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Ashok and Mike Smith,a shipping clerk,are on their way to the Customs House.
　　Ashok: What are you doing today,Mike?
　　Mike:I’m submitting the customs entries for two consignments we’re importing on the City of York.
　　Ashok: The ship’s already arrived,I suppose?There’d be no point in submitting documents to the customs before they have the ship’s manifest,would there?
　　Mike: True,but we shouldn’t wait too long,otherwise we’ll have to pay dock dues on the cargo while it’s waiting to be cleared.
　　Ashok: I thought you used clearing and forwarding agents for this sort of work?
　　Mike:We always do in Hull and Liverpool and Glasgow,but here in London we sometimes submit the entries ourselves,when we’re in a hurry.
　　Ashok: And then deal with the "hauliers and wharfingers direct?And pay the dock dues and landing charges when the entry’s passed?
　　Mike:No,we always leave that to the agents.
　　Ashok: Do you ever handle any bonded goods?
　　Mike:No, they ’re specialized commodities like tea,tobacco and wines.You see,there are heavy import duties on these commodities,but before you sell them they have to be blended and packaged.If you paid duty immediately a parcel arrived,you’d be out of your money for a long time.So you keep your consignments in a bonded warehouse under the control of the customs,and you’re allowed to blend and package them while they’re in bond.You only pay the duty when you take the goods out of bond.
　　Ashok: So you pay the rate then ruling,which may be higher than the rate when the goods arrived,is that right?
　　Mike:Yes,that’s a risk.But you can get round it in your sales terms.Incidentally there are different types of customs entries,depending on whether goods are free,dutiable or bonded.