Page 68 - Jamaica_PO-Guide-1939

OVERS!;A M.-1.1 LS: PARCELS, l ~S.VRANCE. 65
(b) (if a manufactured art iclo) to the extent of at lenst one-fourth of the
present value of the goods bollcl·fidc the manufacture of• . . . . . . . . . . .t\nd that
the final process of mnnufa:turc has been pcrfotmed ot, •• . . .• uforesaid.
Dated the ................... . day of. ...... .. .. , . .. . .. 193 .
. . . . . . . . . . Sender.
Witness . ..... ....... . ...... . ......... "
In addition to this t,;riiJ there is !I specific or mted tariiT which is levied on certain
articles, and nlso a list on which no duty is collected it the goods aro from the countries
named above and on which 5% duty is levied if otherwise; nnd an unreserved free list.
for further information concerning rnled, partially free, and wholly free articles reference
should be made to a schedule of Customs Tariffs. In Appendix B (page 29) a Tnble
is provided showing duty hwied on the majority of article~ usu:1lly imported through.
the medium of the Parcel Post.
Du ty Payable on Repairs , Etc.
Articles of any description mny be seut, :~way from the island and re-udmitted on
p11yment of the duty on the cost, if nny, of repairs, dyeing or cleaning, or other nltera-
tion or ndjustment, on the following conditions being complied with·-
1. The exporter shall furnish the chief officer of Customs with notice, nod with a suffi-
cient description in writing of the articles it is intended to send away, and if the chief
officer of Customs shall think it expedient, the article shall then bo inspected by and
shipped under the ~upervision of the proper officer of Customs.
2. On the return of the article so exported, or on the return of an article not so exported
but in respect of which it shall be established to the 53tisfaction of the chief officer that it
is an article which had been exported from this island, such article may he deLivered upon
the passing of the necessary entries, and payment of duty, on the cost of repair, etc.,
if any, which must be verified by the production of an account or in some other way to
the satisfaction of the chief officer provided in every case that the identit~· of the article
is established to the s:~tisfnction of the chief officer.
3. The parcel post being in the majority of cases the medium through which articles
are returned to the island, CoUectors at out ports must furnish to the Collector of Customs
nt Kingston a list of articles sent away to be returned as well as the description of any
articles which have undergone examination before being sent away in order that such
description may be recorded itl n register kept at the Post Office with a view to the iden-
tification and admission dut,y free, or on payment of the duty on tltc cost of repairs, etc.,
if any, on their return to this island.
(:~du nd of Duty.
Goods. wares nod merchandise upon which any duty under Law 4 of 1925, shall have
been paid, on its being proved to the satisfaction of the proper officer of Customs that
a mistake hns been made and that such goods are not the goods ordered by the importer
and that such goods have been returned to the exporter, if duly exported within three
months of their first importation, shnll receive a drawback of the full duties paid on
importation.
The following are the regull\lions made by the Governor in Privy Council, for granting of
such drn whack on goods imported by Parcels Post and re-exported by Parcels Post:
(a) Submission of goods intended to be exported to a Collector or sub-Col-
lector of Customs or a Collector or Assistant Collector of Taxes (or in
Kingston to the l'arcels Post Clerk), for C\ aminution shall be considered
the equivalent of entry.
(b) Certificates of examination shall be made by such officer, nod recorded in a
book nt hi~ office kept according to Rule 17.
(c) If the original Parcel~ Post Declaration is produced, it may be accepted in
lieu of the original invoice,
(d) The receipt of the Post Office shall be accepted as equivalent to a certifi-
cate of shipment.
(e) T he exporter shall notify hiP intention to export any goods on drawback by
Parcels Post on the form D, and such form shall also serve as the voucher
for the refund of the duties paid on importation.
*Insert name of part of British Empire.