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C. W. IRWIN

Custom House Broker

AND FORWARDER

40 Yonge Street, Toronto

FOREIGN GOODS

DELIVERED IN CANADA

FREIGHT AND DUTY PAID

Consignments sent to me will be passed Customs
and distributed speedily by unexcelled

facilities.

CORRESPONDENCE SOLICITED.

MEMO.-My business in this line has increased yearly.

IRWIN'S

HAND-BOOK

TO THE

CANADA TARIFF

(REVISED)

EXCHANGE TABLES FOR FRANC, MARK, FLORIN OF
AUSTRIA, FLORIN OF THE NETHERLANDS AND
TABLES FOR METRES INTO YARDS, KILOS

INTO POUNDS AVOIRDUPOIS, ETC., ETC.

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C. W, IRWIN, CUSTOMS BROKER

40 YONGE STREET

TORONTO, 1900.

Entered according to Act of Parliament of Canada, in the year

1894, by C. W. IRWIN, at the Department of Agriculture.

HJ 6751

IS

PREFACE,

TO THE TRADE.

This present issue completes the Seventeenth Year of the publication of the HAND-BOOK TO THE CANADIAN TARIFF. During that period constant editions have been published, as the HAND-Book is intended to be, and always will be, maintained up to the latest date.

Its correctness has been proven by its popularity, and the same acuteness of revision will be continued, so that Merchants who figure closely, and are seeking reliable information as to the Duties in force, may with confidence refer to its pages. This edition contains the changes made during the Session of Parliament just closed, as well as the latest decisions of the Department.

It is submitted to the trade with the pardonable belief, gained from past experience, that it amply fills an acknowledged want.

Houses in the United States selling goods in Canada,

Duty and Freight paid,” will find it much to their advantage to forward their consignments to me for entry and distribution, as a practised hand may sometimes be able to better discriminate in the details of classification, and so facilitate their transactions.

Respectfully,

C. W. IRWIN.

UVERSITY
Cabir

OHINTS FOR IMPORTERS.

OF

“Form of Certificate (known as Form J), prescribed for invoices of merchandises SOLD to importers in Canada and exported thereto, to be signed by a partner, official or employee of the exporter having a knowledge of the facts certified to and to be written, printed or stamped on the face or back of the invoice, viz. :

“This invoice is true and correct; and where there is a difference between any of the prices shown therein and the ordinary credit prices at which the same articles are now sold bona fide by the exporter in like quantity and condition at this place for consumption in this country, the latter prices are shown on the margin or elsewhere on such invoice. “Dated at.....

.1900.

..Exporter.” Instead of Form “J” above set forth, an alternative Certificate may be used at the option of the exporter, where applicable, if made in effect as follows:

“This invoice is true and correct, and if any article is invoiced therein below its usual price as sold by the exporter for home consumption at the place of export, in like quantity and condition, on the usual and ordinary credit, or for cash where universally sold for cash, at the time of this exportation to Canada, then such usual price thereof is also shown on the margin or elsewhere on this invoice. Dated at....

.1900.

.Exporter.” Certificates of Origin for entry of goods under the Preferential Tariff are to be signed by the Exporter in the Country whence the goods are exported directly to Canada.

Invoices must be made out in the currency of the country whence the goods are shipped to Canada.

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