cases where entry is permitted without such invoice the Collector shall require the production of a statement in the form of an invoice showing the quantity, value and description of the goods, and shall also require the production of all documents which may assist him in ascertaining the quantity, value and description of the said goods.

6. Unless otherwise specially authorized, each entry shall be completed on a single sheet of the approved form, and each sheet shall be numbered consecutively in order as a separate entry.

7. Free and dutiable goods may be entered for home consumption on one and the same form, provided the form has been duly approved for such entry.

8. Postal packages and small importations of goods not exceeding $25 in dutiable value may be entered on the special entry form for "small collections" or "Postal Parcels" upon the declaration of the importer or his agent in the form hereinafter stated, sworn to before the Customs officer, or sworn to on the invoice or pro-forma invoice before an official authorized to administer oaths-(the word "sworn "being noted in each case on such "small collections" entry and "Postal Parcels" entry) ;-provided, however, that the goods shall be examined and appraised by the Customs officer, and that a bona fide invoice, duly certified, shall be produced for the entry of all goods being merchandise for sale, and as far as possible for all other goods.

Form of declaration for small importations-to be written, printed or stamped and signed on invoices or pro-forma invoices, viz.:-"The quantity, value and description of the "goods contained in the packages referred to in this invoice are truly stated in said invoice, as at the time and place "of export direct to Canada."

66

Sworn to before me at

...........19......

(Signature of importer or agent.) (Signature)

(Collector or Title of official authorized to administer oaths.)

9. When entries by bill of sight are made under the provisions of the Customs laws, Collectors shall require the deposit of a sum sufficient to cover the full duty on the goods entered.

10. No goods shall be deemed to be imported as direct from any particular place or country unless they shall have been there laden on board the vessel importing them into Canada: provided, however, that goods bona fide exported to Canada from any country but passing in transitu through another country may be deemed to be imported direct from such first mentioned country, if the goods have been consigned to the importer in Canada for through transportation from such first mentioned country and provided that the goods shall not be permitted to remain in such intermediate country for any purpose (other than for their transit.)

11. The Collector of Customs at the Port of Entry shall require the production of Bills of Lading or duly certified copies thereof, or other documents establishing to his satisfaction the bone fide exportation to Canada of goods passing in transitu through an intermediate country; provided that when through bills of lading are not produced for goods imported in transitu from another country through the United States, a Customs Certificate of Entry for immediate transportation, showing the original destination of the goods to Canada and their entry in the United States for immediate exportation to Canada may be required. Provided also that any original bill of lading, when marked with the Customs stamp may be returned, if a true copy thereof be filed with the Collector and be by him compared with the original.

12. In passing entries at the Custom-house, the values stated in every bill of entry are to be carefully checked and compared with the invoice values of the goods imported.

The following provisions of the Customs Act are also to be observed and complied with:

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.