Customs and Postal Regulations




1694
THE NEW ZEALAND GAZETTE.
[No. 47

147

“Incidental Invoice” (Forms Acct. 307 and 307A) must be prepared, upon which the word “Free,” or the amount of duty, as the case may be, should be written, certified by the examining Customs officer as correct, and the duty accounted for in the usual manner.

776. When the whole or any portion of the amount of duty charged upon a parcel is cancelled or refunded, or when a dutiable parcel is redirected to a place outside the colony, credit should be taken therefor as a remittance by sub-accounting officers, and as “Customs duties written off” by the Chief Postmaster, the authority on Form C. & F. P.P. 8 for the refund or cancellation being furnished in all cases.

777. An allowance of 5 per cent. will be made to postal officers on Customs duties assessed on articles received in mails otherwise than by parcels-post, also on that assessed upon any article not included in the advice or declared contents of any parcel received by parcels-post. (See also 598.) A certificate and notice headed “Incidental (Forms Acct. 308 and 308A), detected by ——” (giving the officer’s name), should be prepared and dealt with in the usual manner. The accounts for this allowance must be prepared and certified to by the Chief Postmaster on the last day of each quarter and forwarded to the Accountant for authority to pay to the officers by whom the detections were made.

777A. Officers must use great discrimination in challenging packets of mail-matter supposed to contain dutiable articles. Parcels must not be indiscriminately challenged.

778. The balance due on undelivered parcels must be shown in the Post Office Account, under the head of “Balance due from Accounting Officer,” as “Customs duties outstanding.” It will be readily ascertained by keeping a docket showing the number, surname of addressee, and amount of duty on each parcel and removing the docket on delivery of the parcel.

779. Parcels addressed to officers of H.M. ships are to be delivered without payment of duty and without examination. This is also to apply to the wives of officers.

780. Circulars imported in bulk into the colony are liable to Customs duty, but certain firms issuing large numbers of circulars occasionally have the circulars posted singly from abroad to the firms’ customers in New Zealand. By this means the payment of the duty is avoided. Chief Postmasters and Postmasters are therefore required to give careful attention to any large number of circulars reaching their offices, with a view of determining whether any illegitimate practice is being resorted to of the kind described. Any instances should be promptly brought under the notice of the Secretary. Circulars relating to patent or proprietary medicines are dutiable, however received.



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Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 1906, No 47





✨ LLM interpretation of page content

🚂 Preparation of Parcel Lists (continued from previous page)

🚂 Transport & Communications
Parcel Lists, Postal Districts, Certificates, Notices, Customs Duties

🏭 Customs Duties on Parcels

🏭 Trade, Customs & Industry
Customs Duties, Parcels, Postal Services, Duty Refunds, Postal Regulations

🏭 Allowance for Postal Officers on Customs Duties

🏭 Trade, Customs & Industry
Customs Duties, Postal Officers, Allowances, Detections, Quarterly Accounts

🚂 Handling of Undelivered Parcels

🚂 Transport & Communications
Undelivered Parcels, Customs Duties, Postal Accounts, Dockets

🚂 Delivery of Parcels to HM Ships Officers

🚂 Transport & Communications
HM Ships, Parcels, Duty Exemption, Officers, Wives

🏭 Customs Duty on Imported Circulars

🏭 Trade, Customs & Industry
Circulars, Customs Duty, Postal Services, Patent Medicines, Illegitimate Practices