Disputes as to Customs duties—The Customs Consolidation Act, 
1876, provides for recourse to the Courts of Law in the case of disputes 
arising between importers and the Customs as to the proper rate 
of Customs duty payable. In the case of disputes as to the value 
of goods which are liable to ad valorem duty, the relative enactments 
provide for recourse to an independent referee. In all these cases, 
provision is made for the release of the goods in dispute on a deposit 
by the importer to cover the duty demanded, and for the refund 
to him of any difference between the amount of the deposit and the 
amount ultimately determined to be payable. 
" Duties payable in British currency. —All Customs duties are by 
law payable in British currency. In practice, payments are accepted 
immediately in cash, or in the form of bank notes, Treasury notes, 
money orders, postal orders, or guaranteed cheques. Payments 
by unguaranteed cheques are not finally accepted until the cheques 
have been cleared. 
Goods chargeable by weight—Duty on goods which are chargeable 
by weight is chargeable on the net weight, which is arrived at either 
by actual weighing net or by deduction from the gross weight of 
either the actual ““ tare” (i.e. the weight of the container) or an 
average ‘‘ tare” arrived at by agreement. 
Composite articles containing dutiable ingredients—Where any 
manufactured or prepared goods contain, as a part or ingredient 
thereof, any article liable to any duty of Customs, duty is charge- 
able in respect of such quantity of the article as appears to the 
satisfaction of the Treasury to be used in the manufacture or pre- 
paration of the goods, and in the case of goods so containing more 
than one such article, is chargeable in a similar manner on each 
article liable to duty at the rates of duty respectively applicable 
thereto ; unless the Treasury are of opinion that it is necessary 
for the protection of the revenue that the goods should be charged 
with duty as if they consisted wholly of the article liable to duty 
at the highest rate. This is done in the case of goods containing a 
certain percentage of saccharin. Any rebate which can be allowed 
by law on any article when separately charged is allowed in charging 
goods in respect of the quantity of that article used in the manu- 
facture or preparation of the goods. 
In the case of “ Key Industry ” duty, however, it is provided 
that where an imported article is a compound article of which an 
article liable to “ Key Industry” duty is an ingredient or forms 
part, that duty shall not be charged in respect of the compound 
article if the compound is of such a nature that the article liable 
to duty has lost its identity.