• TABLE OF CONTENTS
HIDE
 Title Page
 Table of Contents
 Customs and excise
 Public revenue
 Public loans
 Currency and banking
 Postal and telecommunication
 Public utilities corporations
 Alphabetical index of the...






Title: Trinidad and Tobago revised ordinances, 1950
ALL VOLUMES CITATION THUMBNAILS PAGE IMAGE ZOOMABLE
Full Citation
STANDARD VIEW MARC VIEW
Permanent Link: http://ufdc.ufl.edu/UF00076995/00005
 Material Information
Title: Trinidad and Tobago revised ordinances, 1950
Physical Description: 10 v. : ; 26 cm.
Language: English
Creator: Trinidad
Maingot, Elliot Francis, 1891-
Publisher: Printed by C.F. Roworth, Govt. printers,
Printed by C.F. Roworth, Govt. printers
Place of Publication: London
Publication Date: 1950
 Subjects
Subject: Trinidad   ( lcsh )
Genre: non-fiction   ( marcgt )
Spatial Coverage: Trinidad and Tobago
 Notes
General Note: Cover title: Laws of Trinidad and Tobago, 1950.
General Note: "Contains the ordinances of the colony in force on the 31st day of December, 1950, exclusive of those reserved by ordinance no. 23 of 1949 and by subsequent proclamations."
Statement of Responsibility: Prepared under the authority of the Law revision ordinance, ch. 1, no. 1, by Elliot Francis Maingot.
 Record Information
Bibliographic ID: UF00076995
Volume ID: VID00005
Source Institution: University of Florida
Holding Location: University of Florida
Rights Management: All rights reserved by the source institution and holding location.
Resource Identifier: ltuf - ABC5972
oclc - 02958982
alephbibnum - 000255255
lccn - 54017719

Table of Contents
    Title Page
        Title Page 1
        Title Page 2
    Table of Contents
        Page v
        Page vi
        Page vii
        Page viii
    Customs and excise
        Page 1
        Page 2
        Page 3
        Page 4
        Page 5
        Page 6
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    Public revenue
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    Public loans
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    Currency and banking
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    Postal and telecommunication
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    Public utilities corporations
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Full Text










TRINIDAD AND TOBAGO


REVISED ORDINANCES, 1950

PREPARED UNDEB THE AUTHORITY OF
THE LAW REVISION ORDINANCE
Ch. 1. No. 1.

BY
ELLIOT FRANCIS MAINGOT
OWN SOLICITOR OF TRINIDAD AND TOBAGO



THIS EDITION CONTAINS THE ORDINANCES OF THE COLONY
IN FORCE ON THE 31ST DAY OF DECEMBER, 1950,
EXCLUSIVE OF THOSE RESERVED BY ORDINANCE NO. 23 OF
1949 AND BY SUBSEQUENT PROCLAMATIONS.


VOL. V.



Price per set of 10 Volumes-25 or $120.00 British Caribbean Currency




PRINTED BY
0. F. ROWORTH LTD., 88, FETTER LANE, LONDON, E.0.4.
1951.
appointeded by the Government of the Colony of Trinidad and Tobago the Government Printers
of this Edition within the meaning of the Evidence (Colonial Statutes) Ac, 1907.]
To be purchased from the Government Printer, Port-of-Spain, and from the Crown Agents
for the Colonies, 4, Millbank, London, S.W.I.




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LA L. ,,ARY

VOL.NO. o -- /_






PRINTED IN GREAT BRITAIN BY
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( v )


CONTENTS.



VOLUME V.


CHAPTER 32.
CUSTOMS AND EXCISE.


CUSTOMS AND EXCISE DEPARTMENT
CUSTOMS
IMPORTATION 01O TEXTILES (QUOTAS)
COCOA (IMPORT AND EXPORT)
ASPHALT EXPORT DUTY
EXPORTATION OF FRUIT
PLANT (EXPORT PROHIBITION)
EXCISE (GENERAL PROVISIONS)
SPIRITS AND SPIRIT COMPOUNDS...
BREWERY
LIQUOR LICENCES
REGISTRATION OF CLUBS
COPRA PRODUCTS CONTROL
LIMES EXPORT LEVY
HOTELS (DEVELOPMENT ENCOURAGEMENT)
CONTROL OF IMPORTATION OF LIVE FISH


VOL. V. PAGE
2
4
92
96
98
100
103
104
137
190
205
241
253
259
260
266


CHAPTER 33.
PUBLIC REVENUE.
INCOME TAX
INCOME TAX (IN AID OF INDUSTRY)
AID TO PIONEER INDUSTRIES
STAMP DUTY
ESTATE AND SUCCESSION DUTIES


268
318
377
389
... 441





vi Contents.

CHAPTER 33---- PU'1u. RI:EVENUE --continued.
No. VOL. PAGE
b. ESTATE AND SUCCESSION DUTIES (KILLED IN WAR) 481
7. LANDS AND BUILDINGS TAXES 484
8. RATES AND CHARGES RECOVERY 502
Q. COCOA SUBSIDY (SPECIAL TAXATION) 513
10. CINEMATOGRAPH ENTERTAINMENT TAX 515
11. TAXES EXEMPTION 523
12. CASUAL REVENUE 525
13. RATE' TAXES AND LICENCES (PAYMENr BY CHEQUE)... 527
14. EXCE-. PROFITS TAX 529
15. EXCESS PROFITS TAX (TERMINATION OF OPERATION) 559
10. EXCESS PROFITS TAX (POST-WAR REFUNDS) 560


CHAPTER 34.
PUBLIC LOANS.

1. GENERAL. LOAN AND INSCRIBEDI) STOCK 54
2. GENERAL LOCAL LOAN 574
3. GENERAl. LOCAL LOAN (MUNICIPAl. CORPORATIONS) 579
4. TRUSTEE INVESTMENTS IN (OV'I-RNMENT SECUITIIE. 587



CHAPTER 35.
CURRENCY ANI) BANKING.

1. TREASURY BILLS 592
2. CURRENCY 594
3. BANKERS LICENCES AND BANK NOTrS 607
4. LOCAL SAVINGS BANKS 615
5. POST OFFICE SAVINGS BANK 629
6. GOVERNMENT CURRENCY NOTES 643


CHAPTER 36.
POSTAL AN I TELECOMMUNICATION.
1. POST OFFICE 652
2. WIRELESS TELEGRAPHY ... ... ... ... ... 684





Contents. vii

CHAPTER 36-POSTAL AND TELECOMMUNICATION-Continued.
No. VOL. V. PAGE
3. CABLE AND WIRELESS (WEST INDIES) LIMITED 697
4. TRINIDAD CONSOLIDATED TELEPHONES LIMITED 715
5. PRODUCTION OF TELEGRAMS 749



CHAPTER 37.

PUBLIC UTILITIES CORPORATIONS.

1. CENTRAL WATER DISTRIBUTION AUTHORITY 752
2. SLUM CLEARANCE AND HOUSING 801
3. SLUM CLEARANCE AND HOUSING (TEMPORARY PRO-
VISIONS) 851
4. TOWN AND REGIONAL PLANNING 864
5. TRINIDAD AND TOACon EIT.FCTRICITY (COMMISSION ... 898









I!






Revised Ordinances, 1950.




CHAPTER 32.

CUSTOMS AND EXCISE.
No. 1. -CUSTOMS AND EXCISE DEPARTMENT.
No. 2. -CusToMs.
No. 3.--IMPORTATION OF TEXTILES (QUOTAS).
No. 4.-COCOA (IMPORT AND EXPORT).
No. 5.-ASPHALT EXPORT DUTY.
No. 6.-EXPORTATION OF FRUIT.
No. 7.-PLANT (EXPORT PROHIBITION).
No. 8.--ExcISE (GENERAL PROVISIONS).
No. 9.-SPIRITS AND SPIRIT COMPOUNDS.
No. 10.-BREWERY.
No. 11.-LIQUOR LICENCES.
No. 12.-REGISTRATION OF CLUBS.
No. 13.-COPRA PRODUCTS CONTROL.
No. 14.-LIMES EXPORT LEVY.
No. 15.-HOTELS (DEVELOPMENT ENCOURAGEMENT).
No. 16.-CONTROL OF IMPORTATION OF LIVE FISH.


T.-V.


''rKINIDAD AND 'roBAG0.;O





2 Ch. 32. No. 1.] Customs and Excise Department.






CHAPTER 32. No. 1.

CUSTOMS AND EXCISE DEPARTMENT


Ordinance- AN ORDINANCE TO PROVIDE FOR THE AMALGAMATION OF
Ch.32. No.
1'o40. THE CUSTOMS AND EXCISE DEPARTMENTS.


Commence- l1st November. 1930.]
ment.

Short title 1. This Ordinance may be cited as the Customs aInd
Excise Department Ordinance.

Ani.algaii- 2. (1) The officer charged with the administration of the
tion of tire
Cusi ,'nl Customs Department shall be known as the Comptroller of
andi Excise Customs and Excise (hereinafter referred to as the Comp-
'nart- troller) and any reference to the Collector or to the Collector
of Customs in "ny Ordinance and in any rules, regulations,
instructions and forms scheduled to or made or prsccribed
thereunder shall be read as a reference to the Comptroller.
(2) The Comptroller shall be charged with the admin-
istration of the I)epartments of Customs and Excise, which
shall be amalgamated and known as the Department of
Customs and Excise.
(3) Any reference to the Department of Customs or
to the Department of Excise in any Ordinance and in any
rules, regulations, instructions and forms scheduled to or
made or prescribed thereunder shall be read as a reference
to the Department of Customs and Excise.
(4) All officers of the Department of Customs and of
the department of Excise shall be known as officers of
Customs and Excise.
(5) Any reference to Customs officers or officers of
Customs or to Excise officers or officers of Excise in any




Customs and Excise Department. [Ch. 32. No. 1.


Ordinance and in any rules, regulations, instructions and
forms scheduled to or made or prescribed thereunder shall
be read as a reference to officers of Customs and Excise.

3. Permits, licences and bonds issued or given under anv Saving of
Ordinance and in force on the 1st of November, 1930, shall lcertsc.
not be affected by the passing of this Ordinance.

4. The amalgamation effected by this Ordinance shall not Saving legal
proceedings,
affect any liability, penalty, forfeiture or punishment tc(. s,
incurred before the 1st of November, 1930, under any
Ordinance relating to Customs or Excise or under any rules,
regulations, instructions and forms scheduled to or made or
prescribed thereunder, and any such proceeding may be
continued and any such penalty, forfeiture or punishment
nuav be imposed and enforced by the Comptroller.


1 (2)




4 Ch.32. No. 2.]


CHAPTER 32. No. 2.

CUSTOMS.
Ordinance.
Ch.32. No.
I40. AN ORDINANCE RELATING TO CUSTOMS.
No. 30-1941.
28-1948.
commence- [25th September, 1939.]
meant.

Short title. 1. This Ordinance may be cited as the Customs Ordi-


PART I.
DEFINITIONS.
Interprt- 2. In this Ordinance and in any other Ordinanlce relating
tation. 1(1 tlhe Culst( llu. unless the context otherwise requil'Cs-

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 the
agent, and who or on whose behalf any person aul horised
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 tlhe
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 lying machines;
approved place of unloading and approved
place of loading mean respectively any quay, jetty,
wharf or other place, including any part of an aero-
drome, appointed by the Governor by notice in the
Royal Gazette to be a place where coastwise or imported
goods or goods about to be carried coastwise or exported
may be unloaded or loaded;


Customs.




[Ch.32. No. 2. 5


"boarding station means any station or place
appointed by the Governor by notice in the Royal
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;
British Empire means the United Kingdom of
Great Britain and Northern Ireland, the Dominions,
the territories administered by His Majesty's Govern-
ments in the Dominions under Mandate or otherwise,
the British Colonies, the British Protectorates and
Protected States and the Mandated Territories of
Tanganyika, the Cameroons under British Mandate
and Togoland under British Mandate;
burden means net registered tonnage, or tonnage
calculated in the manner prescribed by law for ascer-
taining net registered tonnage;
carriage includes every description of conveyance
for Ihe transport by land of human beings or property;
Comptroller means the Comptroller of Customs
and E cise;
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 in
council made under the authority of any law relating to
the 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, ware-
housed, 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


Customs.




6 Ch.32. No. 2.]


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 pro-
vided 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 or the waters thereof;
exporter includes any person by whom any goods
(including goods transferred from an importing air-
craft or ship) are exported from the Colony or supplied
for use as aircraft's or ships' stores in accordance with
section 152, and also the 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 exportation or supplied or intended for
supply as aircraft's or ships' stores as aforesaid,
goods include, all kinds of goods, wares, ner-
chandise and live stock;
import with its grammatical variations and
cognate expressions, means to bring or cause to be
brought within the Colony or the waters thereof,
importer includes the owner or any other person
for t he 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 Officers, and also any person who signs
any document relating to any imported goods required
by the customs laws to be signed by an importer;
King's warehouse means any warehouse or place
whatsoever for the time being occupied or used by the
Comptroller for the deposit of goods for security
thereof or of the duty due thereon;
master includes the person having or taking the
charge or command of any aircraft or ship;


Customs.




Customs. [Ch. 32. No. 2. 7

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 tie customs laws to be performed by him;
Officer includes any person employed in the
Department of Customs and Excise, and all Wardens,
Assistant Wardens, Ward Officers and 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
the waters thereof; and if any person, goods or things
shall descend or fall or be dropped or thrown from any
aircraft within such area, such person, goods or thing
shall be deemed to have descended or fallen, or to have
been dropped or thrown from an aircraft over the
Colony;
port means any place whether on the coast or
elsewhere, appointed by the Governor by notice
published in the Royal Gazette, subject to any con-
ditions or limitations specified in such notice, to be a
port for the purposes of the customs laws, and any
customs aerodrome, whether within a port or not,
shall be deemed to be a port for aircraft;




8 Ch. 32. No. 2.]


private warehouse means any building or place
appointed by the Governor by notice in the Royal
Gazette to be a private warehouse;
prohibited goods and restricted goods mean
respectively any goods the importation or exportation
of which is prohibited or restricted by law;
proof means such spirits as at the temperature of
51 degrees Fahrenheit shall weigh 12/13ths of the
weight of an equal measure of distilled water;
proper Officer means any Officer whose right or
duty it may be to exact the performance of, or to
perform, the act referred to;
ship includes a steamship as hereinafter defined,
and any other ship, boat, lighter, or other floating
craft of any description, but does not include aircraft;
steamship means a ship of at least one hundred
tons burden propelled by mechanical power;
sufferance wharf means any place other than an
approved place of loading or unloading at which the
Comptroller may, in his discretion, and under such
conditions and in such manner as he may direct, either
generally, or in any particular case, allow any goods
to be loaded or unloaded,
transit shed means any building in a customs
area appointed to be a transit shed by the Comp-
troller by notice in writing under his hand;
uncustomed goods includes goods liable to duty
on which the full duties due have not been paid, 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 King's or
private warehouse;
warehouse-keeper means the owner or occupier
of a private warehouse;
waters of the Colony means any waters 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.


Customs.




Customs. [Ch. 32. No. 2. 9

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

4. Every act, matter or thing required by the customs What shall
laws to be done or performed by, with, to or before thbe ts emed
Comptroller, if done or performed by, with, to or before Comptroller.
any Officer appointed by the Comptroller for such purpose, etc.
shall be deemed to be done or performed, with, by, to
or before the Comptroller; and every person employed on
any duty or service relating to the customs by the orders
or with the -oncurrence 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 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 particular Officer, shall be
deemed to be done by, with, to or before such particular
Officer; and every act required by law to be done at any
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 bv law

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

5. It shall be lawful for the Legislature from time to Customs
time by resolution to impose import or export duties of duties.
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 duties of
customs and all exemptions from duties of customs which
are by law in force at the commencement of this Ordinance
shall continue in force until revoked, reduced, increased,
or altered in the manner provided in this Ordinance.




10 Ch. 32. No. 2.] Customs.

Governor in 6. Notwithstanding anything contained in the preceding
council may section, the Governor in Council may by order (a) increase
term order, or reduce any import or export duty of customs, or (b)
impose new import or export duties of customs, and from
the date of publication of such order in the Royal Gazette,
and until the expiry of such order, the duties specified in
such order shall be payable in lieu of any duties payable
prior thereto: Provided that where any duty is reduced by
by any such order, the person by whom any goods liable
to 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 the order expires as hereinafter provided.

Interim 7. Every order issued by the Governor in Council under
order to be
confirmed. section 6 shall after four days and within twenty-one days
11,i. >i from the date of its first publication be submitted to the
rb-,gila- Legislature, and the Legislature may by resolution,
live council. confirm, amend or revoke such order, and upon publication
of the resolution of the Legislature in the Royal 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 Legislature for con-
firmation it shall ipso facto expire.

Excess tdul 8. So much of the duties as shall have been paid under
rcflunded the order of the Governor in Council as may be in excess
when order of the duties payable immediately after the expiry of such
expires. order shall be repaid to the persons who paid the same.


Refund of 9. So much of any sums which have been deposited in
deposit accordance with the proviso to section 6 as together with
the duty paid, shall be equal to the duties payable after the
expiry of the order, shall be brought into account by the
Comptroller as duties of customs, and the balance, if any,
shall be refunded to the depositor.

Governor 10. It shall be competent for the Governor in Council,
man ouniri upon application by the importer or exporter, to remit or
duties, refund in whole or in part any customs duty whenever he
shall deem it expedient so to do.




[Ch.32. No. 2. 11


11. Any order or resolution made or passed in accordance British
with sections 5, 6 or 7 may impose different rates of import Preferential
duty upon goods which are shown to the satisfaction of the Tariffs.
Comptroller to have been (1) consigned from a part of the
British Empire and (2) either (a) to be the produce of the
British Empire or (b) to have been manufactured in the
British Empire (such duties to be distinguished in the
order or resolution as duties imposed under the British
Preferential Tariff), and upon goods not shown to the
satisfaction of the Comptroller to have been so consigned
and produced or manufactured (such duties to be distin-
guished as duties imposed under the General Tariff).

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

13. All goods deposited in any warehouse without Time of
payment of duty on the first importation thereof, or vern duty
which may be imported or exported, and shall not have been payable.
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.

14. (1) Where by entry, bond, removal of goods, or Effect of
otherwise, any obligation has been incurred for the payment "oiga'ton to
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 errone-
ously been made, shall pay the amount short levied, or


Customs.




12 Ch. 32. No. 2.] Customs.

repay the amount erroneously refunded, on demand being
made by the Comptroller.

Duty on 15. Where any goods whether made or produced within
oois re- 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 there-
from, and it is shown to the satisfaction of the Comptroller
that any duty of customs or excise chargeable in respect of
the goods prior to their exportation was duly paid, either
prior to the 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, the
goods shall be exempt from any such 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 same
goods as a duty of excise or on first importation
and entry, as the case may be, in which case such
goods shall be chargeable with duty at a rate equal
to the difference between the rate at which the duty
previously paid was calculated and 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 further shown as aforesaid that the
goods have been subjected to a process of repair,
renovation or improvement abroad, but that 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, the sum shall be primd facie evidence of that




Customs. [Ch. 32. No. 2. 13

amount, but without prejudice to the powers of the
Comptroller under the customs laws as to the ascer-
tainment 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 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 importation and entry, as the case
may be, then in such case, in addition to the ad valorem
import duty chargeable hereunder according to the
amount of the increase in the value of the goods
attributable to the process, such goods shall be
chargeable with additional excise or customs duty
calculated in the manner set out in paragraph (a) of this
section, as if such goods had not been subjected to any
process of repair, renovation or improvement abroad.

16. (1) If any dispute shall arise as to the proper rate or In case of
amount of duty payable on any goods imported into or imorter to
exported from the Colony, the importer, consignee, or deposit the
exporter, or his agent, shall deposit in the hands of the demanded.
Comptroller the duty demanded by him, which shall be
deemed and taken to be the proper duty payable, unless
proceedings shall be commenced by the importer or exporter
of such goods, within three months after such deposit,
against the Comptroller, to ascertain whether any and what
duty is payable on such goods; and on payment of such
deposit, and on the passing of a proper entry or shipping
bill for such goods by the importer, exporter, consignee, or
agent, the Comptroller shall cause delivery or permit
shipment thereof, as the case may be.
(2) All such deposits shall be paid by the Comptroller Procedure
into the Treasury, and, in case no such proceedings shall be in case of
brought within the time limited for that purpose, such deposit.
deposit shall be retained and applied to the use 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




14 Ch. 32. No. 2.]


duty \\as 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 such importer or exporter.
(3) Notwithstanding anything hereinbefore contained
in this section, it shall be lawful for the importer, after
having made the deposit as aforesaid, to request the
Governor in Council to decide the dispute on such terms and
conditions as the Governor in Council shall deem equitable,
in which event the decision of the Governor in Council shall
have effect and be final.

17. (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, the value of any
imported goods shall be taken to be the price which they
would fetch on a sale in the open market in the Colony at
the time of importation.
(2) For the purpose of computing the price aforesaid
it shall be assumed-
(a) 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 incidental 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 commission not exceeding five per centum
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
(b) that in converting the selling price of the said
goods from foreign currency to sterling, the rate of
exchange is the selling rate for sight drafts at the
principal port of the Colony first quoted on or after the
date of importation; and
(c) that any portion of any charge for primage which
is refundable on the performance by the buyer of any
specified conditions is not paid by the buyer, whether
the buyer intends to fulfil such conditions or not; and
(d) that the price is the sole consideration for the sale
of the said goods; and


Customs.




[Ch.32. No. 2. 15


(e) that neither the seller nor any person associated
in business with him has any interest, direct or indirect,
in the subsequent re-sale or disposal of the said goods;
and
(f) that there has not been and will not be any
commercial relationship between the seller and the
buyer, whether created by contract or otherwise, other
than that created by the sale of the said goods.
(3) For the purposes of this section 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 pro-
perty of both of them.
(4) The value of any exported goods for the purpose
of assessing duty ad valorem shall be determined in accord-
ance with regulations which the Governor in Council is
hereby authorised to make in relation thereto.

18. If any article is enumerated in the tariff, or can Duty
reasonably be classified under two or more names, headings Pa ~ctio,
or descriptions, and there is a difference of duty, the highest at highest
duty provided shall be charged and collected thereon. rate.

19. Goods containing any article liable to duty as a part J"ty on
or ingredient thereof shall be liable to duty at the rate goodTsite
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 dis-
cretion decides that the goods contain only a negligible
proportion of the article liable to the highest rate: Pro-
vided also that in no case shall any less duty be charged
on any such goods than the duty due thereon when con-
sidered as a whole without regard to their contents.

20. If any article subject to the payment of specific duty "haeable
is imported in any package intended for sale, or of a kind on reputed
quantity.


Customs.




16 Ch. 32. No. 2.] Customs.

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
article, then such package shall be deemed to contain not
less than such specific quantity.

On gross 21. If any article subject to the payment of duty accord-
weight In
certain cases. ing to the weight thereof is 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 Comp-
troller commonly sold as containing, or commonly reputed
to contain, a specific quantity of such article, 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 con-
tents.

Governor 22. It shall be lawful for the Governor by notice in the
'staidl;d Rcval Gazette to specify, in gallons and/or fractions of a
contents for gallon, standard capacities for packages containing goods
packa.i:es
contiing liable to duties according to the liquid measurement thereof,
liquids. in all cases where, in his absolute discretion, lie 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 thereupon 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.

Duties, etc. 23. All duties, rates, charges and drawbacks imposed and
to be
proportion- 0 allowed according to any specified quantity, or any specified
ate to value, or any particular description of package, shall be
quantity sm
or value, 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, and according to the weights and
i.,easures established by the laws of the Colony.




Customs. [Ch. 32. No. 2. 17

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

25. All goods derelict, jetsam, flotsam and wreck brought Derelict,
or coming into the Colony, and all droits of Admiralty sold tiabhl l full
in the Colony, shall at all times be subject to the same duty ty d unless
as goods of tlhe like kind on importation into the Colony are d'lm'aged.
subject, unless it shall be shown to the satisfaction of the
Comptroller that such goods are damaged.

26. Subject to the provisions of sections 24, 27 and 28, aIl'age to
the damage sustained by any goods shall be assessed by the hya '',
Comptroller, who shall allow abatement of the duty in (olmptroller.
proportion to such damage.

27. No claim for abatement of duty on account of damage Ns, .aiate-
1 II tllloil Cer-
shall be allowed in respect of tobacco, cigars, cigarillos, mai goo,,s.
cigarette. ganja, wine or spirits.

28. No claim for abatement of duty on account of damage )iialtic;
shall be allowed in respect of imported goods (not being ,i',i,.en,,,t
goods derelict, jetsam, Ilotsam 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 such 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 17.

29. No liquor containing more than forty-two per centum .imitations
of proof spirit shall be deemed wine; and no liquor containing i 'b, wicr
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
T.--V 2




18 Ch.32. No. 2.]


than wine, containing more than twenty per centum of
proof spirit, shall be deemed spirits.

strnitli 30. (1) In ascertaining the strength of any spirits, any
o, pit.. obscuration shall be determined and allowed for.

(2) The certificate of the Comptroller or Government
Chemist as to the strength of any liquids containing alcohol
shall be prim facie evidence of the strength thereof.

Goods uscd 31. If any goods which are ordinarily liable to duty at a
c'o n tra r \ to "
purpose for given rate are allowed by law to be, and are in fact, entered
which at a lower rate of duty, or free of duty, on any special
imported.
conditions, or for use for some special purpose, or because
they are the 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 two years
of the date of importation 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
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 a penalty of five hundred
dollars, or treble the value of such goods, at the election
of the Comptroller.

32. The importer of any such goods as aforesaid shall, on
demand, produce them to any Officer, or otherwise account
,or them to the satisfaction of the Comptroller, within such
period of two years aforesaid, and if he shall fail to produce
such goods, or otherwise account for the same as aforesaid,
lie shall incur a penalty of five hundred dollars, or treble
the -alue of such goods, at the election of the Comptroller.

'ax 1 33. l he provisions of sections 31 and 32 shall not apply
goods >ol
(;oveii-rnt. to goods imported by or for the use of the Government, and
sold or transferred by Government order.


Customs.




Customs. [Ch. 32. No. 2. 19

34. The Comptroller may give permission to any person Goods
to import any goods without payment of duty thereon, upon imported
being satisfied that such goods are so imported for temporary porary use.
use only. Such permission shall be subject to the provisions
of section 36 and to the following conditions-
(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 Comptroller the amount
of the duty on such goods, or else give security therefore,
at the election of the Comptroller.

35. If any goods imported under the provisions of section Disposal of
34 are not exported within three months of the date of the deposit.
-aid permission, the deposit in the hands of the Comptroller
-hall be forfeited, or, if security has been given as aforesaid,
then the importer shall pay to the Comptroller the full
duties on such goods. If such goods are exported as afore-
said, such deposit shall be refunded, or the security cancelled:
Provided that the Comptroller may, in his discretion,
and on provision of additional security where he so requires,
allow any additional period where he is satisfied that the
articles are the bond fide property or bond fide in the use
of any person on a temporary visit to the Colony.

36. The Governor in Council may by notice in the Royal Certain
Ga(zclht declare that any goods named by him shall not be goscpmad
imported under the provisions of section 34, and may also
declare that any goods which are permitted to be brought in
under the said section shall be subject to such proportion of
tlihe duty thereon as he shall specify in such notice.

37. (1) Where any new import duty of customs is im- Contract
posed, or where any import duty of customs is increased, rice of
imported
and any goods in respect of which the duty is payable are goods may
delivered on or after the day on which the new or increased tb adjusted
duty takes effect in pursuance of a contract made before change in
that day, the seller of the goods may, in the absence of duty.
agreement to the contrary, recover, as an addition to the
contract price, a sum equal to any amount paid by him in
2 (2)




20 Ch. 32. No. 2.] Customs.

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
decreased, 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 effect in pursuance of a contract made
before that day, the purchaser of the goods, in the absence
of agreement to the contrary may, if the seller of the goods
has had, in respect of those goods, the 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 c' may be.
(3) Where any addition to or reduction from the
contract price may be made under this section on account
of any new\ or repealed duty, such sum as rmay be agreed
upon. or. in default of agreement, determined by the
Comptroller as representing, in the case of a new duty, any
new expenses incurred, and, in the case of a repealed duty,
any expensess saved, may be included in the addition to or
deduction from tihe contract price, and umay be recovered or
deduct ed accordingly.

Governor 38. It shall be lawful for the o(;ernor from time to time
mr prohibnit by prIocl'mation to prohibit the importation, -arriate
carriage coastwise \ r exportation of anv goods whatsoever, and 1any
COaStwist or i* *
exportation. such proclamation Imay prohibit importation, carriage
coastwise or 'xporlation until the revocation thereof, or
during >iucld period as may be specified therein, and may
either absolutely prohibit importation, carriage coastwise
or 'exp ationl or may prohilbit importation, -arriage
coastw\\ise or exportation exceptt on compliance wilh any
conditions which may be specified in the proclamation,
importation from or exportationn to any particular place
named in lhe proclamation.

Goods 39. Until revoked bv proclamation under section 38 the
proiite following goods are prohibited to be imported-
be imported. I
(a) 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




[Ch.32. No. 2. 21


trade mark of any manufacturer, dealer or trader in
the British Empire, unless such name or trade mark is
accompanied by a definite indication of the -ountry
in which the goods were made or produced;
(b) all goods of a kind prohibited to be imported into
the United Kingdom by order made under the Anthrax
Prevention Act, 1919;
(c) arms and ammunition, except with the written
permission of the Commissioner of Police;
(d) bay rum and similar lotions made with rum of a
lower strength than fifteen degrees per centum under
proof, and unless packed in cases containing bottles of
no greater content than one quart, and unless each
bott Ie is secured and properly labelled for sale by retail
to the -atisfaction of the Comptroller;
(c) brandy of a lower strength than twenty-five
degrees per centlum under proof, unless it shall be
proved to the satisfaction of the Comptroller that such
brandy has been matured for a period of not less than
ten years, and unless such brandy is imported in bottles
securely sealed;
(f) clocks and watches or any other article of metal
impressed with any mark or stamp representing or in
imitation of any legal British Empire assay, mark, or
stamp, or purporting by any mark or appearance to be
of the manufacture of any part of the British Empire,
such clocks, watches or other articles not being of the
manufacture of such part of the British Empire;
(g) coin, base or counterfeit, of any country;
(h) coin, imitation and foreign, of a kind which is
prohibited by law to be imported into the United
Kingdom;
(i) coin, silver, of the realm, or any money purporting
to be such, not being of the established standard in
weight and fineness;
(j) extracts, essences or other concentrations of
tobacco, or any admixture of the same, tobacco stalks
and tobacco-stalk flour, except under such conditions
as the Comptroller may with the approval of the
Governor, either generally or in any particular case
allow;


Customs.




22 Ch.32. No. 2.]


(k) fictitious stamps as defined in section 57 of the
Post Office Ordinance, and any die, plate, instrument
or materials capable of making any such stamps;
(I) indecent or obscene prints, paintings, photo-
graphs, books, cards, lithographic or other engravings,
or any other indecent or obscene articles;
(mn) mechanical games or devices set in operation
wholly or partly by the insertion of a coin or coins, and
so constructed as to return to the person inserting
the coin or coins, in certain circumstances, a coin or
coins of greater total value than that of the coin or
coins inserted,
(n) [Rep. by Ord. 30-1941.1
(o) rat poisons containing arsenic, and similar
preparations,
(p) rum, unless specifically reported as such, and
unless in aircraft, or in ships of thirty tons burden
at least, and in casks or other vessels capable of
containing liquids, each of such casks or other vessels
being of the size or content of fifteen 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,
(q) spirits (not being cordials or perfumed 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 or 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;
(r) saccharin, except to members of the Medical
Board, and licensed druggists, and such other persons,
and in such quantity, as the Director of Medical
Services may approve by notification to the Comp-
troller in writing;
(s) sugar, unrefined, not manufactured in the Colony,
except with the permission of the Governor;
(t) tobacco, cigars, cigarillos and cigarettes, unless
specifically reported as such and unless in aircraft, or


C~


Customs.




[Ch.32. No. 2. 23


in ships of thirty tons burden at least, and unless in
whole and complete packages, each containing not
less than twenty pounds net weight of tobacco, cigars,
cigarillos and cigarettes.

40. Until revoked by proclamation under section 38, the Goods
following goods are prohibited to be exported-- rohbited
(a) arms, ammunition and military and naval stores, exported.
except with the written permission of the Commis-
sioner of Police;
(b) rum, other spirits, wines, tobacco, cigars,
cigarillos and cigarettes, except subject to any con-
ditions contained in section 39 in relation to the
importation thereof.

41. It shall be lawful for the Comptroller to permit the saving as to
importation or exportation of rum and other spirits, wines, prits an
tobacco, cigars, cigarillos and cigarettes in smaller ships and
in smaller quantities than are prescribed in sections 39 and
40 or any proclamation made thereunder under such
conditions and subject to such regulations as he may
prescribe, and subject to such additional duties (if any)
as may be fixed by the Legislature.

42. Goods imported in transit or as the bona fide Saving asto
stores of any aircraft or ship shall not be deemed to be transit
goods prohibited to be imported or exported unless such stores.
goods-
(a) being in transit, are of a description included in
paragraphs (a), (b), (f), (g), (h), (i), (k), (1), (p), (q), or (1)
of section 39, or
(b) being the bond fide stores of any aircraft or ship,
are of a description included in paragraphs (a), (b), (f),
(g), (h), (i), (k) or (1) of section 39, or
(c) are expressly prohibited to be imported in transit
or as aircraft's or ship's stores, in any proclamation
made under the customs laws, or in any Ordinance
prohibiting the importation of any goods.

43. The provisions of sections 38 to 42 shall be additional Pohibitions
to the provisions of section 138 of this Ordinance, and provided.


Customs.




24 Ch. 32. No. 2.]


to any provisions of any other Ordinance prohibiting the
importation, carriage coastwise or exportation of any goods.

Governor in 44. (1) It shall be lawful for the Governor in Council from
Council ay time to time by regulation to direct on what goods a
diirect "
Lriulting of drawback of the whole or any part of the duties paid on
drawbacks. tile importation thereof may be granted, and the conditions
under which ch h drawback shall be allowed.
(2) 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 thle Governor inl Council
under this section.

45. Every sum of money which shall be due upon any
debenture, certificate or other instrument for tihe payment
of money out of tihe duties of customs shall be paid by lihe
Accountant General on the proper debenture certified by
tlie Comptroller.

Declaration 46. "'lhe owner of any goods on which drawlback is
, owners o claimed sh all make and subscribe a declaration on the
exported o(n debentutre that tie conditions under which dra\lwback is
draw iack. ilowied i;he been fulfilled, and, in tlhe case of goods
exlported or put on board an aircraft or ship for use as
store. that suchl goods have been actually exported or
put on board for use as store. as the case may be, and have
not been returned and are not intended to be returned
to thie Colony, and that such owner at the time of entry
of such goods was, and continues to be, entitled to ile
drawback t hereon.

Eitni-cer o 47. Thie Comptroller may require the owner to produce
g'ds.' satisfactory evidence of the landing or disposal of any goods
before certifying any debenture.

rime n liit 48. No debenture for any drawback shall be paid after the
for deben-
ture pay- expiration of one year from the date of entry of any goods
nent. for drawback, or, in the case of goods exported or put on
board an aircraft or ship for use as stores, from the date of


Customs.




Customs. [Ch. 32. No. 2. 25

putting the same on board the exporting or using aircraft
or ship.

49. The Accountant General shall return liny money MRefund of
which shall have been overpaid as duties of customs at 'ir,"'.it
any time within two years after such overpayment, on the
proper document for such overpayment being certified
y t lie Comptroller.


PART 11i.

AlRilIVAL AND I-REPORT o.- AIRCRAFT AND SHI'S, LANDING OF
PASSENGERS AND UNLOADING, REMOVAL AND D EIIVIERY
)F (1GOOD)S.
50. If any aircraft or ship arriving in the Colony or the 'rocedur
on arrival.
waters thereof (a) shall not come to some port therein, or
suich other place as may le allowed by the Comptroller in
any special l circumstances, without touching at any other
place in tlie Colony, or (b) oin arriving at any such port or
l)lac slall 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, shall not bring to at the
station apolxinted by the Governor by notice in the Royal
(,aeti'e for the boarding of aircraft or ships, or (d) after
arriving at such proper place shall depart therefrom
'xccept directly to some other place of mooring or unloading
approved of by the proper Officer, or, with the authority of
lie proper) r Oticer, directly to some other port or to some
place allowed by the Comptroller in any special circum-
stances as aforesaid in the Colony, or directly on any light
or voyage to a place outside the Colony in accordance with
tlie provisions of the customs laws, or, (e) after departing
as aforesaid on any light or voyage to a place outside the
Colony shall bring to within the Colony or the waters
thereof, 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 such case the master of such
aircraft or ship shall incur a penalty of five hundred
dollars.




2( Ch.32. No. 2.]


conimproller 51. The Comptroller may, subject to any other authority
may direct
mooring ard provided by law, direct at what particular part of any port
discharge. or other place aircraft or ships shall moor or shall discharge
their cargo.


Ofic'., ,,i,- 52. Any Officer on duty may board any aircraft or ship
board air-
craft or ship. within the Colony or the waters thereof, and stay on board
for any period, and shall have free access to every part,
with power to secure any part by such means as he shall
consider necessary, and to examine any goods, and to
require any goods to be unloaded, and removed for examina-
tion, 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
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.

oiticr ill. 53. If any Officer acting under the provisions of section 52
access not shall find that there be not free access to any place or to any
free- box or chest, or if the keys of any such place, box or chest.
if locked, be withheld, such Officer may open any such
place box or chest in any manner; and if any goods be
found concealed on board, they shall be forfeited.

,renalt, for 54. If the Officer shall place any lock, mark or seal upon
interfering
with Seal, any goods on board an aircraft or ship, or upon any place
ctc. 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 goods, or within the Colony or the
waters thereof, except with the authority of the proper
Officer, or if any of such goods be secretly conveyed away.
or if any goods, place or package, after having been secured
by the Officer, be opened within the Colony or the waters
thereof, except with the authority of the proper Officer, or
if the Officer shall require any goods to be unloaded and
removed for examination or for the security thereof, and
such goods shall not be unloaded and removed forthwith
as required by the Officer, the master of such aircraft
or ship shall incur a penalty of five hundred dollars.


Customs..




Customs. [Ch. 32. No. 2. 27

55. If any Officer shall board any aircraft or ship and find cools
unlaw[ully
any goods thereon, and, after leaving such aircraft or ship, ,disc:.arglc.
such Officer, or any other Officer, shall board such aircraft or
ship, and such or any part of such goods shall no longer be
on board, and the master is unable to give a due account of
the lawful discharging of the same, the master of such
aircraft or ship shall incur a penalty of five hundred dollars,
or treble the value of such goods, at the election of the
Comptroller.

56. If any Officer shall be informed or have reason to search' o
suppose that any person on an aircraft or ship, or any person persons
who shall have 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 shall, upon
being questioned by any Officer whether he has any goods
obtained outside the Colony upon his person, or in his
possession, or in his baggage, refuse to answer or deny
having the same, and any such goods shall be discovered
to be or to have been upon his person, or in his possession,
or in his baggage, such goods shall be forfeited. No
Officer shall be liable to any prosecution or action at law on
account of any search made in accordance with the pro-
visions of this section.

57. Before any person shall be searched he may require Certain
to be taken with all reasonable despatch before a Magistrate omWCSe may
or the Comptroller, or other superior Officer, who shall, if without
he see no reasonable cause for search, discharge such Pcitv.
person, but if otherwise, direct that he be searched.

58. A female shall not be searched except by a female. search of
female.

59. If upon boarding any ship not exceeding one hundred Control of
Ssll craft.
tons burden any Officer shall find any goods of which the c
master shall not be able to give a satisfactory account, and
if such Officer shall suspect that such goods are being or
have been or are intended to be dealt with in any way
contrary to the customs laws, he may arrest and detain such




28 Ch. 32. No. 2.]


master, and take him before a Magistrate, and if such master
shall fail to satisfy the lMagistrate that such goods had
not been, were not being, and were not intended to be
dealt with contrary to the customs laws, such goods shall
be forfeited, and the master shall incur a penalty of live
hundred dollars.

;Gencral 60. The Governor in Council may from time to time make
f "'s 'i'a general regulations in respect of ships not exceeding one
r-rft. hundred tons burden prescribing, with reference to the
tolnnage, build or general description of such ships. tlie
limits within which the same may be used or employed, thie
mode of navigation, the manner in which such ships
shall be so used or employed, the number and description
of arms and tile quantity of ammunition which suc s ships
may carry and such other terms, particulars, conditions
andi restrictions as the Governor in Council may think lit,
and also from time to time revoke, alter or vary such
regulations.

I'nri.it for 61. Every ship which shall be used or employed contrary
of, r.g.'i'- to any regulations made under section 00 shall he forfeited
tons ll unless tlie :ame shall have been specially licensed by the
il C(omlptroller to le so used or employed, as next hereinafter
provided.

I.ic.nc-s ior 62. 'The Comptroller may if he thinks lit, grant liceiic s in
mail .i. aspect 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 regulations shall be revoked or not
and if any ship so licensed shall not comply with the
conditions imposed by or expressed in any such licence, or
if such ship shall be found without having such licence on
board, such ship shall be forfeited. The Comptroller may
revoke, alter or vary any licence granted as aforesaid.

:\commo- 63. If the master of any ship on board of which any
Ilation of
police. Officer is stationed shall neglect or refuse to provide every
such Officer with proper and sufficient food and suitable


Customs.




Customs. [Ch. 32. No. 2. 29

weddingg accommodation under the deck, he shall incur a
penalty of one hundred dollars.

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

65. Every report required by section 64 shall show Certain
separately any goods which are to be transferred to another separately
aircraft or ship for re-exportation, and shall state whether reported.
there e be any goods which are to remain on board for
exportation in the same aircraft or ship; and such report
shall, except in tlhe 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 for exportation, and shall I(e made before bulk
he broken.

66. The master of a steamship shall make report of the Steai1ship
to report
stores of such ship, and of any packages or parcels for which certain goodss
no bill of lading has been issued, before bulk he broken, beforcbreak-
unless the Comnptroller shall otherwise allow.

67. If tle master of any aircraft or ship, or his agent, "enaltv for
not making
shall fail to make due report, or if any of the particulars i,,i report.
contained in such report be false, such master, or his agent,
shall incur a penalty of live hundred dollars, and all goods
not duly reported( shall be forfeited, unless the omission is
explainedd to the -atisfaction of the Comptroller.

68. If an\ package or parcel reported (except as remaining Penaty for
Snot account-
on board as stores or for re-exportation or, with the per- ingfor
mission of the Comptroller, for direct transfer to another package
aircraft or ship for use as stores or for re-exportation) shall reported.
not be duly unloaded, removed and deposited in a customs




30 Ch. 32. No. 2.]


area or other place approved by the Comptroller, and shall
not be duly entered and cleared therefrom in accordance
with the customs laws, or else shall not be produced to the
proper Officer for deposit or be deposited in the King's
warehouse in accordance with the provisions of section 86,
the master or his agent shall pay the duty thereon, and, in
addition, a penalty of twenty-five dollars in respect of each
such package or parcel, unless he shall explain the failure
to unload, remove and deposit or produce such package or
parcel as aforesaid to the satisfaction of the Comptroller.

what 69. No goods may be imported as aircraft's or ships'
cargo. stores 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 bond fide
baggage of passengers) shall for all purposes be deemed to
be the cargo of such aircraft or ship.

70. The master or agent shall (a) answer immediately all
such questions relating to the aircraft or ship, its cargo,
stores, 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 names of each passenger on board such
aircraft or ship, and also, if required by such Officer, the
ames of the master, and of each officer and member of the
cmriw; 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 shall not observe any of the
provisions of this section, the master or his agent shall in
respect of every such offence incur a penalty of five hundred
dollars.

>,-,, 71. If after arrival within the Colony or the waters
b~Yk'n'g thereof bulk shall be broken contrary to section 65 or
bulk. section 66, or any alteration made in the stowage of the cargo


Customs.




[Ch.32. No. 2. 31


of any aircraft or ship so as to facilitate the unloading of any
part of such cargo before such aircraft or ship shall have
arrived at her proper place of unloading, or, not being a
steamship, or an aircraft or ship specially allowed so to do,
before report of such aircraft or ship shall have been made as
hereinbefore provided, or if at any time after arrival as
aforesaid any goods be staved, destroyed or thrown over-
board, or any package be 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 hundred
dollars, unless cause be shown to the satisfaction of the
Comptroller.

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

73. Any Officer may seize any aircraft or ship found Ship
abandoned within the Colony or the waters thereof, and such mAy tnc
aircraft or ship shall be forfeited, unless the owner shall seized.
claim the same within one month of the date of seizure, and
satisfy the Comptroller that the requirements of the customs
laws have been complied with.

74. Notwithstanding any provisions contained in this Report when
h discharging
Ordinance to the contrary, it shall be lawful, on the arrival at more than
from any place outside the Colony at any port, or at any one port.
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 the cargo as may be intended for the first mentioned
port or place, and there to 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 ports, or to any place or places in the Colony specially
allowed by the Comptroller, where such portion of the cargo
as may be intended for such port or ports or place or places


Customs.




32 Ch.32. No. 2.]


shall be reported by the master or his agent, in like manner
as if such master hiad first arrived at such last mentioned
port or ports or place or place, and the master or agent so
reporting any aircraft or ship, and all persons concerned in
discharging the cargo, shall le subject to all the provisions
in such respects contained in the customs law:

Vnlo.ding. 75. Save in accordance with any regulations made under
o""m.al ami this Ordinance, or with the written permission of the
delivery Compt roller
of goods.
(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 steam-
ship as defined in section 2) unless such goods shall first
have been duly entered,
Ord.2s- 14S. (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 the
hours of seven o'clock in the morning and four o'clock
in the afternoon and 7 o'clock in the morning and noon
on Saturday, 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
day 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
a after being unloaded from a ship shall be put shall be
ship licensed under section 109 of this Ordinance;
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


Customs.




[Ch. 32. No. 2. 33


section) 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 section shall immediately upon being unloaded
or landed be conveyed in the care of the proper Officer
into the customs area, or to a King's warehouse if the
Comptroller shall so require;
(e) no goods shall be removed from any part of the
customs area or from the King's warehouse into which
the same shall have been conveyed unless such goods
shall first have been duly reported and entered, and
authority for the removal or delivery of the same has
been given by the proper Officer;
(f) goods entered to be warehoused shall be removed
by the importer by such ways, in such manner and
within such time as the proper Officer shall direct to
the warehouse for 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.

76. The provisions of section 75 shall apply to the cargo As to goods
of the aircraft or ship only. No goods whatsoever other th than
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 passen-
gers 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 in any
regulations made under this Ordinance or directed by the
Comptroller in any particular case. The term goods "
in the expression no goods whatsoever shall include
passengers' baggage, stores, and any goods which may be
taken on board any aircraft or ship arriving from any place
outside the Colony while such aircraft or ship is within
the Colony or the waters thereof.
T.-v. 3


Customs.




34 Ch. 32. No. 2.]


vo 77. If any goods shall be unloaded, removed or dealt with
cont rary to tlie provisions of section 75 or section 76, or to the
terms and conditions contained in any written permission
given by the Comptroller, they shall be forfeited.

Dveryv of 78. Notwithstanding anything hereinbefore contained, it
ion and shall be lawful for the Comptroller to permit the delivery to
the importer of any bullion or coin under the authority of
the proper Officer without entry thereof, but if such impor-
ter shall not within forty-eight hours after the same shall
have been removed from the importing aircraft or ship
deliver to the proper Officer a full and true account thereof,
including its weight and value, he shall incur a penalty of
one hundred dollars.

79. If the importer of any goods shall not be able to
furnish full particulars of such goods for want of any docu-
ments or information concerning them (other than documents
or information relating to the origin of such goods required
by regulations made under section 12) he shall make and
subscribe a declaration in the prescribed form to that effect
before the Comptroller, and the Comptroller shall thereupon
permit the importer to examine and enter the said goods,
notwithstanding that there shall not be satisfactory docu-
mentary evidence regarding the same, and may allow
delivery of the said goods, provided that hlie Comptroller 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 or measurement
thereof, that the weight or measurement declared on the
entry is correct.

Entry pro- 80. In the case of goods liable to duty ad valorem the
ional. entry made in accordance with section 79 shall be deemed
provisional. The amount estimated as the duty for the
purpose of making such provisional entry shall be held on
deposit; and the importer shall also deposit with the
Comptroller, in addition to the amount deposited as the
estimated duty on the said goods, such sum as the Comp-


Customs.




Customs. [Ch. 32. No. 2. 35

troller may require, not being less than one-half of the
amount deposited as the estimated duty.

81. The sum deposited as the estimated duty as aforesaid Disposal of
shall be brought to account as duty, and the additional ("posit.
sum deposited shall be forfeited, unless the importer shall
within three months, or such further period as the Comp-
troller may in any special circumstances allow, produce
to the Comptroller satisfactory evidence of the value, and
make final entry of such goods, in which case so much of
the sums deposited as shall be necessary shall be brought to
account as duty and the balance returned to the person
who deposited the same.

82. The Comptroller may retain such samples of the samples to
goods entered under section 79 for such period up to the be ctand.
Final entry of such goods as he shall require, and the proper
Officer shall make an inventory of the said goods.

83. If the importer, having made a declaration in Goods not
entered after
accordance with section 79, shall not make entry as therein declaration.
provided, or if the Comptroller is not satisfied as aforesaid
(in which case any entry which shall have been made shall
be ipso facto void), the Comptroller shall cause the goods
referred to in such declaration to be deposited in a King's
warehouse and dealt with as provided in section 87.

84. Notwithstanding anything hereinbefore contained, Power to
if the Comptroller is satisfied, whether before or after theduaive prof
warehousing under section 83 of any goods liable to duty documents.
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 sufficient to enable a reliable estimate of
the value to be made, it shall be lawful for the Comptroller
to permit such goods to be entered according to a value
which two Officers to be appointed by the Comptroller
for the purpose are satisfied is, as nearly as may be estimated,
and not less than, the correct value of such goods.
3 (2)




36 Ch.32. No. 2.]


Deposit i, 85. Where the Comptroller permits any goods to be
cert.IS. entered in the absence of any document under the pro-
visions of section 84, it shall be lawful for him to require
the person entering the goods to deposit with him such
additional sum as he shall require, not exceeding one-half
of the duty paid upon such goods. Any sum so deposited
shall be forfeited unless the person entering the goods
shall produce the required document within three months
of the date of entry, or unless he shall explain his failure
to the satisfaction of the Comptroller.

Goods not 86. If any goods imported in any aircraft or ship shall
liti, red to remain on board such aircraft or ship, or having been
he (dpositcd unloaded, shall not be entered and also delivered from the
w,',rh customs area within ten days from the date of importation,
or such further period as the Comptroller may in any special
circumstances allow, then such goods shall be deposited
in such King's warehouse as the Comptroller shall direct
by the agent of such aircraft or ship, or by the Comptroller,
if there be no agent, or if the agent shall not act forthwith
as herein required. Such goods shall be subject to rent and
other charges as if they were goods warehoused in a King's
warehouse in pursuance of an entry for warehousing.

87. (1) Where under the provisions of this Ordinance
any goods are required to be deposited in a King's ware-
house, and such goods are of a perishable nature, then it
shall be lawful for the Comptroller, 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 other provision of law, to be deposited
in a King's warehouse, it shall be lawful for the Comp-
troller, notwithstanding such provisions, to sell the same
by public auction after fourteen days' notice by publication
in the Royal Gazette.
(2) Where any goods are deposited in a King's
warehouse under the provisions of this Ordinance, and
the same are not entered for warehousing or delivery from
such King's warehouse within three months after such
deposit, or within such further period as the Comptroller
may direct, and all charges for removal, freight, and rent,
and all other expenses incurred in respect thereof, duly paid,


Customs.




[Ch.32. No. 2. 37


such goods may be sold by public auction after one month's
notice being given by publication in the Royal Gazette.
(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; 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.

88. If any goods on being offered for sale as aforesaid Goods not
cannot be sold for a sum to pay all duties, expenses, rent and offered forb
charges, the same may be destroyed, or otherwise disposed sale.
of as the Governor may direct.

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

90. Where the owner of any goods imported in any ship Goods may
. be entered
(not being a steamship as defined in section 2) into the by ship
Colony fails to make entry thereof, or having made entry, owner, etc.
fails to land the same or to take delivery thereof by the
times severally hereinafter mentioned, 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 Ord.28-1948,
the charter party, bill of lading or agreement, then at
any time after the expiration of seventy-two hours,
exclusive of a Sunday or public holiday or Saturday
afternoon after the report of the ship:
Provided that if at any time before the goods are landed or


Customs.




38 Ch.32. No. 2.]


unshipped, the owner 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, in such case, be preferred to any entry
which may have been made by the shipowner or master,
or the agent of either.

conipulat.ion 91. The periods of time mentioned in sections 86 and 90
of t",m" shall be computed from the time at which the aircraft or
ship and goods shall have been released from any quarantine
to which they may have been subjected.

Aircraft or 92. Whenever any goods shall remain on board any
ship mia he importing aircraft or ship beyond the period of ten days
d(taine(l till
goods landd. after the arrival of such aircraft or ship, or beyond such
further period as the Comptroller may allow, such aircraft
or ship shall be detained by the proper Officer until all
expenses of watching or guarding such goods beyond such
ten days, or such further time, if any, allowed as aforesaid,
not exceeding twenty-five dollars per diem, and of removing
the goods or any of them to the King's warehouse, in case
the Officers shall so remove them, be paid; and the like
charge per diem shall 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.

Restrictions 93. No person, whether a passenger or not, shall dis-
.tors embark or go ashore from, or go on board any aircraft or
an.d othir ship that shall have arrived within the Colony or the waters
persons. thereof, save at such times, by such means, and by such
ways as may be prescribed in any regulations made under
this Ordinance, or otherwise as the Comptroller may allow.

PART IV
WAREHOUSED GOODS AND GOODS DEPOSITED IN A
CUSTOMS AREA.
Warehousing. 94. It shall be lawful for the Governor from time to time
by notice in the Royal Gazette to declare what kind of goods


Customs.




[Ch. 32. No. 2. 39


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
made under this Ordinance, and, in the case of goods
deposited in a King's 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 Royal Gazelle and if at any
time any such rent or other charges shall not be paid to the
Comptroller when due and payable on any goods in any
such King's warehouse or customs area, such goods may,
without prejudice to any other lawful method of recovery,
l)e sold, or otherwise dealt with, and any proceeds applied,
as if they were goods which might be sold, or other-
wise dealt with, under the provisions of sections 120
and 121.


95. No compensation shall be payable by Government to Compensa-
any importer, owner or consignee of any goods deposited in on for
damage to
a King's warehouse or in a customs area in the occupation or goods
use of Government, save when loss or damage occurs as the desited in'
direct result of the wilful act or negligence of Government warehouse.
or of an Officer.


96. \here under the customs laws any goods are or may Goods
be required to be deposited in a King's warehouse, and for deieed to
be in King's
any reason the Comptroller may in his discretion decide warehouse.
that it is undesirable or inconvenient to deposit such goods
in a King's warehouse, such goods shall for all purposes be
deemed to be deposited in a King's warehouse as from the
time that the same are required to be deposited in a King's
warehouse, and shall also be chargeable with such expenses
for securing, watching and guarding, and of removing the
same from the original to some other place or deposit
(if the Comptroller shall so require) as the Comptroller
shall deem reasonable, and neither the Comptroller nor
any Officer shall be liable to make good any damage which
such goods may sustain by reason or during the time of
their being so deposited and dealt with as aforesaid.


Customs.




40 Ch.32. No. 2.]


97. No building or place may be used as a private ware-
house, or, save with the written permission of the Comp-
troller, as a customs area, until a bond, in such sum as may
from time to time in each case be required by the Comp-
troller, 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 due payment
of all duties and the due observation of the provisions of the
customs laws.

98. 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.

a\Vhmilsc- 99. The owner or occupier of any customs area or a
t ti, 'nt ;c'. warehouse-keeper shall not by himself or by any person in
w.aretllonse his employ open or gain access to any building in a customs
p\i,,,iin. 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.

owner of 100. The owner of any private warehouse or customs area
warehouse
etc., to shall provide such office accommodation and weights, scales,
provide measures and other facilities for examining and taking an
facilities. account of goods and for securing the same as the Comptroller
may require.

Revocation 101. On the revocation of the appointment of any private
oroxemg warehouse, the duties on all the goods warehoused therein
w%.%ir.rh.. 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 threat, shall be deemed to be
notice to all persons interested in the goods.

Disposal of 102. If any goods shall not be duly exported or removed in
or.atilon conformity with section 101 such goods shall be taken to a
King's warehouse by an Officer, and may be sold, or other-
wise dealt with, and any proceeds applied as if they were


Customs.









[Ch. 32. No. 2. 41


goods which might be sold or otherwise dealt with under the
provisions of section 87.

103. Upon the delivery of any goods entered to be ware- Procedure
housed into the care of the Officer in charge of any warehouse, as t' wre-
such Officer shall, subject to any other direction of the
Comptroller, whether account has been taken of such goods
on the quay or elsewhere, or not, take a particular account
of such goods, and shall enter in a book prepared for that
purpose the name of the importing aircraft or ship, and of
the person in whose name such goods are entered, the
number of packages, the mark and number of each package,
and the description of the goods; and when the same shall
have been deposited in the warehouse, with the authority
of such Officer, he shall certify at the foot of the account
that the entry and warehousing of the goods is complete,
and such goods shall from that time be considered goods
duly warehoused.

104. All goods warehoused shall be deposited in the cooas to I
warehoused
packages in which they are imported, except such goods are in packages
permitted to be skipped on the quay, or bulked, sorted, in which
lotted, packed or repacked in the warehouse, in which case impo
they shall be deposited in the packages in which they are
contained when the account thereof is taken by the proper
Officer on the completion of such operation.

105. If in the case of goods warehoused in a private ware- Penalty for
interfering
house any alteration shall afterwards be made in the goods with storage
or packages so deposited, or in the packing thereof in the of goods in
warehouse, or in the marks or numbers of such packages, or warehouse.
if the same shall be removed from the part of the warehouse
in which they were deposited, without the presence and
sanction 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. The Comptroller may direct in what different parts Comptroller
may direct
or divisions of any warehouse or customs area and in what stowing of
manner any goods shall be deposited therein, and if any goods.
goods are deposited contrary to such directions, the occupier
of such warehouse or customs area shall in respect of every


Customs.




42 Ch. 32. No. 2.]


package so deposited incur a penalty of twenty-five dollars,
together with a further penalty of five dollars for each day
during which any such package shall remain so deposited.

ne'letv to 107. If the occupier of any warehouse or customs area or
so g(,oods any part thereof shall neglect to stow the goods deposited
proIrrv therein so that easy access may be had to every package and
parcel thereof, he shall, for every such neglect, incur a
penalty of twenty-five dollars, together with a further
penalty of five dollars for each day during which such
neglect continues.

warehouses~ 108. If the occupier of any warehouse or customs area,
good, 1o be
prolucel to or any part thereof, shall not produce to any Officer, on his
oniicer request, any goods deposited in such warehouse or customs
area, or any part thereof, which shall not have been duly
entered and delivered therefrom, such occupier shall, for
every such neglect, incur a penalty of twenty-five dollars
in respect of every package or parcel not so produced, and
shall pay the duties due thereon.

ienalv, for 109. If any goods entered to be warehoused shall not be
rnot warc-
hoisi"g 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 con-
cealed in or removed from the warehouse or customs area,
or abstracted from any package, or transferred from one
package to another, or otherwise, for the purpose of illegal
mixing, removal, or concealment, they shall be forfeited.

Penalty for 110. If any person shall clandestinely open any warehouse
illegaY or transit shed or, except in the presence of the proper
warehouse Officer acting in the execution of his duty, gain access to the
r customs goods therein, he shall for every such offence, incur a penalty
of five hundred dollars; and if any person shall enter any
warehouse or any part of a customs area when forbidden by
any Officer, or refuse to leave any warehouse or any part
of a customs area when requested to do so by any Officer,
he shall incur a penalty of fifty dollars.
Penalty for
embezzling 111. If any goods required to be previously entered shall
warehoused be taken out of any warehouse or customs area without
goods, etc.


Customs.




Customs. [Ch. 32. No. 2. 43

being duly entered (except as permitted by the customs
laws), the warehouse-keeper or the occupier of any part of a
customs area where such goods shall have been deposited
shall forthwith pay the duties due upon such goods; and
'very person taking out any goods from any warehouse or
customs area, without the same having been duly entered
(except as aforesaid), or who shall aid, assist, or be concerned
therein, and every person who shall destroy or embezzle
any goods duly warehoused or deposited in a customs area
shall be guilty of an offence, and shall, on conviction, on an
information laid against him in the Supreme Court, be liable
to imprisonment with or without hard labour, for any term
not exceeding two years; but if such person shall be an
Officer not acting in the due execution of his duty, and shall
he prosecuted to conviction by the importer, consignee,
or owner of such goods, no duty shall be payable for or in
respect of such goods, and the damage occasioned by such
destruction or embezzlement shall, with the sanction of the
Governor in Council, be repaid or made good to such
importer, consignee or owner by the Accountant General.

112. The Comptroller shall have power at the expense of Comptroller
may do
the owner of goods warehoused in a King's warehouse, or reasonable
deposited in a customs area in the occupation or use of the acts to ware-
hounsed
Government, to do all such reasonable acts as may by him goods.
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 Comptroller shall in his discretion
decide that immediate action is necessary for the proper
custody or preservation of the goods as aforesaid.

113. The importer or owner of any such goods shall pay Owner to
any expenses incurred in respect thereof under section 112 ay ocnosts
at such times and in such manner as the Comptroller shall under
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 other-
wise dealt with under the provisions of section 121.




44 Ch. 32. No. 2.] Customs.

Removal of 114. The removal of warehoused goods from a warehouse
arC,'ose" to any other warehouse shall be subject to any regulations
goods to t
another made under this Ordinance and to such other conditions as
warehouse. the Comptroller may direct.

l'rocedure 115. On the delivery of any goods for removal as afore-
on eliCe. said, an account containing the particulars thereof shall be
transmitted by the proper Officer of the port or place of
removal to the proper Officer of the port or place of destina-
tion, and the person requiring the removal thereof shall
enter into a bond, with such security or securities 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, nor until
the full duties due upon any deficiency of such goods not
so accounted for shall have been paid.

Goods 116. Upon the arrival of such goods at the port or place
removed
subject to of destination, they shall be entered and warehoused, as
warehouse nearly as may be subject to the laws, rules and regulations,
reg llations. whicl apply to the entry and warehousing of goods on first
importation.

May be 117. If, upon the arrival of goods so removed as aforesaid
entered for
usr in the at the port or place of destination, the parties shall be
colony or desirous forthwith to export the same, or to pay duty thereon
exporta ion. for use within the Colony, without actually lodging the same
in the warehouse for which they have been entered and
examined to be re-warehoused, the Officer at such port or
place may permit the same to be entered and delivered
for home use, or, after all the formalities of entering and
examining such goods for re-warehousing have been duly
performed, to be entered and loaded for exportation, as if
such goods had been actually lodged in such warehouse.




Customs. [Ch. 32. No. 2. 45

118. If any goods taken from a warehouse for removal or Recmoval.
for exportation or use as aircraft's or ships' stores shall be ~,ljct to
removed or put on board an aircraft or ship, except with the certain
authority or under the care of the proper Officer, and in coons.
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; and if any such goods
shall be illegally removed or carried away prior to being put
on board the exporting or removing aircraft, ship or carriage,
or from any exporting or removing aircraft, ship or carriage,
in or on which the same shall have been put, the bond
given in respect thereof shall be forfeited, and may forthwith
be put in suit for the penalty thereof, although the time
prescribed in such bond for putting the goods on board
the exporting aircraft or ship, or re-warehousing such goods
at the place of destination, shall not have expired; and all
such goods shall be forfeited.

119. Notwithstanding anything hereinbefore contained, Comptroller
I may remove
the Comptroller may, if in his discretion he shall decide that goods ware-
such action is advisable, remove goods at the cost of Govern- housed in
King's
ment from one King's warehouse to another in any manner warehouse.
he may deem reasonable.

120. All warehoused goods shall be entered and delivered Re-ware-
either for use within the Colony, or as aircraft's or ships' housing.
stores, or for exportation not later than two years after the
day on which the same were warehoused, or within such
further period and in such cases as the Comptroller shall
direct unless the owner of such goods shall be desirous of
re-warehousing the same, in which case the same shall be
examined by the proper Officer, and the duties due upon any
deficiency or difference between the quantity ascertained on
importation and the quantity found to exist on such
examination, together with the necessary expenses attendant
thereon, and any charges incurred in respect of the said
goods, shall, subject to such allowances as are by law
permitted in respect thereof, be paid to the Comptroller;
and the quantity so found shall be re-warehoused in the
name of the then owner thereof in the same manner as on
first importation: Provided that if the owner shall, with




46 Ch.32. No. 2.]


the concurrence of the warehouse-keeper, desire to re-ware-
house the same according to the account taken at the
importation thereof, without re-examination, such re-
\xamination may be dispensed with, the Officer being
satisfied that the same are still in the warehouse, and that
there is no reason to suspect that there is any undue
deficiency; but the warehouse-keeper shall be liable to make
good the duty on any deficiency not allowed by law which
may be discovered in the goods at the time of delivery
thereof, or any earlier time.

ii.po.i of 121. If any warehoused goods shall not be duly entered
g"s ,-n for use within the Colony, or as aircraft's or ships' stores,
house,. or exported or re-warehoused, and the duties ascertained to
be due on the deficiencies as aforesaid and any charges and
expenses shall not be paid at the expiration of two years
from the previous entry and warehousing thereof or within
such further period as shall be directed as aforesaid, the
same shall, after one month's notice by advertisement in the
Royal Gazette, with all convenient speed be sold by public
auction, and the proceeds thereof shall be applied to pay-
mient of the dutie., expenses of the sale, and of any rent and
charges due to the Government, then in discharge of any
liin for freight and other charges, and the surplus, if any,
shall be paid to the owner of such goods on his application
for the same within two years from the time of sale, but
otherwise shall be paid into the general revenue of the
Colony; and if such goods, on being so offered for sale,
cannot be sold for a sum to pay all duties, expenses, rent
and charges due to the Government, then the same may be
destroyed or otherwise disposed of as the Governor may
direct; and the dutie. due upon any deficiency in any
warehoused goods not allowed by law shall be forthwith
paid by the warehouse-keeper.

Freight on 122. Any Officer having the custody of any goods which
goods shall have come into his hands under this Ordinance shall
wa,'re"house
refuse delivery thereof from a King's warehouse or other
place of deposit until proof be given to his satisfaction that
the freight due on such goods has been paid: Provided that
this section shall not apply to goods which shall have been
warehoused in pursuance of an entry for warehousing.


Customs.









Customs. [Ch. 32. No. 2. 47

123. If any goods shall remain in any warehouse for a warehoused
period of fourteen days after being entered for use within ""ge,
ent i red or
the Colony, or after being sold by public auction under the sol,, must he
customs laws, they shall be forfeited and disposed of in such r o'vedt
manner as the Governor may direct, unless the failure to (;~ys.
remove the same shall be explained to the satisfaction of the
Comptroller.


124. The Comptroller may permit any goods to be taken Delivery in
out of any warehouse or customs area without payment of Ws'cul
duty for such purpose and for such period as to him may stances.
appear expedient, and in such quantities, and under such
regulations and restrictions, and with such security by bond
for the due return thereof, or the payment of the duties due
thereon, as he may direct or require; and if any such goods
shall be dealt with in any way contrary to the terms of such
permission or to such regulations or restrictions, the same
shall be forfeited.


125. The Comptroller may permit warehoused goods to be Stores.
delivered as stores for a ship of not less than thirty tons
burden or an aircraft, in accordance with section 152; and
if any goods taken from a warehouse for use as stores shall
not be duly put on board the aircraft or ship for which the
same are entered, or otherwise accounted for to the satis-
faction of the Comptroller, or shall be dealt with in any way
contrary to the customs laws, such goods shall be forfeited.


126. The duties to be paid when warehoused goods are Duty to be
entered for use within the Colony shall not be less in amount pid aord-
than would have been payable according to the value or original
quantity thereof at the time of importation, except as to account.
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
at the time of actual delivery thereof, unless there is reason-
able ground to suppose that any portion of any deficiency
has been caused by illegal abstraction.




48 Ch.32. No. 2.]


127. Subject to the observance by the exporter of all the
provisions of the customs laws and of the conditions of any
bond, no import duty shall be charged in respect of any
goods entered under bond for the due exportation and landing
thereof in a place outside the Colony, or for use as aircraft's
or ships' stores in accordance with section 152, and
delivered from any warehouse or customs area, 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.
(.un.n. .ships 128. The master of every ship, other than a steamship
,, Ild''1, as defined in section 2, in which any goods are to be exported,
or his agent, shall, before any goods be taken on board,
deliver to tle proper Officer at the port at which such ship
shall have first arrived an entry outwards of such ship,
verified by his signature, in tlhe prescribed form, and
containing the several particulars indicated in or required
thereby, and in such entry outwards the master or his
agent shall declare that no imported goods are left on
board such ship other than such goods and stores as shall
be specified in the entry outwards.

129. The master of every ship to which the provisions of
section 128 apply shall if required obtain from the proper
Officer a certificate of rummage in the prescribed form. If
he desires to obtain such certificate before the whole of the
inward cargo of the ship has been discharged, he shall
remove and stow the inward cargo remaining on board such
ship in such manner as such Officer shall direct in order to
enable him to rummage the ship, and after the ship has been
rummaged, shall stow the inward cargo remaining on board
separately and keep it separate to the satisfaction of the
proper Officer from any coastwise or any outward cargo
that may subsequently be put into such ship.

Loading 130. Before any aircraft or ship required to report at any
licence. port in the Colony shall depart therefrom to load cargo at


Customs.




[Ch. 32. No. 2. 49


another port in the Colony, the master or his agent shall,
in respect of each port at which he desires to load cargo,
,obtain from the proper Officer a loading licence in duplicate
in the prescribed form, and containing the prescribed
particulars, and signed by such Oflicer, and, before leaving
the port at which such licence is issued, shall enter on both
copies of the licence particulars of the cargo loaded and of
any stores loaded or remaining oni board from the inward
voyage at such port.

131. Where, under the provisions of the customs laws, the special
(Comptroller shall permit any goods to be put on board any aI'ling
aircraft or ship at any place in the Colony, other than a port,
hle master of such aircraft or ship shall, in respect of every
such place at which he shall be permitted to load, in addition
to compllying with any conditions which may be imposed by
Ihe Comptroller, obtain from the proper Officer a special
lo;aling licence in duplicate in the prescribed form, and
containing the prescribed particulars, and signed by such
()llicer Before leaving the port at which any special
loading licence shall have been issued the master or his
agent shall enter on both copies of the licence particulars
of the cargo loaded and of any stores loaded or remaining
on board at such port.

132. After the loading of any goods under the authority Procedure
of a special loading licence shall have been completed, the after loain
master shall proceed with such aircraft or ship forthwith to loading
an approved port, where all the provisions of the customs licnce.
laws shall be complied with, as nearly as may be, as if such
goods had been loaded at such port, unless the proper Officer
shall otherwise direct.

133. \hen loading has been completed at any port or Completion
place for which a loading licence or special loading licence has ofindliene'y
been issued, before the aircraft or ship departs from such afterloading.
port or place, the master or his agent shall enter on both
copies of the licence particulars of the cargo loaded and of
any stores taken on board at such port or place, showing the
number of packages loaded and the quantity and description
of the goods, and shall sign the same and deliver one copy
T.-V. 4


Customs.




50 Ch.32. No. 2.]


to the proper Officer at the port of loading before leaving the
port, or, if the goods have been loaded at a place other than
a port, then at such place and to such person as shall be
named in the licence; and the master or his agent shall
deliver the remaining copy of the licence together with the
content required to be delivered to the proper Officer in
accordance with sections 155 and 158.

Penalty for 134. If any goods shall be taken on board any aircraft
ach, or ship at any port or place contrary to the provisions of
to 133. sections 128 to 133, or if any of the requirements of the said
sections 128 to 133 shall not be observed, the master of such
aircraft or ship or his agent shall incur a penalty of five
hundred dollars.

Limtation 135. Nothing contained in sections 128 to 133 shall he
r.al^llll'las, deemed to authorise the loading of goods except from an
atoresaid. approved place of loading, unless specially allowed by the
Comptroller under section 141.

Non-appli- 136. The Governor may by notice to the Comptroller in
catioll it)
aircraft, writing under his hand direct that any or all of the provisions
of sections 128 to 134 shall not apply to aircraft, either
generally, or in any particular case, during any period
specified in the notice.

Restrictions 137. On arrival at any port or place in the Colony of any
Saget ship, other than a steamship as defined in section 2, about
coastwise. 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 coast-
wise as provided in section 168, before the whole of the goods
imported in such ship shall have been discharged therefrom,
the complete separation of such goods from the inward
cargo and from any cargo remaining on board for exporta-
tion being effected to the satisfaction of the proper Officer.


Customs.




[Ch.32. No. 2. 51


138. No person shall export or attempt to export any Restriction
warehoused goods, or goods liable to duties of customs ti'l oaf
transferred from an importing aircraft or ship, or goods cclt,,ll
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
;ny ship of less burden than five tons.

139. Any person who shall export or enter or attempt to 'Penalty.
export or enter, any goods contrary to section 138 or place
any goods on board a ship of less size than is thereby
permitted for exportation shall incur a penalty of two hun-
dred and fifty dollars, and such goods shall be forfeited.

140. Except as provided in section 141, no goods shall be Gencral
provisions as
put on board any aircraft or ship for exportation or use as to loading
stores, or be put into any vessel to be water-borne, or be and exporta-
*ater-borne, to be put on board any aircraft or ship for tonrs 28 19
exportation or use as stores from any port or place in the s. 4.
Colony on Sundays or public holidays or Saturdays after
noon, nor except between seven o'clock in the morning and
four o'clock in the afternoon on any other day, nor from
any place not being an approved place of loading, nor
without the authority of the proper Officer, nor before due
entry outwards of the exporting aircraft or ship, if the same
is by law required to be entered outwards, nor 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
exportation 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.

141. Notwithstanding the provisions of section 140, it comptroller
may relax
shall be lawful for the Comptroller to permit any goods to condition
be put on board any aircraft or ship on such days, at such of shipment.
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
4 (2)


Customs.




52 Ch. 32. No. 2.]


need not be entered by the exporter until after the departure
of any aircraft or ship, but any such goods must be entered
within twenty-four hours of such departure, unless the
Comptroller shall otherwise allow: Provided that where
any goods are permitted to be entered after being put on
board, the Comptroller may in such case require the agent
of the master or owner of the aircraft or ship to give security
for the payment of any export duties of customs on any
goods liable thereto under such conditions, and subject
to such charges to be paid to the agent by the exporter of
any such goods, as the Governor in Council may prescribe.

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 ship shall be a ship licensed in accordance with
section 169.

143. No goods having been put on board any aircraft or
ship in accordance with section 154, or for exportation, or
as store., shall be discharged in any part of the Colony
without the written permission of the proper Officer, and
except in accordance with such conditions as the Comp-
troller shall impose.

Forfi.turn 144. If anv person shall put or attempt to put any goods
onbreachY on board anyv aircraft or ship or discharge or attempt to
. .11. discharge, or deal with any goods in any way contrary to
the provisions of sections 140 to 143 such goods shall be
forfeited.

145. If any Officer shall place any lock, mark or seal upon
any goods or stores taken on board any aircraft or ship in
the Colony, and such lock, mark or seal be wilfully opened,
altered or broken, or if such goods or stores be secretly
conveyed away either while such aircraft or ship remains in
the Colony, or on her passage from one port or place in the
Colony to another before the final departure of such aircraft


Customs.




[Ch.32. No. 2. 53


or ship on a flight or voyage to a place outside the Colony,
tlie master shall incur a penalty of five hundred dollars, and
such goods or stores shall be forfeited.

146. If any person shall put on board any aircraft or penalty for
ship, or put off or put into any vessel to be water-borne to attempting
any aircraft or ship for exportation or use as stores, or hibited
bring to any aerodrome, customs area, quay, wharf or any goods.
place whatever in the Colony for exportation or use as
store. or export any goods prohibited to be exported, or
any goods the exportation of which is restricted, contrary
to such restriction, or attempt to perform or be knowingly
concerned in the performance of any of the aforesaid acts,
lie shall (except as otherwise provided in section 139) incur
at penalty of two thousand five hundred dollars, or treble
the value of such goods, at the election of the Comptroller;
;and all such goods shall be forfeited.

147. Before any warehoused goods, or goods entitled to Bond to tlx
any drawback on being put on board an aircraft or ship for "in cases.
use as stores or for exportation, or goods exportable only
under particular rules, regulations or restrictions, or goods
liable to duties of customs intended for transfer from an
importing to an exporting aircraft or ship shall be permitted
to be entered for use as stores, or for exportation or for
transfer as aforesaid, the exporter shall give such security
by bond as the Comptroller may require that such goods shall
be duly put on board the aircraft or ship for which the same
are entered and shall be used as stores (if so entered) or
else exported to and discharged at the place for which they
are entered within such time as the Comptroller may deem
reasonable, or be otherwise accounted for to his satisfaction.

148. If any goods for which bond is required under offences
st Customrelating to
section 147, or any goods liable to export duties of customs nded to
be put on board any aircraft or ship, or brought to any goods.
aerodrome, customs 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 shall
be claimed or allowed shall be found to be goods not entitled


Customs.




54 Ch. 32. No. 2.]


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 147, after being entered and put on board an air-
craft or ship, shall be used otherwise than as stores (if so
entered) or shall not be duly exported to and discharged at
the declared destination (such goods not having been dis-
charged 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 shall 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 shall have entered any goods for
which bond is required under section 147 shall fail, in case
such goods or uany of them shall not be duly put on board
the aircraft or ship for which the same shall have been
entered, to attend 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 warehouse for exportation or use as stores, any such
goods entered as aforesaid shall be forfeited.

Exportr to 151. If any exporter who shall have entered any goods,
lotit,( 't" not being goods for which bond is required, for exportation
non-bonied in any aircraft or ship shall fail, in case such goods or any
goods. of them shall not be duly put on board the aircraft or ship
for which the same are entered, to attend before the proper
Officer within twenty-four hours after the departure of such
aircraft or ship, or such period as the Comptroller may
allow and notify such Officer of the short loading of such
goods, he shall incur a penalty of twenty-five dollars.


Customs.




Customs. [Ch. 32. No. 2. 55

152. Notwithstanding anything to the contrary contained Comptroller
may allow
in the customs laws, and subject to any regulations made shipment of
under this Ordinance, the Comptroller may, upon due stores.
request being made, permit the master of any aircraft or
ship departing from 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 Drawback
to the exportation of warehoused goods, so far as they are han rantof
applicable, shall be deemed to apply to and include goods goods.
liable to duties of customs transferred from an importing
to an exporting aircraft or ship, and goods exported on
drawback.

154. Notwithstanding any contrary provisions of the fading of
customs laws, and subject to any regulations made under to other
this Ordinance, it shall be lawful for the Comptroller to or stores.
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 purpose as
the Comptroller 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




56 Ch.32. No. 2.]


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 Comptroller,
or otherwise contrary to the customs laws, the same shall
be forfeited.

PART VI.
DEPARTURE AND CLEARANCE OF AIRCRAFT AND SHIPS.
ChaIran.e of 155. The master of every aircraft or ship, not being a
aircraft and
ships otihir steamship as defined in section 2, shall immediately before
ihan coast- leaving the Colony on any flight or voyage to any place
ing shiis or
st.iisiiis. outside the Colony attend before the proper Officer, either
at the port at which the report of such aircraft or ship shall
or ought to have been delivered, or at the port where or
nearest to which any cargo shall last have been loaded on
board or discharged from such aircraft or ship, and shall
answer all such questions as shall be demanded of him by
such Officer concerning the aircraft or ship, the cargo, the
stores, the baggage, the officers, crew and passengers and
the flight or voyage, and shall deliver to such Officer a
content of such aircraft or ship in the prescribed form, and
containing the prescribed particulars, as far as the same can
be known by him, and shall make and subscribe the declara-
tion at the foot thereof in the presence of such Officer. In
the case of aircraft the content when signed by the proper
Officer shall be the clearance and authority for the departure
of such aircraft from the Colony.

Master to 156. In addition to observing the requirements of
deliver
account ot section 155, the master or his agent shall deliver to and sign
gcao and in the presence of the proper Officer an account of all cargo
stores. and stores taken on board such ship within the Colony, as
well as of any cargo and stores which shall have been
brought to the Colony in such ship, and shall have remained
on board for exportation or for use as stores; and such
account shall be in the prescribed form and shall contain
the names of all passengers and of the master, officers and
crew of such ship, and, when signed by the proper Officer,
shall be the clearance and authority for the departure of
such ship from the Colony.


Customs.




Customs. [Ch. 32. No. 2. 57

157. If any such aircraft or ship shall depart from the Penalty for
not clearing.
(olony to any place outside the Colony without the delivery
of such content in accordance with section 155 or if any ship
as aforesaid shall so depart without authority having been
granted under section 156 the master of such aircraft or ship
shall incur a penalty of two thousand five hundred dollars,
and if any of the particulars contained in any such content
or account as aforesaid be false, or if any of the required
particulars be omitted therefrom and such omission be not
explained to the satisfaction of the Comptroller, the master
or agent shall incur a penalty of five hundred dollars.

158. (1) No steamship, as defined in section 2, shall clearance of
steamships.
depart from any port or place in the Colony to any place
outside the Colony until the master or his agent shall have
satisfied the proper Officer that all the provisions of the
customs laws have been fulfilled, whereupon, except 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
steamship as aforesaid.
(2) If any steamship, as defined in section 2, shall
depart from any port or place in the Colony to any place
outside the Colony without authority having been granted
under subsection (1) of this section, the master or his agent
shall incur a penalty of two thousand five hundred dollars.
(3) The master of any steamship, as defined in
section 2, or his agent, shall, either before or not later than
twenty-four hours (or such further period as the Comptroller
may allow) after the time of departure of such steamship
from its final position, anchorage or berth in the Colony to
any place outside the Colony deliver to the proper Officer
at such port or place (or at the port nearest thereto as the
Comptroller may allow), a content of such steamship, 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 demanded of him by such Officer
concerning the ship, the cargo, the stores, the baggage, the
officers, crew and passengers and the voyage; and if such




58 Ch. 32. No. 2.]


master or agent shall fail to deliver such content, or if any
of the particulars contained in such content be false, or if
any of the required particulars be omitted from such content,
and such omission be not explained to the satisfaction of
the Comptroller, such master or agent shall incur a penalty
of five hundred dollars.

Governor 159. Notwithstanding the provisions of section 158 or any
may pre-
Sscribe spi other provisions of the customs laws relating to the departure
condition ; and clearance of aircraft and ships, it shall be lawful for the
to clearance. Governor, by notice in the Royal 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 either in accordance with the provisions
of sections 155 to 157, or in any manner specified in the said
notice: and if any aircraft or ship shall depart contrary to
the provisions of any such notice in the Royal 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.

clearance 160. If any ship shall depart in ballast from the Colony
in ballast. 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 Comp-
troller shall, on the application 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.

ships with 161. For the purposes of section 160, ships having only
passengers
and, bgo passengers with their bon fide baggage on board, in addition
elected i to stores as aforesaid, shall be deemed to be in ballast.
ballast.

Cargo, etc. 162. Any Officer may go on board any aircraft or ship
d,,cd tro within the Colony or the waters thereof, and demand the
odcer ni, clearance of such aircraft or ship, and if the master shall not
demand produce the same, or if the master of any aircraft or ship
whatsoever which may be boarded as aforesaid by an Officer


Customs.




Customs. [Ch. 32. No. 2. 59

shall not answer or shall 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 of him, he shall incur a penalty of five
hundred dollars.

163. If there be any goods or stores on board any aircraft Goods not
or ship which may have been boarded by an Officer within iontacnt
the Colony or the waters thereof not contained in the content forfeited.
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 of treble the value of such goods, at the election of the
Comptroller.

164. If any Officer having boarded any aircraft or ship Penalty for
within the Colony or the waters thereof after clearance, shall fpuodce
discover that any goods which were loaded within the Colony goods.
on board thereof as stores or for exportation or which at the
time of clearance remained on board from the inward
voyage, be 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,
shall in the opinion of the proper Officer not exceed the
quantity which might fairly have been consumed, having
regard to the period during which such aircraft or ship shall
have been within the Colony or the waters thereof), 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 Deficiency
Colony on a flight or voyage to a place outside the Colony stores.
and having returned within the Colony or the waters thereof,
is boarded by an Officer, and if such Officer shall discover any
deficiency in the stores of such aircraft or ship which in his
opinion shall be 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




60 Ch.32. No. 2.]


duties on such deficiency at the rate chargeable on similar
goods imported, and in addition shall incur a penalty of
one hundred dollars.

Officers to be 166. If any aircraft or ship departing from the Colony
set down bv
departing shall not bring to at the proper boarding station for setting
aircraft or down Officers, or for any other purpose required by the
ship, etc. customs laws, or shall depart on a flight or voyage with any
Officer on board without the assent of such Officer the master
shall incur a penalty of five hundred dollars.


PART VII.
COASTING TRADE.
Definition. 167. Except as provided in section 168, all trade by sea or
by air from any 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.

Exception 168. Notwithstanding any provisions in the customs laws
in regard to
aircraft and to the contrary, it shall be lawful for the proper Officer, on
ships from the arrival from a place outside the Colony of any aircraft or
places out-
side the ship having on board cargo intended to be delivered at more
Colony. than one port in the Colony, to permit such aircraft or ship
to convey goods from any port at which such aircraft or ship
shall partially discharge her cargo to her port or ports of
destination in the Colony for delivery there, upon the com-
plete separation of such goods from the inward cargo still on
board being effected to the satisfaction of the proper Officer,
but such conveyance of goods from one port to another shall
not constitute the aircraft or ship a coasting aircraft or
coasting ship within the meaning of the customs laws. The
loading, unloading and conveyance of goods under this
section shall be subject to any regulations made under this


Customs.




Customs. [Ch. 32. No. 2. 61

Ordinance and to such conditions as the Comptroller may
impose, and if any goods shall be loaded, unloaded, conveyed
or dealt with contrary to such regulations or conditions, the
goods shall be forfeited, and the master of the aircraft or
ship shall incur a penalty of one hundred dollars.

169. No ship shall trade coastwise within the Colony Licence for
unless she is provided with a licence in the prescribed form costing
to be issued by the Comptroller on payment of the fees
required to be paid to him under the Port Services (Dues,
Charges and Management) Ordinance for a drogher's
certificate, issued under section 4 of the Droghers Ordinance,
which licence shall expire on the 31st of December in each
year. Every ship trading contrary to this section shall be
forfeited, and the master of the ship shall incur a penalty of
five hundred dollars.

170. Every ship trading coastwise shall have her name coasting
and the number of her licence painted on each bow in letters ship to dia
play name
of not less than six inches high and of proportionate width, and number.
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.

171. No goods shall be carried in any coasting aircraft or Coasting
ship except such as shall be loaded to be carried coastwise aircraft or
ship to
at some port or place in the Colony, and no tobacco, the take only
produce of the Colony shall be carried in any coasting aircraft coatwis'
or ship unless accompanied by a permit granted by the
Warden of the Ward in which such tobacco was grown.

172. If any coasting aircraft or ship shall deviate from its fences.
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
shall have deviated from its flight or voyage, or shall have
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 shall not enter an account of the




62 Ch. 32. No. 2.]


circumstances and of any goods so taken on board or
discharged in the cargo book hereinafter referred to, and
proceed forthwith direct to the nearest port in the Colony,
and declare and explain the same to the satisfaction of the
proper Officer, and 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 seized by any Officer
and detained until such penalty is paid.

spwctl 173. Tobacco, cigars, cigarillos, cigarettes, wines and
a's to,,,'., spirits (except spirits the produce of the Colony removed
tain goods. under the provisions of the excise laws or with the permission
of the Comptroller, and tobacco the produce of the Colony
accompanied by a permit granted by the Warden of the
\ard in which it was grown), 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.

coa.stiwis 174. If any goods shall be discharged from any aircraft or
cargo ,not to ship arriving coastwise, or from any vessel into which the
be put on
hoaird on same shall have been put to be landed, or be put on board
si e y.,t or be put into any vessel to be water-borne, or be water
Ord.2S 194S,
s. borne to be put on board any aircraft or ship for carriage
coastwise on Sundays or public holidays or Saturdays after
noon, or except between six o'clock in the morning and six
o'clock in the afternoon on any other day, save with the
written permission of the Comptroller, 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 seized by any Officer and
detained until such penalty is paid.

Prohibited 175. If any person shall put on board any coasting aircraft
goods. or ship, or put off, or put into any vessel to be put on board
any coasting aircraft or ship, or bring to any aerodrome,
customs area, quay, wharf or any place whatever in the
Colony for carriage coastwise or carry coastwise any goods
prohibited to be carried coastwise, or any goods the carriage
coastwise of which is restricted contrary to such restriction,


Customs.




Customs. [Ch. 32. No. 2. 03

or attempt to perform, or be knowingly concerned in the
performance of any of the aforesaid acts, he shall incur
a penalty of one thousand dollars, and all such goods shall
be forfeited.

176. The master of every coasting aircraft or ship shall Master to
keep, or cause to be kept, a cargo book, stating the name of book.caro
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.

177. The master of every coasting aircraft or ship shall, Master to
on demand, produce the cargo book for the inspection of any cargo book
Officer, who shall be at liberty to make any note or remark on demand.
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.

178. If such master shall fail correctly to keep or cause to Penalty for
failure to
be correctly kept such cargo book, or to produce the same, or keep cargo
if at any time there be found on board such aircraft or ship book
any goods not entered in such book as loaded, or any goods correctly.
noted as delivered, or if any goods entered as loaded and
not noted as delivered be 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 seized by any Officer and
detained until such penalty is paid.




64 Ch. 32. No. 2.]


Governor 179. Notwithstanding any other provisions contained in
may impose
special this Ordinance, it shall be lawful for the Governor, by notice
conditions. in the Royal Gazette, to require the masters or agents of all
or any coasting aircraft or ship or ships to deliver to the
Comptroller prior to the departure from any port or place
of such aircraft or ship or ships, an account of all cargo and
stores taken on board, in such manner as may be specified
in the said notice; and if any coasting aircraft or ship shall
depart contrary to the provisions of any such notice the
master and owner shall each incur a penalty of two hundred
and fifty dollars.

Form of 180. The cargo book shall be in the prescribed form, and
cargo book. shall contain such particulars in addition to, or in lieu of the
particulars required by sections 176 to 170 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 seized by any
Officer and detained until such penalty is paid.

coastwise 181. The carriage of passengers, officers and crew coast-
Plcssengers, wise, whether in a coasting aircraft or ship or not, shall be
subject to any regulations made under this Ordinance.

Master to 182. Before any coasting aircraft or ship shall depart from
book trgo her port or place of loading, her cargo book containing the
onicer before several particulars required by this Ordinance, and signed
departure. 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 shall fail to deliver such cargo book he shall
incur a penalty of one hundred dollars, and the aircraft or
ship may be seized by any Officer and detained until such
penalty is paid.

Procedure 183. Any coasting aircraft or ship taking cargo on board
where no
Officer at a place where no Officer is stationed to be carried
stationed. 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


Customs.




[Ch.32. No. 2. 65


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.

184. Immediately after the arrival of any coasting Master to
aircraft or ship at her port or place of discharge and before daierook
any goods be unloaded, the cargo book with the name of on arrival.
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 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, containing 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.

185. Notwithstanding anything hereinbefore contained, Comptroller
the Comptroller may permit the loading and clearance "g Y
and the entry and unloading of any coastwise aircraft or
ship and goods under such regulations or conditions as he
may make or direct.

186. Any Officer may go on board any coastwise aircraft Cargo book,
or ship in any part or place in the Colony or on any coasting tvered to
ship at any period of her voyage, and search such aircraft officer on
or ship and examine all goods on board, and all goods then demand.
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, officer, crew, passengers and the flight or
voyage as may be put to him by such Officer; and if the
master shall refuse to produce such books or documents
on demand, or to bring the same to such Officer when
T.-v. 5


Customs.




66 Ch.32. No. 2.]


required, he shall incur a penalty of one hundred dollars,
and the aircraft or ship may be seized by any Officer and
detained until the penalty is paid.

coasting 187. It shall be lawful for the Comptroller, subject to
aircraft or such conditions as he may require to be observed, to
ship may bc
entered permit the master of any aircraft or ship bringing any
outwai in goods coastwise to an approved port to enter such aircraft
or ship and goods or any of them outwards for exportation
without first discharging the same.

PART V11I.
PREVENTION OF SMUGGLING.
Penalty on 188. If any aircraft or ship shall be found or discovered
persons to have been within the waters of the Colony, or within or
found on
board over the Colony, which has any secret or disguised place
smuggling adapted for concealing goods, or any device adapted for
running goods, or 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 from which any part of the contents
of such aircraft or ship shall have been thrown overboard
to prevent seizure, or on board which any goods shall have
been staved or destroyed to prevent seizure, then in every
such case every person who shall be 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 forefeited. Provided that no person shall be liable to
conviction 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.

Smuggling 189. Every ship of less than two hundred and fifty tons
siponder burden on board which, or in respect of which, any offence
forfeited, against section 188 shall be committed shall be forfeited.
Penalty on
smuggling 190. (1) With regard to aircraft or any ship of or
aira and exceeding two hundred and fifty tons burden, on board or
250 tons or in respect of which any offence against section 188 shall be
inlore.


_~~~_


Customs.




Customs. [Ch. 32. No. 2. 67

committed, such aircraft or ship shall not be forfeited for
such offence, but the following provisions shall apply:-
(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 where such aircraft or ship be,
of such sum, not exceeding two hundred and fifty
dollars, as he may think right, pending the ultimate
decision, and in default of payment 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 shall consider that
the fine of two hundred and fifty dollars aforesaid will
not be an adequate 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 Comptroller
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 shall include the master, mates and engineers of
any ship, and in the case of a ship carrying a passenger
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,
5 (2)


___ __ __




68 Ch.32. No. 2.]


navigator, chief steward or chief engineer. The expression
neglect in this section shall include cases where goods
unowned by any of the crew are discovered in a place or-
places in which they 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

Slup lor- 191. If any ship within the waters of the Colony, shall
feited for
ofence not bring to upon the proper signal made by any vessel
darIng pci.ise. or boat in His Majesty's service or in the service of the
customs, whereupon chase shall be given, and any person
on board such ship shall, during chase or before such ship
shall bring to or upon bringing to, throw overboard any
part of her contents, or shall stave or destroy any part
thereof to prevent seizure, such ship shall be forfeited.

Pcnalt, or 192. If any aircraft or ship liable to seizure or examina-
to. ingntion under the customs laws shall 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.

oincc,\ 193. (1) If any person shall maliciously shoot at any
smugglers,
etc., again aircraft or ship in the service of the customs, or shall
o,,,crs. nmliciously shoot at, maim or wound any Officer in the
execution of his office or duty, or with violence commit
any of the offences mentioned in subsection (4) of this
section, every person so offending, and every person aiding,
abetting or assisting therein shall, upon conviction on an
information laid against him in the Supreme Court, be
adjudged guilty of felony, and shall be liable to imprison-
ment, with or without hard labour, for any term not
exceeding fifteen years.
(2) If any person engaged, or who shall have been
engaged, in the commission of any offence against the
customs laws, be armed with firearms or other offensive
weapons, or, whether so armed or not, be disguised in any
way, or being so armed or disguised shall be found with any
goods liable to forfeiture under the customs laws, he shall,


Customs.




Customs. [Ch. 32. No. 2. 69

on conviction on an information laid against him in the
Supreme Court, be liable to imprisonment, with or without
hard labour, for any term not exceeding three years.
(3) If any person shall by any means procure or
hire, or shall depute or authorise any other person to
procure or hire any person to assist in any evasion of the
customs laws. lie shall on conviction be liable to imprison-
ment with or without hard labour for any term not
exceeding twelve months.
(4) If any person shall stave, break, or destroy any
goods to prevent seizure thereof by an Officer or other
person authorised to seize the same, or shall rescue, or stave,
break or destroy to prevent the securing thereof of any
goods seized by an Officer or other person authorised to seize
the same, or rescue any person apprehended for any offence
punishable by a pecuniary penalty or imprisonment under
the customs laws, or prevent the apprehension of any such
person, or obstruct any Officer going, remaining or returning
from on board anl aircraft or ship within the Colony or the
waters thereof, 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 attempt or endeavour
to commit. or aid, abet or assist in the commission of any
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, with or
without hard labour, for any term not exceeding three
months.
(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




70 Ch. 32. No. 2.] Customs.

offensive weapons in such manner as that terror is likely to
be caused to any person, or such conduct as is likely to cause
in any person a reasonable apprehension of criminal force,
harm or mischief to them or to their property.

l'-ni;l toi 194. (1) No person shall make or cause to be made, or
i, mn i o10 aid, or assist in making any signal in or on board or from
,r;at, o,1 any aircraft or ship, or on or from any part of the Colony,
"Ehi, 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 on conviction be liable to imprisonment,
with or without hard labour, for any term not exceeding
twelve months.
(2) If any person be charged with having made or
caused to be made, or with 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.

penalty lor 195. Every person who shall cut away, cast adrift, remove,
interfering
with custo alter, deface, sink or destroy, or in any other way injure or
gear. conceal 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.




[Ch.32. No. 2. 71


196. If any person, not being nti Officer, shall intermeddle intr-
with or take uPp any spirits or any goods prohibited to be (',,tn,,:
1 wl11h gRods
imported or exported, being in packages found floating upo)n 1i"1nid
or sunk into the sea, such spirits or goods prohibited to be ""'"" -
imported or exported shall be forfeited, and every such per-
son shall incur a penalty of one hundred dollars.

197. All writs of assistance issued from the Supreme \Vriis. ,
courtt (which is hereby authorised and required to grant such la it',Il"c.
writs upon a application by t le Compt roller) shall continue in
force during the reign for which they were granted and for
six months afterwards; and any Officer having such writ of
assistance imay, 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 prohibited goods, or any books or documents relating
thereto, and put and secure the same in a King's w;relhouse.

198. If any Officer shall have reasonable aulse to suspect Search
that any uncustomed or prohibited goods, or any books or wrant.
documents relating to uncustomed or prohibited goods, are
lihlrloured, kept or concealed in any house or ot her place in
the Colony, and it shall be made to appear by information on
oath before any Magistrate or Justice in the Colony, it shall
be lawful for such Magistrate or Justice 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 pro-
hibited 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, search or seizure as aforesaid.

199. Any Officer may upon reasonable suspicion stop and oficcr may
examine any carriage to ascertain whether any uncustomed stPcarrQe.
or prohibited goods are contained therein, and, if none shall
be found, the Officer shall not on account of such stoppage
and examination be liable to any prosecution or action at
law; and any person driving or conducting such carriage


Customs.




72 Ch.32. No.2.1


refusing to stop or allow such examination when required by
any Officer shall incur a penalty of five hundred dollars.

omficr iiy., 200. Any Officer, when on duty, and having the authority
.patrol of the Comptroller, may patrol upon and pass freely either
In'elyV, ec.
on foot or otherwise along and over and enter any part of the
Colony ot her than a dwelling-house or other building and any
such Officer so proceeding shall not be liable to any indict-
ment, action or suit for so doing.

ot iicer ma 201. The Officer in charge of any aircraft or ship employed
,moor for the prevention of smuggling may land or haul any such
aircraft or ship upon any part of the Colony which shall be
deemed most convenient for that purpose, and moor any
such aircraft or ship on any part of the Colony, and continue
such aircraft or ship so moored as aforesaid for such time as
het shall deem necessary and proper; and such Officer shall
not be liable to any indictment, action or suit for so doing.


PART IX.
GENERAL.
General 202. Save as otherwise provided in section 203 any person
penan who shall be convicted of any offence against the customs
laws for which no specific penalty is provided shall incur a
penallv of two hundred and fifty dollars.

I'nalt 203. \Where any aircraft. ship, carriage or goods become
-...s of liable to forfeiture under the customs laws, any person who
shall be knowingly concerned in the act or omission which
renders thie same liable to forfeiture shall be guilty of an
offence against this Ordinance, and shall incur the penalty
provided 1by 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.


Customs.




rCh. 32. No. 2. 73


204. If any person shall in any matter relating to the PI'nalty for
customs, or under the control or management of the fi"sar.-
Comptroller, make and subscribe, or cause to be made and
subscribed, any false declaration, or make or sign, or cause
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 if any person shall
make or sign any declaration made for the consideration of
tlie Comptroller on any application presented to him, the
same being untrue in any particular, or if any person re-
quired by the customs laws to answer questions put to him
bv an Officer shall refuse to answer such questions, or
if any person shall answer untruly any questions put to him
by any Officer acting in the execution of his duty, or if any
person shall counterfeit, falsify or wilfully use when counter-
feited or falsified any document required by the customs
laws, or by or under tlie directions of the Comptroller, or any
instrument used in the transaction of any business or matter
relating to the customs, or shall alter any document or
instrument after the same has been officially issued, or
counterfeit 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 Comptroller, or
shall on any document or instrument required for the pur-
poses of the customs laws counterfeit or imitate the seal,
signature, initials or other mark of or made use of by any
other person whatsoever, whether with or without the con-
sent of such person, every person so offending shall incur
a penalty of two thousand five hundred dollars.

205. Every person who shall import or bring or be con- Penalty for
earned in importing or bringing into the Colony any oadin law
prohibited goods, or any goods the importation of which is regarding
restricted, contrary to such prohibition or restriction, ported or
exported
whether the same be unloaded or not, or shall unload, or goods.
assist or be otherwise concerned in unloading any goods
which are prohibited, or any goods which are restricted and
imported contrary to such restriction, or shall knowingly
harbour, keep or conceal, or knowingly permit or suffer,
or cause or procure to be harboured, kept or concealed, any
prohibited, restricted or uncustomed goods, or shall


Customs.




74 Ch. 32. No. 2.]


knowingly acquire possession of or be in any way knowingly
concerned in carrying, removing, depositing, concealing, or
in any manner dealing with any goods with intent to defraud
His Majesty of any duties due thereon, or to evade any
prohibition or restriction of or applicable to such goods, or
shall be 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, warehous-
ing. delivery removal, loading and exportation of goods,
-hall for each such offence incur a penalty of five hundred
dollars, or treble the value of the goods, at the election of
the Comptroller and all goods in respect of which any such
offence shall he committed shall be forfeited.

Penalty ,n 206. If any person shall import or export, or cause to be
relation to
concealed imported or exported, or attempt to import or export any
goods, etc. 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 correspond-
ing 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.

Power of 207. (1) Notwithstanding the provisions of section 206,
to PUhr., if, upon the examination of any imported goods, which are
goods in chargeable with duty upon the value thereof, it appears to
certain -.9.s. the Comptroller 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 Comptroller 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, as stated
in his entry
(2) The Comptroller shall, within fifteen days after
the detention of such goods, determine either that the goods


customss .




[Ch.32. No. 2. 75


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 ten per centum, and the duties already
paid to be paid to the importer in full 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 there-
from, in case of sale, exceed the sums so paid, and all
charges incurred by the Colony, such surplus shall be
disposed of as the Governor may direct.

208. If any Officer shall accept any fee, perquisite or Oflicerta.k-
reward, whether pecuniary or otherwise, directly or in- ",g h.-e
directly, from any person on account of anything done or fees, etc.
to be done by him, or omitted to be done by him, in or in
any way relating to his said office or employment, except
such as he shall 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 such offence incur a penalty of five hundred dollars.

209. If any Officer shall make any collusive seizure, or colusive
deliver up, or make any agreement to deliver up or not to ', et.
seize any aircraft, ship, carriage or goods liable to forfeiture,
or shall take any bribe, gratuity, recompense or reward for
the neglect or non-performance of his duty, or conspire or
connive 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 in-
capable of holding any office under the Government of the
Colony, and every person who shall give or offer, or promise
to give or procure to be given, any bribe, recompense or
reward to, or shall make any collusive agreement with any


Cicstonts..




76 Ch. 32. No. 2.] Customs.

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.

Oie.rinn 210. If any person shall offer for sale any goods under
fngoo r-'e pretence that the same are prohibited, or have been unloaded
tenc- that and removed without payment of duties, all such goods
sniiled. (although not liable to any duties, or prohibited) shall be
forfeited.

G;en.eiir 211. Subject to the provisions of section 190, all aircraft,
to "l0,1 P. ships and carriages, together with all animals and things
made use of in the importation, attempted importation,
landing, removal, conveyance, exportation or attempted
exportation 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 Ordinance
whereby Officers are authorised to make seizures or deten-
tions, shall or may be seized or detained in any place, either
upon land or water, 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.

Procedure 212. (1) Whenever any seizure shall be made, unless in
on seizure. the possession of or in the presence of the offender, master
or owner, as forfeited under the customs laws, or under any
Ordinance by which Officers are empowered to make seizures,
the seizing Officer shall give notice in writing of such seizure
and of the grounds thereof to the master or owner of the
aircraft, ship, carriage, goods, animals or things seized, if




Customs. [Ch. 32. No. 2. 77

known, either by delivering the same to him personally, or
by letter addressed to him, and transmitted by post to, or
delivered at, his usual place of abode or business, if known;
and all seizures made under the customs laws or under any
Ordinance by which Officers are empowered to make seizures
shall be deemed and taken to be condemned, and may be
sold or otherwise disposed of in such manner as the Governor
nma direct, unless the person from whom such seizure shall
have been made, or the master or owner thereof, or some
person authorised by him shall within one calendar month
from the day of seizure give notice in writing to the
comptroller r that he claims the same, whereupon proceedings
shall be taken for the forfeiture and condemnation thereof:
Provided that if animals or perishable goods are seized, they
ay by direction of the Comptroller be sold forthwith by
pubIlic auction, and the proceeds thereof retained to abide
lhe result of any claim that may legally be made in respect
thereof.
(2) Where proceedings are taken as aforesaid for
forfeiture and condemnation, the Magistrate may order
delivery of the aircraft, ship, carriage, goods, animals or
things seized to the claimant, on security being given for
the payment to the Comptroller of the value thereof in case
of condemnation.

213. All seizures whatsoever which shall have been made Disposal of
;nd condemned under the customs laws, or any other iezure.
Ordinance by which seizures are authorised to be made by
Officers, shall be disposed of in such manner as the Governor
may direct.

214. Where a penalty is prescribed for the commission of Limit of
an off6nce under this Ordinance, such offence shall be penalty.
punishable by a penalty not exceeding the penalty so
prescribed: Provided that where by reason of the com-
mission 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.




78 Ch. 32. No. 2.]


,Govn, 1., 215. When any seizure shall have been made, or any fine
may r11esti or penalty incurred or inflicted, or any person committed
to prison for any offence against the customs laws, the
Governor may direct restoration of such seizure, whether
condemnation shall have 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.

tomptroiicr 216. Subject to the approval of thle Governor (which
::,gat., approval may be signified by general directions to the
p,,,nt, Comptroller), and notwithstanding anything contained in
section 214, the Comptroller may mitigate or remit any
penalty or restore anything seized under the customs laws,
at any time prior to the commencement of proceedings in
any Court, against any person for an offence against the
customs laws, or for the condemnation of any seizure.

217. The Comptroller may, with the approval of the
governor reward any person who informs him of any
offence against tlie customs laws or assists in the recovery
of any fine or penalty

218. Where under the customs laws any special procedure
is described 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 nmay 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 steamship 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.


Customs.




[Ch. 32. No. 2. 79


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

220. (1) The importer, exporter or any person concerned iocuiIeiit.
in tlle importation or exportation of any goods shall, on production
lie 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 whatever
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 shipto another, asshallbe 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 concerned
as aforesaid shall 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
of the goods, or may allow entry, delivery or shipment of
the goods upon such terms and conditions, and upon deposit
of such sum, pending the production of the proper
documents and declarations, as he shall see fit to impose
or require.
(2) The deposit made in accordance with subsec-
tion (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.

221. Where any person is required to submit any report, Copies of
entry, declaration or other form for the purpose of the documents
customs laws, the Comptroller may require such person to submitted.
customs laws, the Comptroller may require such person to submitted.


Customs.




80 Ch. 32. No. 2.]


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.

222. Wlherc 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.
223. Any ()ficer 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
sample.. shall be disposed of and accounted for in such
manner as the Comptroller may direct.
(.n.. to ie 224. The unloading, loading and removal of goods and
handlld byI
Ow,,ir. bringing them to the proper place for examination and
weighing, putting them into scales, opening, unpacking,
repacking, bulking, sorting, letting, marking and numbering,
where such operations respectively are necessary or per-
mitted, 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 tie .:;ne.
samipl'. 225. 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 prohibited to be imported or exported, unless express
provision therefore is made by law.


Customs.




[Ch.32. No. 2. 81


226. If any goods shall be lost or destroyed by unavoid- Remission
able accident before the same have been delivered out of o.fdutrlt"
the care of any Officer, either on board an aircraft or ship, etc.
or in removing, loading, unloading, or receiving into a
customs area or warehouse, or in the customs area or
warehouse, or in course of delivery therefrom, the Comp-
troller, 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 other-
wise 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.

227. Where it is proved to the satisfaction of the Drawbackb
Comptroller that any goods after being duly put on board logd
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 had been actually exported
or used as store.

228. Where it is proved to the satisfaction of the Drawback
Comptroller that any goods after being duly put on board aandoned.
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 Govern-
ment, be payable as if the goods had been actually exported
or used as stores.

229. The Comptroller may modify the form of declaration Modifcation
required under section 46 in such manner as he may think declaration.
necessary for adapting it to the provisions of sections 227
and 228.
Authority to
230. Whenever any person shall make application to be produced
by person
any Officer to transact any business on behalf of any other acting for
T.-V. 6 another.


Customs.




82 Ch. 32. No. 2.1


person, such Officer may require tihe person so applying to
produce a written authority from the person (on whose
behalf such application is made, and in default of the
production of such authority may refuse to transact such
busine. and any document required by the customs laws
to be signed by any particular person, if signed by any
person authIorised aforesaid on behalf of the person
required to sign the same, shall le 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.

W\itnissij, 231. Where any document or declaration is required
sigItlii.rre. by the 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 Comp-
troller 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 1o 232. Where under the customs laws the master or agent
attclI'::Ioml1of any aircraft or ship is required to answer questions
f so put to him by the Comptroller or any Officer, and such
required. aircraft or ship shall be within the Colony or the waters
thereof, 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 require-
ments 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 204 be deemed to have been made
by the person required to answer such questions.


Customs.




Customs. (Ch. 32. No. 2. 83

233. (1) If for any purpose of the customs laws it becomes "rne of
importation,
necessary to determine the precise time at which an etc. defined.
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 landed
in the Colony or came within the waters thereof.
(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 in the employment of the Govern-
ment 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
exportingg aircraft or ship, except in the case of goods
prohibited to be exported, with reference to which the time
of 'xportation shall be deemed to be the actual time at
which the aircraft or ship departed from its final position,
anchorage or berth within the Colony or the waters thereof.


234. All packages and coverings in which goods are special
imported or exported and which in the opinion of the deemed
Comptroller- separate
articles.
(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.


235. In addition to any other power of arrest or detention Power of
conferred by the customs laws, any Officer may arrest and arret.
detain any person whom he finds committing an offence
6 (2)




84 Ch. 32. No. 2.


against the customs laws, and take him before a Magistrate
to be dealt with according to law

Aru-s. 236. If any person liable to arrest under the t customs laws
s.cap," escapes from any Officer attempting to arrest him, or if
any Officer is for any reason whatever unable or fails to
arrest anyv 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.


PA N I' .
LEGAL PROCEEDINGS.
,.s, .on.o- 237. Subject to the express provisions of the customs
f,, t',ms laws, anv offences under the customs laws may be prosecute ed,
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 the manner prescribed by the
Summary Courts Ordinance, or as near thereto as thle
circumstance. of the 'ase will permit, on the complaint
of any Officer.

I.,V.C, !iV., 238. Proceedings under the customs laws may be cornm-
to' n"" enced at any time within seven years after the date of the
s' n \,rs. offenlce.

239. Where any court has imposed a penalty for any
offence against the customs laws and such penalty is not
paid, the court may order the defendant who is convicted
of such offence, in default of payment of the penalty
adjudged to be paid, to be imprisoned, with or without
hard labour, for anv term not exceeding six months, where
the penalty does not exceed five hundred dollars, or twelve
months where the penalty exceeds five hundred dollars.

In'lprl',- 240. Where a penalty of five hundred dollars or upwards
second has been incurred under the customs laws and the defendant
otfence.


(Customs.




(us/omis. ICh. 32. No. 2. 85

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, with or without hard labour,
for any period not exceeding one year.

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

242. Every offence under the customs laws shall be Place of
deemed to have been committed and every cause of cor- offence.
plaint 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.

243. Any Officer may prosecute and conduct any infor- officer may
nation or other proceeding under the customs laws in prosecute.
respect of any offence or penalty.

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

245. (1) No claim or appearance shall be entered to any clams to
information filed or exhibited for the forfeiture of any seized goods
*ainial, carriage, aircraft, ship or goods seized for any name of
causee of forfeiture in any court unless such claim or appear- owner.
ance 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 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




86 Ch. 32. No. 2.] Customs.

of his knowledge and belief the same were at the time of
seizure the bond 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 bond fide property of any number of
owners exceeding five, it shall not be necessary for more than
two of them to enter such claim or appearance on the part
of themselves and their co-owners, or to make such oath
as aforesaid, and if any such animal, carriage, aircraft,
ship or goods shall at the time of seizure be the property
of a company, such claim and appearance may be entered
and oath made by the secretary or a director 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.

Certificate 246. In case any information or suit shall be commenced
of probable or brought to trial on account of the seizure of any animal,
sizure. 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 shall appear to the court before whom
the same shall have been tried that there was probable
cause for such seizure or act. the Judge or Magistrate, as the
case may be, 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 prosecution on account
of such seizure or act; and a copy of such certificate, 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 prosecu-
tion shall be commenced and brought to trial against any
person on account of any seizure or act as aforesaid (whether
any information be brought to trial in respect of the same
or not, or, having been brought to trial, the Judge or




Customs. [Ch. 32. No. 2. 87

Magistrate shall not have certified that there was a probable
cause for such seizure 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 XI.
PROOFS IN PROCEEDINGS.
247. (1) In any prosecution under the customs laws, the onus of
proof that the proper duties have been paid in respect of roof on"
any goods, or that the same have been lawfully imported in certain
or exported, or lawfully put into or out of any aircraft or as
ship, or lawfully transferred from one aircraft or ship to
another aircraft or ship shall lie on the defendant.
(2) The averment that the Comptroller has elected
that any particular penalty should be sued for or recovered,
or that any goods thrown overboard, staved or destroyed
were thrown overboard, staved or destroyed to prevent
seizure, or that any person is an Officer, or that any person
was employed for the prevention of 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 con-
trary.

248. If upon any trial a question shall arise whether any Evidence of
person is an Officer, his own evidence thereof shall be ffcers.
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.

249. (1) In all cases where any penalty the amount of valuation
which is to be determined by the value of any goods is sued of goods for
penalty.




88 Ch. 32. No. 2.]


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 importation 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 lthe duties due thereon added to such rate or
price in bond.
(2) A certificate under the hand of the Comptroller
of the value of such goods shall be accepted by the court
as prinmi facic evidence of the value thereof.

Copies o 250. In case any book or document required by the
documents customs laws be required to be used as evidence in any court
vaid as to ihe transactions to which it refers, copies. thereof
certified by an Officer shall be admissible for that purpose.
without production of the original, and certificate, and
copies of official documents purporting to be certified under
thel hand and seal or stamp of office of any of the principal
officers of Customs and Excise in the United Kingdom. or of
any CLompt roller of colonialrevenue in any British possession.
or of any British Consul or Vice-Consul in a foreign country,
shall be received as prii:,i facic evident

Trool oi 251. If upon the trial of any issue touching any seizure,
order of penalty or forfeiture, or other proceedings under the customs
Govrnor. '
rtc laws or incident thereto, it may be necessary to give proof
of any order issued by tlie G(overnor Comptroller, or any
person iln th1e emp1loymlent of the (overnmIlent. the order, or
any letter or instructions referring thereto, shall be admitted
and taken as sufficient evidence of such order, if any such
documentlt purports to be signed by any such functionary,
or shall appear to have been officially printed or issued,
unless the contrary be proved.

ci i1ic. 252. Condemnation by any court under the customs laws
of ion- may be proved in anv court, or before any competent
tribunal, by the production of a certificate of such condemna-
Iion purporting to be signed by the officer of such court.


Customs.




ICh. 32. No. 2. 89


PART XII.

MISCELLANEOUS.

253. Where in any order in council made applicable to the Kicc, oI\ Air
Colony in accordance with the provisions of the Air Naviga- Navigarston
tion Acts, 1920 and 1936, or any amending Act, or in any coni'n1
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 corres-
ponding provision contained in the said laws.


254. The Governor in Council may make regulations for Re.gulations.
the better carrying out of the provisions 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; and all such regulations shall be published in the
Royal Gazette.


255. Subject to the provisions of this Ordinance and any Forms.
regulations made thereunder, the Comptroller may from time
to time prescribe forms required to be used for the purposes
of the customs laws.


256. The Comptroller may permit the entry, unloading, Discretion-
removal and loading of goods, and the report and clearance ary power
Sto Comp-
of aircraft and ships, in such form and manner as he may trollcr in
direct to meet the exigencies of any case to which the cus- specialcir-
-1I cumstances.
toms laws may not be conveniently applicable.


257. All ports, warehouses, sufferance wharves and Existig
boarding stations, approved as such at the commencement warehouses,
of this Ordinance, shall continue to be ports, warehouses, continue.
sufferance wharves and boarding stations, and all legal
quays shall be deemed to be approved places of loading
and unloading until the appointment thereof is revoked
or varied under this Ordinance.


Customs.




00 Ch. 32. No. 2.]


Bonds.
Bonds and 258. (1) All bonds and other securities entered into by any
securities
relate person or persons for the performance of any condition,
customs. order or matter relative to the customs or incident thereto
shall be valid in law and upon breach of any of the conditions
thereof may be sued and proceeded upon; all such bonds or
securities shall be taken to or for the use of His Majesty;
and all such bonds or securities given under the provisions
of any customs law by persons under twenty-one years of
age shall be valid; and it shall not be necessary for the
validity of any of such bonds or securities that they shall
be sealed or that they shall be signed or delivered in the
presence of a witness or that they shall be prepared by a
barrister or certificated conveyancer or that they shall be
delivered as a specialty; and all such bonds 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.
Surety under (2) without t prejudice to auy rights of a surety
ad boil to b under any bond required by any customs law against the
deemed a.
princip.al person for whom he is surety, a surety shall under the bond
debtor executed by him he 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
payment or by any omission to enforce the bond 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.

RenILwal, of (3) Whenever any person bound under a bond
bond -i required bv any customs law--
certain
cas" (a) dies. or
(b) becomes a bankrupt or enters into any arrange-
ment for composition with or for the benefit of his
creditors, or
(c) departs from the Colony without leaving suffi-
cient property therein to satisfy the whole amount for
which he is bound; or
(d) for any other reason is in the opinion of the


Customs.




Customs. [Ch. 32. No. 2. 91

Comptroller unable or likely to be unable to satisfy the
bond if called upon,
the Comptroller may if he thinks fit require a new bond to
be executed in the same amount as the original bond.
(4) The Comptroller may at any time during the Justiymng
continuance of a bond call upon the surety or sureties asto means
thereof to satisfy him as to means and for that purpose may
require a statutory declaration justifying such means.




Importation of Textiles (Quotas).


CHAPTER 32. No. 3.

IM IPORTATION OF TEXTILES (QUOTAS).


Ordinainc, AN O(IINANCE: I'O REGULATE HIlE IMPORTATION OF
'.) 0 TEXTILES.

"....m, 115h junce, 1934.1


Short titl, 1. This ()IOrdiIance may be cited as the Importation of
I'extiles (Quotas) Ordinance.

uIntrpr.- 2. In this Ordinance--
Comptroller means the Comptroller of Customs
.and Excise
fo)rign country means any country or territory
not being a part of the British Empire;
quota means the quantity of textile goods or of
a.n\ class or classes of textile goods manufactured in any
individual foreign country which may be imported
during any period in accordance with a proclamation
made hI\ lie governor r under section 3;
quota period means any period in respect of which
111\ lquota his een lixed )b the (;G\vernor under the
said sect ion,
regulated textiles means any textile goods, and
any class or classes of textile goods manufactured in a
foreign country in respect of which any quota has been
fixed 1ib thle (;\'Ioernor under section 3
Provided that for the purposes of this Ordinance any
textile goods of a class in respect of which a quota has
been fixed shall be deemed to be manufactured in a
foreign country unless accompanied by a certificate
of British origin in the manner and form prescribed.


92 Ch. 32. No. 3.]




Importation of Textiles (Quotas). [Ch. 32. No. 3.


3. The Governor may tix by proclamation tile total Fixing of
quantity of textile goods or of any class or classes of textile quot5'
goods manufactured in any foreign country which may Ib
imported during any period.

4. No person shall import any regulated textiles unless he Returns andt
shall at the time of importation submit to the Comptroller clf ions""
in the prescribed form a return of the quantity, class, and
origin of the goods imported, and a declaration of origin.

5. (1) The imports of regulated textiles manufactured in Records of
any foreign country shall be separately recorded by the "iorts and
Comptroller. ihereo.
(2) Any person may at any time, on payment of the
prescribed fee, require the Comptroller to furnish a state
ment of the total quantity already imported of any regulated
textiles mnu1ufactured in any individual foreign country
during any quota period, and the Comptroller shall furisli
such statement accordingly.
(3) When the imports of any regulated textiles manu-
factured in any foreign country during any quota period
attain the quota prescribed in respect of such textiles for
such country in that period, the Governor shall issue a notice
to that effect in the Royal (;Gazettc and such notice shall
specify the foreign country, the regulated textiles, and til
quota period to which it refers.

6. IUpon the issue of a notice under subsection (3) of tlih Prohlbition
preceding section, further imports of the regulated textiles of imports
in excess of
concerned manufactured in the country specified therein .quota.
shall be prohibited until the end of the quota period
Provided that, notwithstanding anything in this Ordi-
nance, the governorr may, if he thinks fit, by proclamation,
direct that regulated textiles in excess of the several quotas
therein fixed may be imported on payment of such duties
(in addition to those prescribed by the Customs Ordinance,
or any other Ordinance, or by any resolution of the Legisla-
tive Council passed in accordance with the provisions of an\
such Ordinance) as may be specified in the proclamation,
and accordingly this Ordinance shall have effect subject
to such direction.




Ch. 32. No. 3.1 Importation oj Textiles (Quotas).


7. (1) If any, regulated textiles are imported contrary to
the provisions of section 4 or section 6, the same shall be
forfeited to His Majesty I Provided that it shall be lawful for
the Comptroller in his absolute discretion to permit the
importer of any such goods to re-export the same from the
Colony within such period as the Comptroller shall allow.
(2) Any person who shall knowingly -import any
regulated textiles contrary to the provisions of section 4
or section 0, shall be guilty of an offence, and shall incur a
fine of either treble the value of the goods, including the
duty payable thereon, or of four hundred and eighty dollars
at the election of t he Compt roller.

i.,, 8. (1) If the Governor is satisfied that the importations of
i,, 11,regulated textiles from any country in any quota period are
likely to fulfil the quota before the expiration of such
quota period, hle may by proclamation direct that no
regulated textiles shall be imported from that country
during such quota period except under licence, and there-
upon any regulated textiles imported from that country
during such quota period except in accordance with any
such licenc shall be deemed to be goods prohibited to be
imported under section 39 of the Customs Ordinance, as
if they were included in the list of goods prohibited to be
imported set out in the said section Irovided that such
prohibition shall not be deemed to extend to any regulated
textiles imported in accordance with a direction given under
lhe proviso to section ( of this Ordinance.
(2) Every licence issued under this section shall state
tlie quantity, class, and country of manufacture of textile
goods which may be imported under it and the period during
which the licence is valid.
(3) Applications for licences to import any regulated
textiles shall be made to the Comptroller and shall state
full particulars of the quantity, class and country of
manufacture of the goods proposed to be imported under it,
together with such other particulars as the Comptroller
shall require.
(4) The period during which any import licence is
valid shall fall wholly within a single quota period.
(5) The total quantity of imports of any regulated
textiles, manufactured in any country, during any quota




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