Exportation.—In order to export dutiable patterns or samples, a specifi cation in duplicate should be made out in the usual form by the export6r. This specification must always contain an inventory of the articles, specifying their nature, number, quantity, marks, &c., and all such particulars as may be necessary and proper for their identification on return to this country. It is handed to the collector at the port of examination and shipment, and the articles having been examined and shipped, both parts are signed by the customs' officer, who hands one to the exporter, or the person ihaving the custody of the articles, to be by him produced and given up for cancellation on their return. The second copy is filed by the authorities for purposes of reference. On being brought back to this country, and their identity being established by reference to the duplicate specification, the articles can be landed with but little further formality. But they will be detained for identi fication if landed at a port other than that at which they were exported. A declaration must be made when bringing back any samples of free goods made in the United Kingdom when they bear British marks and the name of the manufacturer for whom the traveller is agent.
Of bonded Wet goods.—The excise authorities are entitled to take official samples, for the purpose of ascertaining the strength, of wet goods in a bonded warehouse. Certain regulations are prescribed in con nection therewith. The proprietor of the goods can take one sample of 0.1 gall., duty free, from each original cask of wines and spirits (except perfumed spirits); but as to spirits, from a cask containing not less than 20 gallons or of less but legal size, one sample may be taken from only every two casks of each mark. A like sample may be taken from each 20-gallon cask of British plain spirits, provided it has not been previously sampled. Wines and spirits previously sampled which have been vatted or blended are allowed a further free sample to represent the entire parcel, but, saving this excep tion, all subsequent samples are chargeable with duty at certain specified rates. Proprietors are not allowed duty free samples from casks of British compounded spirits or liqueurs, or rectified spirits of wine. If wines have been fortified, or if wines or spirits have been vatted or blended before the free samples have been drawn, they may be sampled after the operation to the extent of one free sample for each original cask of not less content, in the case of British ipirits, than 20 gallons ; except when the resulting number of casks is less, when only one sample from each such cask may be taken. No free sample is allowed from wines or spirits iniported in bottle ; and such bottles as are opened by the officers, for the purposes of examina tion, are to be returned to their respective cases when done with. When
such wines and spirits are sampled by the proprietor, duty must be paid on the samples at the proportionate rate. When wines or spirits have been bottled in warehouse, one or two bottles may be taken from each parcel as samples on payment of the duty thereon. A written request, in duplicate, must be made by the proprietor to the warehouse-keeper before samples can be taken.
Dry goods.—Tobacco.—The importer or proprietor of tobacco or cigars may have a 4-lb. sample from each package, or a 2-1b. sample in the case of Cavendish or Negrohead ; but a further quantity may be allowed on applies, tion. The samples may be returned, or exported from the warehouse by parcel post under certain conditions. Further samples, up to four, may be allowed upon the return, or exportation, of the previous ones.
Tea.—First or landing samples may be taken for the merchant not exceeding 2 lbs. weight from each bed, either before or after weighing. In the case of exportation from London, the return of the first samples is not required, and no claim for duty is made in respect thereof. Second and subsequent samples may be granted on the following conditions, viz. : That prior to the delivery of such second or subsequent samples, an equal quantity of tea of a similar description be deposited, if practicable, in the sampled package previously to its being fastened down after each sale ; or if that be impracticable, that the same be placed in a bag or package belonging to the merchant, and be retained in a secure place in the warehouse under the Crown's lock in charge of the officer, who is to keep a record of the tea in a book to be provided for that purpose ; and all such accumulated samples of tea in such merchant's bag or package shall, at the end of each year, be cleared by the merchant or warehouse-keeper, either for home use or for exportation. In London, upon due notice in writing being given to the surveyor, first samples may be drawn at the place of landing from two packages out of every bed of tea landed at any dock for removal by lighter, or in locked vans, to any up-town warehouse. The samples are to be drawn under the supervision of the officer, who causes the sampled packages to be distinctly marked, and to transmit to the officer at the warehouse in which the tea is to be deposited an account of such packages and the weights of the samples taken, in order that the proper weight of the entire package may be recorded in the landing account.