Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1697742715837.pdf (Guyana)
3898 Cap.

309.]

 Customs.

CHAPTER 309.

CUSTOMS.

ARRANGEMENT OF SECTIONS.

SECTION.

1.

 Short title.

PART I.-PRELIMINARY.

2.

Interpretation.

3.

Officers to have powers of members of the police force.

4.

What shall be deemed acts of Comptroller, etc.

5.

Hours of attendance.

6.

Request by the public for extra attendance.

PART II.-DUTIES, PROHIBITIONS, DRAWBACKS AND REFUNDS OF DUTY.

Customs duties.

7.

 8.

Governor in Council may make interim order.

9.


Interim order to be confirmed, amended or revoked by Legislative Council.

Preferential and General Tariffs.

10.

Excess duty to be refunded when order expires.

11.

Refund of deposit.

12.

Governor in Council may remit duties, rents and charges.

13.

 14.

Regulations.

15.

Time of entry to govern duty payable.

16.

 (1) Effect of obligation to pay duty.

(2) Duties short levied or erroneously refunded.

17.

Duty on goods re-imported.


18.

Goods entered for transhipment or in transit exempt from duty.

19.

 (1) Disputes as to duty payable.

(2) Delivery or shipment of goods.

(3) Disposal of deposits.

20.

Customs Tariff Tribunal.

21.

Value of goods liable to ad valorem duty.

22.

Duty payable on classification at highest rate.

23.

Duty on composite goods.

24.

Duty chargeable on reputed quantity.

25.

Duty calculated on gross weight in certain cases.

26.
26.

Governor may fix standard contents for packages containing liquids.

27.

 Duties, etc., to be proportionate to quantity or value.

28.

Abatement of duty.

29.

 Derelict, etc., goods liable to full duty unless damaged.

30.

Damage to be assessed by Comptroller.

31.

No abatement on certain goods.

32.

 33.

 34.

 35.

Goods used contrary to purpose for which imported.

36.

Penalty for not producing goods.

37.

Goods imported for temporary use or purpose.

38.


 Qualification as to abatement.

Limitations as to wine and beer.

Strength of spirits.

Disposal of deposit.

 Certain� may be � J!ted.

of imported Con� pricea goods may be adjust.eel to DJ.88', in duty.

Governor in Council may prohibit importation, oaniap ooaatmae and reatriotions to be imported.

to be exported.

in tranabipmen.t and atoiea.


elsewhere may direct granting provided.

export.ation.

or restricted Goods prohibited Qflods prohibited or restricted Saving aa to goods in transit, Prohibitions Governor in Council Declaration Certification of debenture.

of landing Evidence Time limit for debenture Refund of duties overpaid.

payment.

of drawbaob.

by ownera of goods export.eel on drawback.

or disposal of drawback goods.


RaovAL .um DBLIVBBT OJ' GooDI .um 8mPB, LAlo>DTG o• .um RBPOBT OJ' AmoaU'r .um UNLOADING, PABT m.-A.luuvAL PA88BNGBBS M. Pncedure 53.Comptroller M. Officer may board aircraft or abip.

M. Officer may open if access 56.Penalty for interfering on.arrival.

may direct mooring not free.

and discharge.

with aea1, etc., or failing to unload pods aea?Ch.

before of penona.

disohargec\- may be required required.


67.Goods unlawfully 68.8eazoh 59.8pecial authority 60.Search of female.

of small craft.

61, Control regulations 61.General for infringement of regulations re small craft.

68.Penalty M. Licences for small craft.

61>.

Aocommodation 66.Beport of aircraft or abip.

67.Certain 68 Stea.mabip 69.Penalty 70.Penalty 71.

Packages smrendered by master ' r agent into the oustody for not making due report.

for not accountin separately.

goods before g for f'-iO ;, reported.


fq& to be reported for small craft.

to report certain bn-" 1•• of officer.

of anoth wC'cargo.

Master to Pena Kaster to deliver � Pt ahiJ��� oned may be seized.

l ty for r, bleP1.cing bulk.

l: i':,us clearance.

uestion.

a. a.n::J � g at more than one port.

and delivery of goods.

removal cargo .

:: : : : !8, 'l.il!I' currency notes and com.

of bullion, "8beeace of document.a.

�: disposal of �t.

t.-d .. d.eolla,tkJ!JI>; · 3900 Cap.

309.]
309.]

 Customs.

SECTION.

85.

Power to waive production of documents.

86.

Deposit in certain cases.

87.

Goods deemed to be in a Queen's warehouse.

88.

Goods not entered or delivered to be deposited in a Queen's warehouse.

89.

Goods deposited in a Queen's warehouse may be sold.

90.

Freight on goods deposited in a Queen's warehouse.

91.

Goods deposited in a Queen's warehouse may be examined.

92.

Goods may be entered by shipowners, etc.

93.

Computation of time.

94.


Aircraft or ship may be detained till goods landed.

95.

Restrictions as to passengers and other persons.

PART IV.-WAREHOUSED GOODS AND GOODS DEPOSITED IN A CUSTOMS AREA.

96.

Warehousing.

97.

Government not liable for loss in warehouses or customs areas.

98.

Private warehouses and customs areas.

99.

Warehouse-keeper, etc., not to enter warehouse, without permission, 100.

Warehouse-keeper, etc., to provide facilities.

101.

Revocation of order approving warehouse.


102.

Disposal of goods on revocation.

103.

Procedure as to warehousing.

104.

Goods to be warehoused in packages in which imported, and may be required to be marked.

105.

Penalty for interfering with storage of goods in a private warehouse.

106.

Stowage of goods in private warehouse or customs area.

107.

Warehouse-keeper neglecting to arrange, stow and maintain goods.

108.

Goods to be produced to officer.

109.

Penalty for not warehousing, etc.


110.

Penalty for illegally opening warehouse, customs area or transit shed.

111.

Penalty for embezzling warehoused goods, etc.

112.

Proper officer may do reasonable acts to warehoused goods.

113.

114.

Removal of warehoused goods to another warehouse.

115.

Procedure on delivery.

11U,.

Goods removed subject to warehouse regulations.

117.
117.

Mods removed may be entered for use in the Colony or for ex- Importer or owner to pay cost of action taken under section 112. portation.

118.

Removal, etc., to be subject to certain conditions.

119.

Comptr011er may remote goods warehoused in a Government ware- house.

120.

Re-warehousing.

121.

Re-examination.

122.

Disposal of goods not re-warehoused.

123.

Warehoused goods entered or sold, /lust be removed within 14 days.

124.

Delivery in special circumstances.

125.

Stores.

126.
125.

Stores.

126.

Duty to be paid according to original amount.

127.

Goods entered for exportation or use as aircraft's or ships' stores exempt from duty.

PART V.-LOADING AND EXPORTATION OF GOODS.

128.

Certain ships to be entered outwards.

129.

Rummage certificate.

130.

Licence to unload or load at a sufferance wharf.

Customs.

 [Cap.

309.

 3901 SECTION.

131.

Conditions to be observed.

132.

Delivery of licence after unloading or loading.

133.

Subsequent procedure.

134.


Penalty for breach of sections 128 to 133.

135.

Limitation.

136.

Non-application to aircraft.

137.

Loading of goods for exportation or carriage coastwise by ships other than steamships.

138.

Restriction on exportation of certain goods.

139.

Penalty.

140.

General provisions as to loading and exportation of goods.

141.

Comptroller may relax conditions of shipment.

142.

Vessels loading goods into ship to proceed direct and may be required to be licensed.

143.
143.

Permission required to discharge goods loaded.

144.

Penalty for breach of sections 140 to 143.

145.

Penalty for attempting to ship prohibited or restricted goods.

146.

Bond to be given in certain cases.

1,147.

 Master may be required to sign for goods.

148.

Offences relating to bonded goods.

149.

Penalty for not exporting bonded goods.

150.

Short loading of bonded goods.

151.

Exporter to notify short loading of non-bonded goods.

152.

Comptroller may allow shipment of stores.


153.

Drawback and trans-shipment goods.

154.

Loading of goods other than cargo or stores.

PART VI.-DEPARTURE AND CLEARANCE OF AIRCRAFT AND SHIPS.

155.

Clearance of aircraft and ships.

156.

Penalty for not clearing.

157.

Master to deliver account of cargo, etc.

158.

Penalty for any contravention of section 157.

159.

Governor may prescribe special conditions as to clearance.

160.

Clearance in ballast.

161.


Ships with passengers and baggage deemed in ballast.

162.

Clearance to be produced to officer on demand.

163.

Goods not contained in account forfeited.

164.

Penalty for failure to produce goods.

165.

Deficiency in stores, etc.

166.

Aircraft or ship not bringing to at boarding station or carrying away officer.

PART VII.-COASTING TRADE.

167.

Definitions.

168.

Provisions relating to aircraft and ships from places outside the Colony.

169.
169.

Removing unexamined goods coastwise.

170.

Licence for coasting ship.

171.

Coasting ship to display name and number.

1 172.

 Coasting aircraft or ships to take only coastwise cargo.

173.

Offences.

174.

Special conditions as to certain goods.

175.

Coastwise cargo not to be put on board on Sundays, etc.

 3902 Cap.

309.]

 Customs.

SECTION.

176.

Forfeiture of goods prohibited or restricted to be carried coastwise.

177.

Master to keep cargo book.


178.

Master to produce cargo book on demand.

179.

Penalty for failure to keep cargo book correctly.

180.

Governor may impose special conditions respecting coasting trade.

181.

Form of cargo book.

182.

Coastwise passengers, etc.

183.

Master to deliver cargo book to officer before departure.

184.

Procedure where no officer is stationed.

185.

Master to deliver cargo book on arrival.

186.

Comptroller may vary procedure.

187.


Search of coasting aircraft or ship.

188.

Coasting aircraft or ship and goods may be entered outwards in certain cases.

PART VIII.-TRANSIT TRADE AND IMPORTATION AND EXPORTATION OVERLAND.

189.

Goods in transit.

190.

Application of provisions of customs laws to land frontiers and' inland waters.

PART IX.-IMPORTATION AND EXPORTATION BY POST.

191.

Application of customs laws to importation and exportation by post 192.

Power to modify such application.


193.

Goods contained in postal packet contrary to law.

194.

Saving.

PART X.-BONDS AND OTHER SECURITIES.

195.

All bonds and other securities entered into valid.

196.

Surety to be deemed a principal debtor.

197.

Validation of existing bonds and other securities.

PART XI.-PREVENTION OF SMUGGLING.

198.

Penalty on persons found on board smuggling aircraft or ships.

199.

Smuggling ships under 250 tons forfeited.

200.


Penalty on aircraft and ships of 250 tons or more.

201.

Ship forfeited for offence during chase.

202.

Penalty for not bringing to.

203.

Offences by smugglers, etc., against officers.

204.

Penalty for assembling to evade customs laws.

205.

Penalty for signalling to smuggling aircraft or ship.

206.

Penalty for interfering with customs gear.

Intermeddling with goods found floating.

207.

208.

Writs of assistance.

209.

Search warrant.

210.


Officers may stop carriage, etc.

211.

Officer may patrol freely.

212.

Officer may moor or park patrol craft or carriage.

PART XII.-GENERAL.

213.

General penalty.

214.

Penalty in cases of forfeiture.

215.

Penalty for false declaration, etc.

Customs.

 [Cap.

309.

 3903 SECTION.'

216.

Penalty for evading customs laws regarding imported or exported goods.

217.

Penalty in relation to concealed goods, etc.

218.


Power of Comptroller to purchase goods in certain cases.

219.

Officer taking unauthorised fees, etc.

220.

Collusive seizure, bribery, etc.

221.

Offering goods for sale under pretence that they are smuggled.

222.

General provisions as to forfeiture.

223.

Procedure on seizure.

224.

Disposal of seizure.

225.

Limit of penalty.

226.

Governor may restore seizure, etc.

227.

Comptroller may mitigate penalty.

228.

Rewards.

229.


Steamship agents.

230.

Form of document.

231.

Production of documents.

232.

Copies of documents to be submitted, if required.

233.

Translation.

234.

Samples.

235.

Examination and handling of goods.

236.

Repacking: sampling of goods by owner.

237.

Remission of duty on goods lost, destroyed or abandoned.

238.

Drawback on goods lost.

239.

Drawback on goods abandoned.

240.

Modification of declaration.

241.

Authority to be produced by person acting for another.

242.
242.

Witnessing of signatures.

243.

Master to attend before Comptroller if so required.

244.

Time of importation, etc., defined.

245.

Special packages and coverings deemed goods.

246.

Power of arrest.

247.

Arrest after escape.

248.

Sales under the customs laws.

249.

Value of articles sold by auction.

250.

Receipts for duties and other payments made on bills of entry.

PART XIII.-LEGAL PROCEEDINGS.

Imprisonment for second offence.

251.

Prosecutions for customs offences.

252.


Proceedings to be taken within seven years.

253.

Alternative prison sentence.

254.

255.

Limitation as to pleading.

256.

Place of offence.

257.

Officer may prosecute.

258.

Costs.

259.

Claims to seized goods to be made in name of owner.

260.

Certificate of probable cause of seizure.

PART.

XIV.-PROOF IN PROCEEDINGS.

261.

Onus of proof on defendant in certain cases.

262.

Averment in any proceedings under the customs laws.

263.
263.

Evidence of officers.

3904 Cap.

309.]

 Customs.

SECTION.

264.

Valuation of goods for penalty.

265.

Copies of documents valid.

266.

Proof of order of Governor, etc., or of certificate of Government chemist.

267.

Certificate of condemnation.

PART XV.-MISCELLANEOUS.

268.

Discretionary power to Comptroller in special circumstances.

269.

Power to accept compensation for offences.

270.

Effect of Air Navigation Orders in Council.

271.

Commissioned aircraft or ships.

272.


Comptroller may prescribe forms.

273.

Power to make regulations.

274.

Existing ports, warehouses, etc., to continue.

FIRST SCHEDULE.

PART I.-TRADE CLASSIFICATION LIST AND TARIFF (1952).

PART II.-TERRITORIES REGARDING WHOSE GOODS THE " PREFERENTIAL TARIFF " IS APPLICABLE.

PART III.—EXEMPTIONS FROM IMPORT DUTIES OF CUSTOMS.

PART IV.-EXEMPTIONS FROM EXPORT DUTIES OF CUSTOMS.

SECOND SCHEDULE.

PROHIBITED AND RESTRICTED IMPORTS.

THIRD SCHEDULE.
THIRD SCHEDULE.

PROHIBITED AND RESTRICTED EXPORTS.

CHAPTER 309.

CUSTOMS.

69 of 1952.

20 of 1953, s. 4.

An Ordinance to consolidate and amend the law relating to Customs.

[31ST DECEMBER, 1952.]

Short title.

1.

This Ordinance may be cited as the Customs Ordinance.

PART I.—PRELIMINARY.

Interpreta- tion.

2.


In this Ordinance and in any other Ordinance relating to the Customs unless the context otherwise requires— " agent ", in relation to the master or owner of an aircraft or ship, includes any person who notifies the Comptroller in writing that he intends to act as agent, and who or on whose Customs.

 [Cap.

309.
3905 behalf any person authorised by him signs any document required or permitted by the customs laws to be signed by an agent ; provided that the owner of any aircraft or ship, if resident or represented in the Colony, shall be deemed to be the agent of the master for all the purposes of the customs laws if no such agent be appointed; " aircraft " includes balloons, kites, gliders, airships and flying machines ; " approved place of unloading " and " approved place of loading " mean respectively any quay, jetty, wharf or other place, including any part of an aerodrome, appointed by the Governor by notice in the Gazette to be a place where coastwise or imported goods or goods about to be carried coastwise or exported may be unloaded or loaded ; " boarding station " means any station or place appointed by the Governor by notice in the Gazette to be a station or place for aircraft or ships arriving at or departing from any port or place to bring to for the boarding or setting down of officers; " burden " means net registered tonnage, or tonnage calculated in the manner prescribed by law for ascertaining net registered tonnage; " carriage " includes every description of conveyance for the transport by land of human beings or goods; " Colony " means the Colony of British Guiana and includes— (a) the islands adjacent to the said Colony and forming part thereof; (b) the dependencies of the said Colony; (c) all inland waters of the said Colony, islands and dependencies, and (d) all territorial waters adjacent to the said Colony, islands or dependencies; " Comptroller " means the officer for the time being responsible for the collection and management of the Customs; " customs area " means any place appointed to be a customs area by the Comptroller by notice in writing under his hand; " customs laws " includes this Ordinance and any legislative enactment relating to the customs, and any proclamation, rule, regulation, resolution or order made under the authority of any law relating to the customs; 3906 Cap.
309.]

 Customs. "
drawback " means a refund of all or part of any duty of customs or excise authorised by law in respect of goods exported or used in any particular manner; duty " includes any tax or surtax imposed by the customs or excise laws; " entered " in relation to goods imported, warehoused, put on board an aircraft or ship as stores or exported means the acceptance and signature by the proper officer of an entry, specification or shipping bill, and declaration signed by the importer or exporter on the prescribed form in the prescribed manner, together with the payment to the proper officer by the importer or exporter of all rents and charges due to the Government in respect of the goods, and, in the case of dutiable goods (except on the entry for warehousing of imported goods), the payment by the importer or exporter to the proper officer of the full duties due thereon, or else, where permitted, the deposit of a sum of money or giving of security for the duties as provided by law, or, in the case of goods for which security by bond is required on the exportation, putting on board an aircraft or ship as stores or removal of such goods, the giving of such security; " export " with its grammatical variations and cognate expressions means to take or cause to be taken out of the Colony; " exporter " includes any person by whom any goods (including goods transferred from an importing aircraft or ship) are exported from the Colony or supplied for use as aircraft's or ships' stores and also owner, or any person acting on his behalf, and any person who for customs purposes signs any document relating to goods exported or intended for supply as aircraft's or ships' stores as aforesaid; goods " includes all kinds of goods, wares, merchandise and livestock; " Government warehouse " means any building or place under the control of Government and approved by the Comptroller by notice in the Gazette to be a place where goods to be warehoused may be lodged and secured; " import ", with its grammatical variations and cognate expressions, means to bring or cause to be brought within the Colony ; " importer " includes the owner or any other person for the time being possessed of or beneficially interested in any goods at and from the time of the importation thereof until the same are duly delivered out of the charge of the proper officer, and Customs.
[Cap.

309.
3907 also any person who signs any document relating to any imported goods required by the customs laws to be signed by an importer; " machinery " means a combination of moving parts of mechanical elements which may be put into motion by physical or mechanical force, together with their comple- mentary stationary members; master " includes the person having or taking the charge or command of any aircraft or ship; " motor spirit " means any spirit used to drive an internal combustion engine and includes gasolene and other light oils but not diesel and similar oils; " name " includes the registration mark of an aircraft; " obscuration " means the difference, caused by matter in solution, between the actual strength of spirits and the apparent strength as indicated by the hydrometer; " occupier " includes any person who signs as principal any bond in respect of any building or place used for the deposit of goods for the security thereof or of the duties thereon under the customs laws; " offence against the customs laws " includes any act of any person contrary to the customs laws or any failure of any person to perform an act required by the customs laws to be performed by him; " officer " includes any person employed in the Department of Customs and Excise, and all members of the Police Force, as well as any person acting in the aid of any officer or any such person; and any person acting in the aid of an officer acting in the execution of his office or duty shall be deemed to be an officer acting in the execution of his office or duty; " owner of goods " includes any person who is for the time being entitled, either as owner or agent for the owner, to the possession of any goods; " over the Colony " means above the area contained within the imaginary lines bounding the Colony; and if any person, goods .or thing shall descend or fall or be dropped or thrown from an aircraft within such area, such person, goods or thing hall be deemed to have descended or fallen, or to have been opped or thrown from an aircraft over the Colony; port " means any place, whether on the coast or else- here, appointed by the Governor, by notice published in he Gazette, subject to any conditions or limitations specified n such notice, to be a port for the purposes of the customs B.G.-VOL.
V.-40 3908 Cap.

309.]
Customs• laws, and any customs aerodrome, whether within a port or not, shall be deemed to be a port for aircraft; " postal packet " includes any letter, postcard, newspaper, book, document, pamphlet, pattern or sample packet, parcel or package, or other article whatsoever transmissible by post; " prescribed," unless otherwise stated, means prescribed by regulations made under section 273; " private warehouse " means any building or place ap- pointed by the Comptroller by notice in the Gazette to be a private warehouse; prohibited goods " and " restricted goods " mean respect- ively any goods the importation or exportation of which is prohibited or restricted by law; " proof " means proof strength as ascertained by Sikes' hydrometer; proof spirit " means spirit containing ethyl alcohol, the' weight of such ethyl alcohol being equal to the weight of, twelve-thirteenths of an equal volume of distilled water, the, weight of each liquid being computed at the temperature of fifty-one degrees Fahrenheit; " proper officer " means any officer whose right or duty it may be to exact the performance of, or to perform, the ac referred to; " Queen's warehouse " means any place approved by th Comptroller for the deposit of unentered, unexamined, de tained or seized goods or such other goods as are require by the customs laws to be deposited therein for the securit thereof or of the duty due thereon; " settler " means any person not being a resident of th Colony who satisfies the Comptroller within three month of his entry that he intends to take up residence in th Colony for a minimum period of three years; " ship " includes a steamship as hereinafter defined, an any other ship, boat, lighter, or other floating craft of an description, but does not include aircraft; " steamship " means a ship of at least one hundred ton burden propelled by mechanical power; " sufferance wharf " means any place other than an a proved place of loading or unloading at which the Com troller may, in his discretion, and under such conditions an in such manner as he may direct, either generally or in an particular case, allow any goods to he loaded or unloaded; Customs.
[Cap.

309.
3909 " transit shed " means any building in a customs area approved by the Comptroller by notice in the Gazette to be a transit shed; " uncustorned goods " includes goods liable to duty on which the full duties due have not been paid or secured, and any goods, whether liable to duty or not, which are imported or exported or in any way dealt with contrary to the customs laws; " warehoused " means deposited in a Government or private warehouse; " warehouse-keeper " means the owner or occupier of a private warehouse; " waters of the Colony " means any waters other than waters of the Corentyne River, within a space contained within an imaginary line drawn parallel to the shores or outer reefs of the Colony which appear above the surface at low water mark at ordinary spring tides and distant three miles therefrom.
3.

For the purpose of carrying out the provisions of the Officers customs laws all officers shall have the same powers, authorities ptoo w earvse of and privileges as are given by law to members of the Police members of the Police Force.

 Force.

What shall be deemed acts of Comptroller, etc.

4.
Every act, matter or thing required by the customs laws to be done or performed by, with, to or before the Comptroller, if done or performed by, with, to or before any officer assigned by the Comptroller for such purpose, shall be deemed to be done or performed by, with, to or before the Comptroller; and every person employed on any duty or service relating to the customs by the orders or with the concurrence of the Comptroller (whether previously or subsequently expressed) shall be deemed to be the officer for that duty or service; and every act required by the law at any time to be done by, with, to or before any particular officer nominated for such purpose, if done by, with, to or before any person appointed by the Comptroller to act for such par- ticular officer; shall be deemed to be done by, with, to or before such particular place within any port, if done at any place within such port appointed by the Comptroller for such purpose, shall be deemed to be done at the particular place so required by law.
5.

The working days and hours of general attendance of officers shall be as prescribed.

Hours of attendance.

B.G.—VOL.

V.-40* 3910 Cap.

309.]

 Customs.

Request by the public for extra attendance.

6.


Every request by any person for a temporary extension of the hours of general attendance which may be appointed under section 5 or elsewhere in this Ordinance shall be made in writing on the prescribed form to the proper officer at the port where the extra attendance is desired, and it shall be lawful for the said proper officer in his discretion to grant such request subject to the prescribed regulations and payment of the prescribed fees.

Customs duties.
Customs duties.

First schedule.

PART II.—DUTIES, PROHIBITIONS, DRAWBACKS AND REFUNDS OF DUTY.

7.
It shall be lawful for the Legislative Council from time to time, by resolution, to impose import or export duties of customs upon any goods whatsoever which may be imported into or exported from the Colony and to revoke, reduce, increase or alter any such duties, and to provide for the importation or exportation of any goods without payment of customs duty thereon: Provided that all import or export duties of customs and all exemptions from duties of customs set out in the first schedule shall continue in force until revoked, reduced, increased or altered in the manner provided in this Ordinance.
8.

Notwithstanding anything contained in section 7, the Governor in Council may make interim Governor in Council may, by order published in the Gazette— order (a) revoke, reduce, or increase any import or export duties of customs; or (b) make additions to or deletions from Part III of the First schedule.
first schedule; or (c) impose new import or export duties of customs; and from the date of publication of such order and until the expiry of such order as hereinafter in section 9 provided the duties specified in such order shall be payable in lieu of any duties payable prior thereto: Provided that the person who enters any goods in respect of which the duty is revoked by any such order shall deposit with the proper officer the duty payable prior to the date of the order: Provided further that, where any duty is reduced by any such order, the person by whom any goods liable to the reduced duty are entered shall pay the reduced duty and in addition shall deposit with the proper officer the difference between the duty payable prior to the date of the order and the duty payable under the order until it expires as aforesaid.
Customs.

 [Cap.

309.

391 1 9.

Every order made under section 8 shall after four days .and within twenty-one days from the date of its first publi- cation be submitted to the Legislative Council, and the Legislative Council may by resolution confirm, amend or revoke such order and upon publication of the resolution of the Legis- lative Council in the Gazette the resolution shall have effect and the order shall then expire.
If the order be not submitted within the said period of twenty-one days to the Legislative Council for confirmation it shall ipso facto expire.

Interim order to be confirmed, amended or revoked by Legislative Council.

10.

So much of the duties as shall have been paid under the aforesaid order as may be in excess of the duties payable imme- diately after the expiry of such order shall be repaid to the persons who paid the same.

Excess duty to be refunded when order expires.

11.
11.

So much of any sums which have been deposited in accordance with the provisos to section 8, as, together with the duty paid, shall be equal to the duties payable after the expiry of the order in council, shall be brought to account by the Comptroller as duties of customs, and the balance, if any, shall be refunded to the depositor.

Refund of deposit.

12.


The Governor in Council may, upon application by the importer or exporter, remit or refund in whole or in part any customs duty payable or paid, by any person on any goods imported or exported or any rent or charges payable or paid on goods stored in a Government or a Queen's warehouse if he is satisfied that it is just and equitable so to do.

Governor in Council may remit duties, rents and charges.

13.
13.

(1) Any resolution or order passed or made under sectione andPr fennetiritlal 7, 8 or 9 may impose different rates of import duty upon— Tariffs.
ue (a) goods which are shown to the satisfaction of the Comptroller to have been— (i) consigned from a port of a territory set out in the Part II of the first schedule to this Ordinance; and (ii) either to have been the produce of or to have been manufactured within a territory set out in the Part II of the first schedule to this Ordinance; and (b) goods not shown to the satisfaction of the Comptroller I to be goods consigned or produced as in paragraph (a) above.
(2) Duties imposed upon goods consigned or produced as in aragraph (a) of subsection (1) of this section shall be distin- 'shed in the resolution or order as duties imposed under the referential Tariff, and duties imposed upon goods within the First schedule.

3912 Cap.

309.]

 Customs.

meaning of paragraph (b) of subsection (1) of this section shall be distinguished as duties imposed under the General Tariff.

Regulations.

14.
Regulations.

14.

Notwithstanding the provisions of the last preceding section, no goods shall be admitted under the Preferential Tariff unless the importer shall comply with regulations which the Governor in Council is hereby authorised to make in relation thereto.

Time of entry to govern duty payable.

15.
All goods deposited in any warehouse without payment of duty on the first importation thereof, or which may be im- ported or exported and shall not have been entered for use within the Colony or for exportation as the case may be, shall, upon being entered for use within the Colony or for exportation as the case may be, be subject to such duties as may be due and payable on the like sort of goods under the customs laws in force at the time when the same are entered, save in cases where special provision shall be made to the contrary: Provided that for the purposes of this section, in the case of passengers' baggage or of goods imported into the Colony by post, for which entry is not required, the time of entry shall be taken to be the time of delivery of such baggage or goods to the passenger or addressee, as the case may be, and, in the case of goods exported from the Colony by post, the time of entry of such goods shall be taken to be the time of posting.
Effect of obligation to pay duty.

Duties short levied or erroneously refunded.

Duty on goods re-imported.

16.

(1) Where by entry, bond, removal of goods or otherwise, any obligation has been incurred for the payment of duties of customs such obligations shall be deemed to be an obligation to pay all duties of customs which may become legally payable, or which are made payable or recoverable under the customs laws, and to pay the same as the same become payable.
(2) When any duty has been short levied or erroneously refunded, the person who should have paid the amount short levied, or to whom the refund has erroneously been made, shall pay the amount short levied or repay the amount errone- ously refunded, on demand being made by the Comptroller.

17.
17.

(1) Subject to the provisions of subsection (2) of this section, where any goods whether made or produced within the Colony or not, being of a class or description liable to any import duty of customs, are re-imported into and entered for use within the Colony after exportation therefrom, and it is shown to the satisfaction of the Comptroller that any duty of customs or excise chargeable in respect of goods prior to their Customs.

 [Cap.

309.
3913 exportation was duly paid, either prior to exportation or at any subsequent time, and either that no drawback of any such duty was allowed on exportation, or that any drawback so allowed has been repaid to the Comptroller, then— (a) if it is further shown as aforesaid that the goods have not been subjected to any process abroad, or having been so subjected (but without change of their form or character) are goods not liable at the time of re-importation to duty ad valorem, the goods shall be exempt from any further duty when the same are entered for use within the Colony after re-importation, unless the rate of duty of excise or customs, as the case may be, chargeable on goods of the same class or description at the time when the same are entered for use within the Colony after re-importation shall exceed the rate paid on the said goods as a duty of excise or on first importa- tion and entry, as the case may be, in which case such goods shall be chargeable with duty according to the difference between the amount of duty previously paid and duty calculated at the rate in force at the date when such goods are entered for use within the Colony after re-importation; (b) if the goods at the time when the same are entered for use within the Colony after re-importation are of a class or description liable to an import duty ad valorem, and it is ',shown as aforesaid that the goods have been subjected icess of repair, renovation, or improvement abroad, to but teat their form or character has not been changed such goods shall be chargeable with duty as if the amount of the increase in the value of the goods attributable to the process were the whole value thereof, and, where any sum has been contracted to be paid for the execution of the process, that sum shall be prima facie evidence of that amount, but without prejudice to the powers of the Comptroller under the customs laws as to ascertainment of the value of the goods for the purpose of assessing duty thereon ad valorem: Provided that if the rate
 of duty of excise or customs, as the case may be, chargeable on goods of the same class or descrip- tion at the time when the same are entered for use within the Colony after re-importation shall exceed the rate paid on the said goods as a duty of excise or on first importation and entry, as the case may be, then, in such case, in addition to the ad valorem import duty chargeable according to the amount of the ncrease in the value of the goods attributable to the process, •uch goods shall be chargeable with additional excise or customs uty calculated in the manner set out in paragraph (a) of this 3914 Cap.
309.]

 Customs.

subsection, as if such goods had not been subjected to any process of repair, renovation or improvement abroad.
(2) The provisions of subsection (1) shall be conditional on the person exporting goods for subsequent re-importation giving notice in writing and producing such goods for identification at the port or place of shipment to the proper officer, or, in the case of exportation by post, to the proper postal authority, before the exportation of such goods, unless the Comptroller in his discretion shall waive this condition in any case in which in his opinion it may seem unreasonable or impose hardship.
Goods entered for transhipment or in transit exempt from duty.

18.

Goods entered for transhipment or in transit through the Colony in accordance with any regulation in that behalf made under the customs laws shall be exempt from the payment of import or export duties.

Disputes as to duty payable.

Delivery or shipment of goods.

Disposal of deposits.

19.
(1) If any dispute shall arise as to the proper rate or amount of duty payable on any goods imported into or exported from the Colony, the importer, consignee, or exporter, as the case may be, or his agent, shall deposit with the Comptroller the duty demanded by him and the amount so deposited shall be deemed and taken to be the proper duty unless the depositor shall within three months after such deposit appeal to the Customs Tariff Tribunal established under section 20 as to the rate or amount of duty.
If either the depositor or the Comp- troller is dissatisfied with the decision of the Tribunal he may, within one month after such decision, appeal therefrom to the magistrate's court to ascertain the rate or amount of duty payable on the goods.

If no proceedings shall be so instituted the decision of the Tribunal shall be final and conclusive .
(2) On payment by the depositor of the deposit required by subsection (1) and on the passing of a proper entry or shipping bill for the goods, the Comptroller shall permit delivery or ship- ment thereof, as the case may require.
(3) Every such deposit shall be paid by the Comptroller into the Treasury and, in case no appeal shall be brought or proceedings instituted within the times respectively limited for that purpose, the deposit shall be retained and paid into the general revenue of the Colony in the same manner as if it had been originally paid and received as the duty due on such goods; and in case of such proceedings, if it shall be determined that the duty so deposited was not the proper duty, but that a less duty was payable, the difference between the deposit and the duty found to be due, or the whole deposit, as the case may.
require, shall be returned to the depositor.

Customs.

 [Cap.

309.

 3915 Customs Tariff Tribunal.

20.

(1) There shall be established a Customs Tariff Tribunal (herein referred to as " the Tribunal ") consisting of a Chairman and four members to be appointed by the Governor.

The Chairman and members shall hold office at the pleasure.

of the Governor and shall receive such remuneration as may be decided from time to time by the Governor in Council.
(2) The Tribunal shall decide all disputes referred to them under the provisions of section 19 and all cases of doubtful classification of goods for tariff purposes under section 22 and shall transact such other business as the Governor, from time to time, may assign to them.

(3) The Tribunal may regulate its own procedure and shall have power to require and compel the attendance of witnesses and the production of books, papers and other documents.

21.
21.

(1) For the purpose of any enactment for the time being in force whereunder a duty of customs is chargeable on goods by reference to their value— Value of goods liable to ad iniorent duty.
(a) in the case of imported goods the value for the purpose of assessing duty ad 'valorem shall be taken to be the price which they would fetch on sale in the open market in the Colony at the time of importation and duty shall be paid on that value as fixed by the Comptroller; (b) for the purpose of computing the price aforesaid it shall be assumed-- (i) that the goods to be valued are to be delivered to the buyer at the port or place of importation, freight, insurance, commission and all other costs, charges and expenses in- cidental to the making of the contract of sale and the delivery of the goods at that port or place (except any duties of customs payable in the Colony and buying com- mission not exceeding five per centunt of the total value which is shown to the satisfaction of the Comptroller to have been paid to an agent) having been paid by the seller; and (ii) that in converting the selling price of the said goods from foreign currency to sterling the rate of exchange shall be the selling rate for sight drafts notified from time to time in the Gazette; and (iii) that any portion of any charge for primage which is refundable on the performance by the importer of any specified conditions is not paid by the importer whether the importer intends to fulfil such conditions or not; and 391 a Cap.
309.]

 Customs.

(iv) that the price is the sole consideration for the sale of the said goods; and (v) that neither the seller nor any person associated in business with him has any interest, direct or indirect, in the subsequent resale or disposal of the said goods; and (vi) that there has not been and will not be any com- mercial relationship between the seller and the buyer, whether created by contract or otherwise, other than that created by the sale of the said goods.
(2) For the purpose of subsection (1) (b) (v) two persons shall be deemed to be associated in business with one another if, whether directly or indirectly, either of them has any interest in the business or property of the other, or both have a common interest in any business or property or some third person has any interest in the business or property of both of them.
(3) In the case of exported goods the value for the purpose of assessing duty ad valorem shall be determined in the manner from time to time prescribed.
(4) Notwithstanding anything in this section hereinbefore contained, the Comptroller may, in respect of goods conveyed into the Colony by air, reduce the amount of the freight charges to be added in ascertaining the value of the goods for purpose of assessment of duty to such amount, not being less than one- fourth of the freight charges actually payable on such goods, as he may think fit.

Duty pay- able on classification at highest rate.

22.
22.

If any goods are enumerated in the tariff, or can reason- ably be classified under two or more names, headings or de- scriptions, and there is a difference of duty, the highest duty provided shall be charged and collected thereon.

Duty on composite goods.

23.
Except as otherwise provided in the customs laws, goods containing any article liable to duty as a part or ingredient thereof shall be liable to duty at the rate payable on such part or ingredient, and any goods composed of more than one article liable to duty shall be liable to duty at the rate payable on the article charged with the highest rate of duty: Provided that the highest rate shall not be exacted in cases where the Comptroller in his discretion decides that the goods contain only a negligible proportion of the article liable to the highest rate: Provided also that in no case shall any less duty be charged on any such goods than the duty due thereon when considered as a whole without regard to their contents.
Customs.

 [Cap.

309.

 3917 24.

If any goods subject to the payment of specific duty are imported in any package intended for sale, or of a kind usually sold with the goods when the same are sold retail, and marked or labelled, or commonly sold, as containing or commonly reputed to contain, a specific quantity of such goods, then such package shall be deemed to contain not less than such specific quantity.

Duty chargeable on reputed quantity.

25.
If any goods subject to the payment of duty according to the weight thereof are imported in any package intended for sale, or of a kind usually sold with the goods when the same are sold retail, and such package is not marked or labelled, or is not in the opinion of the Comptroller commonly sold as containing or commonly reputed to contain a specific quantity of such goods, and the importer is not able to satisfy the Comptroller as to the correct nett weight the duty thereon shall be calculated according to the gross weight of such package and its contents.
Duty calculated on gross weight in certain cases.

26.
It shall be lawful for the Governor, by notice in the Gazette, to specify, in gallons or fractions of a gallon, standard capacities for packages containing goods liable to duties ac- cording to the liquid measurement thereof, in all cases where, in his absolute discretion he shall consider that such packages, being of sizes, within limits to be specified in the notice, are reputed to be, or are sold as packages of standard sizes, whether or not any statement of the actual contents is contained on any label or other attachment to or part of such package, and there- upon all packages having capacities within the limits specified in any such notice shall be deemed to contain the standard capacity specified in the notice in each case.
Governor may fix standard contents for packages containing liquids.

27.

All duties, rates, charges and drawbacks imposed and allowed according to any specified quantity, or any specified value, or any particular description of package, shall be deemed to apply in the same proportion to any greater or less quantity or value, or any other description of package, and shall be paid and received in any currency being legal tender in the Colony.

Duties, etc., to be pro- portionate to quantity or value.

28.
28.

No claim for any abatement of duty in respect of any goods imported into the Colony shall be allowed on account of damage unless such claim shall be made on the first examination thereof, nor unless it shall be proved to the satisfaction of the Comptroller that such damage was sustained before the delivery of the goods out of the control of the customs.

Abatement of duty.

391 S Cap.

309.1 Customs.

29.


All goods derelict, jetsam, flotsam and wreck brought or Derelict, etc., goods liable to full duty coming into the Colony, and all droits of Admiralty sold in the Colony, shall at all times be subject to the same duty as goods unless damaged.

of the like kind on importation into the Colony are subject, unless it shall be shown to the satisfaction of the Comptroller that such goods are damaged.

Damage to be assessed by Comp- troller.

30.


Subject to .

the provisions of sections 28, 31 and 32, the damage sustained by any goods shall be assessed by the Comp- troller, who shall allow abatement of the duty in proportion to such damage.

No abate- ment on certain goods.

31.

No claim for abatement of duty on account of damage shall be allowed in respect of tobacco, cigars, cigarillos, cigar- ettes, wine or spirits.

Qualification as to abate- ment.

32.


No claim for abatement of duty on account of damage shall be allowed in respect of imported goods (not being goods derelict, jetsam, flotsam or wreck brought or coming into the Colony, or droits of Admiralty sold in the Colony) except on proof to the satisfaction of the Comptroller that the carrier or insurer of the goods has made an allowance to the importer in respect of the damage.
In any case the abatement shall not exceed such proportion of the duty as the amount of the allowance made bears to the value of the goods undamaged, calculated in accordance with section 21.

Limitations as to wine and beer.

33.

No liquor containing more than forty-two per centum of proof spirit shall be deemed wine; and no liquor containing more than twenty per centum of proof spirit shall be deemed beer, ale, stout or porter.
All liquor containing more than forty-two per centum of proof spirit, and all liquor, other than wine, containing more than twenty per centum of proof spirit, shall be deemed spirits.

Strength of spirits.

34.

(1) In ascertaining the strength of any spirit, any obscuration shall be determined and allowed for.

(2) The certificate of the Comptroller or Government Analyst as to the strength of any liquid containing alcohol shall be prima facie evidence of the strength thereof.
Goods used contrary to purpose for which imported.

35.

If any goods which are ordinarily liable to duty at a given rate are allowed by law to be, and are in fact, entered at a lower rate of duty, or free of duty, on any special conditions, or for use of some special purpose, or because they are the Customs.

 [Cap.

309.
3919 property of or intended for use by some particular person or functionary, and if such conditions are not observed, or the goods are at any time within three years of the date of importa- tion thereof used for any other than the specified purpose, or being goods entered as aforesaid because they are the property of or intended for use by some particular person or functionary, are sold or transferred to any other person, such goods, unless the full duties thereon or such lesser amount as the Comptroller either generally or in any particular case may decide shall be chargeable, shall have been paid, shall be forfeited, and the importer and any person who shall be knowingly concerned in the use of such goods contrary to such conditions, or for some purpose other than that specified or in any way contrary to this section shall each incur for each such offence a penalty of five hundred dollars, or treble the value of such goods, at the election of the Comptroller unless the full duties on such goods or such lesser amount as aforesaid shall be paid with he prior consent of the Comptroller.
36.

The importer of any goods falling within the provisions of section 35, shall on demand, produce them to any officer or otherwise account for them to the satisfaction of the Comp- troller within such period of three years aforesaid, and if he shall fail to produce such goods, or otherwise account for the same as aforesaid, he shall incur a penalty of five hundred dollars or treble the value of such goods, at the election of the Comptroller.

Penalty for not producing goods.


Goods imported for temporary use or purpose.

37.

The proper officer may give permission to any person to import any goods without payment of duty thereon, upon being satisfied that such goods are so imported for temporary use or purpose only.
Such permission shall be subjec to the provisions of sections 38 and 39 and to the following editions, that is to say— (a) that such goods shall be exported within three months of the date of such permission; and (b) that the person to whom such permission is given shall deposit in the hands of the proper officer the amount of the duty on such goods, or else give security therefor, at the election of the proper officer.

38.
38.

If any goods imported under the provisions of section 37 are not exported within three months of the date of the said permiss) the deposit in the hands of the proper officer shall - if security has been given as aforesaid, then the be forf Disposal of deposit.

3920 Cap.

309.]

 Customs.

importer shall pay to the proper officer the full duties on such goods.

If such.
If such.

goods are exported as aforesaid such deposit shall be refunded, or the security cancelled: Provided that the proper officer may, in his discretion, and on provision of additional security where he so requires, allow any additional period where he is satisfied that the goods are the bona fide property or bona fide in the use of any person on a temporary visit to the Colony.

Certain goods may be excepted.

39.


The Governor in Council may by notice in the Gazette declare that any goods named by him shall not be imported under the provisions of section 37 and may also in like manner declare that any goods which are permitted to be imported under the said section shall be subject to such proportion of the duty thereon as he shall specify in such notice.

Contract prices of imported goods may be adjusted to meet change in duty.

40.
(1) Whe any new import duty of customs is imposed, or where any in [port duty of customs is increased, and any goods in respect of which the duty is payable are delivered on or after the day on which the new or increased duty takes effect in pur- suance of a contract made before that day, the seller of the goods may, in the absence of agreement to the contrary, recover, as an addition to the contract price, a sum equal to any amount paid by him in respect of the goods on account of the new duty or increase of duty, as the case may be.
(2) Where any import duty of customs is repealed or de- creased, and any goods affected by the duty are delivered on or after the day on which the duty ceases or the decrease in the duty takes eff in pursuance of a contract made before the day, the pure r of the goods in the absencef of agreement to the contrary , if the seller of the goods has had, in respect of those goods, e benefit of the repeal or decrease of the duty, deduct from the contract price a sum equal to the amount of the duty or decrease of duty, as the case may be.
(3) Where any addition to or reduction from the contract price may be made under this section on account of any new, increased, repealed or reduced duty, such sum as may be agreed upon, or in default of agreement, determined by the Comptroller as representing, in the case of a new or increased duty, any new expenses incurred, and, in the case of a repealed or reduced duty, any expenses saved may be included in the addition to or de- duction from the contract price and may be recovered or deducted accordingly.
Customs.

 [Cap.

309.

 39'_' 41.
It shall be lawful for the Governor in Council from time to time, by order, to prohibit the importation, carriage coastwise or exportation of any goods whatsoever, and any such order may prohibit importation, carriage coastwise or exportation until the revocation thereof, or during such period as may be specified therein, and may either absolutely prohibit importa- tion, carriage coastwise or exportation, or may prohibit importa- tion, carriage coastwise or exportation, except on compliance with any conditions which may be specified in the order, or may prohibit importation from or exportation to, or carriage coastwise from or to any particular place named in the order.
Governor in Council may prohibit importation, carriage coastwise or exportation.

42.

(1) The goods, the particulars of which are set out in the second schedule, are prohibited or restricted to be imported as the case may be, save as thereby excepted.

Goods prohibited or restricted to be imported.

(2) The Governor in Council may, from time to time, by order, add or delete any goods to or from the said second schedule.

Second schedule.

43.


(1) The goods, the particulars of which are set out in the third schedule, are prohibited or restricted to be exported as the case may be, save as thereby excepted.

(2) The Governor in Council may, from time to time, by order, add or delete any goods to or from the said third schedule.

Goods prohibited or restricted to be exported.

Third schedule.

44.
Goods imported in transit or in transhipment, or as the Saving as to bona fide stores of any aircraft or ship, shall not be deemed to goods in transit, in be goods prohibited or restricted to be imported or exported transhipment unless such goods are expressly prohibited or restricted to be and 're' imported in transit or in transhipment, or as aircraft's or ships' stores, in any order made under the customs laws or in any Ordinance prohibiting or restricting the importation or ex- portation of goods: Provided that any goods imported as aforesaid shall be duly re-exported within such time as the Comptroller shall allow.
45.

The provisions of sections 41 to 44 shall be additional to the provisions of section 138 and to any provisions of any other Ordinance prohibiting or restricting the importation, carriage coastwise or exportation of any goods.

Prohibitions and restrictions elsewhere provided.

46.
46.

(1) It shall be lawful for the Governor in Council from time to time, by regulations, to direct on what goods a drawback of the whole or any part of the duties paid on the importation thereof may be granted, and the conditions under which such drawback shall be allowed.

Governor in Council may direct granting of drawbacks.

3922 Cap.

309.]

 Customs.


(2) Regulations made under subsection (1) whereby provision is made for granting a drawback of the dutiesk, paid otherwise than on the exportation or shipment as stores of any goods shall not have any force or effect until they have been approved by the Legislative Council and published in the Gazette.
(3) Notwithstanding anything hereinbefore contained in this section all drawbacks payable under any former Ordinance shall be paid or allowed under this Ordinance until cancelled by direction of the Governor in Council under this section.

Declaration by owners of goods exported on drawback.

47.
The owner of any goods on which drawback is claimed shall make and subscribe a declaration on the debenture that the conditions under which drawback is allowed have been fulfilled, and, in the case of goods exported or put on board an aircraft or ship 1 for use as stores, that such goods have been actually export4d or put on board for use as s*res, as the case may be, and have not been returned and are not intended to be returned to the Colony and that such owner at the time of entry of such goods was and continues to be entitled to the drawback thereon.
48.

Every sum of money which shall be due upon any deben- Certification of debenture.

Lure shall be paid on the proper debenture certified by the Comptroller.

Evidence of landing or disposal of drawback goods.

Time limit for debenture payment.

49.

The Comptroller may require the owner to produce satisfactory evidence of the landing or disposal of any goods before certifying any debenture.

50.
50.

No debe re for any drawback shall be paid after the expiration of two years or such further time as the Governor may allow from the date of entry of any goods for drawback, or from the date of the performance of the conditions on which drawback is allowed, as the case may require, or, in the case of goods exported or put on board an aircraft or ship for use as stores, from the date of putting the same on board the exporting or using aircraft or ship.

Refund of duties overpaid.

51.


Any money which shall have been, overpaid as duties of customs may be refunded at any time within two years after such payment, on the proper document for such overpayment being certified y the Comptroller.

• Customs.

 [Cap.

309.

 3923 PART III.—ARRIVAL AND REPORT OF AIRCRAFT AND SHIPS, LANDING OF PASSENGERS AND UNLOADING, REMOVAL AND DELIVERY OF GOODS.

4 52.
4 52.

If any aircraft or ship arriving in the Colony— (a) does not come to some port therein, or such other place as may be allowed by the Comptroller in any special circum- stances, without touching at any other place in the Colony; or Procedure on arrival.

(b) on arriving at any such port or place does not come as quickly up to the proper place of mooring or unloading as the nature of the port or place will admit, without touching .
at any other place; or (c) in proceeding to such proper place does not bring to at the station appointed by the Governor by notice in the Gazette for the boarding of aircraft or ships; or (d) after arriving at such proper place &parts therefrom except directly to some other place of mooring or unloading approved by the proper officer, or with the authority of the proper officer, directly to some other port or to some place allowed by the Comptroller in any special circumstance as aforesaid in the Colony, or directly on any flight or voyage to a place outside the Colony in accordance with the provisions of the customs laws; or (e) after departing as aforesaid on any flight or voyage to a place outside the Colony brings to within the Colony, unless in accordance with the customs laws, or with the permission of the proper officer, or for some cause which the master shall explain to the satisfaction of the Comptroller; then in every Butch case the master of such airc aft or ship shall incur a penalty :of five hundred dollars.
53.

The Comptroller, may, subject to any other authority comptIter provided by law give reasonable directions as to what particular mmooring and part of any port or other place aircraft or ships shall moor or discharge.

shall discharge their cargo.

54.
Any officer on duty may board any aircraft or ship Officeir may within the Colony and stay on board for any period, and shall aircraft or have free access to every part, with power to secure any part by ship' such means as he shall consider necessary, and to examine any goods, and to require any goods to be unloaded, and removed for examination, or for the security thereof, or to unload and remove such goods at the expense of the master or owner, or the agent of either, and to examine any goods in course of being B.G.—VoL.
V.-41 3924 Cap.

309.]

 Customs.

Officer may open if access not free.

Penalty for interfering with seal, etc., or fail- ing to unload goods if required.

Goods un- lawfully discharged.

Search of persons.

unloaded or removed, or when unloaded or removed, and to lock up, seal, mark or otherwise secure any goods on board such aircraft or ship.

55.
55.

If any officer acting under the provisions of section 54 finds that there is not free access to any place or any box or chest, or if the keys of any such place, box or chest, if locked, are withheld, such officer may open any such place, box or chest in any manner; and such officer shall not be liable to any prosecution or action at law for so doing; and if any goods be found concealed on board, they shall be forfeited.

56.
56.

If any officer acting under the provisions of section 54 places any lock, mark or seal upon any goods or stores on board an aircraft or ship or upon any place or package in which the same may be, and such lock, mark or seal be wilfully opened, altered or broken before due delivery of such gocids or stores, or within the ColonAexcept with the authority of flail.
proper officer, or if any such goods or stores, be secretly conveyed away, or if any goods or stores, place or package after having been secured by the officer be opened within the Colony, except with the authority of the proper officer, or if any officer shall require any goods to be unloaded and removed for examination or for the security thereof and such goods are not unloaded and removed forthwith as required by the officer, the master of such aircraft• or ship shall incur a penalty of five hundred dollars.
57.

If any officer boards any aircraft or ship and finds any goods thereon, and after leaving such aircraft or ship, such officer, or any other officer boards such aircraft or ship, and such or any part f such goods are no longer on board, and the master is unabl to give a due account of the laitiful discharging of the same, th aster of such aircraft or ship shall incur a penalty of five dred dollars, or treble the value of such goods, at the elikion of the Comptroller.

58.
If any officer is informed or has reason to suppose that any person on an aircraft or ship, or any person has landed from an aircraft or ship, or any person who the officer may suspect has received any goods from any such person, is carrying or has any uncustomed or prohibited goods about his person, such officer may search such person; and if any such person, upon being questioned by any officer as to whether he has any goods obtained outside the Colony upon his person, or in his possession, or in his baggage, refuses to answer or denies having the same, and any such goods are discovered to be or to have been upon his Customs.
[Cap.

309.

 3925 erson, or in his possession, or in his baggage, such goods shall p e forfeited.

No officer shall be liable to any prosecution or ction at law on account of any search made in accordance with e provisions of this section.

59.
59.

Before any person is searched he may require to be taken ith all reasonable despatch before a magistrate, or the Comp- roller, or other superior officer, who shall, if he see no reasonable ause for search, discharge such person, but if otherwise, direct hat he be searched.

Special authority may be required before searoh.

Search of female.

Control of small craft.

60.

A female shall not be searched except by a female.

61.
If upon boarding any ship not exceeding one hundred tons burden any officer finds any goods of which the master is of able to give a satisfactory account, and if such officer suspects that such goods are being or have been or de intended to be dealt with in any way contrary to the customs laws, he may arrest and detain such master, and take him before a magistrate, and if such master fails to satisfy the magistrate that such goods had not been, were not being, and were not intended to be dealt with contrary to the customs laws, such ship and such goods shall be forfeited, and the master shall incur a penalty of five htuadred dollars.
62.

The Governor in Council may from time to time make Genet general regulations in respect of ships not exceeding one hundred riglimaars tons burden prescribing, with reference to the tonnage, build or craft.
general description of such ships, the limits within which the same may be used or employed, the mode of navigation, the manner in which such ships shall be so used or employed, the number and description of arms and the quantity of 'ammunition which such ships may carry, and such other terms, particulars, conditions and restrictions as the Governor in Council may think fit.

63.
63.

Every ship which is used or employed contrary to any regulations made under section 62 shall be forfeited unless the same shall have been specially licensed by the Comptroller to be so used or employed, as next hereinafter provided.

Penalty for infringement of regulations re small craft.

64.
64.

The Comptroller may, if he thinks fit, grant licences in respect of any ships not exceeding one hundred tons burden upon such terms and conditions, and subject to such restrictions and stipulations as in such licences mentioned, notwithstanding any general regulations made as aforesaid, whether the said regula- 1 B.G.—Vor... V.-41* Licences for small craft.

3926 Cap.

309.]

 Customs.


tions shallbe revoked or not; and if any ship so licensed shall no comply with the conditions imposed by or expressed in any' sue licence or if such ship shall be found without having such licenc on board, such ship shall be forfeited.

The Comptroller may revoke, alter or vary any licence granted as aforesaid.

65.
65.

If the master of any ship on board of which any office is stationed shall neglect or refuse to provide every such officer with proper and sufficient food and suitable bedding accommod- ation under the deck to the satisfaction of the Comptroller, he shall incur a penalty of one hundred dollars.

66.
66.

The master of every aircraft or ship, whether laden or in ballast, or his agent shall (except as otherwise provided in any regulations made under this Ordinance)' within twenty-four hours after arrival from any place outside the Colony at any port, or at tiny place specially allowed by the Comptroller, make report of such aircraft or ship and its stores and cargo to the Comptroller on the precribed form in the prescribed manner and , giving the prescribed particulars.

67.
Every report required by section 66 shall show separately any goods which are in transit or which are to be transferred to another aircraft or ship for re-exportation, and shall state whether there be any goods which are to remain on board for exportation in the same aircraft or ship; and such report shall, except in the case of a steamship as defined in section 2 or except where otherwise specially allowed by the Comptroller, give a particular account of all goods remaining on board ftr exportation, and shall be made before bulk be broken.
68.

The master of a steamship shall make a report of the stores of such ship, and of any packages or parcels for which no bill of lading has been issued, before bulk be broken unless the Comptroller shall otherwise allow.

69.
69.

If the master of any aircraft or ship, or his agent, fails to make due report, or if any of the particulars contained in such report be false, such master, or his agent, shall incur a penalty of five hundred dollars, and all goods not duly reported shall be forfeited unless the omission is explained to the satisfaction of the Comptroller.

Accommo- dation of officer.

Report of aircraft or ship.

Certain goods to be reported separately.

Steamship to report certain goods before breaking bulk.
Penalty for not making due report.

Penalty for not account- ing for package reported.

70.

If any package or parcel which is on board any ship or aircraft on arrival in the Colony and which is duly reported (except whers remaining on board for re-exportation or, with Customs.

 [Cap.

309.
[Cap.

309.

 3927 he permission .of the Comptroller for direct transfer to another ircraft or ship for use as stores or for re-exportation) is not duly nloaded, removed and deposited in a customs area or other lace approved by the Comptroller, the master or his agent shall ay the duty thereon unless he explains the failure to unload, remove and deposit or produce such package or parcel as afore- said to the satisfaction of the Comptroller. '

71.
71.

For the purposes of sections 70, 74 and 78, when the master or his agent is required by law to surrender any package or parcel into the custody of any other person, the onus placed by sections 70, 74 and 78 on such master or his agent and the penalties to which such master or his agent may become liable in respect of such package or parcel after such surrender shall devolve on the person into whose custody the package or parcel was surrendered as aforesaid.
Packages surrendered by master or agent into the custody of another person.

72.

No goods may be imported as aircraft's or ships' stores Whao t is except 'such as are required for consumption or use by or for the aircraft or ship, its officers, crew and passengers, and any goods not so required (other than the bona fide baggage of passengers) shall for all purposes be deemed to be the cargo of such aircraft or ship.

carg.

.

Master to answer questions.

73.
The master or agent shall— (a) answer immediately all such questions relating to the aircraft or ship, its cargo, baggage, crew, passengers, and flight or voyage as shall be put to him by the proper officer, and (b) produce all such books and documents in his custody or control relating to the aircraft or ship, its cargo, stores, baggage, crew, passengers and flight or voyage as the proper officer may require, and (c) before any person (unless permitted by the proper officer) disembarks, deliver to the officer who boards such aircraft or ship on arrival at any port or place a list containing the name of each passenger on board such aircraft or ship, and also, if required by such officer, the names of the master, and of each officer and member of the crew; and if such list be not correct and complete, unless the inaccuracy or omission is explained to the satisfaction of the Comptroller, or if he does not observe any provisions of this section, the master 3928 Cap.
309.]

Customs.

Penalty for wrongly breaking bulk.

or his agent s1 aiI in respect of every such offence incur a penalt of five hundred dollars.

74.
If after arrival within the Colony bulk is broken con trary to section 67 or section 68, or any alteration made in th stowage of the cargo of any aircraft or ship so as to facilitat the unloading of any part of such cargo before such aircraft o ship has arrived at her proper place of unloading, or, not being steamship, or an aircraft or ship specially allowed so to do before report of such aircraft or ship has been made as hereinbefore provided, or if at any time after arrival as aforesaid any goods are staved, destroyed, or thrown overboard, or any package is opened without the knowledge and consent of the proper officer, in every such case the master or his agent shall incur a penalty of five hundrtftl dollars unless cause be shownIto the satisfaction of the Comptroller.
Master to deliver previous clearance.

75.

The master of every aircraft or ship or his agent shall, if required, deliver to the Comptroller at the time of making report the clearance of such aircraft or ship, if any, from the port or ports from which such aircraft or ship shall have arrived.

Aircraft or ship aban- doned may be seized.

76.

Any officer may seize any aircraft or ship found abandoned within the Colony and such aircraft or ship shall be delivered into the custody of the Comptroller.
Report when discharging at more than one port.

77.
Notwithstanding any provisions contained in this Ordi- nance to the contrary, it shall be lawful, on the arrival from any place outside the Colony at any port, or at any place in the Colony specially allowed by the Comptroller, of any aircraft or ship having on board cargo intended to be delivered at more than one port or place in the Colony, for the master or his agent to make report at the first mentioned port or place of her whole cargo, reporting separately such portion of her cargo as may be intended for the first mentioned port or place and there discharge the same; and after the discharge of such cargo, and upon being authorised by the proper officer, the master may proceed to any other port or to any other place in the Colony specially allowed by the Comptroller, where such portion of the cargo as may be intended for such port or place shall be reported by the master or his agent, in like manner as if such master had first arrived at such last mentioned port or place, and the master or agent so reporting any aircraft or ship and all persons concerned in dis- charging the cargo shall be subject to all thd provisions in such respect contained in the customs laws.
Customs.

 [Cap.

309.

 3929 Unloading, entry, removal and delivery of goods.

4' 78.
(1) Save in accordance with any regulation made under this Ordinance, or with the written permission of the Comp- troller— (a) no goods shall be unloaded from any aircraft or ship arriving from any place outside the Colony unless authority for unloading the same has been given by the proper officer, nor from any ship other than a steamship as defined in section 2 unless such goods shall first have been duly entered; (b) no goods shall be unloaded or removed from any aircraft or ship arriving from any place outside the Colony on Sundays or public holidays at any time whatsoever, or on any other days except between such hours as may be prescribed, or shall be transferred from any such aircraft or ship into any vessel at such time as will cause such goods to be afloat in such vessel on the said days, or on other days except between the said hours; (c) no goods after having been unloaded from any aircraft or ship arriving from any place outside the Colony into any vessel to be landed shall be transhipped, or removed into any other vessel previously to their being landed and the vessel into which any goods after being unloaded from a ship shall be put, shall, if so required by the Comptroller, be a ship licensed under section 170; and any goods which have been unloaded from any aircraft or ship and put into any vessel to be landed shall be taken directly and without delay to an approved place of unloading or sufferance wharf approved for the purpose within the same port, there to be landed forthwith; (d) no goods (except goods unloaded into a vessel to be landed in accordance with paragraph (c) of this subsection) shall be unloaded from any aircraft or ship arriving from any place outside the Colony except at an approved place of unloading or sufferance wharf approved for the purpose, and all goods when so unloaded, and all goods which shall have been put into a vessel to be landed in accordance with paragraph (c) of this subsection shall immediately upon being unloaded or landed be conveyed in the care of the proper officer into the customs area, or to a Queen's warehouse if the Comptroller shall so require; Provided that such goods as the proper officer may deem to be unsuited for storage in a transit shed shall be deposited in such place as the proper officer may direct, at the risk and expense of the importer, as if such goods were deemed to be unsuited for storage in a Queen's warehouse under the pro- vision of section 87; Customs.
[Cap.

309.

 3929 Unloading, entry, removal and delivery of goods.

78.
(1) Save in accordance with any regulation made under this Ordinance, or with the written permission of the Comp- troller— (a) no goods shall be unloaded from any aircraft or ship arriving from any place outside the Colony unless authority for unloading the same has been given by the proper officer, nor from any ship other than a steamship as defined in section 2 unless such goods shall first have been duly entered; (b) no goods shall be unloaded or removed from any aircraft or ship arriving from any place outside the Colony on Sundays or public holidays t any time whatsoever, or on any I other days except between such hours as may be prescribed, !
or shall be transferred from any such aircraft or ship into any vessel at such time as will cause such goods to be afloat in 1 such vessel on the said days, or on other day except between the said hours; (c) no goods after having been unloaded from any aircraft or ship arriving from any place outside the Colony into any vessel to be landed shall be transhipped, or removed into any other vessel previously to their being landed and the vessel into which any goods after being unloaded from a ship shall be put, shall, if so required by the Comptroller, be a ship licensed under section 170; and any goods which have been unloaded from any aircraft or ship and put into any vessel to be landed shall be taken directly and without delay to an approved place of unloading or sufferance wharf approved for the purpose within the same port, there to be landed forthwith; (d) no goods (except goods unloaded into a vessel to be landed in accordance with paragraph (c) of this ubsection) shall be unloaded from any aircraft or ship arri • from any place outside the Colony except at an approved pl ce of unloading or sufferance wharf approved for the purpose, and all goods when so unloaded, and all goods which shall have been put into a vessel to be landed in accordance with paragraph (c) of this subsection shall immediately upon being unloaded or landed be conveyed in the care of the proper officer into the customs area, or to a Queen's warehouse if the Comptroller shall so require; v ini Provided that such goods as the proper officer may deem to be unsuited for storage in a transit shed shall be deposited in such place as the proper officer may direct, at the risk and expense of the importer, as if such goods were deemed to be unsuited for storage in a Queen's warehouse under the pro- vision of section 87; 0 ( 3930 Cap.
309.]

 Customs.
(e) no goods shall be removed from any part of the custom' area or from the Queen's warehouse into which the same steal ' have been conveyed unless such goods shall first have bee duly reported and entered, and authority for the removal o delivery of the same has been given by the proper officer; (f) goods entered to be warehoused shall be removed b the importer by such ways, in such manner and within suc time as the proper officer shall direct to the warehouse fo which the same are entered, and delivered into the care of the officer in charge of the warehouse: Provided that, if the Comptroller shall so require, •the importer shall first enter into a bond for the due warehousing of such goods.
(2) The provi ions of this section shall apply only to the cargoi of an aircraft o hip.

79.

(1) No goods whatsoever other than cargo duly reported as such shall be taken out of any aircraft or ship arriving from any place outside the Colony or delivered to any person aboard such aircraft or ship.
other than for the consumption or use of the crew or passengers thereof, except under such conditions' (which conditions may vary the procedure as to reporting the aircraft or ship as required by this Ordinance) as may be prescribed by regulations made under this Ordinance or as , directed by the Comptroller in any particular case.
(2) In this section the expression "goods" includes passengers' baggage, stores and any goods which may be taken on board any aircraft or ship rriving from any place outside the Colony while such aircraft o ship is within the Colony.

Goods other than cargo.

Forfeiture.

80.

Any goods unloaded, removed or dealt with contrary to the provisions of section 78 or 79, or to the terms and conditions contained in any written permission of the Comptroller, shall be forfeited.
Delivery of bullion, currency notes and coin.

81.

Notwithstanding anything hereinbef ore contained it shall be lawful for the proper officer to permit the delivery to the importer of any bullion, currency notes or coin, without entry thereof, but if such importer fails within forty-eight hours after the same is removed from the importing aircraft or ship to deliver to the proper officer a full and true account thereof including its weight and value, he shall incur a penalty of one hundred dolla .
Customs.

 [Cap.

309.

 3931 82.

If the importer of any goods is not able to furnish full aEll:sternYcei,nof articu1ars of such goods for want of any docuSents or informa- documents.
Lion concerning them (other than documents or information relating to the origin of such goods required by any provision of the customs laws) he shall make and subscribe a declaration in the prescribed form to that effect before the proper officer and the proper officer shall thereupon permit the importer to examine and enter, such goods notwithstanding that there shall not be satisfactory documentary evidence regarding the same and may allow delivery of such goods, provided that the proper officer is satisfied that the description of the goods for tariff and statistical purposes is correct and also, in the case of goods liable to duty ad valorem, that the value declared on the entry is approximately correct, and in the case of goods liable to duty according to the weight, measurement or strength thereof, that the weight, measurement or strength declare on the entry is correct.
sopt at; : 83.

In the case of goods liable to duty ad valorem the entry Entry made in accordance with section 82 shall be deemed provisional.

The amount estimated as the duty for the purpose of making deposit.
such 'provisional entry, together with such sum as the proper officer may require, not being less than one-half of the estimated duty, shall be held on deposit, and shall be brought to account as duty unless the importer shall within three months or such further period as the proper officer may in any special circum- stances allow produce to the proper officer satisfactory evidence of the value, and make final entry of such goods, in which case so much of the sum deposited as shall be necessary shall be brought to account as duty and the balance returned to the person who deposited the same.
84.

If the importer, having made a declaration in accordance Goods not entered with section 82, fails to make entry as therein provided, or if the proper officer is not satisfied as aforesaid (in which case any entry which shall have been made shall be ipso facto void), the proper officer shall cause the goods referred to in such declara- tion to be deposited in a Queen's wareirse and dealt with as provided in section 89.

85.
85.

Notwithstanding anything hereinbefore contained, if the Power to Comptroller is satisfied, whether before or after the deposit in the Poitivenction of Queen's warehouse under section 84 of any goods liable to documents.

duty ad valorem, that it is impossible for the importer to obtain satisfactory documentary evidence of the value of such goods, or if in any case the documentary evidence relating to such goods, though not complete, is in the opinion of the Comptroller 3932 Cap.

309.]
309.]

 Customs.

Deposit in certain cases.

Goods deemed to be in a Queen's warehouse.

Goods not entered or delivered to be deposited in a Queen's warehouse.

sufficient to en le a reliable estimate of the value to be mad it shall be la for the Comptroller to permit such goods to b entered according to a value which two officers to be appointe by the Comptroller for the purpose are satisfied is, as nearly may be estimated, and not less than, the correct value of sue goods.

86.
86.

Where the Comptroller permits any goods to be entere in the absence of any document under the provisions of sectio 85, it shall be lawful for him to require the person entering th goods to deposit with him such additional sum as he shal require, not exceeding one-half of the duty paid upon sue goods.
Any sum so deposited shall be forfeited unless th person entering the goods shall produce the required documen within three months of the date of entry or unless he explain his failure to t satisfaction of the Comptroller.

87.
Where un er the customs laws any goods are or may b required to be deposited in a Queen's warehouse, and for any reason the proper officer in his discretion, decides that it i undesirable or inconvenient to deposit such goods in a Queen's warehouse, such goods shall for all purposes be deemed to be deposited in a Queen's warehouse as from the time that the same are required to be deposited in a Queen's warehouse, and shall in addition to the rent and other charges payable under section 88 be chargeable with such expenses for securing, watching, guarding, and of removing the same from the original to some other place of deposit (if the proper officer shall so require) as the proper officer shall deem reasonable, and no officer shall be liable to make ood any damage which such goods may sustain by reason or d, ing the time of their being so deposited and dealt with as a esaid.
is 88.
(1) If any goods imported in any aircraft or ship remain on board such aircraft or ship, or having been unloaded, are not entered, and delivered from the customs area within fourteen days, (exclusive of Sundays and public holidays) from the date of importation or with4such further period as the proper officer may, in any special circumstances allow, then such goods shall, if the Comptroller so requires, and subject to the provisions of section 71, be deposited in such Queen's warehouse as the proper officer shall direct by the agent of such aircraft or ship, or by the proper officer if there is no agent or if the agent shall not act forthwith as herein required.
Such goods shall be subject to such rent another charges as the Governor shall from time to time direct notice in the Gazette.

i (iustoms.

 [Cap.

309.

 3933 Goods deposited in a Queen's warehouse may be sold.

(2) An agent of an aircraft or ship failing without reasonable cause to comply with any of the provisions of subsection (1) shall be deemed to have committed an offence and for each such offence shall incur a penalty of two hundred and fifty dollars.
(3) No compensation shall be payable by Government to any importer, owner or consignee of any goods deposited in a Queen's warehouse save when loss or damage occurs as the direct result of the wilful act or negligence of Government or of an officer.

89.
(1) Where under the provisions of this Ordinance any goods are required to be deposited in a Queen's warehouse and such goods are of a perishable nature, then it shall be lawful for the proper officer, notwithstanding such provisions, to sell the same forthwith by public auction; and if such goods, though not perishable, are of a kind not permitted by any provision of law to be deposited in a Queen's warehouse, it shall be lawful for the proper officer, notwithstanding such provisions, to sell the same by public auction after fourteen days' notice by publication in the Gazette.
(2) Where any goods are deposited in a Queen's warehouse under the provisions of this Ordinance and the same are not uch Queen's warehouse entered for warehousing or delivery within such further within two months after such der and all charges for period as the proper officer may di.
removal, freight and rent and all oth expenses incurred in respect thereof duly paid, such goods shall be advertised in the Gazette and one month after such advertisement shall with all convenient speed be sold by public competition.
(3) In all cases where goods are sold under the provisions of this section, the proceeds shall be applied first in discharge of duties (if any), of the expenses of removal and sale, and of rent and charges due to the Government, and then of freight and other charges for which a claim has been made before the date of the sale; and the balance, if any, shall be paid to the owner of the goods on his application for the same, if such application be made within two years from the time of the sale of such goods, but otherwise shall be paid into the general revenue of the Colony.
(4) If any goods on being offered for sale as aforesaid cannot be sold for a sum sufficient to pay all duties, expenses, rent and charges, the same may be destroyed, or otherwise disposed of as the Comptroller may direct.

3934 Cap.

309.]

 Customs.

Freight on oods d eposited in a Queen's warehouse 90.
Any office i having the custody of any goods which com into his hands user this Ordinance shall refuse delivery thereo from a Queen's warehouse until proof be given to his satis- faction that the freight, landing and storage charges due on such goods have been paid.

Goods deposited in a Queen's warehouse may be examined.

91.
91.

It shall be lawful for the Comptroller to cause any goods required to be removed under this Ordinance to a Queen's warehouse to be opened for examination by any officer, as often as may be required, at the expense of the owner of such goods.

Goods may be entered by ship- owners, etc.

92.
Where the importer of any goods imported in any ship (not being a steamship as defined in section 2) into the Colony fails to make entry thereof, or having made entry, fails to land the same or to e delivery thereof by the times severally here- inafter mention, the shipowner or master or the agent of either may make entry of the said goods at the times, in the manner, and subject to the conditions following, that is to say— (a) if a time for the delivery of the goods is expressed in the charter party, bill of lading or agreement, then at any time after the time so expressed; and (b) if no time for delivery of the goods is expressed in the charter party, bill of lading or agreement, then at any time seventy-two hours, exclusive of after the expiratio s, after the report of the ship: Sundays or public y time before the goods are landed or Provided that if a unshipped, the impo of the goods is ready and offers to land or take delivery of the same, he shall be allowed to do so, and his entry shall, i4 such case, be preferred to any entry which may have been mad4 by the shipowner or master, or the agent or either.
Computation of time.

93.

The periods of time mentioned in sections 88 and 92 shall be computed from the time at which the aircraft or ship or goods shall have been released from any quarantine to which they may have been subjected.

Aircraft or ship may be detained till goods landed.

94.
94.

Whenever any goods remain on board any importing aircraft or ship beyond the period of fourteen days after the arrival of such aircraft or ship, or beyond such further period as the proper officer may allow, such aircraft or ship may be detained by the proper officer until all expenses of watching or guarding such goods beyond such fourteen days, or such further time, if any, allowed as aforesaid and of removing the goods or Customs.

 [Cap.

309.
[Cap.

309.

 3935 any of them to the Queen's warehouse, in case the officers shall so remove them, be paid; and like charge may be made in respect of any derelict or other aircraft or ship coming, driven, or brought into the Colony under legal process, by stress of weather, or for safety, when it is necessary to station any officer in charge, either on board thereof or otherwise, for the protection of the revenue, so long as the officer shall so remain.

95.
95.

(1) No person, whether a passenger or not, shall dis- Res ttrictions embark or go ashore from, or go on board any aircraft or ship pa8assengers that has arrived within the Colony save at such times, by such and other persons.

means and by such ways as may be prescribed or otherwise as the Comptroller may allow.
(2) The master of any aircraft or ship who permits, allows or suffers any person to leave such aircraft or ship after arrival in the Colony save as permitted 'under this Ordinance shall be guilty of an offence and the master or his agent shall incur a penalty of five hundred dollars.

PART IV.—WAREHOUSED GOODS AND GOODS DEPOSITED IN A CUSTOMS AREA.

96.

It shall be lawful for the Governor, from time to time, by Warehousing.
notice.in the Gazette, to declare what kind of goods shall or may be warehoused upon first importation without payment of duty thereon; and any such goods while in any warehouse, and all goods whatsoever while in any customs area, shall be subject to such regulations as may be prescribed, and in the case of goods warehoused in a Government warehouse or customs area in the occupation or use of the Government to the payment by the owner of such goods, at the prescribed times, of such rent and other charges as the Governor shall, from time to time, direct by notice in the Gazette; and if at any time any such rent or other charges are not paid to the proper officer when due and payable on any goods in any such Government warehouse or customs area, such goods, may without prejudice to any other lawful method of recovery, be sold, or otherwise dealt with, and any proceeds applied, as if they were goods which might be sold, or otherwise dealt with, under the provisions of sections 122 and 123.
97.

(1) No compensation shall be payable by Government Government l liable for not to an importer, owner or consignee of any goods deposited in a Government warehouse or in a customs area in the occupation warehouses or customs or use of Government save when loss or damage occurs as the areas.

3936 Cap.

309.]

 Customs.

direct result of the wilful act or negligence of Government or of an officer.
(2) No action shall be brought against the Government or any of its officers for loss or damage sustained by goods while in any private warehouse or private customs area or for any wrong or improper delivery of goods therefrom.

Private warehouses and customs areas.

98.
98.

No building or place may be used as a private warehouse or, save with the written permission of the Comptroller, as a customs area, until a bond, in such sum as may from time to time in each case be required by the Comptroller, is given by the warehouse-keeper or by the owner or occupier of the customs area, as the case may be, with one or more sufficient sureties, conditioned on clue payment of all duties and the due observance of the provision" of the customs law.

Warehouse.
Warehouse.

keeper, etc., not to enter warehouse, without permission.

99.

The owner or occupier of any customs area or a ware- house-keeper shall not by himself or by any person in his employ open or gain access to any building in a customs area or transit shed or private warehouse except in the presence or with the knowledge and consent of an officer acting in the execution of his duty.

Warehouse- keeper, etc., to provide facilities.

100.
100.

The owner or occupier of any private warehouse or customs area or transit shed shall provide such office, sanitary and lavatory accommodation and weights, scales, measures and other facilities for examining and taking an account of goods and for securing the same as the Comptroller may require.

Revocation of order approving warehouse.

101.


The Comptroller for reasonable cause may revoke the appointment of any private warehouse and on such revocation the duties on all goods warehoused therein shall be paid, or the goods shall be exported or removed to another warehouse within such time, not less than three months, as the Comptroller may direct.
Notice in writing of such revocation addressed to the warehouse-keeper of the private warehouse and left thereat, shall be deemed to be notice to all persons interested in the goods.

Disposal of goods on revocation.

102.


If any goods are not duly exported or removed in con- formity with section 101 such goods shall be taken to a Queen's warehouse by the proper officer and may be sold, or otherwise dealt with, and any proceeds applied as if the goods were goods which might bed sold or otherwise dealt with under the pro- visions of section 89.

Customs.

[Cap.

309.

 3937 103.


Upon the presentation of an entry for goods to be ware- .Protooedure oused, the proper officer shall, subject to any other direction of warehousing.
e Comptroller, take a particular account of such goods at the pproved place of unloading and shall enter in a book prepared or that purpose the name of the importing aircraft or ship, and f the person in whose name such goods are entered, the number f packages, the mark and number of each package, the descrip- ion of the goods and the name of the warehouse in which the me shall be deposited; and when the same shall have been so eposited with the authority of such officer the warehouse- eeper, in the case of goods warehoused other than in a Govern- ent warehouse, shall acknowledge in writing at the foot of the ccount, the receipt of the goods into warehouse, and the proper officer at the warehouse shall certify that the entry and ware- housing of the goods is complete; and such goods shall from that time be considered goods duly warehoused.
104.

(1) All goods warehoused shall be deposited in the GOO& to packages in which they are imported, except such goods as are ibieoleald'in.

permitted to be dealt with as provided in section 236, in which Packages in case they shall be deposited in the packages in which they are r:t;.td, nd a may be contained when the account thereof is taken by the proper required to officer on the completion of the operation.

 be marked.
be marked.

(2) The importer or owner of the goods shall mark such particulars on the packages containing such goods or any of them and in such manner as the Comptroller may direct.

105.

If in the case of goods warehoused in a private ware- Penalty for house any alteration shall afterwards be made in the goods or iwnitethrfsetoringge packages so deposited, or in the packing thereof in the warehouse of goods in a or in the marks or numbers of such packages without the pwa ri rverou se.
presence and sanction of the proper officer or if the same shall be removed from the part of the warehouse in which they were deposited without the knowledge of the proper officer, except for delivery after they have been duly entered, and under the authority of the proper officer, such goods shall be forfeited.

106.
106.

All goods deposited in any private warehouse or customs Stowage of or ovdas n t ie area shall be arranged, stowed and maintained to the satis- t faction of the Comptroller in such manner that easy access can warehouse or customs be had to every package or parcel thereof.

 area.

107.
area.

107.

Where goods are not arranged, stowed and maintained Warehouse- to the satisfaction of the Comptroller, the occupier of the kneeegreeerting to private warehouse or customs area shall, on receipt of a written arrange, notice from the Comptroller, comply with any directions given maintaina goods.

3938 Cap.

309.]

Customs.

Goods to be pro- duced to officer.


under the provisions of section 106 within a period of seven day (Sundays and public holidays excluded) and if the occupie fails to comply he shall incur in respect of every package or parcel not so arranged, stowed and maintained, a penalty of twenty- five dollars, together with a further penalty of five dollars for each day during which any such package or parcel shall not be so arranged and stowed.

108.
108.

(1) If the occupier of any private warehouse or customs area does not produce to any officer on his request any goods deposited in such warehouse or customs area, which have not been duly entered or delivered therefrom, the proper officer shall send to the occupier a written notice requiring him within a period of seven days (Sundays and public holidays excluded) to produce sudh goods to the officer, or to account to the satisfaction of the officer for the goods.
(2) When the occupier fails within such period to produce the goods to the officer or to account for them to his satisfaction, the occupier shall for every such failure incur a penalty of twenty-five dollars in respect of every package or parcel not so produced or accounted for.

(3) Notwithstanding anything in this section contained the occupier shall, in every case, pay the duties (in addition to any penalty) due upon every package or parcel not produced or accounted for.
Penalty for not ware- housing, etc.

109.

If any goods entered to be warehoused shall not be duly warehoused by the importer in pursuance of such entry, or if any goods whatsoever, being duly warehoused or deposited in a customs area shall be in any way concealed in or removed from the warehouse or customs area, or abstracted from any package or transferred from one package to another, or other- wise, for the purpose of illegal mixing, removal or concealment, they shall be forfeited.
Penalty for illegally opening warehouse, customs area or transit shed.

110.
If any person clandestinely opens any warehouse or customs area or transit shed, except in the presence of the proper officer acting in the execution of his duty, or gains access to the goods therein, he shall, for every such offence incur a penalty of five hundred dollars and if any person not authorised by the warehouse-keeper enters any warehouse or part of a customs area when forbidden by such officer, or refuses to leave any warehouse or any part of a customs area when requested to do so by such officer, he shall incur a penalty of fifty dollars.
Customs.

 [Cap.

309.

 3939 111.

(1) If any goods required to be previously entered are unlawfully taken out of any warehouse or customs area without being duly entered, the warehouse-keeper or the occupier of any part of a customs area where such goods have been deposited shall forthwith pay the duties due upon such goods.

Penalty for embezzling warehoused goods, etc.
(2) Any person who— (a) unlawfully takes out any goods from any warehouse or customs area without such goods having been duly entered, or assists or is concerned therein; or (b) destroys, steals or in any way misappropriates or converts any goods duly warehoused or deposited in a customs area; shall be guilty of an offence and shall be liable, upon conviction or indictment, to imprisonment with hard labour for two years, and where any such person is an officer and has been prosecuted to conviction, no duty shall be payable in respect of such goods, and any damage sustained by reason of such destruction, theft, misappropriation or conversion shall, with the consent of the Governor in Council, be made good to the importer, consignee or owner.
112.
The proper officer shall have power at the expense of the owner of goods warehoused in a Government warehouse, or deposited in a customs area in the occupation or use of the Government, to do all such reasonable acts as may by him respectively be deemed necessary for the proper custody and preservation of such goods, and shall have a lien on the said goods for expenses so incurred; but no such acts shall be done until the expiration of twenty-four hours after the owner of such goods has been notified that such acts are required, unless the proper officer shall in his discretion decide that immediate action is necessary for the proper custody or preservation of the goods as aforesaid.
Proper officer may do reasonable acts to warehoused goods.

113.
113.

The importer or owner of any such goods shall pay any expenses incurred in respect thereof under section 112 at such times and in such manner as the Comptroller shall either generally or in any particular case direct, and if any such expenses be not paid in accordance herewith, such goods may be sold or otherwise dealt with, and any proceeds applied as if they were goods which might be sold or otherwise dealt with under the provisions of section 122.
Importer or owner to pay cost of action taken under section 112.

B.G.—VoL.

V.-42 3940 Cap.

309.]

 Customs.

Removal of warehoused goods to another warehouse.

114.

The removal of warehoused goods from a warehouse to any other warehouse shall be subject to such regulations as may be prescribed and to such other conditions as the Comptroller may direct.

Procedure on delivery.

115.
On the delivery of any goods for removal as aforesaid, an account containing the particulars thereof shall be trans- mitted by the proper officer of the port or place of removal to the proper officer of the port or place of destination, and the person requiring the removal thereof shall enter into a bond, with such security as the Comptroller shall require, in a sum equal at least to the duty chargeable on such goods, for the due arrival and re-warehousing thereof at the port or place of destination within such time as the proper officer may direct; and such bond shall not be discharged unless such goods shall have been produced to the proper officer and duly re-warehoused at the port or place of destination within the time directed by the proper officer as aforesaid, or unless the full duties of customs shall have been paid thereon as provided in section 117, or unless such goods shall have been otherwise accounted for to the satisfaction of the Comptroller or until the full duties due upon any deficiency of such goods not so accounted for shall have been paid.
Goods removed subject to warehouse regulations.

116.

Upon the arrival of such goods at the port or place of destination, they shall be 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 on the ware- housing of goods on the first importation thereof except that further entry of the goods shall not be required.

Goods re- moved may be entered for use in the Colony or for export- ation.

117.
117.

If, upon the arrival of goods so removed as aforesaid at the port or place of destination, the parties are desirous forth- with to export the same or to pay duty thereon for use within the Colony, without actually lodging the same in the warehouse, the officer at such port or place may permit the same to be entered and delivered for home use, or to be entered and loaded for exportation, as if such goods had been actually lodged in such warehouse.

Removal, etc., to be subject to certain conditions.
118.

If any goods taken from a warehouse for removal or for exportation or use as aircraft's or ships' stores are removed or put on board an aircraft or ship except with the authority or under the care of the proper officer, and in accordance with any regulations made under this Ordinance and in such manner, by such persons and within such time, and by such roads or ways, as such officer shall permit or direct, such goods shall be forfeited; Cmtoms.

[Cap.

309.
[Cap.

309.

3941 a.way or carried or removing or from any exporting ship in or on which the same have been put, the bond shall be forfeited, and if any such goods are illegally removed prior to being put on board the exporting ship or carriage, or carriage, given in respect put in suit for the penalty in such bond for putting aircraft destination, feited.
or ship, or re-warehousmg thereof, although the soods on board the exporting such goods at the place of and all such goods may be for­ and may forthwith has not expired; or removing aircraft, thereof the time prescribed aircraft, be anything 119.Notwithstanding hereinbefore may, if in his discretion he :� remove goods at the cost of Govermnent ware ouse to a.not er many manner e may eem ment the Com ptroller contained that such action from one �areho� Comptroller is advisable, G overnment reasonable.

h .
h .

h decides d m a Govern- h remove warehouae .

120.All warehoused of re-warehousing Re-ware­ and delivered holllling.
stores, the owner of such the same, in which case by the proper officer, or difference goods shall be entered the Colony or as aircraft's or ships' not later than two years after the day on and the the between found and the quantity either for use within or for exportation unless which the same were warehoused, goods shall be desirous the same shall be examined duties due upon any deficiency ascertained quantity to exist on sud1 examination, expenses respect by law permitted at the rates in force at the tin1e of such examination; quantity owner thereof Provided unless condition on warehousing together under this that no goods shall be re-warehoused in the name of the then in the same manner as on first warehousing: so found shall be warehoused to be re-warehoused.
the proper officer certifies section proper that the goods are in in as are attendant in respect thereon, thereof, and the with the necessary and any charges of the said goods, shall, subject incurred to such allowances be paid to the Comptroller Re-e:ram­ ination.
con­ 121.If the owner of warehoused of the warehouse-keeper, to the with the goods desires, the same to re-warehouse taken at the warehousing account re-examination, currence according without with if the officer is satisfied house, undue deficiency; make good the duty which may be discovered or any earlier thereof, V.�2• B.G.-VoL.
and that there is no reason such re-examination that the same are still in the ware­ that there is any but the warehouse-keeper to shall be liable by law on any deficiency in the goods not allowed to suspect time.

at the time of delivery thereof, may be dispensed 3942 Cap.

309.]

Customs.

Disposal of goods not re-ware­ housed.
122.If any warehoused for us goods are not duly entered thereof, or exporte shall with all con­ speed be sold by public to payment of the duties, the same shall be advertised and expenses previous or ships' stores, ascertained to be due on the are not entry and in tho Gazette and any charges of two years from the or as aircraft's and the duties auction, and the of the same, clue to the GoYernment, then in and the and other charges, if any, shall be paid to the owner of such goods on his within the Colony, or re-warehous<?d.
as aforesaid defiC"icncies paid at the expiration warehousing and one month after such advertisement Yenient :-hall be applied and of any rent and charges discharge :surplus, application but otherwise Colony; sold for a. sum to pay all duties, to the Government, wise disposed due upon any deficiency by law shall be forthwith of the and if such goods, on being offered for sale, cannot be in any warehou:sed paid by the owner of such goods.
then the sanw may be destroyed may direct; and the duties goods not allowed shall be paid into the general two years from the time of sale, of as the Comptroller of any lien for freight for the same within expense�.

expcn:ses revenue or other­ rent and charges due proceeds thereof \\'aro­ hnused goods entered or sold, must be rcmm·cd ,-.ithin 14 days.

123.If any goods remain in any warehouse for a period of clays after being hy public fourteen after hcing sold shall be forfeited troller mav direct.
CA11laincd entered auction to the satisfaction an<l disposed unle:-,;s the failure of in such manner as the Comp­ to remoYe the same is of the Comptroller.

for use within the Colony, or under the customs laws, they in IJclivery �pceial c.ircom­ stan0e1.
may permit any goods to be taken out area without payment of duty for 124.The Compirollcr or customs of any warehouse such purpose and for su<'h period and in such quantities, and with suc•h security tions, or the payment of the duties require; to the terms of such permiRsion restrictions, and if an?
such goods the same shall and under :n<'h regulations by bond for the due-return and restric­ thereof, as he may din,ct, or clue thereon, arc dealt with in any way contrary or to stwh regulations or be forfeited.

as to him may appear expedient, Stores.


125.The Comptroller may permit warehoused goods to b� tons lmrden, in accordance for a ship of not less than thirty delivered as stores or an aircraft, taken from a w1nehouse board the aircraft otherwise for to the satisfaction or shall be dealt with in any way contrary to such goods shall be forfeited.
with section for use as stores accounted 152: and if any goods arc not, duly put on or or 1-1hip for which the Elamc are entered, the customs laws, of the Comptroller, Customs.

 [Cap.

309.

 3943 126.

The duties to be paid.

when warehoused goods are Duty to be ntered for use within the Colony shall not be less in amount Lording to han would have been payable according to the value or quantity :criec:unt.
hereof at the time of importation, except as to the following goods, namely, tobacco in leaf, oil in casks, wine in casks, malt liquor in casks, and spirits in casks, the duties whereon, when cleared from the warehouse for use within the Colony shall be chargeable upon the quantity of such goods ascertained by weight, measure or strength, as the case may be, at the time of actual delivery thereof, unless there is reasonable ground to suppose that any portion of any deficiency has been caused by illegal abstraction: Provided that if at any time any deficiency beyond that which can be accounted for by natural waste or other legitimate cause is found in goods warehoused, or operated on in warehouse, the warehouse-keeper or the owner of the goods shall on the written demand of the proper officer be liable immediately to pay the duty according to the account of the goods as ware- housed and, if he fails to pay the duty, shall forfeit double the amount of such duty.
127.

Subject to the observance by the exporter of all the provisions of the customs laws and.
the conditions of any bond, no import duty shall be charged in respect of— (a) any goods entered under bond for exportation or use as aircraft's or ships' stores, and subsequently proved to the satisfaction of the Comptroller to have been duly exported to and landed at some place outside the Colony, or exported as stores as the case may be; or Goods entered for exportation or use as *aircraft's or shi' ps es stor exempt from duty.
(b) any goods remaining on board an importing aircraft or ship for re-exportation or use as stores on the importing aircraft or ship, unless the Comptroller has reasonable grounds to suppose that any deficiency in any such goods, or any part thereof, has arisen from illegal abstraction, in which case duty shall be paid on such deficiency by the owner of such goods.

PART V.—LOADING AND EXPORTATION OF GOODS.

128.


The master of every ship, other than a steamship, in which any goods are to be exported, or his agent, shall, before any goods be taken on board, deliver to the proper officer at the port at which such ship shall have first arrived an entry out- wards of such ship, verified by his signature, in the prescribed form, and containing the several particulars indicated in or Certain ships to be entered out- wards.

3944 Cap.

309.]

Customs.


the master or his thereby, required goods a.re left on board such agent shall declare ship other than such goods and store:-as shall be specified in the entry outwards.

and in such entry outwards that no imported Rummage certificate.

of form.
of form.

If he 128 apply shall, obtain from the proper 129.The master of every ship to which the prov1s1ons if required, section of rummage in the pre:--cribed a rcrtific-at.P ofliccr before to obtain such certificate desires cargo of the ship has been discharged, the inward cargo remaining as such oflicer the ship.

and affor the ship has hem rummaged, shall inwm·d <"argo remaining separated coastwise into such ship.

stow the and keep it of the proper officer from any cargo that may sub!
'lequently be put he shall r<•move such ship in such manner on bourcl in orcler to enable him to rummage to the satisfaction or any outward on board separately the whole of the inward shall direct and stow Licence to unlond or IOAd at n sufferance wharf.
are unloaded 130.Before any goo<ls or sh.ip at a sufferance from or loaded into an wharf the master of such aircraft aircraft or ship shall furnish prc•scribecl case may be, an<l this form when signed by the proper officer shull be the licence suff ernnce wharf.

form of the goo<ls to be so unloaded on the as the or loaded, with particulars the Comptroller for such aircraft or ship to proceed to such <'.onditions to be observed.

131.
131.

'l'he master of an aircraft or ship unloading if the Comptroller or loading so requires, wharf shall, goods at a sufferance first enter the goods at the port at which the licence and shall comply with the conditions issued snr.h other conditions as the Comptroller has been of the licence may impose.

and Delivery of nftor licence unlon<ling or loading.
132.\\'hen been completed therefrom shall clcpart the cargo so unloaded shall deliver the licence unloading or loading the master or his agent before at a sufferance wharf has or ship the aircraft shall enter on the licence particulars of or loaded and after signing such account to the proper officer.

Subsequeoi prooedure.


any goods at a sufferance or loading 133.After unloading unless wharf the master shall, proceed direct, which the licence of the customs provisions goods had been unloaded was issued or ship forthwith and shall there to the port at comply with all the laws as nearly as may be as if such or loaded at such port.

with his aircraft the proper officer shall otherwise Customs.

 [Cap.

309.

 3945 134.
If any goods are taken on board any aircraft or ship at any port contrary to the provisions of sections 128 and 129 or if any goods are unloaded from or loaded into any aircraft or ship at a sufferance wharf contrary to the provisions of sections 130 to 133 or if any of the requirements of the said sections 128 to 133 are not observed, the master of such aircraft or ship or his agent shall incur a penalty of five hundred dollars, unless such contravention is explained to the satisfaction of the Comptroller.
Penalty for breach of sections 128 to 133.

135.

Nothing contained in sections 128 to 133 shall be deemed to authorise the loading of goods except from an approved place of loading or a sufferance wharf, unless specially allowed by the Comptroller under section 141.

Limitation.

136.
Limitation.

136.

The Governor may by notice to the Comptroller in writing under his hand direct that any or all of the provisions of sections 130 to 134 inclusive shall not apply to aircraft either generally or in any particular case during any period specified in such notice.

Non-applica- tion to aircraft.

137.
On arrival at any port or place in the Colony of any ship other than a steamship, about to deliver cargo at more than one port or place in the Colony, or having on board any goods duly reported for exportation in the same ship, it shall be lawful, subject to any regulations made under this Ordinance, or to such conditions as the Comptroller may deem necessary, to allow the entry outwards of such ship, and to permit the loading of goods for exportation in such ship or for carriage coastwise as provided in section 168, before the whole of the goods imported in such ship are discharged therefrom, the complete separation of such goods from the inward cargo and from any cargo remaining on board for exportation being effected to the satisfaction of the proper officer.
Loading of goods for exportation or carriage coastwise by ships other than steamships.

138.

No person shall export or attempt to export any ware- housed goods, or goods liable to duties of customs transferred from an importing aircraft or ship, or goods entitled to drawback on exportation (not being wines, spirits, tobacco, cigars, cigarillos, or cigarettes), nor shall enter or attempt to enter any such goods for exportation in any ship of less burden than thirty-five tons.
Restriction on exporta- tion of certain goods.

139.

Any person who exports or enters or attempts to export or enter, any goods contrary to section 138 or places any goods on board a ship of less size than is thereby permitted for exporta- tion shall incur a penalty of two hundred and fifty dollars, and such goods shall be forfeited.

Penalty.

3946 Cap.

309.]

 Customs.

General provisions as to loading and exporta- tion of goods.

140.
Except as provided in section 141, no goods shall be put on board any aircraft or ship for exportation or use as stores, or be put into any vessel to be water-borne, or be water-borne, to be put on board any aircraft or ship for exportation or use as stores from any port or place in the Colony on Sundays or public holidays or on any other days except between such hours as may be prescribed, or from any place not being an approved place of loading, or without the authority of the proper officer, or before due entry outwards of the exporting aircraft or ship, if the same is by law required to be entered outwards, or before such goods are duly entered, and no goods having been put into any vessel to be water-borne to any aircraft or ship for exporta- tion or use as stores, shall be put on board the exporting aircraft or ship outside the limits of any port; and it shall be lawful for any officer to open and examine all goods put on board any aircraft or ship or brought to any place in the Colony to be put on board an aircraft or ship for exportation or for use as stores.
1 Comptroller may relax conditions of shipment.

141.
Notwithstanding the provisions of section 140, the Comptroller may permit any goods to be put on board any aircraft or ship on such days, at such times, from or at such places, and under such conditions as he may either generally or in any particular case direct, and in like manner the Comptroller may direct what goods need not be entered by the exporter until after the departure of any aircraft or ship, but any such goods must be entered within forty-eight hours of such departure or such further time as the Comptroller may allow; and, if they are not so entered, the exporter for every such offence shall incur a penalty of five hundred dollars: Provided that where any goods are permitted to be entered after being put on board the Comptroller may in such case require the exporter or his agent to give security for the pay- ment of any export duties of customs on any goods liable thereto.
Vessels loading goods into ship to proceed direct and may be re- quired to be licensed.

Permission required to discharge goods loaded.

142.
142.

Any goods which have been put into any vessel to be water-borne to any aircraft or ship for exportation or use as stores shall be taken directly and without delay to the aircraft or ship in which the same are to be exported or used as stores, and put on board forthwith; and every vessel in which the same are water-borne as aforesaid to any aircraft or ship shall, if so required by the Comptroller, be a ship licensed under section 64.

143.
143.

No goods having been put on board any aircraft or ship in accordance with section 154, or for exportation, or use as stores, shall be discharged in any part of the Colony without the Customs.

[Cap.

309.

3947 officer, and except in accordance written with such conditions permission of the proper as the Comptroller 144.If any person puts or attempts shall impose.
to put any goods on :11na1:y i0r or att�mpts or sh.ip or discharge, or deals with any goods in any way contrary 140 to 143, such person shall incur a the value of such and all such goods board any aircraft charge, of sections provisions penalty of five hundred goods at the election shall be forfeited.

of the Comptroller, or treble dollars to the to 143. to dis-s!
:':m.°i.o 145.If any person puts on board any aircraft to be water-borne or use as stores, or brings area, quay, wharf or any place whatever or :0 .
:t£ or ship, or puts P:a1 ty� to any aircraft to any aerodrome, in the Colony ;::OO.. any goods prohibited of which is pro� � or use as stores, or exports or any goods the exportation off or puts into any vessel ship for exportation customs for exportation to be exported, restricted, or is knowingly aforesaid 139}incur a penalty of such goods, goods shall be forfeited.
concerned acts, he shall ( except contrary to such restriction, or attempts in the performance of any of the to perform of five hundred as otherwise dollars, provided or treble in section the value at the election of the Comptroller, and all such or ship for use as =0-.
to any �nd � be 146.Before any warehoused goods or goods entitled or goods exportable or restriction for transfer only under s, or goods liable from an importing to be entered intended aircraft draw back on being put on board an aircraft stores or for exportation, rules, particular regulations duties of customs an exporting for use as stores, the exporter officer may require the aircraft used as stores at the place for which they are entered proper for to the satisfaction of or for exportation shall give such security or else exported within officer may deem reasonable, (if so entered) the Comptroller.
or ship shall be permitted or for transfer or ship for which the same are entered that such goods shall be duly put on board by bond as the proper or be otherwise such time as the and shall be to to accounted to and discharged as aforesaid, 147.The master of an exporting aircraft by the proper required or other appropriate receipt officer, give on the relative document an acknowledgement of the gooc1a.

on board of the goods referred to therein.

or ship shall, shipping if e--u::r bill to !


; ror 148.If any goods for which bond is required to export duties 146, or any goods liable board any aircraft or ship or brought under section !

:�- be put on :::f to of customs customs gooc11.

to any aerodrome, 3948 Cap.

309.]

 Customs.

Penalty for not exporting bonded goods.

Short loading of bonded goods.
area, quay, wharf or other place to be put on board an aircraft or ship and shall on examination by the proper officer be found not to agree with the entered particulars thereof, or being goods on which drawback is being claimed or allowed shall be found to be goods not entitled to drawback, all such goods shall be forfeited; and the exporter of such goods shall in every such case incur a penalty of five hundred dollars, or treble the amount of the value of such goods, at the election of the Comptroller.
149.
If any goods for which bond is required under section 146 after being entered and put on board an aircraft or ship are used otherwise than as stores (if so entered) or are not duly exported to and discharged at the declared destination (such goods not having been discharged in the Colony with the permission of the proper officer as provided in section 143) or otherwise accounted for to the satisfaction of the Comptroller, the same shall be forfeited; and the master of the aircraft or ship in which such goods have been put, shall incur a penalty of five hundred dollars, or treble the value of such goods at the election of the Comptroller.
150.
If any person who has entered any goods for which bond is required under section 146 fails, in case such goods or any of them are not duly put on board the aircraft or ship for which the same have been entered, to attend before the proper officer within twenty-four hours of the time of clearance of the aircraft or ship or such further period as the Comptroller may allow, and notify such officer of the short loading of such goods, and re-warehouse or re-enter for exportation or use as stores in some other aircraft or ship within such period of twenty-four hours any such goods which shall have been removed from a ware- house for exportation or use as stores, any such goods entered as aforesaid shall be forfeited.
of 151.

If any exporter who has entered any goods, not being Exporter to goods for which bond is required, for exportation in any aircraft notify short loading non-bonded or ship fails, in case such goods or any of them are not duly put on board the aircraft or ship for which the same are entered, to goods.
attend the proper officer within twenty-four hours after the departure of such aircraft or ship, or such period as the Comp- troller may allow, and notify such officer of the short loading of such goods, he shall incur a penalty of twenty-five dollars.

Comptroller may allow shipment of stores.

152.
152.

Notwithstanding anything to the contrary contained in the customs laws, and subject to any regulations made under this Ordinance, the Comptroller may, upon due request being made, permit the master of any aircraft or ship departing from Customs.

 [Cap.

309.
3949 any port in the Colony upon a flight or voyage to any place outside the Colony to take on board stores (not being goods prohibited to be exported) for the use of such aircraft or ship, and of the master, crew and passengers, upon payment of any export duty leviable on the like kind of goods exported and upon such other terms and conditions as the Comptroller may direct, and in such quantities as the Comptroller in his discretion shall deem reasonable; and every such request shall be made on the prescribed form and contain the particulars required thereby or indicated therein, and shall be signed by the master or his agent; and no stores shall be put on board for the use of any aircraft or ship, nor shall any articles taken on board any aircraft or ship, be deemed to be stores, except such as shall be or have been put on board such aircraft or ship in accordance with the provisions hereof.
153.

The provisions of the customs laws with reference to the Drawback exportation of warehoused goods, so far as they are applicable, shall be be deemed to apply to and include goods liable to duties of goods.

customs transferred from an importing to an exporting aircraft or ship, and goods exported on drawback.

and shipment Loading of goods other than cargo or stores.

154.
Notwithstanding anything to the contrary in the customs laws, and subject to any regulations made under this Ordinance, it shall be lawful for the proper officer to permit the loading of passengers' baggage, and also to permit any person to take on board any aircraft or ship any goods for sale or delivery to the passengers, officers, or crew of such aircraft or ship, or for such other purposes as the proper officer shall allow, under such conditions as he may either generally or in any particular case direct; but if any goods, not being part of the cargo or authorised stores of any aircraft or ship, shall be taken on board any aircraft or ship, which is about to proceed to any place outside the Colony, or which has any goods remaining on board thereof from a voyage from a place outside the Colony, or if any attempt shall be made to put any such goods on board any such aircraft or ship without the permission of or contrary to any conditions directed as aforesaid by the proper officer, or otherwise contrary to the customs laws, the same shall be forfeited.
PART VI.—DEPARTURE AND CLEARANCE OF AIRCRAFT AND SHIPS.

155.

No aircraft or ship shall depart from any port or place 09 aircraft in the Colony to any port or place outside the Colony, either and ships.

direct or via another port or place in the Colony, until the 3950 Cap.

309.]

 Customs.
309.]

 Customs.

master or his agent has satisfied the proper officer that all the provisions of the customs laws have been fulfilled, whereupon, unless he has decided to withhold clearance in accordance with any other provision of law, such officer shall deliver to the master or his agent a clearance in the prescribed form and such clearance shall be the authority for the departure of such aircraft or ship as aforesaid.

Penalty for not clearing.

156.


If any aircraft or ship departs from any port or place as aforesaid without authority having been granted as required by section 155 the master or his agent shall incur a penalty of five hundred dollars.

Master to deliver account of cargo, etc.

157.
The master of every aircraft or ship, or his agent, shall immediately before the departure of such aircraft or ship from any port or place in the Colony deliver to the proper officer a content of such aircraft or ship in the prescribed form and containing the several particulars therein required as far as the same can be known to him and shall make and subscribe the declaration at the foot thereof in the presence of such officer and shall answer all such questions as shall be put to him by such officer concerning the aircraft or ship, the cargo, the stores, the baggage, the officers, crew and passengers and the voyage: Provided that the Comptroller may generally or in any parti- cular case require the master or agent to furnish a list of the officers, crew and passengers to the proper officer at least one hour before the scheduled time of departure of any aircraft or ship.
Penalty for any contra- vention of section 157.

158.

If a master or agent fails to deliver the content required by section 157 or if any of the particulars contained in such content are false or if any of the required particulars are omitted from such content and such omission is not explained to the satisfaction of the Comptroller or if a master or agent otherwise fails to comply with any of the provisions of section 157 such master or agent shall incur a penalty of five hundred dollars.
Governor may pre- scribe special conditions as to clearance.

159.
Notwithstanding the provisions of sections 155 and 157 or any other provisions of the customs laws relating to the departure and clearance of aircraft and ships, it shall be lawful for the Governor, by r.otice in the Gazette, or by notice under his hand addressed to the Comptroller to require all aircraft and ships whatsoever, or any particular aircraft or ship or ships to be cleared in any manner specified in such notice; and if any aircraft or ship shall depart contrary to the provisions of any Customs.
[Cap.

309.

 39M such notice in the Gazette, or of any other notice as aforesaid of which the master or agent shall have been informed by the Comptroller in writing, the master or agent shall incur a penalty of two thousand five hundred dollars.

160.
If any ship is departing in ballast from the Colony to any place outside the Colony, not having any goods on board except stores duly shipped as such, nor any goods reported inwards for exportation in such ship, the proper officer shall, on the applica- tion of the master or his agent, clear such ship in ballast; and the master of such ship or his agent shall comply with the customs laws as if such ship had cargo on board, except that the words " in ballast " shall be written on the prescribed forms in the places which are provided for particulars of cargo.
Clearance in ballast.

161.

For the purposes of section 160, ships having only passengers with their bona fide baggage on board in addition to stores as aforesaid, shall be deemed to be in ballast.

.

162.
Any officer may go on board any aircraft or ship within the Colony, and demand the clearance of such aircraft or ship, and if the master fails to produce the same, or if the master of any aircraft or ship whatsoever which may be boarded as afore- said by any officer fails to answer or does not truly answer such questions concerning the aircraft or ship, the cargo, stores, baggage, officers, crew, passengers and intended flight or voyage, as may be demanded by him, he shall incur a penalty of five hundred dollars.
Ships with passengers and baggage deemed in ballast.. Clearance to be produced topffieer on demand.

163.
163.

If there be any goods or stores on board any aircraft or ship which may have been boarded by an officer within the Colony not contained in the content or account required to be signed as the clearance of such aircraft or ship (if any) such goods or stores shall be forfeited, and the master shall incur a penalty of five hundred dollars, or treble the value of such goods, at the election of the Comptroller.

Goods not contained in account forfeited.

164.
If any officer having boarded any aircraft or ship within the Colony after clearance, discovers that any goods which were loaded in the Colony on board thereof as stores or for exportation' or which at the time of clearance remained on board from the inward voyage, are no longer on board such aircraft or ship (unless the same shall have been discharged in the Colony, with the permission of the proper officer, as provided in section 143, or being stores remaining on board from the inward voyage, are in the opinion of the proper officer less than should be on board Penalty for failure to produce goodg.
3952 Cap.

309.]

 Customs.

Deficiency in stores, etc.

after making due allowance for what might reasonably have been consumed, having regard to the period during which such aircraft or ship shall have been within the Colony), the master shall incur a penalty of one hundred dollars for every package or parcel of such goods not on board, or a penalty of treble the value of such goods, at the election of the Comptroller.

165.
If any aircraft or ship, having departed from the Colony on a flight or voyage to a place outside the Colony and having returned within the Colony, is boarded by an officer, and if such officer discovers any deficiency in the stores of such aircraft or ship which in his opinion are in excess of the quantity which might fairly have been consumed, having regard to the period which has elapsed between the departure of such aircraft or ship and the discovery of the deficiency, the master shall pay the duties on such deficiency at the rate chargeable on similar goods imported, and in addition shall incur a penalty of one hundred dollars.
Aircraft or ship not bringing to at boarding station or carrying away officer.

166.

If any aircraft or ship departing from the Colony does not bring to at the proper boarding station for setting down officers, or for any other purposes required by the customs laws, or departs on a flight or voyage with any officer on board without the assent in writing of such officer, the master shall incur a penalty of five hundred dollars unless the same shall be explained to the satisfaction of the Comptroller.
Definitions.

 PART VII.—COASTING TRADE.

167.
Except as provided in section 168, all trade by sea or by air from one part of the Colony to any other part thereof shall be deemed to be coasting trade, and all aircraft and ships while employed therein shall be deemed to be coasting aircraft and coasting ships, and if any doubt shall at any time arise as to what, or to or from what parts of the Colony shall be deemed a passage by sea the Governor may determine and direct in what cases the trade by water from one port or place in the Colony to another of the same shall or shall not be deemed a trade by sea within the meaning of the customs laws.
Provisions relating to aircraft and ships from places outside the Colony.

168.

(1) Notwithstanding any provisions in the customs laws to the contrary, where any aircraft or ship arrives in the Colony from any place outside the Colony, having on board cargo intended to be delivered at more than one port in the Colony, or intending to load cargo for a foreign port at more than one port in the Colony, it shall be lawful for the proper officer to Customs.

 [Cap.

309.
[Cap.

309.

 3953 permit such aircraft or ship to convey goods from any port at which such aircraft or ship partially discharges her cargo or loads cargo for a foreign port, to her port or ports of destination within the Colony for delivery there.

Such goods shall be completely separated from the inward cargo still on board, to the satisfaction of the proper officer.
(2) Any aircraft or ship conveying goods from one port within the Colony to another port within the Colony shall not, by reason thereof, be deemed a coasting aircraft or coasting ship within the meaning of the customs laws.

(3) If any goods are unloaded or conveyed in contravention of any regulations made under this Ordinance or of such condi- tions as the Comptroller may impose, the master of the aircraft or ship shall incur a penalty of one hundred dollars, and the goods shall be forfeited.

169.
Goods imported at a port in the Colony but consigned to and intended for delivery at another port in the Colony may, subject to such conditions as the Comptroller may impose, be transhipped at the port of first importation and carried by another ship in either the foreign or coasting trade to the port of destination prior to entry and without being examined, provided that at the latter port the goods shall be dealt with as goods imported direct from foreign and that if goods are so carried in a ship in the foreign trade such conveyance of goods shall not constitute the ship a coasting ship within the meaning of the customs laws.
Removing unexamined goods coastwise.

170.

It shall be lawful for the Governor in Council to prescribe Licence for by regulation for the licensing of ships to trade coastwise.

coasting ship.

171.

Every ship trading coastwise shall have her name and the number of her licence, if required to be licensed, painted on each bow in letters not less than six inches high and of proportionate width, in white on a dark ground or in black on a light ground.
The master of every ship in respect of which this section is contravened shall incur a penalty of one hundred dollars, and the ship may be seized by any officer and detained until such penalty is paid.

Coasting ship to display name and number.

except such as shall be loaded to be carried coastwise at some port or place in the Colony.

ii 172.

No goods shall be carried in any coasting aircraft or ship Coasting aircraft or ships to take only coastwise cargo.

3954 Cap.

309.]

 Customs.


Offences.

Special conditions as to certain goods.

173.
If any coasting aircraft or ship deviates from its flight or voyage, unless forced by unavoidable circumstances, whereof the proof shall lie on the master of such aircraft or ship, or if the master of any coasting aircraft or ship which has deviated from its flight or voyage, or has taken on board any wrecked or other goods or discharged any goods in the course of a flight or voyage from one part of the Colony to another fails to enter an account of the circumstances and of any goods so taken on board or discharged in the cargo book hereinafter referred to and to proceed forthwith direct to the nearest port in the Colony, and to declare and explain the same to the satisfaction of the proper officer, and to deliver all goods so taken on board into his care, such master shall incur a penalty of five hundred dollars, and the aircraft or ship may be detained by any officer until such penalty be paid.
174.
Tobacco, cigars, cigarillos, cigarettes, wines and spirits (except spirits the product of the Colony removed under the provisions of the excise laws or with the permission of the Comptroller), shall not be put on board any aircraft or ship for carriage coastwise except at an approved place of loading or sufferance wharf and in the presence or with the authority of an officer, and if any such goods shall be put on board contrary hereto, or if any attempt is made so to put them, such goods shall be forfeited.
Coastwise cargo not to be put on board on Sundays, etc.

175.
If any goods are discharged from any aircraft or ship arriving coastwise, or from any vessel into which the same have been put to be landed, or to be water-borne, to be put on board any aircraft or ship for carriage coastwise on Sundays or public holidays or on any other days except between such hours as may be prescribed, save with the written permission of the Comp- troller, the same shall be forfeited, and the master of the aircraft, ship, or vessel shall incur a penalty of two hundred and fifty dollars and the aircraft, ship or vessel may be detained by any officer until such penalty is paid.
Forfeiture of goods prohibited or restricted to be carried coastwise.

176.
176.

If any person puts on board any coasting aircraft or ship, or puts off, or puts into any vessel to be put on board any coasting aircraft or ship, or brings to any aerodrome, customs area, quay, wharf or any place whatever in the Colony for carriage coastwise, or carries coastwise any goods prohibited to be carried coastwise, or any goods the carriage coastwise of which is restricted, contrary to such restriction, or attempts to perform, or is knowingly concerned in the performance of any Customs.
[Cap.

309.

 3955 Master to keep cargo book.

of the aforesaid acts, he shall incur a penalty of one thousand dollars, and all such goods shall be forfeited.

177.
The master of every coasting aircraft or ship shall keep or cause to be kept a cargo book, stating the name of the aircraft or ship, the master and the port to which the aircraft or ship belongs, and of the port or place to which it is bound on each flight or voyage, and unless the Comptroller otherwise directs, shall at every port or place of loading enter in such book the name of such port or place, and an account of all goods there taken on board such aircraft or ship, stating the descriptions of the packages, and the quantities and descriptions of any goods stowed loose, and the names of the respective consignors and consignees, and shall at every port or place of discharge of such goods note the respective days on which the same, or any of them, are delivered out of such aircraft or ship, and the respective times of departure from every port or place of loading and of arrival at every port or place of discharge.
r- 178.

The master of every coasting aircraft or ship shall, on demand, produce the cargo book for the inspection of any officer, who shall be at liberty to make any note or remark therein; and if upon examination any package entered in the cargo book as containing imported goods shall be found not to contain such goods, such package with its contents shall be forfeited; or if any package shall be found to contain imported goods not entered in such book such goods shall be forfeited.
Master to produce cargo book on demand.

179.
179.

If such master fails correctly to keep or cause to be correctly kept such cargo book or to produce the same or if at any time there is found on board such aircraft or ship any goods not entered in such book as loaded, or any goods noted as delivered, or if any goods entered as loaded and not noted as delivered are not on board, the master of such aircraft or ship shall incur a penalty of one hundred dollars, and the aircraft or ship may be detained by any officer until such penalty is paid.
Penalty for failure to keep cargo book correctly.

180.
Notwithstanding any other provisions contained in this Ordinance it shall be lawful for the Governor, by notice in the Gazette, to require the owners of goods which they intend to ship coastwise to furnish to the Comptroller prior to shipment an account of such goods in such manner as may be specified in the said notice and to require the masters or agents of all or any coasting aircraft or ships to deliver to the Comptroller, prior to the departure from any port or place of such aircraft or ships, an account of all cargo and stores taken on board in such Governor may impose sPeciAl conditions respecting coasting trade.
B.G.—Vot.

V.-43 3956 Cap.

309.]

 Customs.

manner as may be specified in the said notice; and if any owner as aforesaid fails to furnish such information he shall incur a penalty of treble the value of the goods or five hundred dollars at the election of the Comptroller and if any coasting aircraft or ship departs contrary to the provisions of any such notice as aforesaid the master and owner shall each incur a penalty of two hundred and fifty dollars.

181.
181.

The cargo book shall be in the prescribed form, and shall contain such particulars in addition to, or in lieu of the parti- culars required by sections 177 to 180 as the form prescribed as aforesaid shall indicate or require; and if such cargo book is not in the form prescribed as aforesaid the master of the aircraft or ship shall incur a penalty of fifty dollars, and the aircraft or ship may be detained by any officer until such penalty is paid.

Form of cargo hook.

Coastwise passengers, etc.

182.


The carriage of passengers, officers, and crew coastwise, whether in a coasting aircraft or ship or not, shall be subject to any regulations made under this Ordinance.

Master to deliver cargo book to officer before departure.

183.
Before any coasting aircraft or ship departs from her port or place of loading, her cargo book, containing the several particulars required by this Ordinance, and signed by the master, shall be delivered to the proper officer, who shall return it dated and signed by him, and such cargo book shall be the clearance of the aircraft or ship for the voyage; and if the master fails to deliver such cargo book he shall incur a penalty of one hundred dollars, and the aircraft or ship may be detained by any officer until such penalty is paid.
Procedure where no officer is stationed.

184.

Any coasting aircraft or ship taking cargo on board at a place where no officer is stationed, to be carried coastwise may .
depart from such place without delivering such cargo book, on condition that the master of the aircraft or ship shall produce the cargo book to the proper officer at the first place where an officer is stationed at which such aircraft or ship arrives after loading, and the officer shall thereupon sign such book, if satisfied as to its correctness.

Master to deliver cargo book on arrival.

185.


Immediately after the arrival of any coasting aircraft or ship at her port or place of discharge and before any goods be unloaded, the cargo book with the name of the place or wharf where the cargo is to be discharged noted thereon shall be delivered to the proper officer, who shall note thereon the date of delivery; provided that a coasting aircraft or ship having Customs.

 [Cap.

309.
3957 cargo duly loaded to be carried coastwise may discharge at a place where no officer is stationed without delivering the cargo book as herein required, on condition that the cargo book con- taining an account of the cargo so discharged, is produced to the proper officer at the first place where an officer is stationed at which the aircraft or ship arrives after discharging; and if any goods are unloaded or if any goods are loaded on board any aircraft or ship and carried coastwise, or be brought to any port or place in the Colony for that purpose, contrary to the customs laws, such goods shall be forfeited.
186.

Notwithstanding anything hereinbefore contained, the Comptroller may permit the loading and clearance and the entry and unloading of any coasting aircraft or ship and goods under such conditions as he may, in any particular case, impose.

Comptroller may vary procedure.

Search of coasting aircraft or ship.

187.
Any officer may go on board any coasting aircraft or ship in any port or place in the Colony or on any coasting ship at any period of her voyage and search such aircraft or ship and examine all goods on board, and all goods then being loaded or unloaded, and demand all books or documents which ought to be on board such aircraft or ship, and may require all or any such books or documents to be brought to him for inspection, and the master shall answer all such questions concerning the aircraft or ship and its cargo, officers, crew, passengers and the flight or voyage as may be put to him by such officer; and if the master refuses to produce such books or documents on demand, or to bring the same to such officer when required, he shall incur a penalty of one hundred dollars; and the aircraft or ship may be detained by any officer until the penalty is paid.
188.

It shall be lawful for the Comptroller, subject to such Coasting aircraft or conditions as he may require to be observed, to permit the ship and master of any aircraft or ship bringing any goods coastwise to goods may be an approved port to enter such aircraft or ship and goods or outwards in any of them outwards for exportation without first discharging certain cases• the same.

entered PART VIII.—TRANSIT TRADE AND IMPORTATION AND EXPORTATION OVERLAND.

189.
189.

The provisions of the customs laws with reference to the importation, prohibition, entry, examination, landing, ware- housing and the exportation and clearance of goods so far as they are applicable, and subject to any regulations made under this Ordinance regarding goods in transit, shall be deemed to Goods in transit.

B.G.—VoL.

V._43* 3958 Cap.

309.]

 Customs.

Application of provisions of customs laws to land frontiers and inland waters.
Application of customs laws to importation and exporta- tion by post.

Power to modify such application.

apply to goods declared in transit to a destination beyond the Colony.

190.
All the provisions of the customs laws shall apply in relation to the importation or exportation of goods and the arrival and departure of persons overland or by inland waters as they apply in relation to the importation or exportation of goods and to the arrival, landing and departure of persons by, from and on board aircraft or ships arriving from and pro- ceeding overseas, and, for the purpose of facilitating such application, such provisions may be construed with such verbal alterations, not affecting the substance, as may render the same applicable.
PART IX.—IMPORTATION AND EXPORTATION BY POST.

191.
Subject to any exceptions and modifications made by regulations under the next following section, the provisions of the customs laws shall apply to postal packets in like manner, so far as is consistent with the tenor thereof, as they apply to any other goods; and persons may be punished for offences against the customs laws, and goods may be examined, seized and forfeited, and the officers examining and seizing them shall be protected and legal proceedings, in relation to the matters aforesaid may be taken accordingly under the customs laws.
192.
(1) The Governor in Council may make regulations for the purpose of modifying or excepting the application of any of the customs laws to postal packets, and for the purpose of securing in the case of such packets the observance of the customs laws, and for enabling the officers of the post office to perform for the purpose of the customs laws and otherwise all or any of the duties of the importer and exporter, and for carrying into effect any arrangement with the government or postal administration of any other country with reference to such packets, and for prescribing penalties for any contravention of the customs laws or of the regulations made under this section.
(2) Without prejudice to the generality of the power to make regulations contained in the preceding subsection, the Governor in Council may, by regulations made under the preceding sub- section, prescribe what descriptions of postal packets may or may not contain goods or other articles of any description whatsoever, and the conditions under which they may contain such goods or articles.

Customs.

 [Cap.

309.


 3959 (3) The Postmaster General shall have the same right of recovering any sum paid in pursuance of the customs laws or otherwise under the said regulations in respect of any postal packet as he would have if the sum so paid were a rate of postage.
(4) A contravention of the regulations made under this section shall be deemed to be a contravention of the customs laws, and shall involve accordingly the like punishment of persons guilty thereof and the like forfeiture of goods.

193.

Any officer of the post office may detain any incoming Good e d in postal packet which he suspects of containing any letter, printed postal packet matter, document or any other thing whatsoever, the con- icontrary to law.
of which by post or the importation of which is w. prohibited prohibited or restricted by law, and deliver such packet to the proper officer, who may open and examine the packet in the presence of the person to whom the packet is addressed or of his accredited representative, or in the absence of such person, if, after notice in writing from the officer requiring the attendance of such person left at or forwarded by post to the address on the packet, if any, he or his accredited representative, fails to attend; and if the proper officer finds any goods therein, or any letter, printed matter, document or any other thing whatso- ever being conveyed by post, or imported contrary to any lawful prohibition or restriction, he may detain the packet, and deal with it and its contents as goods imported contrary to the customs laws; but if he finds no such goods, letter, printed matter, document or other thing, he shall deliver the packet either to the person to whom it is addressed, or to his accredited representative, upon his paying the postage, or other sum, if any, chargeable thereon, or, if he is absent, forward the packet by post to the person to whom it is to be delivered.
194.

Sections 191 and 193 shall be in addition to and not in saving.

derogation of the provisions of the.

Post and Telegraph Cap.

132.

Ordinance.

PART X.—BONDS AND OTHER SECURITIES.

195.

(1) All bonds and other securities entered into by any person for the performance of any condition, order or matter relative to customs or incidental thereto shall be valid in law, and upon breach of any of the conditions thereof may be sued and proceeded upon.

All bonds and other securities entered into valid.


(2) All bonds and other securities relating to customs or for shall be taken to or for the use of Her Majesty.

krthe performance of any conditions or matter incidental thereto 3960 Cap.

309.]

 Customs.

Surety to be deemed a principal debtor.


(3) All such bonds and other securities as aforesaid may, after the expiration of three years from the date thereof, or from the time, if any, limited therein for the performance of the condition thereof, be cancelled by, or by the order of, the Comptroller.

(4) All bonds and other securities given under the provisions of the customs laws by persons under twenty-one years of age shall be valid.
(5) It shall not be necessary for the validity of any of such bond or other security as aforesaid that it shall be sealed, or that it shall be signed or delivered in the presence of a witness.

196.
(1) Without prejudice to any rights of a surety under any bond or other security required by the customs laws against the person for whom he is surety, a surety shall, under the bond or other security executed by him, be deemed a principal debtor and not merely a surety, and accordingly, shall not be discharged nor shall his liability be affected by any giving of time for pay- ment, or by any omission to enforce the bond or other security, or by any other act or omission or means whereby the liability of the surety would not have been discharged if he had been a principal debtor.
(2) Whenever any person bound under a bond or other security required by the customs laws pays the whole or any part of the sum for which he is bound or, being a surety— (a) dies; or (b) becomes a bankrupt or enters into any arrangement or composition with or for the benefit of his creditors; or (c) departs from the Colony without leaving sufficient pro- perty therein to satisfy the whole amount for which he is bound; or (d) for any other reason is, in the opinion of the Comptroller, unable or likely to be unable to satisfy the bond or other security if called upon, the Comptroller may, if he thinks fit, require a new bond or other security to be executed.
Validation of existing bonds and other securities.

197.

All bonds and other securities executed under the authority or in pursuance of any provision of the customs laws before the commencement of this Ordinance shall be valid and effectual according to the tenor thereof, notwithstanding any- thing contained in this Ordinance.

Customs.

 [Cap.

309.

 3961 Penalty on persons found on board smuggling aircraft or ships.

PART XI.— PREVENTION OF SMUGGLING.

198.
If any aircraft or ship is found or discovered to have been within or over the Colony— (a) which has any secret or disguised place adapted for concealing goods or any device adapted for running goods; or (b) which has on board or in any manner attached thereto, or which has had on board or in any manner attached thereto, or which is conveying or has conveyed in any manner any goods imported contrary to the customs laws or goods intended for exportation contrary to the customs laws; or (c) from which any part of the contents of such aircraft or ship has been thrown overboard to prevent seizure; or (d) on board which any goods have been staved or destroyed to prevent seizure, then in every such case every person who is found or discovered to have been on board any such aircraft or ship shall incur a penalty of five hundred dollars, and all such goods shall be forfeited: Provided that no person shall be liable under this section unless there shall be reasonable cause to believe that such person was concerned in or privy to the illegal act or thing proved to have been committed.
199.

Every ship of less than two hundred and fifty tons sshragefer burden on board which, or in respect of which any offenceX against section 198 has been committed shall be forfeited.

 25., tons forfeited.

200.


(1) With regard to aircraft or any ship of not less than two hundred and fifty tons burden, on board or in respect of which any offence against section 198 has been committed, such aircraft or ship shall not be forfeited for such offence, but the following provisions shall apply, that is to say— Penalty on aircraft and ships of 250 tons Or more.
(a) the Comptroller shall have power, subject to appeal to the Governor, to fine any such aircraft or ship in any sum, not exceeding two hundred and fifty dollars, in any case where in his opinion a responsible officer (as hereinafter defined) of such aircraft or ship is implicated either actually or by neglect; (b) for the purpose of enforcing such fine, the Comptroller shall have power to require the deposit in his hands, at the port or place where such aircraft or ship shall be, of such sum, not exceeding two hundred and fifty dollars, as he may think 10 3962 Cap.
309.]

 Customs.
right, pending the ultimate decision, and in default of pay- ment of such deposit the Comptroller shall have power to withhold clearance and to detain the said aircraft or ship; (c) if in any case the Comptroller considers that the fine of two hundred and fifty dollars aforesaid will not be an ade- quate penalty against any such aircraft or ship for the offence committed thereon, it shall be lawful for him to take proceedings for condemnation of the said aircraft or ship in a penalty not exceeding two thousand five hundred dollars, at the discretion of the Court.
And for this purpose the Comp- troller may, as to any aircraft or ship referred to in this section, require the deposit in his hands as aforesaid of a sum not exceeding two thousand five hundred dollars, to abide the decision of the Court, and in default of payment of such deposit the Comptroller, may withhold clearance and detain such aircraft or ship; (d) no claim shall be made against the Comptroller for damages in respect of the payment of any deposit, or the detention of any aircraft or ship under this section.
(2) The expression " responsible officer " in this section includes the master, mates and engineers of any ship, and in the case of a ship carrying a passsenger certificate, the purser or chief steward, and where the ship is manned by Asiatic seamen, the serang or other leading Asiatic officer, and, in the case of an aircraft, the pilot, navigator, chief steward or chief engineer.
The expression " neglect " in this section includes cases where good unowned by any of the crew are discovered in a place or places which could not reasonably have been put or remained if the responsible officer or officers having supervision of such place or places had exercised proper care at the time of the loading of the aircraft or ship or subsequently.

Ship for.

feited for offence during chase.

201.


If any ship within the Colony does not bring to upon the proper signal made by any vessel or boat in Her Majesty's service or in the service of the customs, whereupon chase is given, and any person on board such ship during chase or before such ship brings to or upon bringing to throws overboard any part of her contents, or staves or destroys any part thereof to prevent seizure, such ship shall be forfeited.

Penalty for not bringing to.

202.


If any aircraft or ship liable to seizure or examination under the customs laws does not bring to when required so to do and so remain for such period as the boarding officer shall require, the master of such aircraft or ship shall incur a penalty of five hundred dollars.

Customs.

 [Cap.

309.

 3963 Offences by smugglers, etc., against officers.

203.
203.

(1) If any person maliciously shoots at aircraft or ships in the service of the customs, or maliciously shoots at, maims or wounds any officer in the execution of his office or duty, or with violence commits any of the offences mentioned in subsection (4) of this section, every person so offending, and every person aiding, abetting or assisting therein shall be guilty of felony; and shall be liable on conviction thereof to penal servitude for any term not exceeding fifteen years.
(2) If any person engaged, or who has been engaged, in the commission of any offence against the customs laws is armed with firearms or other offensive weapons, or whether so armed or not, is disguised in any way, or being so armed or disguised is found with any goods liable to forfeiture under the customs laws, he shall be guilty of an offence, and on conviction thereof shall be liable to be imprisoned for any term not exceeding three years.
(3) If any person by any means procures or hires or deputes or authorises any other person to procure or hire any person to assist in any evasion of the customs laws, he shall on conviction be liable to imprisonment for any term not exceeding twelve months.
(4) If any person staves, breaks, or destroys any goods to prevent seizure thereof by an officer or other person authorised to seize the same, or rescues, or staves, breaks or destroys to prevent the securing thereof any goods seized by an officer or other person authorised to seize the same, or rescues any person apprehended for any offence under the customs laws, or prevents the apprehension of any such person or obstructs any officer going, remaining or returning from on board an aircraft or ship within the Colony, or in searching an aircraft or ship, or in searching a person liable to be searched under the customs laws, or in seizing any goods liable to forfeiture, or otherwise acting in the execution of his duty, or attempts or endeavours to commit, or aids, abets or assists in the commission of anv of the offences mentioned in this subsection, he shall for each such offence incur a penalty of five hundred dollars.
(5) If any person, not being an officer, takes or assumes the name, designation, appearance or character of an officer for the purpose of thereby obtaining admission into any aircraft, ship, house or other place, or of doing or procuring to be done any act which he would not be entitled to do or procure to be done of his own authority, or for any other unlawful purpose, he shall, in addition to any other punishment to which he may be liable for the offence, be liable, on conviction, to be imprisoned for any term not exceeding three months.
3964 Cap.

309.]

 Customs.

(6) In this section " violence " means any criminal force or harm to any person, or any criminal mischief to any property, or any threat or offer of such force, harm or mischief, or the carrying or use of deadly, dangerous or offensive weapons in such manner as is likely to cause terror to any person, or such conduct as is likely to cause in any person a reasonable appre- hension of criminal force, harm or mischief to them or to their property.

204.
204.

All persons to the number of three or more who shall Penalty for assembling assemble for the purpose of evading any of the provisions of to evade customs laws.

the customs laws, or who having so assembled evade any such provisions, shall each be guilty of an offence, and shall each be liable on summary conviction to imprisonment for twelve months.

Penalty for signalling to smuggling aircraft or ship.

205.
(1) No person shall make or cause to be made, or aid, or assist in making any signal in or on board or from any aircraft or ship, or on or from any part of the Colony for the purpose of giving notice to any person on board any smuggling aircraft or ship, whether any person so on board of such aircraft or ship be or be not within distance to notice any such signal; and if any person shall make or cause to be made, or aid or assist in making any such signal, he shall be liable on summary convic- tion to imprisonment for any term not exceeding twelve months.
(2) If any person is charged with having made or caused to be made, or for aiding or assisting in making any such signal as aforesaid, the burden of proof that such signal so charged as having been made with intent and for the purpose of giving such notice as aforesaid was not made with such intent and for such purpose shall be upon the defendant against whom such charge is made.
(3) Any person whatsoever may prevent any signal being made as aforesaid, and may go upon any lands for that purpose, without being liable to any indictment, suit or action for the same.
(4) For the purposes of this section any ship to which a signal is made as aforesaid and which changes its course or, if at anchor, weighs anchor, or from which any signal is made following any signal made from an aircraft or ship or any part of the Colony as aforesaid, shall for the purposes of this section be deemed to be a smuggling ship unless the contrary be proved.

Customs.

 [Cap.

309.

 3965 206.


Every person who cuts away, cuts adrift, removes, alters, defaces, sinks or destroys, or in any other way injures or conceals any aircraft, ship, buoy, anchor, chain, rope or mark in the charge of or used by any person for the prevention of smuggling, or in or for the use of the service of the customs shall incur a penalty of two hundred and fifty dollars.

Penalty for interfering with customs gear.

207.


If any person, not being an officer or otherwise authorised by law, intermeddles with or takes up any spirits or any goods prohibited to be imported or exported being in packages found floating upon or sunk into the sea, such spirits or goods prohibited to be imported or exported shall be for- feited and every such person shall incur a penalty of one hundred dollars.

Inter- meddling with goods found floating.

Writs of assistance.

Search warrant.

208.
All writs of assistance issued from the Supreme Court (which is hereby authorised and required to grant such writs upon application by the Comptroller) shall continue in force during the reign for which they were granted and for six months afterwards; and any officer having such writ of assis- tance may, by day or by night, enter into and search any house, shop, cellar, warehouse, room or other place, and in case of resistance break open doors, chests, trunks, and other packages, and seize and bring away any uncustomed or pro- hibited goods, or any books or documents relating thereto, and put and secure the same in a Queen's warehouse.
209.
If any officer has reasonable cause to suspect that any uncustomed or prohibited goods, or any books or documents relating to uncustomed or prohibited goods, are harboured, kept or concealed in any house or other place in the Colony, and it shall be made so to appear by information on oath before any magistrate or justice of the peace in the Colony, it shall be lawful for such magistrate or justice of the peace by special warrant under his hand to authorise such officer to enter and search such house or other place by day or by night, and to seize and carry away any such uncustomed or prohibited goods, or any books or documents relating to uncustomed or prohibited goods, as may be found therein; and it shall be lawful for such officer, in case of resistance, to break open any door, and to force and remove any other impediment or obstruction to such entry or seizure as aforesaid.
210.

Any officer may upon reasonable suspicion stop and Othfficers n:tay estc.p carriage, examine any ship, aircraft or carriage within the Colony to ascertain whether any uncustomed or prohibited goods are 3966 Cap.

309.]

Customs.
309.]

Customs.

contained therein; and, if none shall be found, the officer shall not on account of such stoppage and examination be liable to any prosecution of action at law; and the person in charge of any such ship of aircraft and any person driving or conducting such carriage refusing to stop or allow such examination when required by any officer shall incur a penalty of five hundred dollars.

Officer may patrol freely.

211.


Any officer, when on duty, may patrol upon and pass freely either on foot or otherwise, along and over and enter any part of the Colony other than a dwelling-house, and any such officer so proceeding shall not be liable to any criminal or civil proceedings for so doing.

Officer may moor or park patrol craft or carriage.

212.
212.

The officer in charge of any aircraft, ship or carriage employed for the prevention of smuggling, may take such aircraft, ship or carriage, to such place as he shall deem most convenient for that purpose, and keep any such aircraft, ship or carriage at such place and for such time as he shall deem necessary and proper; and such officer shall not be liable to any criminal or civil proceedings for so doing.

General penalty.

Penalty in cases of forfeiture.

PART XII.—GENERAL.

213.


Save as otherwise provided in section 214 any person who is convicted of any offence against the customs laws for which no specific penalty is provided shall incur a penalty of two hundred and fifty dollars.

214.
Where any aircraft, ship, carriage or goods become liable to forfeiture under the customs laws, any person who shall be knowingly concerned in the act or omission which renders the same liable to forfeiture shall be guilty of an offence, and shall incur the penalty provided by this Ordinance in respect of such offence, or, where no such penalty is provided, shall incur a penalty of five hundred dollars, or treble the value of any goods seized, at the election of the Comptroller; and any such person may be arrested and detained by any officer, and taken before a magistrate to be dealt with according to law: Provided that no person shall be arrested whilst actually on board any aircraft or ship in the service of a foreign state or country.
Penalty for false declaration, etc.

215.

Any person who, in any matter relating to the customs, or under the control or management of the Comptroller— (a) makes and subscribes, or causes to be made and sub- scribed, any false declaration; or Customs.

[Cap.

309.
3967 (b) makes or signs or causes to be made or signed, any declaration, certificate or other instrument required to be verified by signature only, the same being false in any particular; or (c) makes or signs any declaration made for the considera- tion of any officer on any application presented to him, the same being untrue in any particular; or (d) when required by the customs laws to answer questions put to him by any officer, refuses to answer such questions or answers any such questions untruly; or (e) counterfeits, falsifies, or wilfully uses when counter- feited or falsified, any document required by the customs laws, or by or under the directions of any officer, or any instrument used in the transaction of any business or matter relating to customs; or (f) alters any document or instrument after the same has been officially issued; or (g) counterfeits the seal, signature, initials or other mark of or used by any officer for the verification of any such document or instrument, or for the security of goods, or any other purpose in the conduct of business relating to the customs, or under the control or management of the Comp- troller; or (h) on any document or instrument required for the purpose of the customs laws counterfeits or imitates the seal, signature, initials or other mark of or made use of by any other person whatsoever, whether with or without the consent of such person , shall incur a penalty of two thousand five hundred dollars.
Penalty for evading customs laws regarding imported or exported goods.

216.
Every person who— (a) imports or brings or is concerned in importing or bringing into the Colony any prohibited goods, or any goods the importation of which is restricted, contrary to such prohibition or restriction, whether the same be unloaded or not; or (b) unloads or assists or is otherwise concerned in unloading, any goods which are prohibited, or any goods which are restricted and imported contrary to such restriction; or (c) knowingly harbours, keeps or conceals, or knowingly permits or suffers or causes or procures to be harboured, kept or concealed, any prohibited, restricted or uncustomed goods; Or 3968 Cap.
309.]

 Customs.

Penalty in relation to concealed goods, etc.

Power of Comptroller to purchase goods in certain cases.
(d) knowingly acquires possession of or is in any way knowingly concerned in carrying, removing, depositing, con- cealing, or in any manner dealing with any goods with intent to defraud the revenue of any duties thereon, or to evade any prohibition or restriction of or applicable to such goods; or (e) is in any way knowingly concerned in any fraudulent evasion or attempt at evasion of any import or export duties of customs, or of the laws, and restrictions of the customs relating to the importation, unloading, warehousing, delivery, removal, loading and exportation of goods; shall for each such offence incur a penalty of treble the value of the goods or five hundred dollars at the election of the Comp- troller; and all goods in respect of which any such offence shall be committed shall be forfeited.
217.
If any person imports or exports, or causes to be imported or exported, or attempts to import or export any goods concealed in any way, or packed in any package or parcel (whether there be any other goods in such package or parcel or not) in a manner calculated to deceive the officers of customs, or any package containing goods not corresponding with the entry thereof, such package and the goods therein shall be forfeited, and such person shall incur a penalty of five hundred dollars, or treble the value of the goods contained in such package, at the election of the Comptroller.
218.
(1) Notwithstanding the provisions of section 217, if, upon the examination of any imported goods, which are charge- able with duty upon the value thereof, it appears to the Comp- troller that the value of such goods as declared by the importer and according to which duty has been or is sought to be paid is not the `true value thereof, it shall be lawful for the Comp- troller to detain the same, in which case he shall give notice in writing to the importer of the detention of such goods, and of the value thereof as estimated by him, either by delivering such notice personally, or by transmitting the same by post to such importer addressed to him at his place of abode or business.
(2) The Comptroller shall, within fifteen days after the deten- tion of such goods, determine either that the goods are or may be correctly entered according to the value declared by the importer and permit the same to be delivered, or to retain the same for the public use of the Colony, in which latter case he shall cause the value at which the goods were declared by the importer, together with an addition of five per eentum, and the duties already paid to be paid to the importer in full Customs.
[Cap.

309.

 3969 satisfaction for such goods; or he may permit such person, on his application for that purpose, to enter the goods according to such value and.

on such terms as he may direct.

(3) Such goods, if retained, shall be disposed of for the benefit of the Colony, and if the proceeds arising therefrom, in case of sale, exceed the sum so paid, and all charges incurred by the Colony, such surplus shall be disposed of as the Governor may direct.
Officer taking unauthorised fees, etc.

219.
If any officer shall demand or accept any fee, perquisite or reward whether pecuniary or otherwise, directly or indirectly, from any person on account of anything done or to be done by him, or omitted to be done by him, in or in any way relating to his office or employment, except such as he shall be permitted to demand or receive with the approval of the Governor or Comptroller, such officer so offending shall, on proof thereof to the satisfaction of the Governor, be dismissed from his office; and if any person shall give, offer or promise to give any such fee, perquisite or reward, such person shall for every offence incur a penalty of five hundred dollars.
Collusive seizure, bribery, etc.

220.
If any officer makes any collusive seizure, or delivers up, or makes any agreement to deliver up or not to seize any aircraft, ship, carriage or goods liable to forfeiture, or demands or takes any bribe, gratuity, recompense or reward for the neglect or non-performance of his duty, or conspires or connives with any person to commit an offence against the customs laws for the purpose of seizing any aircraft, ship, carriage or goods, and obtaining any reward for such seizure or otherwise, every such officer shall incur a penalty of two thousand five hundred dollars and be rendered incapable of holding any office under the Government of the Colony, and every person who gives or offers or gives or promises to give or procures to be given, any bribe, recompense or reward to, or shall make any collusive agreement with any such officer to induce him in any way to neglect his duty, or to do, conceal or connive at any act whereby any provisions of the customs laws may be evaded, shall incur a penalty of two thousand five hundred dollars.
221.

If any person offers for sale any goods under pretence that the same are prohibited, or have been unloaded and removed without payment of duties, all such goods (although not prohibited or liable to any duties) shall be forfeited.

Offering goods for sale under pretence that they arc smuggled.

3970 Cap.

309.]

 Customs.

General provisions as to forfeiture.

Procedure on seizure.

222.
Subject to the provisions of sections 199 and 200, all aircraft, ships and carriages, together with all animals and things made use of in the importation, attempted importation, landing, removal, conveyance, exportation or attempted expor- tation of any uncustomed, prohibited or restricted goods, or any goods liable to forfeiture under the customs laws shall be forfeited; and all aircraft, ships, carriages and goods together with all animals and things liable to forfeiture, and all persons liable to be detained for any offence under the customs laws or under any law whereby officers are authorised to make seizures or detentions, shall, or may be seized or detained in any place by any person duly employed for the prevention of smuggling, or by any person having authority from the Comptroller to • seize or detain the same, and all aircraft, ships, carriages, and goods, together with all animals and things so seized, shall forthwith be delivered into the care of the Comptroller; and the forfeiture of any aircraft, ship, carriage, animal or thing shall be deemed to include the tackle, apparel and furniture thereof, and the forfeiture of any goods shall be deemed to include the package in which the same are found and all the contents thereof.
223.
(1) Where any seizure is made of any goods forfeited under the provisions of the customs laws or any law enabling officers to make seizures, and the goods seized are not in the possession of the offender, master or person in charge of the vessel, aircraft or vehicle, or owner of the goods, or the seizure has not been made in the presence of the offender, master or owner as aforesaid, the seizing officer shall give notice in writing to the master or owner as aforesaid, if known to him by delivering the notice to him personally, or by sending such notice by post to his usual place of abode, or his business premises, if known.
(2) All seizures lawfully made under the customs laws or 'any other law shall be deemed to be taken and condemned and may be sold or otherwise disposed of in such mariner as the Comptroller may direct, unless the person from whom the seizure has been made, or the master or owner as aforesaid or some person by them duly authorised, gives notice to the Comptroller within one calendar month from the date of the seizure that lie claims the goods, whereupon proceedings shall be taken for the forfeiture and condemnation thereof: Provided that animals or perishable goods may be sold forthwith by public auction and the proceeds of such sale retained to abide the result of any claim which may be lawfully made.
Customs.

[Cap.

309.

 3971 (3) Where any proceedings are taken for forfeiture and con- demnation, the court may, except in the case of goods subject to any prohibition or restriction, order delivery of the thing seized to the claimant on security being given for the payment to the Comptroller of the value thereof in case of condemnation.

224.
224.

All seizures whatsoever which have been made and condemned under the customs laws, or any other Ordinance by which seizures are authorised to be made by officers, shall be disposed of in such manner as the Comptroller may direct.

Disposal seizure.

Where a penalty is prescribed for the commission of an Limit of per.alty.
225. offence under the customs laws, such offence shall be punishable by a penalty not exceeding the penalty so prescribed: Provided that where by reason of the commission of any offence the payment of any customs duty has or might have been evaded the penalty imposed shall, unless the court for special reasons thinks fit to order otherwise, and without prejudice to the power of the court to impose a greater penalty, be not less than treble the amount of duty payable.

226.
226.

When any seizure has been made, or any fine or penalty G°vern% incurred or inflicted, or any person committed to prison for any 1,311Zurrr, ete!

offence against the customs laws, the Governor may direct restoration of such seizure whether condemnation has taken place or not, or waive or compound proceedings or mitigate or remit such fine or penalty, or release such person from confinement either before or after conviction on any terms and conditions, as he shall see fit.

227.
227.

Subject to the approval of the Governor (which approval may be signified by general directions to the Comptroller) and notwithstanding anything contained in section 225, the Comp- troller may mitigate or remit any penalty or restore anything seized under the customs laws at any time prior to the com- mencement of proceedings in any court against any person for an offence against the customs laws or for the condemnation of any seizure.

ptroller may n;e ait:g 228.


The Comptroller may, with the approval of the Governor, the reward any person who infor him of any offence penalty : customs laws or assists in theecovery of any fine or Provided that such approval need not be obtained for a Rewards.

reward not exceeding fifty dollars.

B.G.—Vor... V.-44 3972 Cap.

309.]

 Customs.

Steamship agents.

229.
Where under the customs laws any special procedure is prescribed in regard to steamships, and where the owner of any steamship is not resident in the Colony, it shall be the duty of the master or owner of such steamship to appoint an agent in the Colony for the purpose of performing any act which may under the customs laws be performed by the agent of the master or owner of a steamship; and if the master or owner of any steam- ship shall fail to appoint an agent as aforesaid, and until such agent be appointed or if such agent shall not give security when so required to the satisfaction of the Comptroller for the due observance of the customs laws, then such steamship shall be subject to the requirements of the customs laws applicable to ships other than steamships, and on failure or omission to perform any such requirement, the owner or master shall be liable in respect of such failure or omission to all penalties that might be imposed upon them or either of them under the customs laws if such ship were not a steamship.
Form of document.

230.

Every document submitted to the Comptroller or his officers for the purposes of the customs laws shall be in such form as may be prescribed, if any, and shall contain the particulars required by such form or indicated therein.

231.

(1) The importer, exporter, or any person concerned in Production of documents.
the importation or exportation of any goods shall, on the request of any officer made at any time within three years of the date of importation or exportation, as the case may be, or of the date of delivery to the proper officer of an entry for such goods, if the same have been entered, produce for the inspection of such officer the invoices, books of account and any other documents of what- ever nature relating to such goods which the officer shall require and shall answer such questions and make and subscribe such declarations regarding the weight, measure, strength, value, cost, selling price, origin and destination of such goods, and the name of the place whence or where any imported goods were consigned or transferred from one aircraft or ship to another, as shall be put to him by the officer, and shall produce such evidence as the officer may consider necessary in support of any information so furnished; and if the importer or exporter or other person con- cerned as aforesaid shall without reasonable cause neglect or refuse to carry out any of the provisions of this section, he shall incur a penalty of five hundred dollars, and the Comptroller may, on such neglect or refusal, refuse entry or delivery or prevent shipment if the goods have not been entered or delivered or shipped or may allow entry, delivery or shipment upon such terms and conditions, and upon deposit of such sum, pending the Customs.
[Cap.

309.

 3973 production of the proper documents and declarations, as he shall see fit to impose or require.

(2) The deposit made in accordance with subsection (1) of this section shall be forfeited unless within three months of the time of deposit, or such further period as the Comptroller may allow, the person making the deposit shall produce the required documents or declarations to the Comptroller.

232.
Where any person is required to submit any report, entry, declaration, or other form for the purpose of the customs laws, the Comptroller may require such person to submit as many copies thereof as he may deem necessary; and where the Comptroller shall require invoices or certificates of origin, or both to be produced for any goods imported or exported, he may require such invoices or certificates of origin, or both, to be submitted in duplicate and may retain the duplicates, or, if such invoices or certificates of origin, or both, are not submitted in duplicate, he may retain the originals.
Copies of documents to be submitted.

if required.

233.

Where any document required for the purposes of the customs laws contains any words not in the English language, the person required to produce such document shall produce therewith a correct translation thereof in English.

nslation.

234.
nslation.

234.

Any officer may on the entry of any goods, or at any time afterwards, take samples of such goods for such purpose as the Comptroller may deem necessary, and such samples shall be disposed of and accounted for in such manner as the Comptroller may direct.

Samples.

Examination and handling of goods.

235.
All goods subject to the customs laws shall be liable to such examination as the Comptroller may direct and the unload- ing, loading and removal of goods and bringing them to the proper place for examination and weighing, putting them into scales, opening, unpacking, repacking, bulking, sorting, lotting, marking and numbering, where such operations respectively are necessary or permitted, and removing to and placing them in the proper place of deposit until delivered or put on board an exporting aircraft or ship, shall be performed by or at the expense of the owner of such goods; and the owner shall unpack, sort, pile or otherwise prepare any goods either before or after entry thereof in such manner as the proper officer shall require to enable him to examine or take account of the same.
B.G.—Vot.

V.-44• 3974 Cap.

309.]

 Customs.

Repacking: sampling of goods by owner.

Remission of duty on goods lost, destroyed or abandoned.

236.
236.

The Comptroller may direct what goods may be skipped in a customs area or warehouse, or bulked, sorted, lotted, packed and repacked there, and the manner thereof, and direct in what manner and subject to what conditions the owner of any goods may take samples thereof: Provided that no goods may in any such building or place be repacked into packages of a size in which the same are pro- hibited to be imported or exported, unless express provision therefor is made by law.

237.
If any goods are lost or destroyed by unavoidable accident before the same have been delivered out of the care of any officer, either on board an aircraft or ship, or in removing, loading, unloading, or receiving into a customs area or ware- house, or in the customs area or warehouse, or in course of delivery therefrom, the Comptroller, if satisfied that such goods have not been and will not be consumed in the Colony, may remit or return the duties due or paid thereon, and any goods which may be abandoned by the owner thereof as not worth the duty while in the charge of any officer, may be destroyed or otherwise disposed of as the Comptroller shall direct at the cost and charges of such owner, and the Comptroller may thereupon remit or return the duties due or paid thereon.
Drawback on goods lost.

Drawback on goods abandoned.

238.

Where it is proved to the satisfaction of the Comptroller that any goods after being duly put on board an aircraft or ship for exportation or use as stores have, either before or after exportation, been destroyed by accident on board such aircraft or ship, any drawback or allowance payable on the goods shall be payable in the same manner as if the goods have been actually exported or used as stores.

239.
239.

Where it is proved to the satisfaction of the Comptroller that any goods after being duly put on board an aircraft or ship for exportation or use as stores have been materially damaged on board such aircraft or ship, any drawback or allowance payable in respect of the goods shall, if they are with the consent of the Comptroller discharged in the Colony and abandoned to the Government, be payable as if the goods had been actually exported or used as stores.

Modification of declaration.

240.


The Comptroller may modify the form of declaration required under section 48 in such manner as he may think necessary for adapting it to the provisions of sections 238 and 239.

Customs.

 [Cap.

309.

 3975 241.
(1) Whenever any person makes application to any officer to transact any business on behalf of any other person, such officer may require the person so applying to produce a written authority from the person on whose behalf such ap- plication is made, and in default of the production of such authority may refuse to transact such business; and any docu- ment required by the customs laws to be signed by any particular person, if signed by any person authorised as aforesaid on behalf of the person required to sign the same, shall be deemed for all purposes to be signed by the person required to sign the same: Provided that the Comptroller may in his discretion refuse to allow any such application as aforesaid.
(2) It shall be lawful for the Governor in Council to make regulations for the licensing of persons to transact business with the customs on behalf of others.

Authority to be pro- duced by person acting for another.

n 242.
Where any document or declaration is required by the !vfit -int g !- g si na customs laws to be signed in the presence of the Comptroller, or any particular officer, if such document or declaration is signed in the presence of a witness whose signature is known to and who is approved by the Comptroller or the officer who receives the same, then in such case such document or declaration shall be as valid as if it had been signed in the presence of the Comptroller or the officer in whose presence it is required to be signed.
Master to attend before Comptroller if so required.

243.
Where under the customs laws the master or agent of any aircraft or ship is required to answer questions put to him by the Comptroller or any officer, and such aircraft or ship shall be within the Colony and shall not have left her final position, anchorage or berth preparatory to leaving the Colony it shall be lawful for the Comptroller or such officer to require the master to attend before him at the office of the Comptroller or such officer, and in such case the requirements of the customs laws shall not be deemed to have been fulfilled unless the master shall so attend when so required: Provided that it shall be lawful for the master with the consent of the Comptroller or such officer, to depute a senior officer of such aircraft or ship to attend for the purpose of answering such questions, and in such case, any reply made to any question put to such senior officer by the Comptroller or such officer as aforesaid shall for the purposes of section 215 be deemed to have been made by the person required to answer such questions.
3976 Cap.

309.]

 Customs.

Time of importation, etc., defined.

244.

(1) If for any purpose of the customs laws it becomes necessary to determine the precise time at which an importation of any goods shall be deemed to have had effect, such time shall be deemed to be the time at which the aircraft or ship importing such goods actually arrived in the Colony.
(2) If any question arises upon the arrival of any aircraft or ship at any port or place in the Colony in respect of any charge or allowance for such aircraft or ship, exclusive of cargo, the time of such arrival shall be deemed to be the time at which such aircraft or ship shall first be boarded by any person other than the pilot in the employment of the Government at such port or place.
(3) The time of exportation of any goods shall be deemed to be the time when the same are put on board the exporting aircraft or ship, except in the case of goods prohibited to be exported, with reference to which the time of exportation shall be deemed to be the actual time at which the aircraft or ship departed from her final position, anchorage or berth within the Colony.
(4) Notwithstanding anything in this section hereinbefore contained in the case of goods imported or exported overland or by inland waters, the time of importation or exportation, as the case may be, shall be deemed to be the time at which such goods shall pass across the boundaries of the Colony.

Special packages and coverings deemed goods.

245.
245.

All packages and coverings in which goods are imported or exported and which in the opinion of the Comptroller— (a) are not the usual or proper packages or coverings for such goods; or (b) are designed for separate use, other than as packages or coverings for the same or similar goods, subsequent to importation or exportation, as the case may be; shall for all purposes of the customs laws be deemed to be separate articles except in cases where a contrary provision shall be made.

Power of arrest.
Power of arrest.

246.

In addition to any other power of arrest or detention con- ferred by the customs laws, any officer may arrest and detain any person whom he finds committing an offence against the customs laws, and take him before a magistrate to be dealt with according to law.

Arrest after escape.

247.

If any person liable to arrest under the customs laws escapes from any officer attempting to arrest him, or if any officer is for any reason whatever unable or fails to arrest any Customs.
[Cap.

309.

 3977 such person, such person may afterwards be arrested and detained by any officer at any place in the Colony within seven years from the time such offence was committed, and dealt with as aforesaid, as if he had been arrested at the time of committing such offence.

248.

The Auctioneer's Ordinance shall not apply to sales under the customs laws when conducted by an officer, which officer is hereby authorised to conduct such sales.

Sales under the customs laws.

Cap.

349.


249.

When the duty on any goods sold at any customs sale shall be chargeable ad valorem, the value for duty for such goods shall be the price realized at the sale, or the value appraised by the proper officer, whichever is the greater.

Value of articles sold by auction.

250.
250.

Any person requiring a receipt for duties payable under the customs laws or for any other moneys which are brought to account in accordance with the directions of the Comptroller on a bill of entry may have the same upon his furnishing the proper officer with an additional copy of the bill of entry; and such additional copy of the bill of entry, after having been compared with the original entry and signed by the proper officer, shall be delivered as a receipt to the person requiring it.
Receipts for duties and other payments made on bills of entry.

PART XIII.—LEGAL PROCEEDINGS.

251.


Subject to the express provisions of the customs laws, any offences under the customs laws may be prosecuted, and any penalty or forfeiture imposed by the customs laws may be sued for, prosecuted and recovered summarily, and all rents, charges, expenses and duties, and all other sums of money whatsoever payable under the customs laws may be recovered and enforced in a summary manner before a magistrate on the complaint of any officer.

252.
252.

Proceedings under the customs laws may be commenced at any time within seven years after the date of the offence.

253.
253.

Where any court has imposed a penalty for an offence against the customs laws, and such penalty is not paid, the court may, notwithstanding anything contained in any other law, order the defendant who is convicted of such offence, in default of payment of the penalty adjudged to be paid, to be imprisoned for any term not exceeding six months, where the penalty does not exceed five hundred dollars, or twelve months where the penalty exceeds five hundred dollars, Prosecutions for customs offences.
Proceedings to be taken within 7 years.

Alternative prison sentence.

Ili 3978 Cap.

309.]

 Customs.

Imprison- ment for second offence.

254.


Where a penalty of five hundred dollars or upwards has been incurred under the customs laws, and the defendant has previously been convicted for an offence against the customs laws, or has previously incurred a pecuniary penalty or forfeiture under the customs laws which has been enforced in any court, the court may, if it thinks fit, in lieu of ordering payment of a pecuniary penalty, order the defendant to be imprisoned for any period not exceeding one year.
Limitation as to pleading.

Place of offence.

255.

The fact that any duties of customs have been secured by bond or otherwise shall not be pleaded or made use of in answer to or in stay of any proceeding under the customs laws.

256.

Every offence under the customs laws shall be deemed to have been committed and every cause of complaint to have arisen either in the place in which it actually was committed or arose, or in any place on land where the offender or person prosecuted may be or be brought.
Officer may prosecute.

257.

Any officer may prosecute and conduct any information or other proceeding under the customs laws in respect of any offence or penalty.

Costs.

258.

In all proceedings under the customs laws the same rules as to costs shall be observed as in proceedings between private persons.

Claims to seized goods to be made in name of owner.

259.
(1) No claim or appearance shall be entered to any in- formation filed or exhibited for the forfeiture of any animal, carriage, aircraft, ship or goods seized for any cause of forfeiture in any court unless such claim or appearance be made by or in the real name of the owner thereof, describing his place of residence and occupation; and if such claimant shall reside in the• Colony, oath shall be made by him before the court before which such information shall be exhibited, that the said animal, carriage, aircraft, ship or goods were his property at the time of 111 seizure; but if such person shall reside outside of the Colony,then oath shall be made by the attorney by whom such claim or appearance shall be entered that he has full authority from such claimant to make or enter the same, and that to the best of his knowledge and belief the same were at the time of seizure, the bona fide property of the claimant; and on failure of making such proof of ownership such animal, carriage, aircraft, ship or goods shall be condemned, as if no claim or appearance had been made; and, if such animal, carriage, aircraft, ship or goods shall at the time of the seizure thereof be the bona fide property of any number of owners exceeding five, it shall not be necessary for Cap.
328.

Certificate of probable cause of seizure.

Customs.

more than two of them to enter such claim or appearance part of themselves and their co-owners, or to make such oat, aforesaid; and if such animal, carriage, aircraft, ship or goo,.

shall be at the time of seizure the property of a company, such claim and appearance may be entered and oath made by the secretary or a ,rector of such company.
(2) For the purpose of this section a company means a limited company registered in the Colony under the provisions of the Companies Ordinance, but does not include any company or association of persons calling themselves a company not 'so registered.

260.
In case any information or suit is commenced or brought to trial on account of the seizure of anyanimal, carriage, aircraft, ship or goods, or pursuant to any act done by any officer in the execution or intended execution of his duty under the customs laws, and such information or suit be dismissed, and it appears to the court before whom the same shall have been tried that there was probable cause for such seizure or act the court shall certify on the record that there was such probable cause, and in such case the person who made such seizure or performed such act shall not be liable to any action, indictment or other suit or prosecu- tion on account of such seizure or act; and a copy of such certifi- cate verified by the signature of the officer of the court, shall at the request of the officer concerned be given to him, and the same shall for all purposes be sufficient evidence of such certificate; and in case any action, indictment or other suit or prosecution shall be commenced and brought to trial against any person on account of any seizure or act aforesaid (whether any informa tion be brought to trial in respect of the same or not, or, having been brought to trial, the court shall pot have certified that there was a probable cause for such sei'zure or act), wherein a verdict shall be given against the defendant, if the Court shall be satisfied that there was probable cause for such seizure or act, then the plaintiff shall recover any things seized or the value thereof without costs of suit, but no conviction shall be recorded against the defendant.
PART XIV.—PROOF IN PROCEEDINGS.

261.

In any prosecution under the customs laws, the proof that the proper duties have been paid in respect of any goods, or that the same have been lawfully imported or exported, or law- fully put into or out of any aircraft or ship, or lawfully trans- ferred from one aircraft or ship to another aircraft or ship shall lie on the defendant.

Onus of proof on defendant in certain cases.

Customs.

.
The averment that the Comptroller has elected that any dcular penalty should be sued for or recovered, or that any ,Jods thrown overboard, staved or destroyed were thrown over- board, staved or destroyed to prevent seizure, or that any person is an officer, or that any person was employed for the prevention 1 smuggling, or that the offence was committed, or that any act was done within the limits of any port, or in the waters of the Colony, or over the Colony, or where the offence is committed in any port or place in the Colony, the naming of such port or place in any information or proceedings, shall be deemed sufficient, unless the defendant in any such case shall prove the contrary.
263.

If upon any trial a question shall arise whether any person is an officer, his own evidence thereof shall be deemed sufficient, and every such officer shall be deemed a competent witness upon the trial of any suit or information on account of any seizure or penalty, notwithstanding such officer may be entitled to any reward upon the conviction of the party charged in such suit or information.

264.
(1) In all cases where any penalty the amount of which is to be determined by the value of any goods is sued for under the customs laws, such value shall, as regards proceedings in any court, be estimated and taken according to the rate and price for which goods of the like kind but of the best quality upon which the duties of customs shall have been paid were sold at or about the time of the offence, or according to the rate and price for which the like kind of goods were sold in bond at or about the time of the offence with the duties due thereon added to such rate or price in bond.
(2) A certificate under the hand of the proper officer of the value of such goods shall be accepted by the court as prima facie evidence of the value thereof.

265.
In case any book or document required by the customs laws be required to be used as evidence in any court as to the transactions to which it refers, copies thereof certified by an officer shall be admissible for that purpose without production of the original; and certificates and copies of official documents purporting to be certified under the hand and seal or stamp of office of any of the principal officers of Customs and Excise in the United Kingdom, or of any Comptroller of colonial revenue in any British possession, or of any British Consul or Vice-Consul in a foreign country shall be received as prima facie evidence.
Evidence of officers.

Valuation of goods for penalty.

Copies of documents valid.

Customs.

 [Cap.

309.

 3981 266.

(1) If upon the trial of any issue touclirig any seizure, Proof of of order penalty or forfeiture, or other proceedings under the customs Governor, laws or incident thereto, it may be necessary to give prof of any etc.,.
or of order issued by the Governor, Comptroller or any perscajn the coreoveartn- employment of the Government, the order, or any letter or ment instructions referring thereto, shall be admitted and taken as chemist' sufficient evidence of such order, if any such document purports to be signed by any such functionary, or shall appear to have been officially printed or issued, unless the contrary be proved.
(2) In any proceedings under the customs laws the production of a certificate purporting to be signed by a Government chemist shall be sufficient evidence of all matters therein stated unless the contrary be proved.

267.

Condemnation by any court under the customs laws may be proved in any court, or before any competent tribunal, by the production of a certificate of such condemnation purporting to be signed by the officer of such court.

PART XV.—MISCELLANEOUS.

268.


The Comptroller may permit the entry, unloading, re- moval and loading of goods, and the report and clearance of aircraft and ships in such form and manner as he may direct to meet the exigencies of any case to which the customs laws may not be conveniently applicable.

269.
Notwithstanding any other provisions of this Ordinance, the Comptroller may, in any case he deems proper and in sub- stitution for any proceedings in a court of summary jurisdiction, accept on behalf of the Crown a sum of money by way of com- pensation from any person reasonably suspected of a contraven- tion of the Ordinance or any regulations made thereunder: Provided that such compensation shall be accepted only where the person reasonably suspected of such contravention has expressed his willingness in the form prescribed by the Comptroller that the contravention as aforesaid shall be so dealt with.
Certificate of con- demnation.

Discretion- ary power to Comptroller in special circum- stances.

Power to accept compensa- tion for offences.

270.


Where in any Order in Council made applicable to the Colony in accordance with the provisions of the Air Navigation Acts, 1920 and 1936, or any amending Act, or in any regulations made under any such Order in Council, any provision shall be made contrary to the customs laws such provision shall have effect to the exclusion of the corresponding provision contained in the said laws.

Effect of Air Navigation Orders in Council.

3982 Cap.

309.]
3982 Cap.

309.]

Customs.

Commis- ioned air- s craft or ships.

 his hand to the bes 271..
The captlain or other officer having charge of any aircraft or ship havinrj commission from Her Majesty or from any foreign State, having on board any goods laden at any port or place outs*, the Colony shall, on arrival at any port or place in the Col'ony, and before any part of such goods be taken out of suc officer `aircraft or ship, or when called upon so to do by any t of his deliver an account in writing and knowledge of the quality and quantity of every package or parcel of such goods, and of the marks and numbers thereon, and of the names of the respective consignors and consignees of the same, and shall make and subscribe a declaration at the foot of such account declaring to the truth thereof, and shall also truly answer to .
the Comptroller or other proper officer such questions concerning such goods as shall be required of him and on failure thereof such captain or other officer shall incur a penalty of five hundred dollars; and all such aircraft and ships shall be liable to such searches as merchant aircraft and ships are liable to, and officers may freely enter and go on board all such aircraft and ships, and bring from thence on shore into the Queen's warehouse any goods found on board any such aircraft or ship as aforesaid, subject nevertheless to such regulations in respect to aircraft or ships of war belonging to Her Majesty as shall from time to time be directed in that respect by the Governor in Council.
Comp- troller may prescribe forms.

Power to make regulations.

Existing ports, warehouses, etc., to continue.

272.

Subject to the provisions of this Ordinance and any regulations made thereunder, the Comptroller may from time to time prescribe forms required to be used for the purposes of the customs laws and any such forms so prescribed shall be published in the Gazette one month before such forms shall be required to be used.

11, .
11, .

The Governor in Council may make regulations for the further, better or more convenient effectuation of any of the provisions or purposes of the customs laws, and may, in such regulations, prescribe fees, rents or charges to be paid in respect of any matter therein referred to.

273.

274.
273.

274.

All ports, warehouses, sufferance wharves and boarding stations, approved as such at the commencement of this Ordi- s nance, shall continue to be ports, warehouses, sufferance whary shall es b and boarding statiQns, and all duly appointed wharves g until di deemed to be approve reof d places revoked d n this er un the appointment the Ordinance.

of loading and unloa is Customs.

 [Cap.

309.

 3983 FIRST SCHEDULE.

PART I.


(As substituted by section 4 (1) of the Customs Duties Ordinance, Cap.

310.)

GENERAL PROVISIONS.

8.7.

1.

Part I of this schedule embodies a classification of goods for import and goods for export for both tariff and statistical purposes.

2.

The General Notes at the beginning of Sections and Chapters in Part I of this schedule shall be deemed part of the tariff.

3.
3.

The following abbreviations wherever they appear in this schedule shall have the meanings hereunder assigned to them— Abbreviation No.

... Pr.

... Doz.

... Doz.

Pr.

 Doz.

Pk.

 Or.

... Gr.

Box 100 I. Uts.

 L. Ft. Sq.

Ft. Cu.

Ft. L. Yd.

 Sq.

Yd.

 B. Ft. Std.

L. Ft. Sup.

Ft. 0 Lb.

... Cwt.

 Ton ... Gr.

Ton.

 Oz.


T.... L. Oz.... L. 'Gal.

 P. Gal.

 Bch.

 Ct. Cnt.

... Brl.

... k.w.

... n.e.s.

... Meaning ...

Number ...

Pair ...

Dozen ...

Dozen Pairs ...

Dozen packs of 53 cards ...

Gross ...

Gross Boxes (matches) • • .

100 International Units • •• Linear Foot • • • Square Foot • •• Cubic Foot • • • Linear Yard • • • Square Yard Board Foot (12 in.

by 12 in.

by 1 in.)


Linear Foot of 1} in.

standard width Superficial Foot Ounce (avoirdupois) Pound (avoirdupois) Hundredweight (112 lb.

avoirdupois) Ton (of 2,240 lbs.)

Gross Tonnage Ounce (Troy) Liquid Ounce Gallon (Liquid—Imperial) Gallon (Proof) Bunch Carat Count Barrel (of 35 gallons Imperial) Kilowatt Not elsewhere specified or included.

4.
4.

The Comptroller may, for the purpose of applying Part I of this schedule, assimilate goods not specified therein by name, to the goods which appear to him most closely to resemble the same in character.

5.

The " Preferential Tariff " shall apply to those countries listed in Part II of this schedule.

6.

When the unit for classification is shown as " value ", this shall mean the c.i.f.

value, or f.o.b.

value as the case may be.

7.

The c.i.f.

value or f.o.b.


value shall be stated on the appropriate Customs entry forms for statistical purposes whether or not it is specifically required for classification purposes.

8.

The item number, description, unit number, quantity, weight, value, country of origin, and code number shall be shown on all entries.

lik 3984 Cap.

309.]

Customs.

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 [Cap.

309.

 3985 .

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Customs.

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 [Cap.

309.

 3987 .

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P.. 4 g4.0.1*, 2 C/2 0., „O .5 A ;.a -E 0 h. 1 ' 10 .., Cd 0•-••.-.

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cigs.5' C`l ;,1/ t Of:1,- 0 '73 b.-a 2, g "OP.


0A ,o g a 4'0 RI E, 'VS 9 Cl A 0tizi 0 0.1 • • a: 82 es lo 0 11 0= 8 CO 11 cM 8 (o 0 ^ .0C,1,31q 52222222 1/1/11MMMMM ,--rNM!t1 8 gggg2 0 141 0 0 CV N CO MMMMM I z 0 IL B.G.—Vo:.

V.-45 O X .
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9 ° El .$ 8 i—I 0 0 3988 Cap.

309.]

Customs.

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b L d e r a p e r P " d e r a p e r p r o ( d e i f i c e p s d e l r a e p , d e k a l f e r e h w e s l e t o n : s l a e r e c d n a ) " , s t a o r G .

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y t u d t r o p m i f o e t a R .


y t i t n a u q f o s t i n U .

f o o N m e t I .
y t i d o m m o : Customs.
[Cap.

309.

 3989 4 8 .

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f f i r a t 0 rig 0 Z 1 1 1 d n o c e S .
t i n u 1 1 1 1 1 1 1 1 1 1 i 1 1 $ 8 ,..e &.19 S 4 eso 11 11 e /0 ..., o ,., 84 eee ee-zri.

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309.]

Customs.

l a r e n e G .


f f i r a t .

y t u d eeeee .,.
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t i n u t i n U e d o c .


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;4 O Customs.

 [Cap.

309.

 :3991 lel ..i.'


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 'a ,-.. ee .= corn .±,-- .6-° 00 ,:`1.7-.1 .6.6.64i,sas as 8888888 8 r. I. I.

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s e o t a t o p d e e s g n i d u l c n I ) e ( 'pi 9 9 2 Cap.

309.

 Customs.

,..tti op— cl.. d d c" g e 0 g g 0 Aggg.e, A eeeee e g222":* g 44444 88888 a.&8.L& RASES • .0.0.0 44444 88888 RIU.
ti o 6 6.4 82228 44444 44 88888 88 ...„0 ,..o....op ..., t..a.a4.& sAg ESSES 44 .0,0 h•NNNN <0.0.0(0.

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c?1)°, eq ci c 8888E8E88E Customs.

 [Cap.

309.
[Cap.

309.

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f f i r a t l a i t n e r e f e r P .

f f i r a t ... 4) .

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t i n u p= 'D Z .

y t u d t r o p m i f o e t a R .


y t i t n a u q f o s t i n U --' g .t _ ,.., _ _ -1 -• as 44 r; 4.6 c...) 44 4, -gi ,-_,4 .6 ..,i; — '' : : : O.-^ 0 : : a 4 to P t i 1') • , ...1 44, x .5.; E .2 0 .... i 41 0.,a1 .i.

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z :.b" ,... 0 s 0 8 .2 8 2 *.4 88 88 ,-, 0., c?

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g O ci C U x to rra „ o 0.1 sa.E =t= :3994 Cap.
309.]

Customs.

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y t u d t r o p m i f o e t a R • I 8 61' kn crk E-1 E. 1-4 0 64 ry co .

y t i t n a u q f o s t i n U l a r e n e G .

f f i r a t I l a i t n e r e f e r P .

f f i r a t EV p o Z 0 ' Itz6 .— .,..

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04 11;4 CTI 4 4 444444 88 888888 k 6 I.Wkkkl.
a a aa&aaa 8 8 888888 d d ddddagd 4 8 k g .--.

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309.

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Customs.

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309.

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309.]

Customs.

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[Cap.

309.

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309.]

Customs.

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4 Customs.

 [Cap.

309.

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V.-47* 4022 Cap.

309.]

Customs .

y t u d t r o p m i f o e t a R .

y t i t n a u q f o s t i n U l a r e n e G .

f f i r a t 74 ..> .1u:I 2.

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 [Cap.

309.
[Cap.

309.

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y t u d t r o p m i f o e t a R .

y t i t n a u q f o s t i n U 171, ii -'' l a i t n e r e f e r P .

f f i r a t El V 0 z d n o c e S .


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3 CO c.' 't .1 '.. " .4`,Ocj 4 3333 3 0 CO CO CO CO CO 4024 Cap.

309.]

Customs.

1 .

6.; y a., V, t u d t r o p m i f o e t a R l a i t n e r e f e r P .

f f i r a t -.e.. 0 • •g -8 0 z .

y t i t n a u q f o s t i n U d n o c e S .


t i n u .gy m p 6 c, Z .0 .4 A .2 w0 6 e g0 OD =4 OD y ..6 D4D eeee e '.
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Customs.

[Cap.

309.

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 ...., ..t -..... en cc,: ,is CO e,... 0 000 o nLi 16,6 L6 16 ',2 `,`0' 1,:fp"E3 ',/3 .-4 ei ot et' .-i e•4 Cl) ui 16 Cl) = .... -.
--1 el 0 0 00 0000 0 0000o eo cO to c6 ci, Co e.6 ei) t6 `,i,' Z `,2 * ,1.2 43 '2 Cl) Cl) ,-.

el eV eV ct 14 c.6 tsi, to v::.

 Cl) ',co' 1)), Cl),, Cl) Co Cl).

c-, .

 o 0 r- ..., Cl) I- .

,c, CD ....';.• 6 z.g ,.


0 .8 /-4 0 8 --g ..,1 o- 73' .. 44E11 ET: 40 .2 a.'

gLI 0 -41:s c5 49Z d n o c e S .


t i n u t i n U e d o c .

o N .

y t u d t r o p m i f o e t a R .

y t i t n a u q f o a t i n U u-D 1,4 E-1 2 2 CO CO E-1 z PA rx4 0 z cr4 O Customs.

[Cap.

309.
[Cap.

309.

 4025 00 0 e. oo COm CO CO CO CO ge gee 0 geege mcommm CO CO mmmmm CO Comm c4e4m c4 0 e CO CO CO CO ee g g 00 0 0 cl ...,..4 N eg NO •-1 e-ge- g 000 0 CA ..-....N e-A-6-.0-ege 00000 NINNNN 0 e 0 0 CA CA I I I I I I I 1 e4e4 ,-1,-.
I I I I 1 1 1 1 1 v 0 0 -.14 i ti b 4 m 4 1 mil A .6 4 4 o0 8 I 00 8 8 3 I 0 8 8 I I • ... .241 4 44 4 .6.d 14 )-4 ..r3 14 1 44 14 14 I.
.644 14 14 14 I 4.6411 •4 14 14 , : : " m :-0 : e • .t .s I... ca CI cu 73 ::,•• : .2 : 4.., : : my = 1 A ° I.70 " ...IS.. • 4 • ''' •3 I-.

 - ,,,,, : -IS ca a : • i : • .,„-• ..T : • ,0 4 • .
• : ' tO : 74 = .... .

t3 2 0 4.., :c?

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.9 A - a).

z „; ho A tam -5 1 '4 ,0 0 I .

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ay 0 Elx1°`5 El ;-)' a a aj 54 0,...6,.

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.

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.7.

* : : .4 " " ........0 .

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• Z 0 : 4 0 • ° ea .

-4 ,„ a — i..,-.... co ID .
0 ,..cl -Q.- 1 a rz..'-' I'l 2 I Ei+AN ..- :—.

:,:$ •oa)0 , .3 c .

, .

a.

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 • • ° - • : ; g a a • r : • g PI 0 - `c> m g ,M g 1 ' : • •••• a - .

t • 4 .t.
t • 4 .t.

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 :1 g os t -g to - gp d• • rr a an 0 5 :-oglo' 4) : • ce to...Ice .,-.1114-.

t... r4r:L.,,, t.. .,- 0 ,..,47.= °.

 .E'-' P .5 .4 or q .0 c44... N t....1..—m ....1:14.0 9t : ,7.--E, Age...z.,4 %!-;si alg-d 1-f,Ei O.
.g,8000 t ..0 = ,f,-.

 , ""° El ..-' 4 :2 x 2 ''' g ic5 ''' - 47 lig 41 w '' mk C"1 411= s g g.,Z 2 .r.

P4 , 1.34 2-.

 a, .s.>.. 0...., 0 e. x ' .

1 .E.

o 0, t> E...2z4,- 2 ,0 0 -10,-51, e. .........„....4 wo,...,.....,gcd .,.>... gE-, Too .4 2E.No vg 147g 00(:) ,::) 'E,i CS MP E-1 V, XI : _.

• 00 — -e, .
• 00 — -e, .

& & CO C/2 1 : 43 ig a) 4-4 , o .

P. 4 b. :s .

g.4 • E g , PR .., 4/1 .1 "CI 1 -0 E-i 4 CI: :Ed ' .5.

75 Is 0 PII E B 7.1, '" to • .

d > ,.. E - • t. .1.1 ?...,° 8 : 0 ..c1 •-•.'

,74 110 pi' !..,.1) 8 c° -'°' P4 2.2.
= •.1 ..; r-i.vi.0 _.I t:li e.t 'D g ,g 2 ,0 A ,,T ri v., -rs ,„ , ca e.0 c.,(1 Cl .

o N m e t I f o .

y t i d o m m o c —4., 4... .4!

 (73.

CD tle, ci CO 0 Coo 0 .

.

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.

 .

 nnint4 )4 .0 CO COC, 10"S 't2 CO ....INM•41 .-IN -!N ui CO Lei Lei ct. ci esi r: vti •-• .--,-; N CO 0000 occoo o cocoo CO CO CO CO CO Co CO CO CO CO CO CO CO' CO n4 n0.410 n4 .41.0 n414 CO 14.414 CO VVVVV VcOVV VVVV 01 .--.

 o 0 t-L t-.
o 0 t-L t-.

CO CO CO CO Customs.

 [Cap.

309.

 4025 e ee .e CO .0 CO ee ........... eeeee MMMMM e ee e NNM M e e Co .
M M Cl ee e e 0. .

.

.-1,-.
.

.-1,-.

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: : : - : • : .7.a."

.bo : : :04 ci) 0.• o .

P, -3 fr•1 5 0 0 ..1 : r, , :.•%; 1 *'20:'' 4-1 .0 0 0 c.61 .5 t.).

 Ocd -0 g 0 : g : A ...... 2... i • 4 • T : Pi .

4 - : us q a.• .,...


 5 g cd 5 0 - bo:= ... cd Tel 1 • 51 ,.... 0 -- 0 .

0 .......t. .

 ,... 6 0 g o ..-.

 4 '11) .$ zg co .

0 • 8 .1, ,a EA z '? ''

Ik,..15 .

?., `r8 ' c. co 5 .v.

100 :iv-.

'P.


0 E1•4 ° 5 0 cr317,i .9 Q& -4.544 ”"W ko : :1 r0 .0 ,a• 4... .1C 0 0 .........61 :E1 i 20 :0 .•'N):: - ••••c 1,1;a1 ,a,.0 El t 't a.

 1:P 1.•".

=1g , ep,:.e..itO ' ca.0 :6 :0 C) >,R .

 .

"8 ..` C?

Fr.° -4.'


 = 0 "g. 0., El 0 1.1 El % E co ....q 0 I eclo •e •I'D .• • •''' im9:M° : -c, co ca &) a :•.

: 7... g pg R 1.• : : .

 ,rn 0 6 00 4, o 1. d ci:..12- to goo g c..› 4 ad .
c., ...01E :E...100,... : 0 i :1•5 o c,3 0 : „ : re 0 ,..'' .9.

- 0 rg : .., Ks .2 ..... .... to ari a .9 4 q .._,2 .

0) .

.

0 , -...0 , 4 s g ° ).., g : = t '1' % - ,„, ot 0,4 0 •-' r:4 1 - 046V-Teri.. .0 4_, •c - ad = of 1 .
= 5 ..-0.... 00?

13 ,1 , 4'1E 1 ii 1 .

 - *S 5 ° -c I 15 Sig •••a_ I 0 2 tie V. ll 0 4-. g lis 5 .e .1t 14.4, 00 2 cd z t tg a'1 S c= g g r....5 '1' t P. 2 ti,' 44 i24 7;1, $3.‘ ,., .- ›P',11 ,1:-qi rt...2 -v.......,,...A 2E-i goo ,8E-loglE1100000,,, 'A 0 m Wcac.......4°14..d El Fel Pa A 2 -• bi) 9.

 .

 : • - .
.

 : • - .

PA : : : i 01 •-iN 4"t Lt "d 8 888 8 )6 n 16 16 6 Igoot w 1010 10 w ..Nle n616u.Difia5 -!

CI ........-IN 9999 9909 9 99999 CO co o to r6 Co 10 6 co wwww wwww w www 3z wwwwwwwwwwwwt .00 eicim ..* 10 eg rL 10 ‘o tg • -,:4' .0 • 4 -1 - 21 1... GO 21 >-, C/2 73 :2 -.-0)" 3 .
& '8 ,6001.411 .,:,.

f.1, 0 0 ' 4 .-c" ce•Xl 6cd wEl i rli locil °4 -0 E-1 g 111 :lid Q - • z-5 .acd 2 -6 .50 .a El ° .

 'i,c0H„1•0 g a Pd'e ,., E.4.,..

0 0 ,.. t C.) 0 • 8 4 ••.> • ag P61 0 Pd bp v.,.

0 idD PIO J..1.9 w.c.' -6 .

Li - 4, 1 f.91 E. 6: .

8 = .-41 „; rl t .


'9.t'' 2 ,05 g ek0 C..) 00 -, Cl 0 0 1- 1- w w w Co .

y t u d t r o p m i f o e t a R .

y t i t n a u q f o s t i n U l a r e n e G .

f f i r a t l a i t n e r e f e r P .

f f i r a t .

4..0 Hoz 200 0 cn 4 6 8'4 ... • co te ..0 P..i .

o N m e t I f o .
o N m e t I f o .

y t i d o m m o c 4026 Cap.

309.]

Customs.

74 ,, i.

 ; E s ...-5 .

1= N 2 T., 0 .s 4-4 k .. .

Oz d n o c e S .

t i n u m 2 .0 6 8z .r.

144 .


y t u d t r o p m i f o e t a R .

y t i t n a u q f o s t i n U 8 GV W Fd E-1 z 0 F nC:.n ocn cc .4 P".)

E z H S I T I R B F O T N E M N R E V O G ci .i> ,4., eg El E 0 0 5 ° 5 1.4 eee MM to ez ,..,..) eee 0 am eee 000 01 Cl Cl eee cl E`10,1 4 xi 88 -“" ,-.

ko.20 ,$).

4 .. -is 8 --e y '.0 0 & 01 ra, d A 00 eeee ,150 eot0 met0 60 ee ,0 ;12 eeee 0000 Cl 0,1 01 01 O Cl CV III III I I I I .

!
!

'.1,1 g 8 ..c; .6 .4a n-.1 00 00 7:, - - -, .

d y .

d y .

d y .

q S .

q S .

q S , ) g n i t t a m t u n o c o c g n i d u l c n i ( s l a i r e t a m - e g e v f o g n i t t a m d n a s t a m , s g u r r o o l f , g n i t e p r a c , s t e p r a C e t a l p e l b a t - - .

s .

e .

n .

.

.

s t c u d o r p r a l i m i s d n a m u e l o n i L .

.

.

g n i t t a m d n a s t a m r i o C r e h t O 111 111 1111 n0 10 .0 000 10 ht n0 000 1.0 n0 10 10 0000 .

t w C .

t w C .

t w C .

t w C .


t w C ' t w C .

t w C L W O .

.

.

.

.

.

.

.

.

.

.

.

.

.

.

r o I L A R E N M C I L L A T E M N O N — .

6 6 N O I S I V D I - .

.

S E N .

, , T N E M E C , E M I L — .

1 6 6 P U O R G .

 - .

• • .

.

.

.

.

.


e m i l l a r u t l u c i r g a .

.

.

e m i l r e h t O r e h t O - t n e m e C d e k r o w d e k a b f o , e n o t s ) n o i s n e m i d ( l a t n e m u n o m d n a g n i d l i u B d n a — .

s .

e .

n , s l a r e n i m t n e m e c , s o t s e b s a c i l l a t e m - n o n d e r i f n u f o s l a i r e t a m g n i d l i u B .

.

.

s l a i r e t a m r a l i m i s .

.

.

e t e r c n o c .

s .

e .

n s l a r e n i m c i l l a t e m .


 .

.

.

 .0 /0 0 0 .

t w C .

t w C r o h t r a e k c i r b .

 - y a l c d e k a b , s e l i t , s k c i r B 1 0 - 2 6 6 y r a n i d r o s k c i r B r e h t O f o 1 .

1 0 - 2 6 8 2 .
1 0 - 2 6 8 2 .

1 0 - — .

2 6 6 P U O R G 3 0 - 7 5 6 1 .

3 0 - 7 5 6 2 .

3 0 - 7 5 6 4 0 - 7 5 6 .

1 1 0 - 1 6 6 2 .

1 0 - 1 6 6 3 .

1 0 - 1 8 6 2 0 - 1 6 6 1 .

2 0 - 1 6 6 2 .

2 0 - 1 6 6 1 0 - 1 6 6 3 0 .

1 6 6 9 0 - 1 6 6 .

1 9 0 - 1 6 6 2 .

9 0 - 1 6 6 3 .

9 0 - 1 6 8 4 .


9 0 - 1 6 6 CJ A E. z 0 0 r. Customs.

 [Cap.

309.

 4027 'e eee CO,.,....

M m CO —.
M m CO —.

CO wee 0 ee gee -A?, CO 2 CO CO ?, CO gge 0 CO CO CO 0 CO CO CO CO eee ee ... VD 0 Cl N Cl N eee e ee V/ 0 0 0 •-I - ., 00 v.

...I .eee o c,., 0 Cl •n••• goo e A A A A .

y t u d t r o p m i f o e t a R l a r e n e G .

f f i r a t l a i t n e r e f e r P .


f f i r a t i) z ° ,,, :4 ii2 I -.-11 I I H I 1 1 III 1 18 8 d n o c e S .

t i n u .

y t i t n a u q 4 t.i o o I A A l 4 o A III I I I III .
I I rj15 ",_i f o s t i n U 44 0 .2 T$ 6 Sz 888 2I 888 8 ci) .....4 A 1 1.1 4.6 .,s A 4 I-4 v. u I as..64 p-11-1r4 ...; 1-1 1 1 1 I I81 8 8 E.:.1 I.,i I ., ..d..0 1-11-1 & c.// ii• ci) • • C> frl • Q i i h..- .

 .

 : : .
.

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 ' ...., , -.

 C) C .... .

: i 0 :: E. 0 A .

 1: ::7 ai • -o ‘,1' : • % .

7.3 e5 Q = ..4 0 or • 0 l0 ' ci 46' ?
E..,•° 1 g - ... ,, P."cs 0 to o o• ,0 : • 0 ..... .4 0 i i 1 ' °:' .

S E t .

1 : .._ '-'e E : o 73 g .. I .• ° g 0 .

 ca....w 0.

 ,t2.

 ...., 0 :1 41 .18 V 0:4 •1:, , 0 0 2 ,4Re —.-.
• d '4 gli.5 el • El IQ • : ,0 : 0 .0 • •71 0 •1:$ 9 •T.

; .

 .E.

 ,,, ,.... El t ' """ 1 0 bi) 4 -g E oo-g '14 F•F o a o r453 ai mtSi g,..4, 0 rn ce 0 ..0 i ,.

 , = Z Up ,' g ,.0 el = e.., ii, .

A • .

 .
A • .

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 t , .5 a -5 .

0 g .

o .0 = -0 • • U • • ...4 •02 = el K ,.., 1 z c6 g.5--si ,s .., : : Ica.-9 ..1E18 43 ---i .18 el......... ...-ti i., • • ol&e—allt— i .

 la,..sgia4I :.

 ,4 -15'"43 .- Es-4-0-6 • ..,,E „EY.
gall 5 „,, .2 t 1 = 03 460.. ti 1:1 hz .g 4 c..)&..rcO .2% ; 0 Iv -5 .

F. 0....til : g : t„-, 6,o 0 -gAzs—g -•7381E102.

..f.,.,-a :Silt" ...f, .70..R tsg..t • ,g, .•1.6. '

---°°8 g -9 --.

 ck.F.1 02- A 0 -... 2 ...,-o- .61.., --A.
03 •s-P/ 'a 2 ° g .= 1 g,„-o roo..0 .6> h2 100;.s o ic&I.Vg.i2H4.9.,4 i 0. m 0 ..... ,,„.

.

 .

0....E...-,71 2.

 51 73 6' = E 1 Z11 ›,7,g i ce 4.

 g .5,4 -g 411 E 45 go °02 k b°1 4..3 ... .. 17; 31....; :...: m gi a E ,i).t.

; LI .1.1.2, ,,,..

.

;..

; I° 0 ... •E•4 t .

; 48 i i : t, 2 .

 .
.

cs : := a) 0 0 Q 4,-; :6- `:3 ....!
'448 4 2-t.z bot al 4 g4 .,11.. .s...,, —.1 ..- sr,- _sit 7...0, 7..5.1„, 4'5 23 = .... '8r, il; `211" 0 I .e..4 C C t, ,.s .r§' t., s T;.7-4 ° " -5 6:214 c) -:=12 .Ili g 2°041 .2 = °"= 1 d 1 E..04,-,42 eg 2 t" t) 46 S °' 5 °' ' t' td4-i441.2 0 '.1`6 z g..2t g g ° c..1..,1 (D P.46 00 0:AN t 2 l.02 • 4 ° °4 nj 0 0 • 0 Zig 0 p.., 0 F. • {4 • N N N N CF, oc,c:, 0 0 C,3 l••:: NNC]C:1 NN " COCOCO S o CO N CO al VS 8 MMMC:l o to CO o CO 0 ,,;,0 CO CO CO i:Vben ',Do 0;04 CO o CO CO WC) oo 0.20, CO ,,,,,,, ... NM ,11 0 000 4 4 CO CO CO E: 0 z z PTI O 6 El 0 Bi .$ 04 )-.1 8 4028 Cap.
309.]

Customs.

l a r e n e G .

f f i r a t .... m04:: ... 42 S .

:113 6 8 Z d n o c e S .

t i n u .. CD .

.... 0'00 ID g z I .'

'a 44 0 .

y t u d t r o p m i f o e t a R I .

y t i t n a u q f o s t i n U GV lCJ W 1 z CO 451 z 0 GR LQ C.) • Qi PC) 44 0 E-1 O .

o :.. Z,./ E ° 2.
o :.. Z,./ E ° 2.

5. s ,... 8 e ee ee = .. .. CO .. .. 000 ... CO ,0 eve 0 0 g .f.i.°-2.----9 ... CO = ww MOO 04 CO CO ...m CO ee .. mm ,'':.".'
ee -ee g R R ,9?, eee NNO N eee ,-59 e g se ...4 wN 001414 0 0 0 ...F....0 NNN N N ee a a 1 8 of 8 8 1 III I 1 8 1 1 .6 H 4 4 46 .-1 i "6 '6 .14 I iii I I -,f4i li 4 g •, .1 I .i ..; • 4-I 4-1 ..0 ci.
4 do ca cn 4J 44 , dr.

I tn asivill.

 --...„ ni ei • 0 0-0 Af=11-4 88 8 8 8 8 88 .6 .6 -6 -4 .4 .4 .6 N. .6 ail .6 O •4 Z as 1 1 I I ,,,,,,,,.

,,:o .6-6 .414 .33 t co ....) -ES)) A i : i :-.F.1 .

 .
.

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 6 ro' 3 .... At :48 0 4 0 .

.

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1, 2 : s .5 T:',0 Ei / :g : :i: : : :.§: 4:u3 j , 0 .5 : .b.
: to A ...si : ..;-.g0 .t.t.

 0 ii.

 g 44.... att .

t .1 f., 4.'

 5 • -d ° g4 c3 vg 0.

 0.. to o --g '0 -"tik.

 "0 .,5 0 0 i ' --.9.
• i ''' i i • .... • ,.. • .V b° ' • 0 0-, 6 .4 i -6 .4 : 3 0 ..= o S "c' bb : : P • A a) ''7-, .. -",,, .4 t • 42 .5 ao,..g : 2 A 0 a!

 g0 E 0!).

 to .., P.' .
to .., P.' .

4.., g T1 13, • .0 -§ 4-2 7) 0 --, 4 "': 40,t,4 -2 °a :-0`a • 1.S : t 0 : to 09 : .., 0 I „.1ad ,6-.

31-05..r,c4 5 0, .
31-05..r,c4 5 0, .

 -0, s .A t -24 lCta- g I 0 - ° ;,, •E i q 4,n ' i ' S t:', • ii ,A, 4 o, .

 ,.> ,:o 11-- a -o .0' ---.. T g ....'.0 ."

 ric .-.0 • • .

.

 p 1 03 ...0 cc) -.

 '''6' N''' ' ..,...g : .

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.
1 : .

.

 ---0 ..rl -g : i 2 : : .

t„,..4 ,5) A to • : c T1 a2 ...,.. .3 a ....,,T1 ..FA 0 • 5.- ,-....., tali.,' : -0 0 re EA a Le : -0 E tx, 'd '.'

8 f5 E d • • : : .1.).

 •0 r-T .t • .

tol :2 s-64co ..-s,s g : 11' • • :,.

 .
.

s --4 - .0 g4 0 ,.

Fa.

,.8 E.() CiE-n w 7,3°z14 1,51- .... ° OD -4:1..3d.

 • .s E .53 •E 18 .t."

015 6 = 0 „, : 0 41 : - i : i gi.

.

93 4 g 3 el.

 ''I Pg gl' gNi_iii ..61)0 °' -F, i zst : -,9-65 g. ,1 .448 -8-21] got .g Pb-,.Eio.“ses.p,24-cliiigtg.ali-Ecr.

 Ek9.
Ek9.

w -0 °"j+1.cIF,A:i r:si 9 f..al.,4 4:i g ..1 g-.8 53p40-4 %.2E-, 445 5 5 ,-4 F2 0 OM t e 0.2 00-50.11 r- M op WL1 VI o o oc o 3 3 Q CO CO CO co v -.
o L0 CO ...4 .-t C.101 0 000 nA 10 10 10 .. S cOcC4 NM.14 M CO ,-!Ci '-:e'l N N N N N -co qo ca a i -, -, o 000 o 000 o c oo U.J 4 4 4 4 CO ... CO pi.
ki 1 ,0 CO CO CO S SS COOPOP COP'S US CO -, Customs.

 [Cap.

309.

 4029 0 000 000 CO ... ... CO ... ... .
f f i r a t l a r e n e G 0 e CO " " Co e eee CO ... " """ 8 «., 0 kr ii 1 44 eeee eee .41000 0 m 000 N*407 c4NICsi e g CO CO CI Cs1 e eee CO mmm Cs1 NNC.1 :..?, a> X0 7°, I • III III I I III 1 d n o c e S .
t i n u I III III I I I III -I•D 0) hoz "O• 0 Ti, .Cti 1 00C1* Coo CO .. - I III .1 • co ;12, .0 c fr.

0 -c5 1-4 .0 4 .,5 41414 4 ..5 .03 141-41-4 >1 E bi 0 2 i t 0 I III .

y t u d t r o p m i f o e t a R .


y t i t n a u q f o s t i n U • • • • - • - - • ^ • -0 • • *, d 4 10' 0 : • E - • E k ' '0 0S Et :dg:::.

::: : .

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:.

 i .

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A 0 t .0 eo .2 ^ 0 8 ..0 Ft i ,.1.2, :• '88 '84 0 • "5 0.
: .

.7-3 § :g :,...9 ,::$ '0 0 75 .2 Ol ' a 4.. ' • 62 4., -0 -0 g° E° -8 .. ,.13 .. 13 -8 i -.

 : t-..) ., .s i i f-.

:7,4 .-1 § 4t ..,0 0.0.

 0,.
0,.

A-ot =lt =A tgo4tcd°3 Ttt -,2=='7:1".5= --,li gH5-,4.--0E-10 • • E-1 E-n rzi pA 15, P•"4 piw ,c...2 ..., I-1 1 Ei-; Z 2 CO ,.., " El A 4.

 X in 0 X x E. > .0 a) 0 cd -11.4v 0 1 it (0,. : 71 : .

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i : s rt; : 0 : .4.

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0 0 42 8 4 v., : 0, : .
.

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), F. It 4 : 4 : t • 6 • .

 10 : 0 : .

 " '4 0 to `P'.

..co, a 0 0 0 -lc ....7.... •e,-.° 2 p. 0 P rn 4.-.
01.f.,i 2r4 :11,=, 4 54 "i.A It 0 0 , 0 it X 41 0 = 0 WOn ,a 'a : 0 Eg • to ci '• : CO I.

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• g,.

›.

 -.4 .

 m (0.3 .......2 .

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 .2 M 0 ° .e1.44 > ›.
4) 0 .4 CI aro 0 -43 tit% ' a .1: 1 ,-g:.

A., gi- .i.6, .'

.

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Y R E N I H C A M E C I F F O — .

4 I 7 P U O R G — s r e t i r w e p y T s t i n u e t e l p m o c , s r e t i r w e p y T .

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s t r a P s r e t s i g e r h s a c d n a s e n i h c a m , g n i p e e k k o o b , g n i t n u o c c A - s t r a p g n i d u l c n i l a i r t s u d n i d n a .

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l a r u t l u c i r g a , s r o t c a r T l a i r t s u d n i - s r o t c a r T l a r u t l u c i r g a , s r o t c a r T .

M A E T S N A H T R E H T O S R O T C A R T — 3 1 7 P U O R G .

l • • a i r t s u d n i d n a • • • .

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l a r u t l u c i r g a , s t r a p r o t c a r T .

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9 0 - 2 1 7 2 .


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3 9 0 - 2 1 7 4 .

9 0 - 2 1 7 .

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1 0 - 3 1 7 1 0 - 3 1 7 3 .

1 0 .

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1 0 .

3 1 7 5 .

1 0 - 3 1 7 1 .

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1 0 - 4 1 ' 1 0 - 4 1 ' 2 0 - 4 1 ▪ • Customs.
[Cap.

309.

 4037 0 .0 p. ge ge .0 Co 0, CO C0 eeegeeeee e ......... •-n n-n 4) ctyy 0 0 Qo O 0-- I I I I 00 Ct 00 01 04 .ge6,Evezozege e MM en eo co co co co co co co 1 1 1 1 1 1 1 1 1 1 aa l al I I I 0 0 00 o8 ,r; Z .411010k0.-4.1,1 000000000 0 Zcct ggggg,--1 g .

y t u d t r o p m i f o e t a R .


y t i t n a u q f o a t i n U 5:1 el):14S .

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to to N N N N N N N N N t- r- 4038 Cap.

309.]

Customs.

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1 1 % 0 1 % 0 1 % 0 1 % 0 1 % 0 1 % 8 % 0 1 % 0 1 % 0 1 % 0 1 % 0 1 % 0 1 1 0 % 0 1 % 0 1 % 6 3 l a r e n e G .

f f i r a t l a i t n e r e f e r P .

f f i r a t e d o c .

o N t i n U 1 d n o c e S .

t i n u . )

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y t u d t r o p m i f o e t a R I .

y t i t n a u q f o s t i n U ' %% 3 3 % 3 % 3 — — — — — — — — % 3 % 3 4 0 — .

b L — % 3 — 1 0 4 0 5 0 .

o N .

b L .

t w C ._ .

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r o t i n U e d o c .

o N 4 0 5 0 4 0 5 0 t s r i F .

t i n u .

b L .

t w C .

b L .

t w C — % 0 2 4 0 .

b L 0 / % , .

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b L • 1 0 1 0 1 0 .

o N .


o N — .

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t w C .

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b L .

— — 4 0 .

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l a c i r t c e l e n a h t ) 8 0 - 9 9 8 .

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f c , s r o t a r e g i r f e r r e h t o ( s e c n a i l p p a .

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t o n ) l a c i r t c e l e - r a p a o t e l b a n g i s s a t p e c x e ( t o n d n a 3 1 .
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74 Is n. n r•• 0" 8 84 i 1 7n" n.,1 el 'el Customs.
[Cap.

309.

 4039 e-eee .... .... e eeeeee .
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309.]

Customs.

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t i n u • 4, ') , • ..,1 I • .

y t u d t r o p m i f o e t a R E-( z .

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[Cap.

309.

 4041 o o oa ;52 6"?.

*0 •14 .14 c* et.
*0 •14 .14 c* et.

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y t i t n a u q f o e t i n U z 0 LO OD 5 0 0 'S a' a z 0 0 .

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8 18 • t- ▪ o COO 2 8 o8 • M czt aq C..4 CO CO M cn e4 V0 C't N•-• 4042 Cap.

309.]

CUSILIMs.
309.]

CUSILIMs.

4) 5 O gg M M = CO CO 0E0 c0 nNM M MMM g • 8 ° N77 PE4 z E. '24 o t-1 f5 p C Z3 C14 0 avo W12, z ;11 1:0 cf) 0 z cr4 z 0 eein• <1.104 C e 0 0 C../ gee eee aaa g eee mm m II II I I I I I I a III 88I I I I :1:11 I I I 00 I 000 0co m. ci 6 6 ' Z4Z Z Z g 0 it it :::giii g. i ..., to, • 6, cox!

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to •;8 ' -V.,...0 E 1 Z..“' : a.

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a'-' Si .5.

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t..:V.,... A 0 =.25 -2 8 .4 5 5.5 i Li' g 2 t VS A g = I.

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[Cap.

309.

 4043 e eeee eeeee mmmm mmoomm mmmm mmmmm m M e m m e m .

m a, m m c.*?
m a, m m c.*?

;--' m m C-- o N 6egg C.88-`2ge 0000 00000 CsIGINc4 CINC.INC4 e o 14 e e e co o o C,1 01 Cv W., ... GOZWCO ..-41,..1.--$.-4 CCIDCZCZI ............; I I I I 0 =000 0000 E % % .

cs.
cs.

c 1 c.0 oe50 2 ° 2 2 T • 5588 88588 8 CO 8 8 6 9 8 l a r e n e G .

f f i r a t 7= z '4=1 2.

):-' 4.4 ri E tao -.

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t i n u 1.-, v •LI0 • ..,.. • m .., .

*.2 4,5 6 z 6 6 0 6 zzzz 6 6 6 6 4 'zzzza "z a ea :••.'
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 to •*1 cA $144 ,..-4 '' ' .11 0.. toz 0, 0 O -4 " 2 E $1 m -.. ce S 4-5 ,...2 11 402 8" 2*307" c' -2 ,15 v s w c) '-o—m.

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309.]

Custmrts.

l a r e n e G .

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m .04 ee eeee ee .. WMWW %OW CO e W M 0 = M e Eg pqg R $ 4; ee eeee ee RE Rggg Clg * e Cl g A U a S1 Cl — 4,1 .

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309.
4045 % 6 3 % 6 3 % 6 3 % 6 3 % 6 3 % 6 3 % 7 % 7 n a h t r e h t o ( % 7 ) r a e w t h g i n ) r a e w t h g i n ( % 3 3 % 0 2 % 0 2 % 0 2 % 0 2 % 0 2 % 0 2 % 5 % 5 n a h t r e h t o ( ) r a e w t h g i ) r a e w t h g i n ( % 8 1 n % 5 n a h t r e h t o ( % 7 ) r a e w t h g i n ) r a e w t h g i n ( % 3 3 % 7 % 3 3 % 3 3 % 3 3 % 3 3 % 3 3 % 3 3 % 3 3 % 3 3 % 3 3 n a h t r e h t o ( % 5 ) r a e w t h g i n ) r a e w t h g i n ( % 8 1 % 5 % 8 1 % 8 1 % 8 1 % 8 1 % 8 1 % 8 1 % 8 1 % 8 1 % 8 1 — — — — — — — — — — — — — _ — — — — — — — — — — — — — — — — — — — — — — — — — — .
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309.]

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[Cap.

309.

 4047 .

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309.]

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309.

 4040 % 0 2 % 6 3 e e r F % 0 2 % 6 3 % 6 3 % 6 3 % 6 3 % 6 3 % 6 3 % 0 2 — I — 7 4 .

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d e s o p x e t o n , s m il f c i h p a r g o t a m e n i C % 0 2 — — ls a c i m e h C l i a t e r e e r F % 0 2 — — — — % 0 2 % 0 2 % 0 2 % 0 2 % 0 2 % 0 2 — — _ — — — — — — — — — 7 4 7 4 1 0 4 0 1 0 4 0 1 0 4 0 .
t f r a e n i L - n a t s a f o h t d i w d r a d .

n i 1 1 f o .

t f r a e n i L .

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c t e , s a m e n i c ( e s u l a i c r e m m o c — t o n r o F r o d e p o l e v e d r e h t e h w , d e s o p x e s m l i f .

S M L I F C I H P A R G O T A M E N I C D E S O 1 X E — .

3 6 8 P U O R G c i h p a r g o t a m e n i C .

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f o s t r a p r e h t o d n a s e s a c , s t n e m e v o m h c t a w .

S K C O L C D N A S E H C T A W — .

4 6 8 P U O R G .

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c t e , s e s a c , s t n e m e v o m , s t r a P , s e s a c , — s t n e m e v o m k c o l c , s k c o l C s e h c t a w e t e l p m o C .

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s t r a P — s e h c t a w , s e h c t a W SI C:1 moo tvb 0) C1 m OD .

,•1 ... C?

C,1 = OD C?

0.1 CO OD el 5 C;) moo .

—lc?

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Ci";"R C:.

g 00 gigg5ig OD oo ao 00 CO .


y t u d t r o p m i f o e t a R .

y t i t n a u q f o s t i n U l a r e n e G .

f f i r a t l a i t n e r e f e r P .
f f i r a t 146 Fl/ '4 .0 g :^'3 0 0 CC 0 X 44(1) .E-c6 .. 44,,t wc ) 6 Z 0 8 0 ..nI O Q 4050 Cap.
309.]

Customs.

kl •.1 A C aa z 0 tz Czq Nz 0 0 0 0 ce"2" .Y) 2 U m ce a. o 49 00 Customs.

 [Cap.

309.
[Cap.

309.

 4051 % 0 2 % 0 2 % 0 2 s s o r g r e p 2 $ m e r o l a v d a % 3 + % 6 3 % 6 3 % 6 3 % 6 3 % 6 3 % 6 3 % 6 — 3 % 6 3 % 6 3 — — % 0 1 % 0 1 % 0 1 s s o r g r e p 1 $ m e r o l a v d a % 3 + % 0 2 % 0 2 % 0 2 % 0 2 % 0 2 — — — — — — — — — — — — 4 0 4 0 4 0 1 3 1 0 4 0 — — — — — — — 4 0 — I I .

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b L 1 0 .

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f f i r a t l a i t n e r e f e r P .

f f i r a t t i n U e d o c .

o N d n o c e S .

t i n u t i n U e d o c .

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t i n u .

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o N m e t I f o .

y t i d o m n r o a B.G.—VOL.

V.-49 C,t 0 ; r. CA 0 .

; 0 i c) „..° Ac' cz' az- 00 fk CO COg CO .

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°: az az az az az az az az CA CO 0C CO L0 c.' az az 00 V- az az CO rz az oz 00 ..... C`i Ce4 IS t: E...- 9_o ''°.••7 a az cz az CA 01, C0 01.
00 00 CO 00 a" le, az 07: CO 4052 Cap.
309.J Customs.

.

y t u d t r o p m i f o e t a R .

y t i t n a u q f o s t i n U o c n U e t i d d n o c e S .

t i n u Ts egeeeeeeeee geee eeeee .....w..... .... 0... ........... ........ .

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t V —44 g ,e e e e P. 2,. ci l a i t n e r e f e r P .

f f i r a t ..N1 o d r&J eeeeeeeeeee eeee eeeee ,e e e e oc,00.00,...,,,,,,,,,,00._.

 — N040404010401NNNN •,,1 NNN NNCINN N 6 U0 .
o N 8118118111 1111 11111 MI 1 1 -6 4 1 1 44 1 1-6 44 4 1 1 1 1 1 1 1 IIIII I I ',I .Q a) '2 ., ci $ Z 08885885811 22V—c= 11111 11 5 1 8 hh .
hi,.4 44 = X t 44 13°:g o-o s '444zzaazai , 43° ° 4 '5° -1° II LA& IIIII • hi • hi as ,41 ° z I 0 1 •.1" DI A iiiiiiiiiii a iiiiiiiiiii :::: 041 0 : : o V ... g • • • • • • • .

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cz .7-cli --S4 = -66 c .

8 a -41 ,I, 8`,5 .i., 4 • 1-• • :31:1 • ws-• 3 4 • 0 0 .11..; IT: LI ^ r4 at ' .S) Z' 8 + 5 "z I ' 5 g it d .

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o co t E.,==....Ncom43=0..af..50.150 0 -no4a, ob,s,0.4.0 .4— bowool..gcommlmv.idE g....5gm ..gt..,,06.

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-.510....,0=.04.5...v=it cm= 44 E-, pli $.

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-vmm mm mm m aomm., .....— ,,,,... W M W W W M MM W M =======smcm=mmm-cmcommc ..NMeNul .....Nmer .-IN Customs.

'[Cap.

309.

 4053 .

.

D O O F R O F N A H T R E H T O S L A M I N A .

y t u d t r o p m i f o e t a R .


y t i t n a u q f o s t i n U l a r e n e G .

f f i r a t l a i t n e r e f e r P .

f f i r a t V O 8 '4 d n o c e S .

t i n u -Az o • 0 10 0 8 % CO -..1.

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S E G A K C A P L A T S O P — .

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2 9 N O I S I V I D .

D O O F R O F d a e h r e p 0 5 .

1 3 $ d a e h r e p 0 3 .

4 $ d a e h r e p 5 2 .


3 2 $ d a e h r e p 5 2 $ d a e h r e p 3 $ d a e h r e p 0 2 8 d a e h r e p S $ d a e h r e p 2 $ % 6 3 d a e h r e p 4 $ d a e h r e p 1 $ % 0 2 — — — — — — — — — — — 1 0 1 0 1 0 1 0 1 0 1 0 .

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n , ) d o o f r o f t o n ( — s e l u m d n a s e s s a , s e s r o H .

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e c n a n i d r O e h t f o 7 1 n o i t c e s e e S — — — — D N A S D O O G D E N R U T E R — 3 9 .

N O I S I V D I .
N O I S I V D I .

S N O I T C A S N A R T L A C E P S I - S N A R T L A I C E P S D N A S D O O G D E N R U T E R — 1 3 9 .

P U O R G .

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d n a s r e l l e v a r t .

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 ( s n o i t c a s n a r t l a i c e p S s d o o G .

S N O I T C A ::., G :t4 la C' I 4 g " ••••I ri) co co 00 0 n-c 00 ..-1 CV 0 cia ci; a -c .

::3 cl = c. oo OD 00 00 B.G.—VoL.


V.-49* --, el ve ... 0.1 en CM a; 00 6 r. n4 .4 C'' 4S '"?

C?

C?

C?
:51 CV 01 01 CV 01 00 CO 00 0 C) C) C) CM CI .-I 5 .4 CV 0 0 ..:1 •--i C. v1 C) 00 4054 Cap.
309.]'

 Customs.

25 .

y t u d t r o p m i j f o e t a R 8 ts--; .

y t i t n a u q f o s t i n U H ej en 2 I ;3 C.) E-1 z tZ) H as H 0 .244.5 r:,41 "2S o 1 ir5 • ..0 M 0-8 0. e 7,6 8 fe) Pt.

rn cc, III III III T3 e 8 E www 44?

El III 000 6 te.

Fe 8 8 8 el el te 4+ fro 44 2 2 00 I 8 i sz II : : 0 6-c: • 1 i bi 0 0 i .5 o 1 Eti o • = M ,... [4.

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= ii...11.E17.2 .

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i II 5 i.: 8 g o ".E el le 13 i 1 -c 7) tlf) e.., .a e.:, 4.... c • Ts a .a .. .0 c.. .s a .5 = -c -5.

.5 o •= > _a el b 2-, ,.... ra a 1.Dvt: -a c 0. as g ..4•=4 4 g o 2 El as +.... ..E 5 Oen.

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to a 14,4 0 48 2 .

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el i'5 8 4" 0 ca to .5'4' S , al.L.c; 2 Al - ..z .., P; 0 - g -04401 -0 4 , A S. bps.

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2 2 E 8 Xi 0 7 -ee al 0 I 0 4 0 as -8.0 c, -0 .> <7, ;•.*.
1 2.1 4 tr.. co , g .2 Customs.

 [Cap.

309.

 4055 .

y t u d t r o p m i f o e t a R EC o 00 0 4n4 O ..o ?.

ca.

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04 t....r. "o 4 d t* 4056 Cap.

309.]

 Customs.

s. 13.

FIRST SCHEDULE.

PART II.

TERRITORIES REGARDING WHOSE GOODS THE " PREFERENTIAL TARIFF " IS APPLICABLE.

United Kingdom of Great Britain and Northern Ireland.

Dependent territories of the United Kingdom of Great Britain and Northern Ireland.

Canada.

Commonwealth of Australia.


Dependent territories of the Commonwealth of Australia.

New Zealand.

Dependent territories of New Zealand.

Union of South Africa including South-West Africa.

India.

Pakistan.

Ceylon.

Southern Rhodesia.

Irish Republic.

Burma.

s. 7.

Apparatus, scientific.

Apparatus for broad- casting.

Aircraft.

FIRST SCHEDULE.

PART III.

(As substituted by section 4 (2) of the Customs Duties Ordinance, Cap.
311, and amended by Ordinance 26 of 1949, s.7 A and third schedule.)

EXEMPTIONS FROM IMPORT DUTIES OF CUSTOMS.

1.
Instruments and apparatus (scientific) and educational supplies— (1) optical, chemical, and other scientific instruments and apparatus of Scheduled Territory manufacture, which, in the opinion of the Director of Agriculture, the Director of Medical Services, the Government Analyst or the Commissioner of Lands and Mines, are imported exclusively for the purpose of scientific, medical or technical research, or for topo- graphical, geological or other technical surveys, and are not for sale or exchange; (2) typewriting machines specially designed for the purpose of recording data obtained by the use of instruments employed in topo- graphical, geological or other technical surveys.
2.

All instruments, apparatus, radio equipment and materials including records for broadcasting, of Scheduled Territory manufacture imported by or on behalf of any broadcasting company nominated by the Governor in Council for the benefit of this exemption.

3.
3.

(1) Aircraft and their component parts, accessories and instruments necessary for the navigation of aircraft, and tools, machinery and equipment necessary for the repair and maintenance of aircraft, admitted as such by the Comptroller; (2) Fuel and lubricants imported or taken out of bond solely for use in aircraft: Provided that the exemptions in subparagraph (1) shall apply only to air services approved by the Governor in Council.

Customs.

 [Cap.

309.

 4057 4.


Asses, cattle, goats, horses, pigs, poultry, rabbits and sheep imported for breeding purposes under and in accordance with a permit granted by the Director of Agriculture.

5.

(1) The accompanied baggage of a passenger or settler passed as -.IA by the proper officer and consisting of— (a) a reasonable quantity of wearing apparel, articles of personal adornment and toilet requisites, whether new or used; Animals.

Baggage and household effects.
(b) instruments and tools to be used by the passenger or settler for the purpose of his profession, trade, occupation or employment provided they have been in his possession and bona fide use for a reasonable period; and (c) such portable articles not including firearms, ammunition and gramophone records in his baggage or on his person which he might reasonably be expected to carry with him for his regular and private use, provided they have been in his possession and bona fide use for a reasonable period.
(2) Household effects, admitted as such by the Comptroller, which accompany a settler and are proved to the satisfaction of the Comptroller to have been in bona fide use by the settler for a period of not less than 6 months in his previous country of domicile.
(3) Baggage and household effects, imported within two months before or after the arrival of a passenger or settler or within such further period as the Comptroller shall in the circumstances deem reasonable, provided that the articles would have been exempted from import duty had they been imported under subparagraph (1) or (2) hereof.

(4) Personal effects, not being merchandise, of natives of the Colony or of persons ordinarily domiciled in the Colony who have died abroad.

6.

Bees.

7.
6.

Bees.

7.

All goods imported by the British Council which the Comptroller is satisfied are or will be a charge against the funds of the Council and which are not for sale or for the personal use of the employees or members of the Council, on a certificate to that effect from the representative for the time being of the British Council in the Colony.

8.

All supplies imported by or on behalf of the British Guiana Airways, Limited, for the purpose of operating the air services.

9.
9.

Telecommunication material imported for the use of Cable and Wireless (West Indies) Ltd. 10.

Worn clothing, food, medical supplies and soap admitted as such by the Comptroller, imported by any welfare organisation approved by the Governor, on production of a certificate from the head of such organisation that such articles are imported for free distribution.

Bees.

British Council.

British Guiana Airways.

Cable and Wireless.

Clothing.

worn.

11.


Ingredients used in the manufacture of spirituous compounds Compounds.

manufactured in any bonded premises.

12.

(1) Goods imported for the official use of any Consulate or for the Consuls.

official use of any Consular representative not engaged in any private occupa- tion for gain within the Colony.
(2) Goods imported on first arrival or at any time during his official residence by a member of the United States Consulate for his personal use or the personal use of his family, provided that— 4058 Cap.

309. j Customs.
309. j Customs.

(a) he is a citizen of the United States of America; (b) he is a permanent and pensionable employee of the United States Government and is not engaged in any private occupation for gain within the Colony; (c) his appointment as a member of the United States Consulate has been duly notified to the Government.
(3) Goods of all kinds imported on first arrival by a career officer or employee of the Norwegian Consulate, or at any time during his official residence by a career officer of that Consulate for his personal use or the personal use of members of his family forming part of his household, provided that— (i) he is a citizen of Norway; (ii) he is a permanent employee of the Norwegian Government and is not engaged in any private occupation for gain within the Colony; and (iii) his appointment as an officer or employee of the Norwegian Consulate has been duly notified to the Government.
(4) Goods imported on first arrival, or within one year thereof, if the goods were owned at the time of first arrival, by any de carriere member of the Consular staff of any foreign country, other than the United States of America and Norway, for his personal use or the personal use of his family, if a similar privilege is accorded by such foreign country to the British Consul therein.

Advertising material.

13.


Advertising material of no commercial or marketable value and articles which to the satisfaction of the Comptroller are imported for the manufacture of calendars.

Cotton, sea island.

Coverings.

Cultural articles.

14.

Goods made from sea island cotton and bearing the trade mark of the West Indian Sea Island Cotton Association.

15.
15.

Packages or coverings in which any goods not liable to duty ad valorem are imported, provided that the Comptroller is satisfied that they are the usual or proper packages or coverings for such goods.

16.
Articles of an educational, scientific or cultural nature of the following description, being products of any State which is a party to the Agreement on the importation of Educational, Scientific, and Cultural Materials approved by the General Conference of the United Nations Educa- tional, Scientific, and Cultural Organisation during its Fifth Session at Florence in June, 1950, to the satisfaction of the Comptroller of Customs as to their description and use— (i) books, documents (printed or produced by duplicating processes, but excluding stationery), periodicals, newspapers, manuscripts (including typescripts), musical compositions, maps, charts: (ii) paintings and drawings (excluding manufactured wares), hand-painted impressions signed and numbered by the artist, original works of art of statutory or sculpture; collectors' pieces and objects of art consigned to approved public galleries, museums and other public institutions and not intended for re-sale; antiques more than one hundred years old; (iii) films, slides and sound recordings: Provided that articles in subparagraph (iii) may only be imported by a Cultural Society or body approved as such by the Governor in Council.
iy • Customs.

 [Cap.

309.

 405( 17.
Chemicals, drugs, medicines, medical appliances, and other materials of the following description, to the satisfaction of the Comptroller as to their description and use, namely— (1) animal charcoal; (2) thymol, carbon tetrachloride, quinine and its salts, salvarsan, and other drugs or preparations approved by the Director of Medical Services for use exclusively in the diagnosis and treatment of ankylosto- miasis, malaria, filariasis, tuberculosis and venereal diseases; vaccine lymph, medicinal serums and culture media; Diseases— Articles for treatment and prevention of.
(3) oil or oil mixtures suitable for larvicidal purposes and approved by the Director of Medical Services for use exclusively in connection with the prevention of mosquito-borne diseases; (4) drugs, medicines, appliances and other materials imported by, or for the use of, the Society for the Prevention and Treatment of Tuberculosis or for the Infant Welfare and Maternity League; (5) medicines and cattle dips approved by the Director of Agriculture for use exclusively in the prevention and treatment of diseases of livestock; (6) cardiozal, and such other substances and preparations as may from time to time be approved by the Director of Medical Services for use in the treatment of mental diseases.
18.

Artificial flowers, miniature flags, buttons, brooches and similar small emblems of no commercial value imported for sale for the purpose of providing funds in aid of any institution or charitable purpose approved by the Governor.

19.

Articles imported by the British Red Cross Society and St. John's Ambulance Association.

20.
20.

Fire-fighting apparatus, including fire engines, fire hose and couplings, of Scheduled Territory manufacture, fire extinguishers and refills therefor, admitted as such by the Comptroller.

21.

Fishing nets and gear therefor, fish hooks, cotton fishing lines, seine twine, fishing wire, swivels and pine tar, of Scheduled Territory manu- facture which the Comptroller is satisfied are imported solely for use in the fishing industry.

22.
22.

(1) Goods imported or taken out of bond by the Government for its own use.

Emblems.

Red Cross and St. John's Ambulance.

Fire-fighting apparatus.

Fishing gear.

Government.

(2) Goods of Scheduled Territory manufacture or production imported by or for the Georgetown Town Council, Georgetown Sewerage & Water Commissioners, the Committee of the Public Free Library or any local authority certified by the appropriate authority to be for the purposes of administration.

23.
23.

(1) Goods officially imported or officially taken out of bond for the H.M.

Forces.

use of Her Majesty's Armed Forces.

(2) Arms, ammunition, uniforms, accoutrements and equipment imported by and for the use of any Colonial Volunteer Force, Cadet Force or Rifle Association, approved by the Governor, on the signed declaration of the officer for the time being in command of any such force or of the president or chairman of such association, as the case may be.
(3) Arms, accoutrements, equipment and uniforms the property of officers of Her Majesty's Armed Forces or of any Colonial Volunteer Force p t 4061) Cap.

309.]

 Customs.

Hearing aids, crutches, etc.

Hospitals.

Fish.

 Industry, materials for.

or Cadet Force imported by such officers for their personal use as required by the regulations of their respective services and admitted as such by the Comptroller.

24.
24.

Hearing aids, crutches, invalid chairs, trusses and similar appliances and identifiable spare parts for the relief of permanent bodily disablement, including reading matter and articles specially designed for the blind.

25.
25.

Equipment and medical and surgical supplies of Scheduled Territory manufacture imported by any hospital or veterinary hospital established in the Colony, provided the Comptroller is satisfied that such equipment and supplies are necessary for the proper functioning of such hospital or veterinary hospital and that such hospital or veterinary hospital has been approved by the Governor for the purpose of this concession.

26.

Morocut.

27.
26.

Morocut.

27.

The following when of Scheduled Territory origin or manufacture— (1) Chemicals for use in the preparation of rubber.

(2) Ingredients for use in the manufacture of edible oils and margarine.

(3) Sulphur, tin crystals, muriatic acid, alum, phosphoric acid, stannine, bloomer, and such other substances and preparations as may from time to time be approved by the Director of Agriculture when imported for use in the manufacture of white and yellow sugars.
(4) Materials for use in the curing and packing of meat, viz:—salt- petre, ammonia, prague salt, sodium nitrate and calcium chloride.

(5) Chemicals for use in the tanning of hides.

(6) Chemicals and other materials for use in the manufacture of cheese.

(7) Chemicals and other materials (excluding logs for making splints and splints) for use in the manufacture of matches.

(8) Diamond dust for use in a diamond polishing establishment.

Lamps and lanterns.

Mess equipment.

Meteorolo.


gical offices; scientific or research institutions.

Miners' lamps.

Mosquito nets, etc.

Ships.

28.

Lamps and lanterns (other than electric lamps and lanterns) for illumination, including their parts and accessories when of Scheduled Territory origin or manufacture.

29.

Mess equipment and band instruments imported by and for the use of Her Majesty's Armed Forces on the signed declaration of the Officer for the time being in command of such forces.

30.
30.

Goods of Scheduled Territory manufacture which the Comptroller is satisfied are imported by, or for the use of, any office or bureau for meteoro- logical observation or any scientific or research institution, approved by the Governor in Council.

31.

Miners' lamps together with any headgear to which such lamps may be attached.

32.

Mosquito nets, mosquito netting and mosquito proof gauze, admitted as such by the Comptroller.

33.

Ships used exclusively in foreign trade.

Customs.

 [Cap.
Customs.

 [Cap.

309.

 4061 34.

Motor spirit (including gasolene and other light oils for similar use) Motor spisrit dustr ie in.

when imported or cleared from bond for use as fuel for driving machinery as specified hereunder— BALATA AND RUBBER PRODUCTION, motor spirit for use in vehicles and launches approved for the purpose of transporting the balata and rubber and necessary supplies between the place of production and a place approved by the Comptroller.
GOLD COLUMBITE, TANTALITE AND DIAMOND MINING, motor spirit for use in vehicles and launches approved for the purpose of transporting supplies and products and for driving machinery necessary for the undertaking.

WOODCUTTING, motor spirit for driving machinery necessary for the undertaking and for use in approved vehicles and launches for the hauling of timber and the transport of supplies between the grant and the mill and in the case of firewood to a place approved by the Comptroller.
BRICK AND TILE MANUFACTURE, motor spirit for driving machinery necessary for the undertaking and for use in approved vehicles and launches used for transporting supplies and finished products between the place of manufacture and a place approved by the Comptroller.
Food production (including draining and irrigation incidental thereto) as specified hereunder— SUGAR PRODUCTION, motor spirit for use in approved vehicles within the boundaries of the plantation, or for use in approved launches and for driving machinery necessary for the undertaking.

RICE PRODUCTION, motor spirit for use in tractors and other machinery used in the rice fields and for driving machinery necessary for milling, cleaning, grading and packing rice.
RANCHING, motor spirit for driving machinery and for use in approved vehicles necessary for the raising of cattle and other animals and for the growing of crops, provided that such spirit shall only be used within the boundaries of the ranch.
OTHER FOOD PRODUCTION, motor spirit for use in tractors and other machinery used on the land: Provided that such motor spirit imported or cleared from bond free of duty shall not be used in any vehicle on any public road: Provided also that the Governor in Council may, by order, add any industry to or remove any industry from the list of industries in this sub-item.

35.

Navigation aids for use exclusively on rivers in the Colony.

36.

Reagents for the treatment of wet emulsified crude oils.

 37.
37.

Unsolicited gifts imported by post by or for members of the United Kingdom, Dominion and Colonial Military and Naval Forces stationed in the Colony but not domiciled therein.

38.

Patterns and samples, cut, mutilated or otherwise spoiled to the satisfaction of the Comptroller so as to render them unmerchantable.

39.

Unframed photographs not imported for sale.

40.


(1) Goods which the Comptroller is satisfied are imported solely for the use in the construction, repair and furnishing or decoration of places of worship or as vestments for use during public worship, on the signed declara- , Navigation aids.

Oil reagents.

Parcels for the Forces.

Patterns and samples.

Photographs.

Places of worship: altar bread and altar wine.

 4062 Cap.

309.

J Customs.

Poultry and eggs.


Printing, lithograph- ing and manufacture of containers.

Schools.

tion of the head of the denomination for which they are intended that the goods and vestments will be used only for such purpose.

(2) Altar bread and altar wine, imported for the purpose of administering the Sacrament, on the signed declaration of the head of the denomination for which they arc intended.

41.
41.

Poultry, also eggs for hatching with a view to the improvement of local poultry stocks passed as such by the Director of Agriculture.

42.
42.

Lithographic cameras, lithographic films, leather, paper other than newsprint, paper board, canvas, cloth, glue and gold leaf for printing, book- binding and the manufacture of containers and packing materials of Scheduled Territory manufacture admitted as such by the Comptroller when imported by a printing or lithographic establishment, or by a manufacturer of containers.

43.
43.

School apparatus and equipment, including apparatus and equip- ment for games and physical training, shown to the satisfaction of the Comptroller to be imported for use in schools and other educational establish- ments approved by the Director of Education and to be intended solely for educational purposes.

44.

Seeds, bulbs, roots, trees, plants and vines of all kinds, for propaga- tion or cultivation.

Seeds and plants.

Shirt factories, articles for.

Sugar experiment, supplies for.


26 of 1949, s. 7A and 3rd sch.

Tombstones and memorials.

Trade Com- missioners.

Trophies.

45.
Cones of not less than 2,000 yards of sewing cotton, interlining for collars, starch and stiffening compounds, triacitin, tin plates for patterns, transparent cellulose wrapping paper, and such other articles intended for use in a shirt or pyjama factory, as may he approved by the Governor in Council: Provided that the provisions of this sub-item shall apply only to goods of Scheduled Territory origin which are imported to the satisfaction of the Comptroller of Customs for use in a bona fide shirt or pyjama factory.
46.

Motor spirit, kerosene oil, diesel oil and lubricating oils when imported by or on behalf of any sugar cane experimental station approved by the Governor in Council, for use in connection with any experiments with sugar cane.

47.

Tombstones and memorials of Scheduled Territory manufacture engraved with an inscription in commemoration of a deceased person.

48.
48.

(1) Goods officially imported or taken out of bond by and for the use of Her Majesty's Trade Commissioner or the Trade Commissioner of the Government of Canada.
(2) Goods imported on first arrival or at any time during his official residence by the de carriere Trade Commissioner or a de carriere Assistant Trade Commissioner of the Government of Canada for his personal use or the personal use of his family if a similar privilege is accorded by the Government of Canada to the de carriere Trade Commissioner and Assistant Trade Commissioners of the British West Indies.

(3) Goods imported by any Trade Commissioner approved by the Governor.

49.
49.

Cups, medals, shields and similar trophies, not being articles of general utility, proved to the satisfaction of the Comptroller to be specially imported for bestowal as honorary distinction or prizes or when won abroad or sent by donors resident abroad, provided tl t the articles do not bear any Customs.

 [Cap.

309.

 4063 advertisement and that this exemption shall not 'apply or extend to the importation or stocking of the articles for purposes of trade.

50.
50.

Uniforms imported by members of the Civil Service for their own Uniforms use as required by Colonial Regulations and the robes of the Legislature, Judicial and Legal Services.

and robes, civil.

51.

Chemicals and other substances of Schedule Territory manufacture Watercation.

purifi which the Comptroller is satisfied are to be used in connection with any scheme approved by the Governor in Council for the purification of water.

52.
52.

Uniforms and equipment imported by and for the use of Boy Scouts Youth and Girl Guides Associations and such other youth associations as may be approved by the Governor, on the signed declaration of the person for the time being in charge of such associations.

asso their use as aeronautical aids to navigation.

 53.

Equipment imported by or for International Aeradio Limited for Equipment for International Aeradio Limited.

Manufacture candles and soap.

8.7.

54.


Ingredients for use in the manufacture of candles and soap.

 FIRST SCHEDULE.

PART IV.

EXEMPTIONS FROM EXPORT DUTIES OF CUSTOMS.

1.

Raw gold within the meaning of the Mining Ordinance, Chapter 196, or any Ordinance amending or substituted for the same and for the time being in force.

2.

Cut or cut and polished precious stones.

3.

Agricultural products and their by-products.

4.


Forest products, including timber and lumber, wood-pulp, firewood, charcoal, bark and extracts of bark, and the following when derived from wild-growing trees or plants; fruit, oils, balata, rubber, and other latex, gums, resins, spices, tanstuffs, dye-stuffs, drugs, leaves, fibres, flosses, thatching materials and orchids.

5.

Goods entered for re-exportation or exported on drawback, when exported.

6.
6.

Bona fide samples of produce or manufacture of the Colony.

7.

Goods ordinarily liable to export duty not exceeding two dollars, and 8.

Articles of household furniture bona fide in use, and not intended for intended for exhibition purposes only.

sale or exchange.

Note.—In this part of the Schedule " timber and lumber " includes trees when they have fallen or have been felled, and all wood, whether cut up or fashioned or hollowed out for any purpose or not SECOND SCHEDULE.
PROHIBITED AND RESTRICTED IMPORTS.

List of Prohibited Imports.

s.42.

Coin, 1.

Base or counterfeit coin of any country.

 counterfeit.

2.

Coin legally current in the Colony or any money purporting to be Coin, sub- standar.d such, not being of the established standard in weight and fineness.

 4064 Cap.

309.]

 Customs.

Food, unfit for consumption.

Indecent articles.

 Infected cattle.

Matches.

Merchandise marks.

Cap.

339.

3.


Articles of food intended for human consumption declared by the competent sanitary authority to be unfit for such purpose.

4.

Indecent or obscene prints, paintings, photographs, books, cards, lithographic or other engravings or any other indecent or obscene articles.

5.
5.

Infected cattle, sheep or other animals, or carcasses thereof, and hides, skins, horns, hoofs or any other part of cattle or other animals which may be prohibited in order to prevent the introduction or spread of any communicable disease.

6.

Matches containing white (yellow) phosphorus.

7.


All goods which if sold would be liable to forfeiture under the Merchandise Marks Ordinance, and also all goods of foreign manufacture bearing any name or trade mark being or purporting to be the name or trade mark of any manufacturer, dealer or trader in the Colony or the United Kingdom or any British possession, unless such trade name or trade mark accompanied by a definite indication of the country in which the goods were made or produced.
Opium, prepared.

Roya l Arms.

 g Shavin brushes.

Stamps.

 General.

Arms and ammunition.

Cannabis Sativa, etc.

Imitation notes, etc.

Spirits, etc.

8.

Prepared opium and pipes or other utensils for use in connection with the smoking of opium or the preparation of opium for smoking.

9.
9.

Goods bearing the Royal Arms of Great Britain or arms so closely resembling the same as to be calculated to deceive unless the manufacturer of such goods holds Her Majesty's authority to use them in connection with his trade, business, calling or profession.

10.

Shaving brushes manufactured in or exported from Japan.

11.

Fictitious stamps and any die, plate, instrument or materials capable of making any such stamps.

12.

Goods the importation of which is prohibited by any other law of the Colony.
LIST OF RESTRICTED IMPORTS.

1.

Arms and ammunition except with the written permission of tlic proper authority.

2.

Cannabis sativa (known as Indian hemp or bhang), cannabis indica, choras, or any preparation or mixture thereof, except under licence of the Director of Medical Services.

3.

Goods which beat a design in imitation of any currency or bank notes or coin in common use in the Colony or elsewhere unless with the approval of the Comptroller.

4.
4.

Spirits (not being liqueurs, cordials, perfumed spirits or medicinal spirits) and wine, unless specifically reported as such, and unless in aircraft., or in ships of thirty tons burden at least, and in casks and other vessels capable of containing liquids, each of such casks or other vessels being of the size or content of nine gallons at the least or unless in glass or stone bottles properly packed in cases, or in demijohns, each case or demijohn containing not less than one gallon.
Tobacco, cigars, etc.

5.

Tobacco, cigars, cigarillos or cigarettes, unless specifically reported as such and unless in aircraft, or in ships of one hundred tons burden at least, Customs.

 [Cap.

309.

 4065 and unless in whole and complete packages each containing not less than twenty pounds net weight of tobacco, cigars, cigarillos or cigarettes.

6.
6.

Tobacco extracts, essences or other concentrations of tobacco, or any admixture thereof, tobacco stalks and tobacco stalk flour except under such conditions as the Comptroller, with the approval of the Governor, may either generally or in any particular case allow.

7.

Goods the importation of which is regulated by any other law of the Colony except in accordance with such law.

Tobacco extracts, etc.

General.

THIRD SCHEDULE.

 PROHIBITED AND RESTRICTED EXPORTS.

List of Prohibited Exports.


s. 43.

1.

Goods the exportation of which is prohibited by any other law of the Colony.

LIST OF RESTRICTED EXPORTS.

1.

Goods the exportation of which is regulated by any other law of the Colony except in accordance with such law.