Arrangement

of clauses.

Payments from Revenue.

31. Money due upon warrant under the authority of any Ordinance to be paid by the Collector of Customs and Treasurer.

Disputes between Importers and Officers.

32. How disputes as to rate of duty are to be settled.

33. Deposits to be held by the Collector of Customs, and any excess of duty may be recovered.

Complaints, &c.

34. Disputes and enquiries.

35. Power to remit or mitigate penalties.
36. Appeal to open court.

37. How public enquiry to be conducted.

38. Prosecution may be directed by Governor, or Governor may decide upon

facts.

39. Power to keep order.

40. Persons by whom enquiries may be conducted.

41. Power to summon witnesses, and penalty for not giving evidence.

42. Rules for conducting enquiry.

II.-IMPORTATION AND WAREHOUSING.

Importation and Prohibition.

43. Importation and Prohibition.

44. Time of importation of goods and time of arrival of ships defined.

45. Direct importation.

46. Prohibited goods when imported how dealt with.

47. Arms, &c., may be prohibited.

48. Vessels inwards to come quickly to place of unlading and bring to at the stations for the boarding officers.

49. Officers to board ships; to have free access to all parts; may seal or secure any goods; fasten down or open locks, hatchways, &c.

50. Revenue officers may be placed on board ships before being visited by health officer.

51. The time during which goods may be unshipped

54. Duplicate of report to be endorsed with cargo landed.

55. Master to deliver bills of lading and answer questions.

56. Masters to report and enter wrecked goods as nearly like regular importations as possible.

57. Masters may be ordered to anchor ships in close proximity to each other. 58. Penalty for going on board ship laden with wrecked property until cargo shall have been discharged.

Entry of Dutiable Goods.

59. Perfect entry of goods to be made for home consumption.

60. Importer immediately to pay duty.

61. Invoices to be produced.

* Office abolished and other provisions made by No. 4 of 1885,

Entry of Goods Warehoused.

62. Entry for the warehouse.

63. Wrecked goods may be landed without complete entry.

64. Goods entered to be warehoused may upon further entry be delivered for home use or exportation.

Entry of Goods Free of Duty.

65. Particulars of entry.

Entry by Provisional Bill of Entry.

66. Bill of sight entry when goods not known.

67. Warrant for landing.

68. Goods entered by bill of sight not to be delivered until duty paid or deposited.

69. If sufficient sum not deposited, goods may be detained for a month and sold.

Entry of Re-imported Goods.

70. Re-importation of produce and goods upon which duties of first importation have been paid.

Arrangement of clauses.

Receipts for Duties.

77. Receipts for duties may be given.

Entries in Special Cases.

78. Power to allow special entries.

Importation by Inland Carriage or Navigation.

79. Rules regulating inland importation to be made by Governor in Council 80. Penalties on contravention.

Time for Entry.

81. Fourteen days allowed for entering and landing goods.

82. Ships may be detained for expenses of guarding.

Abatement for Damage.

83. Abatement of duties in proportion to damage.

84. How amount of abatement to be determined.

Unshipping, Landing, Examination, Warehousing and Custody.

85. Labour and expense incurred on goods for duty to be at the cost of importer.

Arrangement of clauses.

86. Goods removed previous to examination forfeited.
87. Proper officer to take account of goods for warehouse.

88. Goods to be entered and duties paid according to landing account.
89. Neglect to stow goods: penalty.

90. Penalty for not producing goods deposited in warehouse.

91. Goods not duly warehoused or fraudulently concealed forfeited.

92. Penalty for entering warehouse clandestinely.

93. Duty on goods taken out of warehouse without entry to be paid by warehouse keeper.

94. Importer not entitled to compensation for accidental damage.

Removal of Warehoused Goods.

95. Goods may be removed from one port or warehouse to another under regulations.

96. Officer to transmit account of goods; remover to give bond for duty. 97. Goods removed subject to same rules as when imported.

98. Goods removed may be exported or retained for home use.

99. Spirits or tobacco not to be removed to places where subject to higher duty except from warehouse.

100. Goods must not be kept in warehouse more than two years except under

conditions.

101. Warehoused goods not cleared or re-warehoused after two years to be

sold.

102. Goods may be sorted, re-packed, &c.

103. Samples without entry.

104. Materials used in repacking.

105. Goods may be taken out of warehouse under regulations and with security.

Entry for Home Consumption and Exportation.

106. No goods to be taken from warehouse except upon entry.

107. Goods under bond to be duly shipped.

108. Entry of warehoused goods for home use.

109. Value of goods for allowance on deficiency, how estimated.

110. No duty to be charged in respect of any deficiency, except from illegal

abstraction.

III.-EXPORTATION.

Entry of Goods out.

111. Warehoused goods not to be exported in ships of less burden than ten

tons.

112. Shipment of goods for exportation.

113. Master to make entry outwards.

114. Goods not to be shipped except on proper days, nor until entry and clearance.

Entry and Clearance for Exportation.

115. Bond to be given for due shipment and exportation.

116. Exporter to deliver bill of entry.

117. Exporter to deliver bill of entry for free goods.

118. Discrepancy between goods and export entry.

119. Warehoused goods removed or shipped for exportation without authority

forfeited.

Transhipment of Goods.

120 Goods may be transhipped on conditions.

Drawbacks on Exportation.

121. Conditions respecting drawbacks.

122. Declaration to be made before obtaining drawback. 123. Notice to officers of intended shipment.

124. No drawback on goods of less value than the drawback. 125. No drawback upon stores.

126. No drawback allowed unless claimed within one year. 127. Goods to be forfeited if re-landed.

Clearance of Ships out.

128. Copy of ship's report, with account of goods to be delivered.

129. Before clearance master to make report.

130. Certificate of clearance.

131. Goods on board to correspond with report.

132. Goods shipped contrary to regulations forfeited.

133. Clearance of ships in ballast.

134. Passenger ships.

Boarding of Ships.

135. Officers may board any ship after clearance.

136. Penalty for breaking seal or lock or removing stores.

137. Penalty for not bringing to at stations.

138. Time of exportation and departure defined.

139. Goods prohibited by proclamation.

IV.-COASTING TRADE.

140. Coasting trade defined.

141. Restrictions during coasting voyage.

142. Times and places for landing and shipping.

143. Copy of ship's report and account of goods to be exhibited.

144. Account to be delivered before departure.

145. Transire to be delivered up before goods be landed.

146. Officers may board and search any coasting ship.

V.-BONDS AND OTHER SECURITY.

147. All bonds and other securities entered into valid.

148. How bonds put in suit.

VI.-FALSE DECLARATIONS.

149. Penalty on making, signing, or declaring to false documents and untruly answering questions.

VII.-SMUGGLING.

Restrictions on Small Craft.

150. Regulations for ships and boats not exceeding twenty tons burden.

151. Ships and boats used contrary to regulations forfeited.

152. The Governor may grant special licenses on terms.

153. The Governor may revoke licenses.

154. Ships and boats used in removal of uncustomed or prohibited goods forfeited.

Arrangement of clauses.