Goods removed

liable to the same rules as when imported.

Goods

removed

or retained

for home use.

98. If upon the arrival of goods so removed as aforesaid be exported at the port of destination the parties shall be desirous forthwith to export the same, or to pay duty thereon for home use, without actually lodging the same in the warehouse for which they have been entered and examined to be rewarehoused, the officer of the Customs at such port may, after all the formalities of entering and examining such goods for re-warehousing have been duly performed, permit the same to be entered and shipped for exportation, or to be entered and delivered for home use, upon payment of the duties due thereon, as if such goods had been actually lodged in such warehouse; and all goods so exported, or for which the duties have been so paid, shall be deemed to have been duly cleared from the warehouse.

Goods must

not be kept in warehouse more than

two years except under conditions.

Warehoused goods not

cleared or

re-warehoused after

97. Upon the arrival of such goods at the port of destination the same shall be entered and warehoused in the same manner and under and subject to the same laws, rules, and regulations, so far as the same are or can be made applicable, as are required on the entry and warehousing of goods on the first importation thereof.

99. [Repealed too late to allow alteration in numbering.]

100. All warehoused goods shall be cleared either for home use or for exportation at the expiration of two years from the day on which the same were so warehoused, or within such further period and in such cases as the Comptroller of Customs shall direct, unless the owner or proprietor of such goods shall be desirous of re-warehousing the same, in which case the same shall be examined by the proper officers, and the duties due upon any deficiency or difference between the quantity ascertained on landing, and the quantity found to exist on such examination, together with the necessary expense attendant thereon, shall, subject to such allowances as are by law permitted in respect thereof, be paid down, and the quantity so found shall be re-warehoused in the name of the then owner or proprietor thereof in the same manner as on first importation.

101. If any warehoused goods shall not be duly cleared, exported, or re-warehoused, and the duties ascertained to be due on the deficiencies as aforesaid shall not be paid

be sold.

down at the expiration of two years from the last previous two years to entry and warehousing or re-warehousing thereof, or within such further period as shall be directed as aforesaid, the same, if worth the duty due thereon, shall, after one month's notice to the proprietor or occupier of the warehouse, with all convenient speed be sold either for home use or exportation, with or without the consent of the proprietor or occupier of the warehouse, or of the owner of such goods, and the proceeds thereof shall be applied to the payment of the duties, warehouse rent, and charges, and the surplus, if any, shall be paid to the owner of such goods upon application in writing being made therefor by such owner within twelve months from the date of such sale, but on the expiration of that time without such application having been made such surplus shall be forfeited, and the same shall be applied as if it had been originally paid and received as the duty due and payable upon such goods; and if such goods shall not be worth the duty, then Goods not after such one month's notice as aforesaid, may duty may be the same, be exported or destroyed, with or without the concurrence exported or destroyed. of the owner thereof, or the proprietor or occupier of the warehouse in which the same were so warehoused as the Comptroller of Customs shall see fit; and the duties due upon any deficiency thereof not allowed by law, shall be forthwith paid by the proprietor or occupier of the

worth the

warehouse.

be sorted or

102. It shall be lawful for the Collector of Customs or Goods may the proper officer of the Customs at any warehousing port, repacked, under such regulations as the Comptroller of Customs shall &c. see fit, to permit the proprietor or other person having control over the goods so warehoused, to sort, separate, pack and repack any such goods, and to make such lawful alterations therein, or arrangements, and assortments thereof, as may be necessary for the preservation of such goods, or in order to the sale, shipment, or legal disposal of the same, and also to permit any part of such goods so separated and not worth the duty thereon, to be destroyed without payment of duty on the portion so destroyed.

used in re

packing.

103. No foreign materials whatsoever shall be used in Materials the repacking of any goods in the warehouse, except such as shall have been used in the importation of warehoused goods, unless the full duties thereon shall have been first paid.

Samples without

entry.

Goods may be taken out

105. The Comptroller of Customs may by instruction of warehouse in writing permit any goods to be taken out of the warehouse without payment of duty, for such purpose or for such period as to him may appear expedient, and in such quantities and under such regulations and restrictions, and with such security by bond, for the due return thereof, or the payment of the duties due thereon, as he may direct or require.

under regulations and

with security.

Entry for home consumption and exportation. No goods to be taken

104. It shall be lawful for the Collector or other proper officer of the Customs at any warehousing port, under such regulations as the Comptroller of Customs shall see fit, to permit moderate samples to be taken of any goods so warehoused without entry and without payment of duty, except as the same shall eventually become payable, as on a deficiency of the original quantity.

Entry of Warehoused Goods for Home Consumption and
Exportation, and Delivery thereof.

106. No warehoused goods shall be taken or delivered from the warehouse, except upon due entry, and under house except the care of the proper officers for exportation, or upon

from ware

upon due entry.

due entry and payment of the full duties payable thereon for home use.

Entry of warehoused goods for

ho

use.

Goods under bond to

107. If any goods delivered from any warehouse for duly shipped. exportation, or for removal from one port to another, within the limits of the jurisdiction or otherwise, under any bond required by this or any other Ordinance relating to the Customs, on the exportation or removal of such goods, shall be illegally removed or carried away from any carriage, cart, boat, lighter, quay, wharf, or other place prior to the shipment thereof on board the exporting or removing ship, or from any ship, cart, or carriage in or on which the same shall have been shipped or laden, such bond shall be forfeited, and may forthwith be put in suit for the penalty thereof, although the time prescribed in such bond for the landing or removal and rewarehousing of such goods at the place of destination shall not have expired.

108. Upon the entry of any goods to be cleared from the warehouse for home use, the person entering such goods shall deliver a bill of entry (printed in red ink) in the Form F. in the first Schedule hereto or to th

to be paid

to be

on delivery. Exceptions.

effect, and containing the particulars indicated therein, and shall deliver duplicates thereof, and shall at the same Full duties time pay down to the proper officer of the Customs the thereon. full duties payable thereon, not being less in amount than according to the account of the quantity taken on the first landing thereof, except as to the following goods, viz., wines, spirits, molasses, oils, and other liquids in Duties on casks, currants, figs, raisins, sugar, and tobacco, the duties certain goods whereon, when cleared from the warehouse for home use, on quantity shall be charged upon the quantity of such goods ascertained by measure, strength, or weight, at the time of actual delivery thereof, unless there is reasonable ground to suppose that any portion of the deficiency or difference between the measure, strength, or weight ascertained on landing and first examination of any such last-mentioned goods and that ascertained at the time of actual delivery has been caused by illegal or improper means, in which case the proper officer of the Customs shall make such allowance only for loss as he may consider fairly to have arisen from natural evaporation or other legitimate

cause.

goods for

deficiency,

109. When any deficiency occurs in goods chargeable Value of to pay duty according to the value thereof, the value allowance on thereof shall be estimated as nearly as conveniently may decien be by the officers of Customs, according to the market mated. price of the like sort of goods, if chargeable with duty according to market price, and if otherwise chargeable with duty, then according to the rate at which such goods are so chargeable.

be

110. No duty shall be charged in respect of any No duty to deficiency in goods entered and cleared from the ware-in respect of house for exportation, unless the officers of the Customs any defihave reasonable grounds to suppose that such deficiency, from illegal or any part thereof, has arisen from illegal abstraction. abstraction.

ciency, unless

III. EXPORTATION.

goods, &c., out.

Exportation and Entry of Goods, and Clearance of Ships from Entry of
Ports within the Jurisdiction to Parts beyond the said
Limits.

111. No person shall export any warehoused goods, nor Warehoused enter any such goods for exportation from any place within be exported

not to

in ships of less burden

the limits of the jurisdiction to any place beyond the said

than ten tons. limits, in any ship of less burden than ten tons, except in

the case of any ships, boats, or canoes which may, under any law or regulations, be authorised to export goods upon any inland waters.

Shipment of goods for exportation.

112. At the arrival at any port within the jurisdiction of any ship about to deliver a part only of her cargo at such port, it shall be lawful to allow the entry outwards of such ship, and to permit the shipment of goods for exportation in such ship to the foreign destination for which such ship shall be entered outwards, before the whole of the inward cargo in such ship shall have been discharged therefrom:

Subject, nevertheless, to such regulations as the Governor in Council may deem necessary, and on the Collector of Customs being satisfied that complete separation of such goods from the inward cargo is effected, and that all necessary measures have been taken for the protection of the

revenue.

Goods not to be shipped except on

113. No goods shall be shipped, put off, or waterborne to be shipped for exportation from any port or place within proper days, the limits of the jurisdiction on Sundays* or on holidays,

nor

entry and clearance.

without the special permission in writing of the Collector or other proper officer of the Customs, nor shall they be so shipped, put off, or waterborne on any other days except between the hours of six o'clock in the morning and six o'clock in the afternoon, or during such extra hours as the Collector of Customs or other proper officer of the Customs may, under special circumstances, appoint; nor shall any goods be shipped, put off, or waterborne from any place except some legal quay, wharf, or other place duly appointed for such purpose, nor without the presence or authority of the proper officer of the Customs, nor before due entry of such goods, nor before such goods shall have been duly cleared for shipment, and any goods shipped, put off, or waterborne to be shipped contrary hereto shall be forfeited; and it shall be lawful for the proper officer of the Customs to open all packages and fully to examine all goods shipped or brought for shipment at any port or place within the limits of the jurisdiction, and the opening for that pur

See Sunday Cargo Working Ordinances, Nos. 9 of 1892 and 9 of 1898.