The Short Title of this Act shall be “The Customs Tariff Act, 1878.”

On and after the seventh day of August one thousand eight hundred and seventy-eight, in lieu of the duties of Customs chargeable under “The Customs Tariff Act, 1866,” and “The Customs Tariff Act, 1873,” on the articles mentioned in the First Schedule hereto, there shall be levied, collected, and paid to Her Majesty, her heirs and successors, upon the articles mentioned in the said Schedule, on importation into New Zealand, or on being cleared from any warehouse for home consumption, the several duties of Customs specified and set forth in the said Schedule.

The duties of Customs chargeable upon the articles mentioned in the Second Schedule to this Act, when imported into New Zealand, shall cease and determine on and after the first day of January, one thousand eight hundred and seventy-nine.

In lieu of the duties of Customs now chargeable on the under-mentioned articles, the following duties shall, on and after the first day of January, one thousand eight hundred and seventy-nine, be chargeable thereon:—

Before any Australian wine is admitted to entry at the rate of duty specified in this Act, the importer or his authorized agent shall produce to the Collector of Customs a certificate, in such form as the Commissioner of Customs may prescribe, showing that such wine was really and bonâ fide the produce of Australia.

On and after the first day of January, one thousand eight hundred and seventy-nine, in any case where goods are chargeable with a duty ad valorem under this or any other Act in force imposing such duties, such value shall be verified at the time of entry of such goods by the production to the Collector of Customs of the genuine original invoice of the manufacturer, merchant, or person from whom the same were purchased in the country whence the same were shipped, showing the actual prices paid, or to be paid, by the importer for such goods.

The entry for all goods chargeable with ad valorem duty shall have indorsed thereon, or shall be accompanied by, a declaration to be made by the importer, or with the consent of the Collector or other proper officer of Customs of his authorized agent, in such form as the Commissioner of Customs may prescribe by order to be published in the New Zealand Gazette, and such form of declaration the Commissioner may from time to time vary or alter.

Any person who shall in any such declaration knowingly make any false statement shall be guilty of a misdemeanour, and shall be liable and subject to the like penalties as in case of perjury.

No discounts or deductions from the value of any goods chargeable with ad valorem duty shall be allowed, unless such discount or deduction be clearly shown to the satisfaction of the Collector of Customs on the original invoice, in the same handwriting as that in which such invoice is made out, or unless the same be verified by the signature of the manufacturer, merchant, or person from whom the goods set forth or described in the invoice were purchased, and by whom such discount or deduction has been or purports to have been actually allowed.

The ninth section of “The Customs Tariff Act, 1873,” shall be repealed, and the following enactment is made in lieu thereof:—

If the importer of goods chargeable with or liable to a duty ad valorem, or his agent, shall neglect or refuse to pay the duties imposed thereon after such examination and assessment as prescribed by “The Customs Tariff Act, 1873,” and also the costs of such examination and assessment in the event of the valuation being greater than declared on the bill of entry, the Collector of Customs or proper officer shall, subject to the approval of the Commissioner, take and secure such goods with the packages thereof, and cause the same to be sold by public auction within the space of one month after such examination, and at such time and place as such Collector or other officer shall, by notice published in some local newspaper at least four days before the day of sale, appoint for that purpose.

The proceeds of such sale shall be applied in the first place in payment of the duties due upon such goods, together with the costs and charges incurred by such examination and sale, and in the second place towards payment to the importer or his agent of the declared value of the said goods as entered, together with any freight and charges paid thereon by such importer or his agent, not exceeding ordinary or current rates; and the balance (if any) shall be paid one moiety to or among the officers who shall have detained and seemed the goods, in such proportion as the Commissioner of Customs shall direct, and the other moiety shall be paid into the Public Account.

Any Collector or principal acting officer of Customs may, whenever be deems it expedient for the protection of the revenue, detain and cause to be secured and may take for the Crown any whole package or packages, or separate and distinct parcel or parcels, or the whole of the goods mentioned in any bill of entry, and may pay to the importer or person entering the same the sum at which such goods, packages, or parcels are respectively entered for duty in the bill of entry, together with ten per centum thereon, and the duties already paid on such entry.

The goods so taken shall belong to the Crown from the time they are so taken as aforesaid, and shall be sold or otherwise dealt with in such manner as the Commissioner may direct; and if the net proceeds of any such goods exceed the amount paid as aforesaid for the goods, then the surplus may be applied to the like purposes and in such proportions as penalties and forfeitures under “The Customs Regulation Act, 1858,” are directed to be applied.

The duties of Customs imposed by this Act shall be raised, levied, collected, and paid under the provisions of “The Customs Regulation Act, 1858,” and “The Customs Regulation Act Amendment Act, 1868,” and subject also to all such provisions and regulations as may for the time being be in force for the collection, management, and receipt of the duties of import in the Colony of New Zealand; and all fines, forfeitures, penalties, and charges recoverable under this Act may be recovered and applied in the manner directed by “The Customs Regulation Act, 1858,” and “The Customs Regulation Act Amendment Act, 1868.”

The sections of “The Customs Tariff Act, 1866,” numbered four, seven, and twelve; and all the provisions of “The Customs Tariff Act, 1873,” not inconsistent with or expressly altered by or under this Act, shall be read with and as part of this Act.

The provisions of sections eleven, ninety-two, and ninety-three of “The Customs Regulation Act, 1858,” shall extend and apply to sugar for home consumption, to be refined under the locks of the Crown as therein provided.