# An Act to amend the Act of the present Session, intituled: An Act imposing duties of Customs, with the Tariff of Duties payable under it

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Schedules:
* Schedule A
* Schedule B
* Schedule C
* Schedule D
* Schedule E
* Schedule F
Source: Early Canada Online
31 Victoria, c. 44 (Canada)
An Act to amend the Act of the present Session, intituled : An Act imposing duties of Customs, with the Tariff of Duties payable under it.
[Assented to 22nd May, 1868.]
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
An Act imposing Duties of Customs, with the Tariff of Duties payable under it, and the Schedules A, B, C, D and E, annexed to the said Act, are hereby repealed.
2. In lieu and instead of the duties of Customs imposed by the Act hereinbefore cited, there shall be raised, levied, collected and paid, upon the goods enumerated in Schedules A and B to this Act, imported into Canada or taken out of Warehouse for consumption therein, the several duties of Customs respectively set forth and described in the said Schedules A and B, the duty of ﬁfteen per centum ad valorem being payable upon all goods not charged with any other duty, and not declared free of duty.
3. The goods enumerated in the Schedules C and D to this Act, may, subject to the provisions and conditions therein mentioned, be imported into Canada or taken out of Warehouse for consumption therein, without payment of any duty of Customs thereon.
and the Governor in Council shall have power to interpret, limit or extend the meaning of the conditions upon which it is provided in Schedule C, that any article may be imported free of duty for special purposes or or particular objects or interests; and to make regulations either for declaring or deﬁning what cases shall come within the conditions of the said schedule, and to what objects or interests of an analogous nature the same shall apply and extend, and to direct the payment or non-payment of duty in any such case or the remission thereof by way of drawback if such duty has been paid.
5. Any other articles than those mentioned in Schedule D, being of the growth and produce of any of the British North American Provinces, may be specially exempted from Customs duty by order of the Governor in Council.
6. Any or all of the articles mentioned in Schedule D, when the growth and produce of the United States of America, may be imported into Canada from the said United States free of duty, or at a less rate of duty than is provided in the said schedule, upon proclamation of the Governor in Council, whenever the United States shall provide for the importation of similar articles from Canada into that country free of duty, or at a less rate of duty than is now imposed on the importation from Canada of such articles into the United States.
7. The Goods enumerated in Schedule E shall not be imported into Canada, under the penalty therein mentioned, and if imported shall be forfeited and forthwith destroyed.
8. Packages of ever description in which goods are usually imported, and cases containing casks of Wine or Brandy, in wood, and cases containing bottled Wine or bottled Spirits or other liquors, shall be free,—except only Bottles, Jars, Demi-Johns, Brandy-Casks, Barrels, or other packages in which Spirituous Liquors, Wines and Malt Liquors are contained and Carboys containing Sulphuric Acid.
9. The foregoing sections of this Act shall be held to have come into force, and the duties mentioned therein and in the Schedules to that Act, that be held to have been imposed and to have been substituted for those imposed by the Act hereby amended, on the twenty-ninth day of April, in the present year of our Lord one thousand eight hundred and sixty-eight, and to have been and to be payable on all goods imported or taken out of Warehouse for consumption upon or after the said day.
and in cases to be mentioned in such Regulations and subject to such provisions as may be therein made, such drawback may be allowed on duty paid goods, manufactured or wrought in Canada, into goods exported therefrom as aforesaid; and the period within which such drawback may be allowed after the time when the duty was paid shall be limited in such Regulations.
and if any attempt be made to export such goods contrary to the provisions of this Act, they shall be liable to seizure and be forfeited, and shall be dealt with as other goods forfeited for breach of the customs laws.
12. So much of section nine of the Act of the Legislature of the late Province of Canada, passed in the session held in the twenty-ninth and thirtieth years of Her Majesty’s Reign, and intituled: An Act to amend the Acts respecting duties of Customs, and the of duties payable under them, as requires the payment of any duty of Customs on the importation of goods from any of the Free Ports abolished under the said section, into any other part of Canada, or imposes any restrictions upon such importation, is hereby repealed.
13. The one hundred and thirty-third section of the Act of the present session, intituled: An Act respecting the Customs is hereby repealed, and the following section substituted for it:
133. All bonds, documents and papers necessary for the transaction of any business at the respective Custom Houses or places or ports of entry in Canada, shall be in such form as the Minister of Customs shall from time to time direct.
14. This Act shall be coustrued as one Act with the said Act of the present session, intituled: An Act respecting the Customs, and with the Act hereinbefore cited and amended, the ﬁfth section whereof shall be construed as referring to schedule C annexed to this Act; and all words and expressions used in this Act shall have the meaning assigned to them in the said Acts, and all provisions of the said Acts and of the Regulations made or to be made under them or either of them, or continued in force by them or either of them, shall apply to the duties imposed by this Act, except in so far as they may be inconsistent with it.
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