GERMANY: HAMBURG.
57
goods intended for consumption within the customs district and those
partially or wholly for consinnption in foreign countries, (c)
Credit warehouses, when the goods are intended for consumption
within the customs district, and are stored only for the purpose of
securing the customs duty due or credited upon them.
Private warehouses are allowed to be maintained only by parties
who keep a proper set of commercial books, who enjoy the confidence
°f the customs authorities, and who personally reside in the town
where the warehouse is situated, or have residing there a duly accred
ited representative.
Che space in the private warehouse must be arranged in such a
manner that the goods can be stored there separate and apart from
other goods. In warehouses which are jointly locked by the cus
toms authorities and owners, the partitions must be of such a nature
that no goods can be placed in or withdrawn from the storage space
Without the opening of the official lock, or the easily detected damag
ing of the inclosing partitions.
fhe official customs locking is done with special patent locks, which
the customs authorities furnish at the expense of the warehouse
owner. Private warehouses must, if under lock of the customs
authorities, always be kept under the private lock of the warehouse
keeper or owner.
The owner of a private warehouse is responsible for the customs
duties on the goods entered, and, in “ credit ” warehouses, these duties
are levied according to the weight of the goods at the time of their
receipt without regard to any diminution or damage which may arise
during their storage through natural influences or accidental occur
ences. The same rule applies to “ transit ” and “ division ” ware-
louses not under lock of the customs authorities, so long as it is not
Proved that the duty has been paid at some other place, or that the
goods have been entered at some other private warehouse, or, finally,
uat they have been exported.
floods intended for entry in a private warehouse are, as a rule,
examined at the custom-house from which their transportation to
ne private warehouse under joint lock of the customs authorities
must be controlled. The chief of the office may decide whether the
^Patching can take place at any other place, and whether fhe ware
house owner has to pay the customs authorities for this concession,
an <l, if so, how much! "
P°r each “transit” and “credit” warehouse a special account is
(¡poned at the custom-house. The entry and writing off of the goods
? r transit” warehouses under joint lock of the customs authori-
l0i h and for “ division ” and “ credit ” warehouses is done according
o the net weight, or if the goods are dutiable on their gross weight,
i Wording to the gross weight. Goods which are dutiable by the piece
mitered and written ofl according to their number. The customs
c majorities may at any time make an examination of the warehouse.
o y le time during which private warehouses under joint lock of the
( ustems authorities may be kept open is determined by the customs
n ,C \ ^ not exceeding 3 marks (71 cents) per officer per day
lay be collected from the warehouse proprietor for the watching of
u Warehouses during the time they are open.
As a rule goods may be stored only six months in “ credit ” waro-
°uses. Exceptions may be made by authority of the customs office,