Re-importation. Re-importation of produce and goods upon which duties upon first importation have been paid. Entries generally. Duplicate bills of entry. Entry of Goods Re-imported within the Jurisdiction after 70. All goods the produce of, or manufactured in, any place within the limits of the jurisdiction, and all goods upon which the duties upon first importation within the said limits have been paid, when exported beyond the said limits, and re-imported within the same, shall be deemed and taken to be and be entered as foreign, and shall be liable to the same duties, rules, regulations and restrictions as such goods, if foreign, would be liable to on the first importation thereof, unless the same shall be re-imported within one year after the exportation thereof, and in the same packages in which such goods were exported, and it shall be proved to the satisfaction of the Collector of Customs or other chief officer of the Customs that the property in such goods has continued and still remains in the person by whom or on whose account the same have been exported, in which case the same may be entered free of duty in the same manner and form containing the same particulars as hereinbefore required on the entry of free goods, and such bill of entry, when signed by the Collector or other proper officer of the Customs, shall be transmitted to the examining or other proper officer, and be his warrant for the delivery of the goods mentioned therein Provided always that all goods for which any drawback shall have been received on exportation, shall, on re-importation, unless by special permission of the Governor and on repayment of such drawback, be deemed and taken to be foreign goods. Entries of Goods generally. 71. The importer or exporter of any goods, his agent, or the consignee of the ship, as the case may be, shall describe such goods in the bill of entry thereof, according to the denominations, weights, measure, number, quantity, or value thereof, as set forth in or required by any Ordinance relating to the Customs, or in such other manner as the Governor in Council may at any time, or from time to time, direct by order published in the Gazette,* and such importer or exporter, his agent, or the consignee of the * For Import List, see Gazettes for 1893, pp. 443–459. ship, as the case may be, shall deliver two or more duplicates of such bill of entry as the case may require, in which duplicates all sums and numbers may be expressed in figures, and the number of duplicates shall be such as the Collector or other chief officer of the Customs may require. non-com 72. Every importer or exporter, agent, or other person Penalty for entering any goods who shall wilfully fail to comply with pliance with the foregoing regulations, so far as they are respectively regulations. applicable to the goods so entered by him, shall forfeit and pay a sum not exceeding twenty pounds. warrant valid described. 73. No entry or warrant for the landing or shipment of No entry or any goods shall be deemed valid, unless the goods shall unless goods have been properly described in such entry by the denomi- properly nations, and with the characters and circumstances according to which such goods are charged with duty, or may be imported, either for home use or to be warehoused for exportation only. delivered 74. If any package or parcel shall have been landed by Goods conor in pursuance of any entry, and any goods or other things cealed or shall be found in such package or parcel concealed in any without entry way, or packed to deceive the officers, or if any package of forfeited. goods shall have been entered as of one denomination, and shall afterwards be discovered, either before or after delivery thereof, to contain other goods subject to a higher rate or amount of duty than those of the denomination by which such package was entered, every such package or parcel, and all the contents thereof, shall be forfeited; and if any goods be taken or delivered out of any ship, or out of any warehouse, not having been duly entered, the same shall be forfeited: Provided always that no entry shall be Passengers' required in respect of the baggage of passengers, which baggage. may be examined, landed, and delivered under such regulations as the Governor in Council may direct, but if any prohibited or uncustomed goods shall be found concealed therein, either before or after landing, the same shall be forfeited, together with the other contents of the package containing the same. 75. The Collector or other proper officer of the Customs Surplus stores may permit any surplus stores not being merchandise, nor may be * Regulations made 4 Oct. 1892. See Appendix, p. 1097. entered or warehoused. Officers may take samples. Special entries. Power to allow special entries. Receipts for duties. Receipts for duties may be given. by him deemed excessive, to be entered for private use, under and subject to the same duties, rules, and regulations as the like sort of goods would be subject to on importation as merchandise, or permit the master, owner, purser, or other officer of any ship, or any passenger of such ship, to whom any surplus stores belong, to enter and warehouse such surplus stores for future use as ship's stores. 76. The officer of Customs may, on the entry of any goods, or at any time afterwards, take samples of such goods for examination, or for ascertaining the duties payable on such goods, or for such other purpose as the Collector of Customs may deem necessary, and such samples shall be returned if possible to the importer of the goods from whom such samples were taken, and if this be not possible, shall be sold at such times as the Comptroller of Customs may direct, and the proceeds of sale shall be carried to the credit of the general revenue of the Colony. Entries in Special Cases. 77. The Comptroller of Customs, subject to the assent of the Governor, may permit the entries of any goods, either for importation or exportation, as the case may be, in such form and manner, and on such conditions as he may direct, to meet the exigencies of any case to which the general laws and regulations may not be strictly applicable. Receipts for Duties. 78. Any person requiring a receipt for the duties which he pays, may have the same upon his furnishing the Collector or other proper officer of the Customs with an additional bill of entry, written in red ink, to distinguish it from the warrant, and such additional bill of entry, after having been compared with the warrant, and signed by the chief or other proper officer of the Customs, shall be delivered as a receipt to the person requiring it. The Governor in Council may by any regulation (which may apply either to any particular port or ports, or generally throughout the jurisdiction), direct that such receipts shall be made and delivered by the officers of Customs to the persons paying duties, whether such persons shall or shall not require receipts. Importation of Goods by Inland Carriage or Navigation. Inland impor tation. importation by Governor 79. It shall be lawful for the Governor in Council from Rules regutime to time to make such rules as shall be necessary for lating inland regulating the importation by inland carriage or navigation to be made of any goods which may lawfully be so imported, and the in Council. form and method of the report and entry of goods so imported, and to appoint ports on any inland waters or stations at or through which only it shall be lawful so to import goods, and also as occasion may require, to alter, amend, or revoke all or any of such rules and appointments, and all such rules and appointments, and alterations, amendments, and revocations thereof shall, when published in the Gazette, have the same force and effect for all purposes as if the same had been made by Ordinance, and be subject to disallowance by Her Majesty. tion. 80. If any goods shall be imported by inland carriage Penalties on or navigation in contravention of any rule regulating such contravenimportation, or at any port or place other than may be prescribed or authorized as aforesaid for that purpose, or if the report and entry prescribed for such goods be not duly made, the goods by or in respect of which any such breach or contravention may have been committed or taken place, and any goods packed therewith, shall be forfeited, and every person concerned therein shall be liable to a penalty, which may extend to fifty pounds, and may be detained to be dealt with as hereinafter directed, and every ship, boat, canoe, or carriage which shall be used or employed contrary to any such rule shall be forfeited. Time within which Goods shall be Entered and Landed after the Time for Arrival of the Importing Ship. entry. days allowed goods. 81. If the importer of any goods intended to be landed Fourteen at any port shall not within fourteen days (exclusive of for entering Sundays and holidays) after the arrival at such port of the and landing ship importing the same, make perfect entry, or entry by provisional bill of entry of such goods, or if having made such entry he shall not land such goods within such fourteen days, or within such further period as the Collector or other chief officer of the Customs shall direct, the officers of the Customs may cause such goods to be conveyed to ages may be conveyed to a warehouse. Time allowed may be sold to pay duties, before goods &c. the Queen's warehouse, and whenever the cargo of any ship shall have been discharged, with the exception only of a small quantity of goods, the proper officers of the Customs at the port at which such goods are intended to be landed, may forthwith convey such remaining goods to the Queen's warehouse; and also at any time after the arrival of the importing ship at such port, may convey any small Small pack packages or parcels of goods therein to the Queen's warehouse, or other secure place at the port at which such packages or parcels are intended to be landed, there to remain for due entry during the remainder of such fourteen days, and if the duties due upon any goods so conveyed to the Queen's warehouse, or other secure place shall not be paid within one month afterwards, or within such further period as the Collector of Customs or chief officer of the Customs may direct, together with all charges of removal and warehouse rent, such goods may be sold and the produce thereof applied, first to the payment of freight and charges, next of duties, and the overplus, if any, shall be paid to the proprietor of the goods, on his application in writing for the same within twelve months from the date of such sale, but on the expiration of that time without such application having been made such overplus 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; but if such goods or any of them shall be of a perishable nature, the Collector of Customs or other chief officer of the Customs may forthwith direct sale thereof, and apply the proceeds in like manner: Provided always, that for this purpose if the importing ship and goods be liable to the performance of quarantine, the time for entry and landing of the goods shall be computed from the time at which such ship and goods shall have been released from quarantine: Provided always, that if fortyeight hours or any earlier period after the report of any ship is specified in the bills of lading for the discharge at any port of her cargo or any part thereof intended to be landed at such port, and the importer, owner, or consignee of such goods or his agent, shall neglect to enter and land the same at the port at which the same are intended to be landed within such forty-eight hours at any place approved by the Governor in Council, the master or owner of such ship may immediately on the expiration of such forty-eight hours, enter and land such goods. Proviso. |