Page 47 - Jamaica PO Guide 1952

48 POST OFFICE GUIDE

PR&l>l!lRl!lNTlA r, RA. n:s. The preferential rate varies from 15% to 20% and is levied on
goods which are the produce and manufacture of the British Commonwealth (includinJ
the Irish Republic).
Goods imported from Commonwealth sources musl be arwmpanied by a certificalt
of ori(fin and of British manufacture in order to secure the preferential rate of duty. If
desired, the certificate may be enclosed in the parcel, and a note to this effect made on
the Customs declaration. It must be distinctly understood that goods mailed by parcel
post in any of the above named countries, which are not accompanied by the necessary
certificate of Brit.ish manufacture, will be assessed at the general rate and not the
preferential rate of duty. The following is t.he form of certificate of British manufacture
required on parcels for Jamaica:-
"!, the undersigned do hereby declare that., to the best of my knowledge and
belief, the contents of this parcel are-
(a) (if not a manufactured Rrticle) the growth or produce of•.
(b) (if a manufacturer! article) to the extent of at le.<tst one-fourth of the
present value of the goods bona tide the manufacturP. of* . . ...... . ..... and thut
the final process of manufacture has been performed at . .. . . ......... aforesaid
I'ated the .. . .. . ............ . . day of. . . . . . . . .. . . . . ... 195 . .. .
·... . . . . . . . . . . . . . . . . . ... . .. . . Sender.
Witness .. . . . ....... . . ..... ........ . . . .. . . . ... .
1
In addition to this tarifl there is a specific or rated tariff which is levied on certain
articles, anrl also a list on which no duty is collected if the goods are from Commonwealth
aources, and on which 5% duty is levied if otherwise; and an unreserved free list. For
further information concerning rated, partially free, and wholly free nrticles reference
should be made to a schedule of Customs Tariffs.
CusToMs CLE.-\R.~NC'E FEE. A post office charge of 6J. for clearance through the
C'ustoms is charged on every parcel post parcel received in the island, whether dutisble
or duty-free. See nlso page 40.
Any application in regard to Customs charges should be addresser! to the Collector
of Customs, and must be nceompanied by that portion of the cover which bears the nam1
and address of the addressee and the charge label.

Duty Payable on Repairs, etc.
Articles of any description may be sent away from the island and re-admitted on
payment of the duty on the cost, if any, of repairs, dyeing or cleaning, or other altera- 1
tion or arljustment, on the following conditions being complied with:- i
deseription in writ.ing of the articles it is intended to send away, and if the chief _offi_cer I
The exporter shall furnish t.he chief officer of Customs with notice, and with a sufficient '
of Customs shall think it expedient, the article shall then be inspected by and shipped
unrler the supervision of the proper officer of Customs.
On the return of the article so exported, or on the return of nn article not so exported
but in respect of which it shall be established to the satisfaction of the chief officer that it '
is an article which had been exported from this island, such article may be 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 identity of the article
is established to the satisfaction of the chief officer.
The parcel post being in the majority of cases the medium through which articles are
returned to the island, Collectors at outport..<; must furnish to the Collector of Customs
at Kingston a hst of articles sent away to be returned as well as the description of any
arti cles which have undergone examination before being sent away in order that such
description may he recorded in a register kept nt the Post Office with a view to the iden-
tificatiOn and admission duty free or on payment of the duty on the cost of repairs, etr.,
if any, on their return to this island.
Refund of Duty
Goods, wares and merchandise upon which any duty under Law 4 of ]!)2!), shall have
been paid, on its being proved to the satisfaction of the proper officer of Customs that
•Insert name of part of Britiah Commonwealth.