1808: 48 George 3 c.85: An act to regulate the trade between Great Britain and the United States of America until the end of the next session of Parliament.

[23 June 1808.]

Whereas it is expedient to permit the goods, wares, and merchandise, being of the growth, produce, and manufacture of the United States of America, to be imported directly from thence into Great Britain, in British or American ships or vessels, subject to such duties only as are payable on the like commodities when imported from other foreign countries; may it therefore please your Majesty, that it may be enacted: And be it enacted by the King’s Most Excellent Majesty, by and with the advice and consent of the Lords spiritual and temporal, and Commons, in this present Parliament assembled, and by the authority of the same, That from and after the end of the present session of Parliament it shall and may be lawful for any person or persons to import into Great Britain directly from any of the territories of the United States of America, in British built ships or vessels, owned, navigated and registered according to law, or in ships or vessels built in countries belonging to the United States of America or any of them, or in ships or vessels taken by any of the ships or vessels of war belonging to the Government or any of the inhabitants of the said United States, and condemned as lawful prize in any Court of Admiralty of the said United States, of which condemnation proof shall be given to the commissioners of His Majesty’s customs, or any four or more of them, and whereof the master and three-fourths of the mariners at least are subjects of the United States, any goods, wares, or merchandise, the growth, production, and manufacture of the said United States, which are not prohibited by law to be imported from foreign countries, and to enter and land such goods, wares, and merchandise, upon payment of the duties, and subject to the conditions and regulations hereinafter mentioned; any law, custom, or usage to the contrary in anywise notwithstanding.

2. And be it further enacted, That all such goods, wares, and merchandise, imported into Great Britain, either in such ships or vessels, or in British built ships or vessels, owned, navigated, and registered, according to law, shall and may be entered and landed, upon payment of such duties or customs and excise, and no higher, except as hereinafter is provided, as are payable on goods, wares, and merchandise of the like denomination or description, upon their importation into Great Britain from any other foreign country; and in cases where different duties are imposed upon goods, ware and merchandise of the like denomination or description, imported from foreign countries, then upon payment of the lowest duties which by law are now required to be paid on the importation of any such goods, ware, or merchandise from any other foreign country: Provided always, That where any goods, wares, or merchandise are imported from the said United States, in any ship or vessel not being British built, owned, navigated, and registered according to law, such goods, wares, and merchandise shall be subject and liable to the duties due and payable on similar articles when so imported from any other foreign country.

3. And be it further enacted, That any tobacco, being the growth or production of any of the territories of the United States of America, may be imported into Great Britain in British or American ships of vessels, owned and navigated as hereinbefore required, upon payment of the same duties of customs and excise as are now paid on tobacco imported by British subjects from any British colony or plantation in America; and that snuff, being the production and manufacture of any of said territories may be imported into Great Britain in any manner before mentioned, upon payment of such duties of customs and excise, as snuff, being the production or manufacture of Europe, imported from Europe, is subject to, and may be warehoused and again exported, such tobacco and snuff to be subject respectively, nevertheless, to all and singular, the regulations, restrictions, penalties, and forfeitures relating to the importation and exportation thereof, or in any other respect relating thereto, of an act made and passed in the twenty-ninth year of the reign of his present Majesty, entitled, “An act for repealing the duties on tobacco and snuff, and for granting new duties in lieu thereof;” and of another act, passed in the thirtieth year of his present Majesty’s reign, entitled, “An act to explain and amend an act made in the last session of Parliament, entitled, “An act for repealing the duties on tobacco and snuff, and for granting new duties in lieu thereof, or of any other act since made relating thereto:” Provided always, That such tobacco shall be accompanied by a manifest as by law required.

4. And be it further enacted, That all goods, wares, and merchandise so imported from the United States of America, shall, upon the exportation thereof from Great Britain, be entitle to the same drawbacks as are by law allowed upon the exportation of goods, wares, and merchandise of the like denomination and description when exported from Great Britain; and that there shall be allowed and paid the same drawbacks and bounties on goods, wares, and merchandise exported from Great Britain to the territories of the said United States, or any of them, as are allowed by law upon the exportation of goods, wares, and merchandise of the like denomination or description, to any of the islands, plantations, or colonies belonging to the crown of Great Britain, in America: Provided always, That nothing in this act contained shall extend, or be construed to extend, to repeal, or in anywise to alter, the duties of package, scavage, bailliage, or portage, or any other duties payable to the mayor, commonalty and citizens of the city of London, or to the Lord Mayor of the said city for the time being, or to any other city or town corporate within the kingdom of Great Britain, or to repeal or in anywise to alter any special privilege or exemption to which any person or persons, bodies politic or corporate, is or are now entitled by law; but the same shall be continued as heretofore.

5. And be it further enacted, That the duties of customs and excise upon, for, and in respect of any goods, wares, and merchandise imported into Great Britain from the said United States, by virtue and under the authority of this act, shall and may be respectively managed, ascertained, raised, levied, collected, answered, paid, recovered, allowed, appropriated, and applied, in such and the like manner, and in or by any or either of the means, ways, or methods, by which the duties of customs and excise, and drawbacks of duties of customs and excise upon goods, wares, or merchandise of the same sorts or kinds respectively imported from or exported to any other foreign country were or might be managed, ascertained, raised, levied, collected, answered, paid, recovered, allowed, appropriated, and applied, and the goods, wares, or merchandise, so by this act respectively made liable to the payment of or chargeable with duties of customs and excise, or so entitled to drawback of duties of customs and excise, upon the importation thereof into, or exportation thereof from Great Britain, or on any other account whatever, shall be and the same are hereby made subject and liable to all and every the conditions, regulations, rules, restrictions, and forfeitures, to which goods, wares, or merchandise, in general, and also all and every the special conditions, regulations, rules, restrictions, and forfeitures, respectively, to which the like goods, wares, or merchandise respectively were subject and liable by any act or acts of Parliament in force on and immediately before the passing of this act, respecting the revenues of customs and excise; and all and every pain, penalty, fine, or forfeiture of any nature or kind whatever, for any offence whatever committed against or in breach of any act or acts of Parliament in force on and immediately before the passing of this act, made for securing the revenue of customs and excise, or for the regulation or improvement thereof, and the several clauses, powers, and directions therein contained, shall and are hereby directed and declared to extend to, and shall be respectively applied, practised, and put in execution for and in respect of the several duties of customs and excise and drawbacks of duties of customs and excise, hereby charged and allowed, in as full and ample manner, to all intents and purposes whatever, as if all and every the said acts, clauses, provisions, powers, directions, fines, pains, penalties, or forfeitures, were particularly repeating and re-enacted in the body of this act.

6. Provided always, and be it enacted, That it shall and may be lawful for His Majesty, by and with the advice of his privy council, by any order in council, or by any proclamation made for that purpose, to cause the provisions of this act to be suspended for such time as His Majesty, his heirs, and successors may deem expedient and necessary; any thing in this act to the contrary notwithstanding.

7. And be it further enacted, That this act shall continue in force to the end of the next session of Parliament.

Source: The Napoleon Series, taken from American State Papers, Foreign Relations, vol. 3.