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CUSTOMS CONSOLIDATION ACT 1853 - SECT 325

and may impose additional duties of tonnage on such ships, and on goods imported or exported therein.

325. If it shall be made to appear to Her Majesty that British ships are
either directly or indirectly subject in any foreign country to any duties or
charges of any sort or kind whatsoever from which the national vessels of such
country are exempt, or that any duties are imposed upon articles imported or
exported in British ships which are not equally imposed upon the like articles
imported or exported in national vessels, or that any preference whatsoever is
shown either directly or indirectly to national vessels over British vessels,
or to articles imported or exported in national vessels over the like articles
imported or exported in British vessels, or that British trade and navigation
is not placed by such country upon as advantageous a footing as the trade and
navigation of the most favoured nation, then and in any such case it shall be
lawful for Her Majesty (if she think fit), by Order in Council, to impose such
duty or duties of tonnage upon the ships of such nation entering into or
departing from the ports of the United Kingdom, or of any British possession
in any part of the world, or such duty or duties on all goods or on any
specified classes of goods, imported or exported in the ships of such nation,
as may appear to Her Majesty justly to countervail the disadvantages to which
British trade or navigation is so subjected as aforesaid.][


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