pose of packages containing goods upon which any drawback is claimed, and the weighing and repacking thereof, shall be done by or at the expense of the exporter. And any person who shall ship or put off any goods contrary hereto shall be liable to a penalty of not more than twenty pounds.

Entry and Clearance of Goods for Exportation.

Entry and clearance.

Bond to be

and

114. Before any warehoused goods subject to duties on exportation, or exportable only under particular rules, given for due regulations, or restrictions, shall be permitted to be shipped exportation. for exportation, the exporter or his agent shall give security Form 7 in by bond in double the amount of duty payable by law Schedule 2. upon the importation of such goods, with one or more sufficient sureties that such goods shall within the time therein stipulated be duly shipped and exported beyond the jurisdiction and landed at the place for which they are entered outwards, or otherwise accounted for to the satisfaction of the Comptroller of Customs, and shall not be unshipped or relanded at any port or place within the jurisdiction : Provided, however, that any person desirous of exporting Proviso. any of the goods in this section mentioned may, in lieu of giving the required security by a separate bond before each and every exportation of such goods, give such security by a general bond, in an amount to be fixed by the Comptroller of Customs, and subject to such regulations as that officer may, with the approval of the Governor, make in

the matter.

115. Before any such goods shall be shipped or waterborne to be shipped for exportation, the exporter or his agent shall deliver to the Collector or other proper officer of the Customs a bill of entry of such goods, with such duplicates as may be required by such Collector or other officer, in the Form I. in the first Schedule hereto, or to the same effect, and containing the particulars indicated therein or required thereby. And such bill of entry, when signed by the proper officer, shall be the export entry for such goods.

Exporter to deliver bill

of entry.

116. The exporter of goods for which no bond is required Exporter of shall within forty-eight hours (exclusive of Sundays and which no public holidays) after the shipping of such goods or within bond required

to make

forty-eight hours after shipment.

entry within such other period as the Collector or other proper officer of Customs may direct, either by himself or his agent, deliver to the Collector or other proper officer of Customs at the port of shipment, a bill of entry with such duplicates as may be required by such Collector or other officer, in the Form J. in the first Schedule hereto, or to that effect, containing the several particulars indicated in or required thereby, and shall subscribe the declaration at the foot thereof, and on the demand of the proper officer of Customs shall produce the bills of lading and other documents relating to the goods, to test the accuracy of such bill of entry.

Export entry to describe goods as in

117. The particulars in every export entry shall describe the goods in the way in which goods of the same kind are official Export described in the official Export List or any Appendix

List.

thereto for the time being sanctioned by the Comptroller.

Discrepancy between goods and

118. If upon any entry of goods to be exported such goods are found not to correspond with the particulars contained export entry in the entry thereof, the same may be detained until the

discrepancy shall have been explained to the satisfaction of the Collector of Customs, who may thereupon restore the same on such terms as he may deem proper, and for the purposes of this Ordinance the person whose name appears on the bill of lading as consignor of the goods for exportation shall be deemed to be the exporter thereof, and any exporter of goods who shall fail, either by himself or his agent, to do any act which he is hereinbefore required to do, shall forfeit and pay a sum not exceeding twenty pounds.

Warehoused

goods removed or shipped for exportation

without

authority

forfeited.

119. If any goods taken from the warehouse for removal or for exportation shall be removed or shipped, except with the authority or under the care of the proper officer of the Customs, and in such manner, by such persons, within such time, and by such roads or ways as such officer shall permit or direct, such goods shall be forfeited.

Transhipment.

Transhipment of Goods.

Goods may be

120. It shall be lawful for the Collector of Customs on conditions. to allow all goods, whether dutiable or non-dutiable,

*For Export List, see Gazettes for 1893, p. 460.

brought into any port within the limits of the jurisdiction, and reported for exportation, to be transhipped from the ship importing the same, under the care and superintendence of the proper officers of the Customs on due entries inwards and outwards being previously passed for such goods, and on all such information being given as to the port or places into which the same are for exportation and to be landed, and also as to the port or places at which the said goods were laden on board the importing ship, as the Collector of Customs may require; and in the case of dutiable goods, upon bond being also entered into Form 8 in for the due exportation of the same to parts beyond the Schedule 2. seas, and their being landed at the place for which they are entered outwards, or otherwise accounted for to the satisfaction of the Comptroller of Customs in like manner, and subject to the like penalties in case of failure, as if they had been actually landed and deposited in a warehouse.

Drawbacks on Exportation abolished.

Drawbacks.

121. No drawback shall be allowed on any goods ex- Drawbacks ported in respect of any duty paid thereon.

abolished.

Clearance of Ships Outwards.

122. The master of every ship shall before clearance outwards of such ship from any port within the limits of the jurisdiction deliver to the proper officer of the Customs a copy of the ship's report inwards certified by the Collector or other proper officer of the Customs, indorsed in the manner directed by section 54 of this Ordinance, with the particulars of such part of the inward cargo as shall have been landed within the jurisdiction, and if such copy be found to correspond with the goods remaining on board, or if the Collector of Customs be satisfied as to the disposal of the inward cargo, the proper officer of the Customs shall sign and attach the same to the certificate of clearance outwards of such ship, as hereinafter provided for.

Clearance of ship out.

Copy of

ship's report

of

with account goods to

be delivered.

clearance

123. Before any ship shall be cleared outwards from Before any port or place within the limits of the jurisdiction with any goods shipped or intended to be shipped on board the make report. same, the master or the owner, consignee or charterer

clearance.

Certificate of 124. Upon the production of such report outwards the Collector or other proper officer of the Customs shall, subject to the proviso hereinafter mentioned, compare the export entries with such report, and shall, if such entries agree with such report, give to the master a certificate of the clearance of such ship for her intended voyage, in the Form M. in the first Schedule hereto, containing a full and accurate account or list of all goods reported for exportation in such ship: Provided that before giving the master case of goods of a ship such certificate it shall not be necessary to com

Proviso in

for which no

bond is required.

pare the export entries of goods for which no bond is required with the report outwards of such ship, nor shall such certificate be refused on the ground that the export entries of goods for which no bond is required do not agree with such report. And such certificate of clearance, with copy of report inwards of such goods as may have been reported for exportation (if any), properly attached thereto with tape, and the official seal of such officer, shall be the clearance and authority for the departure of such ship; and if such ship shall depart from the port of clearance without such clearance, the master thereof shall forfeit the sum of one hundred pounds; or if the master, owner, consignee, or charterer shall deliver a false report outwards, or shall not truly answer the questions demanded of him, such master, owner, consignee, or charterer shall forfeit the sum of one hundred pounds.

Penalty for false report outwards.

thereof shall make due report in the Form L. in the first Schedule hereto, and containing the several particulars therein required, and shall make and subscribe the declaration at the foot thereof, in the presence of the Collector or other proper officer of the Customs, and shall answer such questions as shall be demanded of him concerning the ship, the cargo, and the intended voyage by such officer.

Goods on board to correspond with report.

125. If any goods liable to duty on importation, or taken from the warehouse to be exported, which are enumerated in the report outwards of any ship, shall not be duly shipped before the departure of such ship, or shall not be duly certified by the proper officer as short shipped, such goods shall be forfeited; or if any such goods shall be taken on board such ship, not being enumerated in such report outwards, the master of such ship shall forfeit the sum of five pounds in respect of every package of such

goods; and if such goods duly shipped on board such ship shall be landed at any other place than that for which they shall have been cleared, unless otherwise accounted for to the satisfaction of the Collector of Customs, the master of such ship shall forfeit a sum equal to treble the value of the goods so landed.

shipped

126. If any goods shall be shipped, put off, or water- Goods borne to be shipped without being duly cleared, or other- contrary to wise, contrary to the provisions of this Ordinance, the same regulations shall be liable to forfeiture.

forfeited.

ships in

127. Before any ship shall be cleared in ballast from Clearance of any port or place within the jurisdiction for any parts blast. beyond the seas, not having any goods on board, nor any goods reported inwards for exportation in such ship, the master or the owner, consignee or charterer thereof, shall deliver a copy of the ship's report inwards indorsed, as aforesaid, and shall make due report in the same manner and form, and containing the same particulars, as far as the same shall be applicable, as are hereinbefore required on the clearance outwards of ships with goods on board, and upon the production of such report outwards the Collector or other proper officer of Customs shall give to the master a certificate of the clearance of such ship in ballast, for her intended voyage, in the Form N. in the first Schedule hereto. And such certificate of clearance in ballast shall be the clearance and authority for the departure of such ship; and the master, owner, consignee, or charterer of such ship shall answer to the Collector or other proper officer of the Customs such questions touching her departure and destination as shall be demanded of him; and if such ship shall depart Penalty for without being so cleared, the master thereof shall forfeit false report the sum of one hundred pounds, or if the master or the owner, consignee, or charterer thereof shall deliver a false report outwards, or shall not truly answer the questions demanded of him, such master, owner, consignee, or charterer shall forfeit and pay the sum of one hundred pounds.

outwards.

128. Ships having only passengers with their baggage Passenger on board shall be deemed to be in ballast.

ships.

129. (i.) The Comptroller of Customs may from time to time, with the approval of the Governor, exempt such steam