II.

For general use the Government provide Warehouses in which Spirits in Puncheons and Tobacco can be entered for Warehouse at the following special rates of rent:

Rules in connection with Goods exported for Drawback, &c.

1. Whensoever any goods upon which the full duties of Customs have been paid are to be exported from the Colony, or the Protectorate, the intending exporter thereof shall furnish to the proper officer of Customs, that is to say, the officer of Customs present, when the goods are shipped, put off or water-borne, a copy of his export bill of entry; and, if the goods correspond with the goods shown in the bill of entry, and are duly shipped and exported, the officer shall at the earliest opportunity so certify upon such copy of the bill of entry and forward the copy of the bill of entry so certified to, or deliver the same at the office of the Chief Customs Officer or other proper officer of Customs, where the same shall be filed with the other outward papers of the ship.

2.-(a) The master of every ship carrying to Porto Novo goods of a dutiable nature, or his agent, shall, upon arrival at Ajara Creek, deliver to the proper officer of Customs there the clearance of the ship issued at Lagos.

(b) Such officer of Customs shall see that the Customs seals on the hatches are intact and shall write upon the face of the clearance the date of arrival of the ship at Ajara Creek, and shall state in writing, likewise upon the face of the clearance, to the best of his belief, whether or not the goods specified in the clearance were still on board the ship at the time of her leaving Ajara Creek for Porto Novo; and he shall, after such departure, at the earliest opportunity forward the clearance, with the foregoing particulars thereon, to the officer in charge of Customs at Lagos, who shall cause the same to be filed in his office with the other outward papers of the ship.

3. Upon any person preferring any claim for drawback, the officer in charge of Customs, or such other officer of Customs as the Chief Customs Officer may appoint, shall require him to produce the invoice of the goods in respect of which he makes such claim, or such other documentary evidence as will enable such officer to satisfy himself of the identity and true value of the goods.

4. The officer in charge of Customs or other such officer as aforesaid, shall carefully compare the drawback claim, which must be supported by a copy of the import bill of entry, with the export entry, if any, and the clearance, and shall thoroughly satisfy himself as to whether the drawback claim is in strict accordance with those documents.

5. If the officer finds the drawback claim to be correct, he shall at the earliest opportunity so certify upon the back thereof, and submit the drawback claim so certified for signature to the Chief Customs Officer or other proper officer of Customs, who may require a landing certificate of the goods to support the claim if he thinks fit.

6. Any person who shall infringe any of these Rules shall be liable to a penalty not exceeding fifty pounds for each infringement, and any goods by or in respect of which such infringement may have been committed or have taken place shall be liable to forfeiture.

7. All penalties and forfeitures incurred under these Rules may be recovered and enforced in the same manner in every respect as if the same were recoverable and enforceable under the provisions of the Customs Ordinance.

SCHEDULE D.-(SECTION 27 (1).)

2.

Rules in Connection with Landing of Goods at the Customs Houses for Deposit in the King's Warehouse.

1. The following goods must be landed at the Customs House to be conveyed to the King's Warehouse at ports where there are Government Warehouses:

(i) The goods of importers who are not holders of General Permits, and who have not passed entry within the prescribed time;

(ii) The goods for which entry cannot be passed before the importing ship leaves, and which will be otherwise overcarried, where only a small quantity of goods remain undischarged;

(iii) The goods brought from West African Ports, unless otherwise permitted by the Chief Customs Officer.

2. All such goods must either be discharged from the ship or be brought ashore in licensed lighters, which will be subject to such rules as the Chief Customs Officer may from time to time make.

3. Applications for licenses should be made to the Chief Customs Officer, who will issue the license subject to the approval of the Governor.

4. Applicants for licenses are required to submit the Table of Rates to be charged, and any regulations in connection with the landing and handling of the goods by the licensed lighters, and an undertaking will be required that the licensees will be responsible for the duty and the packages while the goods are in their charge.

5. The following goods must also be deposited in the King's Warehouse:

(i) The baggage of passengers which has been left behind or abandoned;

(ii) Seizures;

(iii) Derelict goods if there is sufficient accommodation.

6. Rent will be charged on baggage and derelict goods on the scale and subject to the provisions applicable to other goods.

7. Every person who shall infringe any of these rules shall be liable to a penalty not exceeding fifty pounds for each such infringement, and any goods by or in respect of which such infringement may have been committed or have taken place shall be liable to forfeiture.

8. All penalties and forfeitures incurred under these rules may be recovered and enforced in the same manner in every respect as if the same were recoverable and enforceable under the provisions of the Customs Ordinance.

Regulations made by the Chief Customs Officer in connection with Licensed Lighters.

1. Goods brought ashore in a licensed lighter must be accompanied by a "Lighter Note," obtained from the Customs Officer on the importing ship.

2. Lighters must come direct from ship to the shore, and any undue delay must be explained to the satisfaction of the Chief Customs Officer or proper officer of Customs.

3. West African coasting goods and ordinary goods from foreign ports are not to be conveyed in the same lighter, but a separate lighter must be used for each denomination of goods.

NOTE.-Masters are reminded that they should report without delay any differences either as to goods in excess or short landed.

Here state the particulars according to the above headings, with the name or names of places where laden in order of time, or if in ballast, state “in ballast" only. In lieu of stating the particulars on this form, the manifest of goods for delivery may be attached.

* This column is exclusively for Customs use.

STORES.-Surplus of stores remaining on board, viz. :—

(Here state particulars.)

Goods, if any, intended to be sold on board vessel in port, viz. :

I declare that the entry above-written is a just report of my ship and of her lading, and that the particulars therein inserted

are true to the best of my knowledge, and that I have not broken bulk or delivered any goods out of my said ship since her departure from the last foreign place of loading (except, if so, at

[stating where]).

Whether prime or post, and if post, date of prime entry.
Importer's name.

Specific.

Port or Place from whence imported.

Value.

Rate.

Duty.

Total amount of duty payable on entry.

£

of

do hereby declare that I am

importer

of the goods contained in this Bill of Entry, and that I enter the