Further Report On The Free Port Of Copenhagen

COPENHAGEN. 31 APPENDIX V. MINISTERIAL REGULATION. In conformity with Sec. 8 of the law No. 44 of March 31, 1891, respecting the establishment of a free port at Copen- hagen, &c., the port dues, leviable under the law of March 31, 1864, respecting port dues of Copenhagen Harbour for ships outward bound, shall be abolished from and on the day the free port is opened for traffic. Instead of the port dues to be levied by the Copenhagen Harbour under the said law of Mardi 31, 1864, for foreign trading ships entering the port, a tax on goods, as altered by Sec. 8 of the law of Mardi 31, 1891, sliall from that period be paid to the harbour of Copenhagen, calculated at 30 öre per ton register, and in conformity witli the regulations given below and with the table attached. Sec. 1. The tax is levied on all goods entering the customs territory from the free port without regard to the manner in wliicli they have entered the free port. The goods may, however, witli the sanction of the inspector of customs of the free port, be exempt from the tax if it is proved by customs certificates that they have not entered Copenhagen by sea from abroad. Sec. 2. The tax is, furthermore, levied on all goods entering Copenhagen customs harbour by sea from abroad or overland from the free port by tlie closed line of railway connecting the free port and tlie custom-house. Goods, however, which have been stored under tlie inspection of the customs authorities, and which within three days of their being warehoused are re-exported by sea to foreign countries, either direct or via a home port without warehousing taking place at such ports, sliall be exempt from tax. Sec. 3. Goods conveyed by post, travelling carriages and luggage brought by travellers, wearing apparel, tools, &c., insig- nificant quantities of goods, for instance, oilcloth, china, &c., brought in by tlie crews of ships lying in the free port or customs port, and ship’s stores and ship’s gear introduced direct from the said ships, and, finally, smaller quantities of goods wliicli tlie crews of ships of war introduce for their own use are exempt from tax. Sec. 4. As regards tlie levy of tlie tax, Iceland, tlie Faroe Islands, and tlie Danish West Indies are considered to be inland territories. Sec. 5. In case the volume of an article is less than 7 register ton tlie tax is, however, levied for To register ton, so that at least 3 ore is levied on each declaration of goods. (1882) C