Customs Act 1662

XIV. Recital of Allowance for Damages.

Mearchants to demand such Allowance upon Oath. Shipping out less Goods than expressed in Certificate; Penalty.; Goods shipped out by Certificate landing again. Proviso for Case of Distress.; No Allowance, and Goods forfeited. Goods brought from Scotland by Land to pass through Berwick or Carlisle, and there pay Custom, under 12 Car, II. c. 4.; Prohibited Goods passing; forfeited, or the Value.

And whereas Allowances given to Merchants and others for Defects and Damages upon Goods and Five per centũ generally upon all Goods imported and Twelve per centũ upon Wines every Merchant or others having the aforesaid Allowances Inwards shall in person upon Oath by himselfe or by his knowne Servant or Factor demand and receive the Moneys due upon Debentures for such forein Goods exported by Certificate with such Abatements and Allowances as were made and given to him upon the Importation and if he be found fraudulently to ship out lesse in quantity or value then is expressed in his Certificate the Goods therein mentioned or the value thereof shall be forfeited and the Owner or Merchant shall lose the benefit of receiving back any part of the Subsidy for those Goods And if any Goods shipped out by Certificate as aforesaid shall be landed againe in the same or any other port or place within the Kingdome of England Dominion of Wales and Town and Port of Berwick (unlesse in case of Distresse to save the Goods from perishing which shall be presently made knowne to the person or persons which are or shall be appointed by His Majesty to manage his Customes and principall Officers of the Port) no Allowance shall be demanded or made for those Goods and the said Goods or value thereof shall be forfeited and lost. Be it further enacted by the Authority aforesaid That all Goods Wares and Merchandize that shall be brought out of or carried into the Kingdome of Scotland by Land into or out of the Kingdome of England Dominion of Wales or Port and Town of Berwick shall passe and be carried by and through some of the Towns and Passages hereafter named (that is to say) by and through Berwick or Carlile and then and there pay the Custom and Subsidy granted and due to the Kings Majesty by an act of this present Parliament entituled A Subsidy granted to the King of Tonnage and Poundage and other Su[m]ms of Money payable upon Merchandize exported and imported. And if any Goods Wares or Merchandize prohibited or uncustomed coming out of Scotland into England or going out of England into Scotland shall passe by or beyond the Townes Ports and Places aforenamed without due Entry and Payment of the Customes that then all such Goods Wares and Merchandize or the value thereof shall be forfeited and lost