Full text: Warehouses in foreign countries for storage of merchandise in transit or in bond

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that no goods can be placed in or withdrawn from the storage space 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,
	        
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