duals, not to be charged more than once, provided the proprietor shall, on each re-importation, make declaration (') that the duties were paid thereon on their original importation, or that he purchased them in this country, in a fair way of trade: that such are the same he exported from hence, and are now brought back for his private use, and not for sale in this country.-T.O. 3rd Oct., 1818, and B. M. 28th Jan., 1833.

Drawings, and Sketches, brought from the Continent and accompanied by the proprietor, are to be admitted free of duty, upon à declaration (2) of the proprietor that the same were wholly executed by him for his amusement, and are not intended for sale in this country.-T.O. 5th Aug., 1817.

66

Packages of baggage landed by "Sufferance," and Returned Goods landed by Bill of Store," at the legal quays, are to be forwarded to the Queen's warehouse for security of the duties, when not cleared from the examining floor of the station at which they may have been landed, within six working days.-B.M. 6th Aug., 1850.

Baggage unaccompanied, when examined by a sight entry, may be delivered upon a proper indorsement being made and certified by the examining officer.

Small quantities of Silk and other goods brought by passengers from the Continent with their baggage, and intended to be removed to Liverpool, where the parties may embark for America, may be sent to that port, under seal of office, provided the duty on such goods does not exceed 57. in each case, and that bond be given for the due delivery thereof to the Customs, it being understood that the indulgence is to be confined to baggage, and not applicable to assorted cases of French millinery.-B.M. 15th March, 1848.

Any Licensed Agent charging parties for Customs' duties, or other disbursements, more than he has actually paid, the Board will take measures for withdrawing his license, and for putting his bond in suit.-B.O. 24th Dec., 1847.

Brokers or Agents are required to produce authority previous to taking out a baggage sufferance.-B.O. 17th March, 1813. If any officer, clerk, or other person acting in any office or employment in H. M. Customs shall accept any fee, perquisite, or reward, pecuniary or otherwise, from any person (not being a person appointed to some office in the Customs), on account of anything done or omitted to be done by him in any way relating to his said office, he shall on proof thereof be dismissed.-16 and 17 Vict. cap. 107, s. 3.

(1) See Declaration, No. 6, p. 59. (2) See Declaration, No. 10, p. 60.

CUSTOMS CONSOLIDATION ACT.

(16 and 17 Vict., cap. 107, and 18 & 19 Vict., cap. 96.)

IMPORTATION AND WAREHOUSING.

AS TO THE IMPORTATION, ENTRY, EXAMINATION, LANDING, AND WAREHOUSING OF GOODS.

Goods imported may be Warehoused with specified exceptions. It shall be lawful to import into the United Kingdom any goods not prohibited (), and to warehouse such as are subject to duties of Customs in duly approved warehouses, without payment of duty on their first entry; but the duties on the following goods, and on such other goods as the Commissioners of the Treasury may, from time to time direct, shall be paid on the first importation thereof; viz., corn, grain, meal and flour, and wood goods from British Possessions.16 & 17 Vict., cap. 107, s. 41.

Time of importation of Goods and arrival of Ships defined. -If it be necessary to determine the precise time at which an importation shall be deemed to have had effect, such time shall be the time at which the importing ship had actually come within the limits of the port of discharge, and if any question arise in respect of any charge or allowance, upon such ship, exclusive of cargo, the time of arrival shall be deemed to be the time at which the report of such ship shall have been or ought to have been made.-S. 42.

Vessels inwards. Ship to come quickly to place of unlading, and to bring to, at the stations for boarding Officers. Accommodation of Officers on Board.-If any ship coming into the United Kingdom or into the Channel Islands shall not come as quickly up to the proper place of mooring or unlading, as the nature of the port will admit, without touching at any other place, and in proceeding to such proper place shall not bring to at the appointed stations; or if after arrival, such ship shall be removed without the knowledge of the

(1) A "List of Prohibitions and Restrictions" will be found at pp. 1-3.

proper officer of Customs; or if the master shall neglect or refuse to provide the officer stationed on board sufficient room under the deck in some part of the forecastle or steerage for his bed or hammock, he shall forfeit 201.-S. 47.

Officers to board Ships, and have free access to all parts may seal or secure Goods and open Locks. If Seals be broken, or Goods conveyed away, Master to forfeit 201.The proper officers of Customs may board any ship and freely stay on board, until all the goods be delivered, and have free access to every part of the ship with power to fasten hatchways or entrances to the holds, and to mark any goods before landing, and to lock up, or otherwise secure any goods on board, and if any place, box, or chest be locked and the keys withheld, such officers, if they be of a degree superior to that of tidewaiter, may open the same, in the best manner in their power, and if any goods be found concealed, they shall be forfeited; and if the officers shall place any lock, &c., upon any goods, and such be wilfully opened, altered, or broken before due delivery thereof; or if any such goods be secretly conveyed away, or if the hatchways or entrances to the hold, after having been fastened down by the officer, be opened, the master shall forfeit 1007.; and if the officer of Customs shall place any lock, &c., upon any stores on board, and the same be wilfully opened, altered, or broken, or any such stores be secretly conveyed away, either while the ship remains in the port of arrival, or before she shall have arrived other port in the United Kingdom to which she may be then about to proceed, the master shall forfeit 207.-S. 48.

at any

Time and place of Landing. Goods unshipped contrary to regulations forfeited.-No goods, except diamonds, bullion, lobsters, and fresh fish of British taking and imported in British ships, which may be landed without report or entry, shall be unshipped, or be landed, on Sundays or holidays, nor on any other days except between 8 o'clock in the morning and 4 o'clock in the afternoon, from the 1st of March until the 1st of November; and between 9 o'clock in the morning and 4 o'clock in the afternoon, from the 1st of November until the 1st of March, or during such other hours as may be appointed by the Commissioners ('); nor shall any goods be unshipped or landed unless in the presence, or with the authority of the Customs, nor shall they be landed, except at some duly appointed place, nor shall any goods, after having been transhipped, be removed into any other craft, without permission, under the penalty of forfeiture; and if any goods

(1) For modifications of this enactment, see regulations under "Goods" and 'Vessels" in Miscellaneous Orders.

be unshipped for the purpose of being landed after due entry, they shall be forthwith removed to the place at which the same are intended to be landed, or in default shall be forfeited, together with the barge or other vessel employed.-S. 49.

AS TO THE REPORT OF THE CARGO OF MERCHANT SHIPS, AND OF SHIPS IN COMMISSION BRINGING MERCHANDIZE FROM PARTS BEYOND THE SEAS.

Master to report within 24 hours after arrival.-The master of every ship, whether laden or in ballast, shall within 24 hours after arrival from parts beyond the seas, and before bulk be broken, make due report of such ship in the form following, () or to the same effect; and if the cargo of such ship shall have been laden at several places, shall state the names of those places in column 1, in the order of time in which the same were laden, opposite to the particulars of the goods so laden; and failing so to do, or if any of the particulars contained in such report be false, the master shall forfeit 1007. (2)—S. 50 & 51.

Commissioned ships having goods on board, to deliver an account thereof.-The captain, master, purser, or other person having charge of any ship in commission from Her Majesty or any foreign state, having on board goods laden in parts beyond the seas, on arrival at any port in the United Kingdom, and before any part of such goods be taken out of such ship, or when called upon so to do by any officer of Customs, shall deliver an account in writing under his hand, to the best of his knowledge, of the quality and quantity of every package of such goods, of the marks and numbers thereon, and of the names of the respective shippers and consignees, and shall make a declaration at the foot of such account declaring to the truth thereof, and shall also truly answer such questions concerning such goods as shall be required of him, and on failure thereof shall forfeit 1007. All such ships shall be liable to the like searches as merchant ships are liable to, and the officers of Customs may freely enter and go on board them and bring thence into the Queen's Warehouse any goods

(1) See form of Report, p. 50. The master, before report, must make de claration of the delivery of all letters at the post-office, under 3 & 4 Will. IV., cap. 36. The master must state, also, whether he has fallen in with or picked up wreck of any kind in the voyage.-G.O. No. 65, 1857.

2) Goods not duly reported may be detained until they are reported and the cause of the omission satisfactorily explained to the Commissioners, who may thereupon restore the same on such terms as they may deem proper, and such goods may in the mean time, should the Commissioners deem necessary, be removed to the Queen's Warehouse. 18 & 19 Vict. cap. 96, sec. 3. See further regulations under " Reports," in "Miscellaneous Orders,"

found on board, subject to such regulations as shall from time to time be issued by the Treasury.-S. 52.

The master to deliver Bills of Lading.-Bulk not to be broken or stowage altered. The master of every ship arriving from parts beyond the seas, at the time of making report, if required, shall deliver to the Collector or Comptroller the Bill of Lading, or a copy thereof, for every part of the cargo laden on board, and shall answer all such questions relating to the ship, cargo, crew and voyage as shall be put to him, and in case of failure or refusal, or, to answer truly, or, to produce such Bill of Lading or copy, or, if the same be false, or, if any Bill of Lading be uttered or produced by any master, and the goods specified shall not have been bona fide shipped on board such ship, or, if any such Bill of Lading shall not have been signed by him, or any such copy shall not have been received or made by him previously to his leaving the place where the goods were shipped, or, if after the arrival of any ship within 4 leagues of the coast, bulk be broken, or alteration made in the stowage of the cargo, so as to facilitate the unlading of any part, or, if any part be staved, destroyed or thrown overboard, or, any package be opened, the master shall forfeit

1007.-S. 53.

Packages reported as " Contents unknown," may be opened and examined. If the contents of any package intended for exportation in the same ship, shall be reported by the master as unknown to him, the officers of Customs may open and examine such package on board, or bring the same to the Queen's Warehouse for that purpose; and if any prohibited goods be found in such package, they shall be forfeited, unless the Commissioners permit their exportation.-S. 54.

AS TO THE ENTRY OF DUTIABLE GOODS FOR HOME CONSUMPTION ON LANDING FROM THE IMPORTING SHIP.

Entry for home consumption from the ship.-A perfect entry shall be made, before unshipment, by the importer or his agent of all goods liable to duty, and intended for home use on the landing thereof, after the following form, (1) or to the same effect; and the particulars thereof shall agree with those of the report and Certificate of Origin; and whenever the value of any goods is required to be stated in the entry, the importer or his agent shall declare to the same at the foot thereof.S. 55.

(1) See Form of Entry, p. 51. The Commissioners may permit the entries of goods, in such form and manner and on such conditions as they may direct to meet the exigencies of any case to which the general laws and regulations may not be strictly applicable. 18 & 19 Vict. cap. 96, s. 5.