§ MR. D. A. THOMASI beg to ask the President of the Board of Trade what
See page 347.585 steps are taken by the Customs authorities to check the accuracy of the declared values of coal furnished by exporters at Cardiff and other South Wales ports; if he has any official information tending to throw doubts on the substantial correctness of the values of coal given in the monthly Trade Returns; and whether it has recently been found necessary in any case to enforce the penalties provided for in Clauses 110 and 168 of the Customs Consolidation Act, 1876.
§ MR. GERALD BALFOURThe Board of Customs inform me that as regards all coal on which rebate of duty is claimed, on the ground that the value did not exceed six shillings the ton, they require statutory declarations and invoices, in proof of value, and if necessary the exporter is called upon for an explanation, and required to amend the entry. As regards other coal, inquiries are made and invoices called for if there appears to be any reason to doubt the accuracy of the declared values. The answer to the second part of Question is in the negative. The Board of Customs have not, so far, had occasion to enforce the full penalty provided for by Section 168 of the Customs Consolidation Act, 1876, in connection with erroneous declarations as to the value of coal exported, but fines have in some cases been inflicted on offenders. Section 110 of the Customs Consolidation Act, 1876, has been repealed, and Section 11 of the Act, 44 Viet., Cap. 12, which replaced it, is not applicable to coal.