his agent, of all goods liable to duty, and intended for home use* and its particulars shall agree with those of the report and Certificate of Origin.-S. 55.

Payment of duties-Warrant for delivery.-Upon payment of the duties due, the Collector shall sign the entry, which shall be transmitted to the Landing Waiter, and be his warrant for the landing and delivery of such goods.-S. 56.

Goods to be warehoused-Upon further entry may be delivered for home use or for exportation.—The particulars of entry shall be the same as those given on duty-paid entries, so far as the same shall be applicable, with the name and description of the warehouse, and the name of the person in whose name they are to be warehoused. This entry, duly signed, shall be the warrant for due warehousing of such goods. If after entry and landing, but before the goods are actually deposited in the warehouse, the importer shall duly enter the same, or any part thereof, for home use or exportation, the same may be so delivered.-S. 58 and 59.

Goods free of Duty.-The importer* of goods not subject to duty, or his agent, shall pass an entry with the same particulars as for dutiable goods, so far as the same is applicable; which entry, as regards the goods, shall be a transcript of the report; describing them according to the terms upon which they are free of duty, with the value, where value is required; and the importer, within 14 days after entry and landing, shall deliver to the Officer of Customs a full and true account thereof: Provided that at Liverpool, and with the sanction of the Commissioners at any other port where the docks, &c., shall be under the management of the same corporate body, the owner, master, or consignee shall sign and leave with the Collector of Customs, within 14 days of the final discharge of such goods, a full and accurate list, stating the quantities, weight, and contents of any chargeable for freight by weight or measurement, with the names of the consignees, or the names of the persons paying such freight, and on failure thereof, such owner, &c. shall forfeit £20.†-S. 60.

Entry by Bill of Sight, when Goods not known.-Importers

* See Form of Entry, p. 50. The Commissioners may permit the entries of goods, in such form and manner and on such conditions as they may direct.-18 and 19 Vict., cap. 96, s. 5.

For further regulations see "Goods Free," in "Miscellaneous Orders."

or Agents, if unable, for want of full information, to make perfect entry of goods, on subscribing a declaration to that effect, may enter by Bill of Sight,* embracing the several particulars indicated therein.-S. 61.

Warrant for Landing-Before delivery, perfect Entry to be made. Such entry, delivered to the Collector and signed by him, shall be the warrant for landing goods to be examined by the importer in presence of the officers, and the importer shall within 3 days, and before delivery, make perfect entry by indorsing such particulars as are required on making perfect entry of goods, affixing date with signature and place of abode, and such indorsement when signed shall be the perfect entry.—S. 62.

Goods not to be delivered without duty, or deposit.-Goods shall not be delivered until perfect entry has been made and the duties paid, unless the importer, or his agent, shall have deposited a sufficient sum of money to cover the duties payable.—S. 63.

Perfect Entry to be made in 3 days, or Goods taken to the Queen's Warehouse, and sold, in default of such entry, within one Month.—If perfect entry be not made within 3 days after the landing, such goods shall be taken to the Queen's Warehouse; and if the importert shall not, within one month, make perfect entry and pay the duties on such parts as can be entered for home use, together with the charges of removal and Warehouse Rent, such goods shall be sold for the payment of duties and charges (or for exportation, if they be such as cannot be entered for home use, or be not worth the duties,) and the overplus, if any, shall be paid to the importer or proprietor.-S. 64.

Lien for freight payable before delivery of Goods from the Queen's Warehouse.-Any officer of Customs having the charge of goods, is authorized to refuse delivery thereof from the Queen's Warehouse, or other place in which the same is deposited, until proof be given that the freight thereon has been paid.-22 and 23 Vict., cap. 37.

Re-importation of British Goods-Entry by Bill of Store. —All British goods re-imported shall be entered as foreign,

* See Form of Entry, p. 51.

†The word Importer is held to apply to and include any owner or other person possessed of or beneficially interested in the goods from the time of importation until on payment of the duties they are duly delivered.-22 and 23 Vict., cap. 37, s. 8.

unless re-imported within 10 years* after the exportation, and it be proved that the property in such goods has continued in the person on whose account they were exported, when they may be entered as British goods by Bill of Store, excepting the following, viz.: corn, grain, meal, flour, and hops; all goods for which drawback of Excise shall have been received on exportation-unless by permission of the Commissioners and on repayment of such drawback; also for all goods for which a Bill of Storef cannot be issued, save remnants of British goods, with their permission.-S. 65.

Bill of Entry to be in duplicate-Goods concealed to be forfeited-Agent to produce authority, if required-Officers may take Samples.—With each entry two or more duplicates shall be delivered, in which all sums and numbers may be expressed in figures, and the number of duplicates shall be such as the Collector of Customs may require. No entry shall be valid unless the goods are properly described therein. If any goods be found concealed in any package landed in pursuance of any entry, such package and its contents shall be forfeited. At ports where agents for the clearance of ships, &c., shall be required to be licensed, any person not licensed, or any duly appointed clerk to a person licensed, acting as agent or clerk, or whether licensed or not, making entry without authority, shall for every offence forfeit £20; but no such penalty shall extend to persons acting for Dock Companies, or otherwise authorized to pass entries, or to any importer or consignee of goods, or any clerk or servant employed by him, or by any such persons in copartnership. Officers of Customs. may require of persons applying to transact business on account of others, a written authority, and in default of its production, refuse to transact such business. Officers of Customs may take samples of goods for examination, for ascertaining the duties payable thereon.-S. 66 to 73.

Penalty on Fraudulent Import Entries and Concealments. -If any person import goods of one denomination con

* This period may, at the discretion of the Commissioners, be extended.-18 and 19 Vict., cap. 96. s. 4.

The various forms of declaration required on taking out a Bill of Store are given at page 46.

All such agents' licenses were revoked by Treasury Minute. 14th March, 1861.

cealed in packages of goods of any other, or import goods as of one denomination, but which shall afterwards be discovered, before or after delivery, to contain other goods subject to a higher duty, such package and goods shall be forfeited, and a penalty attached to the importer of £100 for every such offence, or treble the value of the goods.— 22 and 23 Vict., cap. 37, s. 6.

Goods not Entered within 14 days may be conveyed to Queen's Warehouse-If duties and charges be not paid within 3 Months, goods may be sold.-If within 14 days* after the arrival of the ship (exclusive of Sundays and holidays) the importer shall not make entry of his goods, or having entered, shall not within that time, or such further period as the Commissioners shall direct, land the same, the officers may convey such goods to the Queen's Warehouse; and whenever the cargo of any ship shall have been discharged within 14 days, except only a small quantity, the officers may forthwith convey the same to the Queen's Warehouse; and if the duties on such goods be not paid within 3 months afterwards, or within such further period as the Commissioners may direct, together with all charges, such goods may be sold, and the produce applied, first, to the payment of freight and charges, next, of duties, and the overplus, if any, be paid to the proprietor. Provided that if 48 hours, or any earlier period after the report, is specified in the bills of lading for the discharge of cargo, the importer neglect to enter and land the same within such period, the master or owner may then himself enter and land such goods.—S. 74.

Goods remaining on board ship beyond 14 days, ship may be detained. Whenever goods shall remain on board beyond 14 days after arrival, or beyond any further period the Commissioners may allow, such ship shall be detained until all expenses be paid for guarding such goods beyond the prescribed periods, not exceeding 5 shillings per diem, and for removal to the Queen's Warehouse, provided they be removed.-S. 75.

Unshipping, weighing, &c., of Goods, and piling of Timber,

* After the expiration of 14 days, notice is to be sent to the owners and master of the vessel, apprising them that they will be held responsible for payment of the officer's expenses; but they are not to be called upon for payment, except in cases where there may have been unnecessary delay in the delivery of cargoes.-G. O., No. 95, 1845, and No. 123, 1846.

to be done at the expense of the importer.-The unshipping and landing of all Goods, bringing them to the proper place for examination, weighing, opening, marking, removing to and placing them in the proper place of deposit until duly delivered, shall be performed by or at the expense of the importer; and the importer or person entering any wood to be charged with duty by measurement, shall pile or otherwise place the same in such manner as the Commissioners of Customs may deem necessary; and in all cases when the same is measured in bulk, the measurement shall be taken to the full extent of the pile, and no allowance be made by the officers on account of interstices; but battens, boards, deals, and planks, exceeding 21 feet in length, may be measured by the piece, and the account taken separately. -S. 85.

Goods removed without examination forfeited.-If goods be removed previous to examination by the officer of Customs, unless under the care or authority of such officer, or if goods entered to be warehoused shall be carried into the warehouse, unless with the authority of such officer, the same shall be forfeited.-S. 86.

Landing Waiter to take account, and the contents of Packages for Warehouse to be marked thereon.-Upon entry and landing of goods to be warehoused, the officer of Customs shall take a particular account thereof; and cause the contents to be marked on each package, and enter in a book prepared for that purpose, containing the name of the ship, and of the person in whose name they are entered, the marks, numbers, and contents of each package, the description of the goods, and the warehouse in which they shall be deposited; and when so deposited, he shall certify that the entry and warehousing is complete, and such goods shall from that time be considered goods warehoused.— S. 87.

Goods to be entered and duties paid according to Landing Account. The account of goods so taken shall be the account upon which the duties shall be ascertained, when they are delivered, and the same shall be entered, and full duties paid according to the quantity so taken, without abatement for deficiency, except as hereinafter provided.* -S. 88.

* See s. 110 and 112, at pp. 70 and 71.