GERMANY: BERLIN.
49
(2) LIMITED WAREHOUSES.
Sec. 105. In places which have no bonded warehouses, goods can be stored
without payment of duty when a necessity for this is apparent and suitable
rooms are found, on condition that the time of storage does not, as a rule, exceed
six months. On expiration of same, the conditions prescribed by section
104 come into force. As regards charges, permission for repacking, and
the procedure in respect to any loss in weight during the time of storage, sections
90, 101, and 103 apply, as in general warehouses.
(3) REGULATIONS FOR WAREHOUSES.
Sec. 100. The more detailed specifications of the conditions for using the
several warehouses as well as the special instructions as regards the clearance
, goods sent to them or removed from them, will be contained in special regulations
to be issued.
(4) FREE WAREHOUSES.
Sec. 107. In the important seaports of the territory of the union, local warehouse
arrangements (free storehouses) may be arranged so as to be locally
connected with the port. These warehouses are treated, as regards the
custom-house, like a foreign country, with the conditions which are contained
, n the regulations to be issued for the several warehouses. The spaces for
oading and unloading, as well as storing, are to be separated from their suroundings
by a secure barrier.
B. Private Bonded Warehouses.
Sec. 108. Goods on which duty is to paid can also be warehoused in private
oonis, with or without the joint locks of the custom officials. If the goods are
tended for sale in the territory of the union and are deposited only as
ocurity for the duty upon the same, which, however, is credited (private credit
^houses), the period of warehousing, as a rule, must not exceed six months,
s t° re( l longer, must not exceed the calendar year of the date of entry,
wn. %oods stored are exclusively intended for sale abroad (private transit
icehouses), the provisions of sections 101 and 103 apply to these warehouses
cornu are a * so un( l er Government lock; as regards the period of storing, the
Editions °** action 98 apply. On the other hand, the owner of a private
„‘»■it warehouse which is not also under Government lock is unconditionally
at ti for the duty on goods taken out, on the basis of the weight ascertained
P time of their removal, if he can not produce proof that the duty has been
rp, ln some other place or that the goods have been exported.
vi<d e administrators of customs reserve the right to collect fees for the super->'ion
of private transit warehouses which are jointly under official lock
P n S the time of their being open.
ani The particular conditions in regard to which articles of merchandise
b v a uuder what conditions private warehouses may lie allowed are to be issued
y tlle federal council (Bundesrath) of the customs union.
C. Current Accounts.
E °* HO. In order to promote the sale of foreign goods abroad, wholesale
a o , are flowed to remove such foreign goods without paying duty, by entry on
d Urren t account, on condition that their reexport abroad shall be proven or the
gr-Zf^ 61 ^ 0011 * ,e finid. The conditions under which such accounts are to be
R ' nte d and the duties of the owners of such accounts will be specified in a
^Parate regulation.
RECEIPTS AND EXPENDITURES
i v . U v° rec °ipt s and expenditures on account of service at the bonded
alehouses are not given separately in any published statement of the
?jj e finances of Prussia, and special inquiries as to such details are
Hormly ignored by the officials in charge of such records.
18762—05 M 4
