surety, in a sum equal at least to the duty charge- deficiency or difference between the quantity asable on such goods, for the due arrival and re- certained on landing and the quantity found to warehousing thereof at the port or place of exist on such examination, together with the destination within such time as the Commissioners necessary expense attendant thereon, shall, subof Customs may direct, such bond to be taken by ject to such allowances as are by law permitted the collector or other proper officer, either of the in respect thereof, be paid down, and the quantity port or place of removal or the port or place of so found shall be re-warehoused in the name of destination, as shall best suit the residence or the then owner or proprietor thereof in the same convenience of the parties interested in such manner as on first importation: provided that, if removal; and if such bond shall have been given the owner or proprietor shall, with the concurrence at the intended port or place of destination, a of the warehouse-keeper, desire to warehouse the certificate thereof, under the hand of the collector same according to the account taken at the landor other proper officer of such port, shall, at the ing thereof, without re-examination, such retime of the entering of such goods, be produced examination may be dispensed with, the officersto the collector or other proper officer of the being satisfied that the same are still in the wareport of removal; and such bond shall not be house and that there is no reason to suspect that discharged unless such goods shall have been there is any undue deficiency; but the warehouseproduced to the proper officer and duly re-ware-keeper shall be liable to make good the duty on housed at the port of destination, or unless the full duties of Customs shall have been paid thereon within forty-eight hours after the arrival thereof, but in no case later than the time allowed for such removal, or shall have been otherwise accounted for to the satisfaction of the Commissioners of Customs, nor until the full duties due upon any deficiency of such goods not so accounted for shall have been paid; but any remover may enter into general bond, with such sureties, in such amount, and under such conditions as the Commissioners of Customs may approve, for the removal from time to time of any goods from one warehouse to another, and for the due arrival and re-warehousing of the same at the place of destination, within such time or times as the said Commissioners may direct. (Sec. 89.) Goods on arrival at the port of destination, to be subject to same regulations as goods on first importation. Upon the arrival of such goods at the port or place of destination, the same shall be entered and warehoused in the same manner, and under and subject to the same laws, rules, and regulations, so far as the same are or can be made applicable, as are required on the entry and warehousing of goods on the first importation thereof. (Sec. 90.) any deficiency not allowed by law which may be discovered in the goods at the time of delivery thereof. (Sec. 92.) Goods in warehouse not cleared or re-warehoused, or duties paid on deficiencies after 5 years, to be sold.-If any warehoused goods shall not be duly cleared, exported, or re-warehoused, and the duties ascertained to be due on the deficiencies as aforesaid shall not be paid down at the expiration of 5 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 to the warehouse-keeper, with all convenient speed be sold by public auction, either for home use, if worth the duty thereon, or for exportation, with or without the consent of the warehouse-keeper, and the proceeds thereof shall be applied to the payment of the duties, warehouse rent, and charges, and the surplus, if any, shall be paid to the owner or proprietor of such goods, if known, but if such owner or proprietor cannot be found, such surplus shall be carried to the Crown's account, to abide the claim of such owner or proprietor on his appearing and making good his claim thereto; and if such goods, on being so offered for sale, shall not be sold, then the same, after such one month's notice as aforesaid, may be destroyed, with or without the concurrence of the owner thereof or the proprietor of the warehouse in which the same were so warehoused, if the Commissioners of Customs shall see fit; and the duties due upon any deficiency in any warehoused goods not allowed by law shall be forthwith paid by the proprietor of the warehouse. (Sec. 93.) Tobacco abandoned as not worth the duty to be destroyed.-Tobacco abandoned by the importer or proprietor as not worth the duty shall be destroyed within such time and in such manner as the Commissioners of Customs may direct, at the cost and charges of such importer and proprietor. (Sec. 94.) On arrival of goods at port of destination they may, after formal re-warehousing, be entered for exportation or for home use on payment of duties.If upon the arrival of goods so removed as aforesaid at the port of destination the parties shall be desirous forthwith to export the same, or to pay duty thereon for home use, without actually lodging the same in the warehouse for which they have been entered and examined to be re-warehoused, the officers of Customs at such port may permit the same to be entered and delivered for home use upon payment of the duties due thereon, or, after all the formalities of entering and examining such goods for re-warehousing have been duly performed, to be entered and shipped for ex- Goods in warehouse may be sorted, repacked, &c. portation, as if such goods had been actually-With the sanction of the Commissioners of Îodged in such warehouse; and all goods so ex- Customs, and after such notice given by the reported, or for which the duties have been so paid, spective importers or proprietors, and at such shall be deemed to have been duly cleared from times and under such regulations and restrictions the warehouse. (Sec. 91.) as the Commissioners of Customs shall from time to time require and direct, it shall be lawful in the warehouse to sort, separate, pack, and repack any goods, and to make such alterations therein as may be necessary for the preservation, sale, shipment, or disposal thereof, provided that such goods be repacked in the packages in which they were imported, or in such other packages as the Commissioners shall permit (not being less in any case, if the goods be to be exported or to be removed to another warehouse, than is required by law on the importation of such goods); and also Warehoused goods, if not cleared for home use or exportation within 5 years, must be re-warehoused. -All warehoused goods shall be cleared either for home use or exportation at the expiration of 5 years from the day on which the same were so warehoused, or within such further period and in such cases as the Commissioners of the Treasury shall direct, unless the owner or proprietor of such goods shall be desirous of re-warehousing the same, in which case the same shall be examined by the proper officers, and the duties due upon any to draw off British spirits into bottles for home | currants, and raisins, the duties whereon, when consumption, or wine or spirits into reputed quart cleared from the warehouse for home use, shall be or pint bottles, or bottles or flasks of such smaller chargeable upon the quantity of such goods, assize as the Commissioners of Customs may see fit, certained by weight, measure, or strength at the for exportation only; and to draw off and mix time of actual delivery thereof, unless there is with any wine spirits, not being British flavoured reasonable ground to suppose that any portion of or compounded spirits, and not exceeding the pro- the deficiency or difference between the weight, portion of ten gallons of spirits to one hundred measure, or strength ascertained on landing and gallons of wine, provided that if the wine so mixed first examination of any such last-mentioned goods be thereby raised to a greater degree of strength and that ascertained at the time of actual delivery than 40 per cent. of such proof spirit, such wine has been caused by illegal or improper means, in shall not be admitted for home consumption; but which case the proper officer of Customs shall wine in bond may be fortified to a greater degree make such allowance only for loss as he may conof strength for exportation only, if it appear to sider fairly to have arisen from natural evaporathe said Commissioners to be necessary for its pre- tion or other legitimate cause. (Sec. 98.) servation; and also to fill up any casks of wine or spirits from any other casks of the same respectively secured in the same warehouse; and also to rack off any wine from the lees, and mix any wines of the same sort, erasing from the cask all import brands, unless the whole of the wine so mixed be of the same brand; and also to take such samples of goods as may be allowed by the Commissioners of Customs, with or without entry, and with or without payment of duty, except as the same may eventually become payable as on a deficiency of the original quantity; and after such goods have been so separated and repacked in proper or approved packages, the Commissioners of Customs may, at the request of the importer or proprietor of such goods, cause or permit any refuse, damage, or surplus goods occasioned by such separation or repacking, or, at the like request, any goods which may not be worth the duty, to be destroyed, and may remit the duty payable thereon. (Sec. 95.) Goods in warehouses may be taken out under certain regulations and with security for duties.— The Commissioners of Customs may permit any goods to be taken out of the warehouse without payment of duty for such purpose and for such period as to them may 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 they may direct or require. (Sec. 96.) AS TO THE ENTRY OF WAREHOUSED GOODS Entry for exportation or home use.-No warehoused goods shall be taken or delivered from the warehouse, except upon due entry and under the care of the proper officers, for exportation, or upon due entry and payment of the full duties payable thereon for home use, except goods duly delivered to be shipped as stores, in such quantities as the collector or other proper officer shall allow, and subject to such directions and regulations as the Commissioners of Customs may see fit. (Sec. 97.) Persons entering warehoused goods for home use to deliver bill of entry and pay down duties.Upon the entry of any goods to be cleared from the warehouse for home use, the person entering such goods shall deliver a bill of entry, and duplicates thereof, in like manner and form, containing the same particulars as are hereinbefore required on the entry of goods to be delivered for home use on the landing thereof, as far as the same may be applicable, and shall at the same time pay down to the proper officer of the Customs the full duties payable thereon, not being less in amount than according to the account of the quantity taken by the proper officer on the first entry and landing thereof, except as to the following goods, viz. tobacco, wine, spirits, figs, Deficiencies in goods entered for exportation not to be charged with duty unless fraudulent.-No duty shall be charged in respect of any deficiency in goods entered and cleared from the warehouse for exportation unless the officers of Customs have reasonable ground to suppose that such deficiency, or any part thereof, has arisen from illegal abstraction. (Sec. 99.) AS TO THE EXPORTATION, ENTRY, AND CLEAR ANCE OF SHIPS TO PARTS BEYOND THE SEAS. Warehoused goods not to be exported in ship of less than 40 tons burden.-No person shall export any warehoused goods, or goods liable to duties of Customs transhipped, or goods entitled to drawback on exportation, nor shall enter any such goods for exportation from the United Kingdom to parts beyond the seas, in any ship of less burden than 40 tons. (Sec. 100.) Masters of vessels outwards to deliver certificate of clearance of last voyage, and to make entry outwards in annexed form, No. 6.-The master of every ship in which any goods are to be exported from the United Kingdom to parts beyond the seas, or his agent, shall, before any goods be taken on board, except as is hereafter provided, deliver to the collector a certificate from the proper officer of the due clearance inwards or coastwise of such ship of her last voyage, and shall also deliver therewith an entry outwards of such ship, verified by his signature in the annexed form, No. 6 in Schedule B to this Act, and containing the several particulars indicated in or required thereby, or in such other form or manner as the Commissioners of Customs may direct; and if such ship shall have commenced her lading at some other port, the master shall deliver to the proper officer the clearance of such goods from such other port; and if any goods be taken on board any ship at any port before she shall have entered outwards at such port (unless a stiffening order, when necessary, shall be issued by the proper officer to lade any heavy goods for exportation on board such ship), the master shall forfeit the sum of 1007.: provided that, on the arrival at any port in the United Kingdom of any ship about to deliver her cargo at more than one port in the United Kingdom, it shall be lawful, subject to such regulations as the Commissioners of Customs may deem necessary, to allow the entry outwards of such ship, and to permit the shipment of goods, other than spirits or tobacco, for exportation in such ship to the foreign destination for which such ship shall be entered outwards, 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 being effected to the satisfaction of the collector or other proper officer of the port; provided also, that on any ship commencing to load goods for exportation to parts beyond the seas not having on board any drawback or other Goods not to be shipped except on proper days | and places, nor until entry and clearance.-No warehoused or drawback goods shall be shipped, put off, or water-borne to be shipped for exportation from any port or place in the United Kingdom on Sundays or public holidays, except by special permission of the Commissioners of Customs, nor from any place not being a legal quay, wharf, or other place duly appointed for such purpose, nor without the presence or authority of the proper officer of Customs, nor before due entry outwards of such ship and due entry of such goods, nor before due clearance thereof for shipment; and any such goods shipped, put off, or water-borne to be shipped contrary hereto shall be forfeited; and it shall be lawful for such officers to open and examine all goods shipped or brought for shipment at any place in the United Kingdom, and the opening for that purpose of packages containing such goods, and the weighing, repacking, landing (when water-borne), and the shipping thereof shall be done by or at the expense of the exporter. (Sec. 102.) British and Irish spirits in nine-gallon casks.— If any British or Irish spirits shall be exported from Great Britain or Ireland to parts beyond the seas, or be removed to the Isle of Man, or be brought to Great Britain or Ireland, or to any wharf, quay, or other place, or water-borne for that purpose, in casks containing less than nine gallons each of such spirits, the same shall be liable to forfeiture. (Sec. 103.) AS TO THE ENTRY AND CLEARANCE OF GOODS FOR EXPORTATION. On entry outwards, bond for due shipping and landing shall be given.-Before any warehoused goods, British-wrought plate, or goods entitled to any drawback of Customs on exportation, or exportable only under particular rules, regulations, or restrictions, shall be permitted to be -exported, the exporter or his agent shall deliver ; to the collector or other proper officer a bond note or account of such goods, and give such security by bond as the Commissioners of Customs shall require, that such goods shall be duly shipped and exported, and shall be landed at the place for which they are entered outwards, within such time as the Commissioners may deem reasonable, or be otherwise accounted for to their satisfaction and such bond note, when certified by the proper officer, shall be the export entry for the goods enumerated therein, provided that any person desirous of exporting any such goods may, at his option, but subject to such regulations as the Commissioners of Customs may direct, give a general bond, with such security, in such amount, and under such conditions as the said Commissioners may require, in lieu of separate bond for each exportation, first delivering in each case to the proper officer a notice, in such form as the said Commissioners shall prescribe, containing an account of the particular goods to be exported by him under such general bond in any particular ship; but no such notice, if it relate to goods other than spirits, shall be received and acted upon unless there be attached thereto an adhesive stamp equal in amount or value to the duty which would be payable under any Act relating to stamp duties upon a separate bond, if given for the exportation of the goods contained in such notice. (Sec. 104.) Exporter to deliver shipping bill according to annexed form, No. 7.-Before any goods upon which any drawback of Customs on exportation shall be claimed shall be shipped or water-borne to be shipped for exportation, the exporter or his agent shall deliver to the proper officer of Customs a shipping bill, with claim and declaration at the foot thereof, in the annexed form, No. 7 in Schedule B to this Act, and containing the several particulars indicated in or required thereby, or in such other form and manner as the Commissioners of Customs may direct. (Sec. 105.) Here state the quantity and description in words at length of any goods in respect of which drawback is claimed. I claim drawback on {Here Drawback goods not agreeing with shipping bill, forfeited. If any goods upon which any drawback shall be claimed or allowed be shipped or brought to any quay, wharf, or other place to be shipped for exportation, shall, on examination by the proper officers of Customs, be found not to agree with the entry in the shipping bill or other proper document for allowance of drawback on shipment, or shall be found to be of less value for home use than the amount of the drawback claimed, all such goods, and the package containing the same, with all the other contents therein, shall be forfeited; and the person entering such goods, and claiming the drawback thereon, shall in any and every such case forfeit 1007., or treble the amount of the drawback claimed, at the election of the Commissioners of Customs. (Sec. 106.) Inland Revenue drawback.-No drawback of Excise shall be allowed upon any goods cleared for exportation, unless the person intending to claim such drawback shall have given due notice to the officer of Excise, and shall have produced to the proper officer of Customs, at the time of clearing such goods, a proper document under the hand of the officer of Excise, containing the description of such goods; and if such goods be found to correspond with the particulars of the goods contained in such document, and be duly shipped and exported, the proper officer of Customs shall, if required, certify such shipment upon such document, and shall transmit the same to the officer of Excise. (Sec. 107.) No drawback on tobacco not properly manufactured, &c.-No drawback shall be allowed on any tobacco not wholly manufactured from tobacco on which duty on importation shall have been paid, nor on any tobacco mixed with dirt, rubbish, or other substance, except as provided by the Manufactured Tobacco Act, 1863; and every person who shall enter or ship, or cause Form No. 8. Searcher to be entered or shipped, any tobacco contrary hereto, shall, over and above all other penalties which he may thereby incur, forfeit treble the amount of the drawback sought to be obtained, or 2007., at the election of the Commissioners of Customs, and all such tobacco and other substances shall be forfeited. (Sec. 108.) Provisions as to exportation applicable to transhipment and drawback goods. The provisions. of the Customs Acts with reference to the exportation of warehoused goods, so far as they are applicable, shall be deemed to apply and to include goods liable to duties of Customs transhipped, and goods exported on drawback. (Sec. 109.) Specifications for free goods 6 days after clearance in annexed forms, Nos. and 9.-The exporter of goods for which no bond is required shall (except as hereinafter provided), within six days after the final clearance outwards of the exporting ship, or within such other period as the Commissioners of Customs may direct, either by himself or his agent, deliver to the proper officer of Customs at the port of shipment a specification in the annexed form, No. 8 or No. 9 in Schedule B to this Act, according to the nature of the goods, and containing the several particulars indicated in or required thereby, or in such other form and manner as the Commissioners of Customs may direct, and shall subscribe the declaration at the foot thereof, and on the demand of the proper officer of Customs shall produce the invoice, bills of lading, and other documents relating to the goods to test the accuracy of such specification; and on failure to comply with any of the foregoing requirements, the exporter or agent shall for every such offence forfeit 5l.: provided always, that no salmon shall be shipped to be exported without previous entry thereof and due compliance with the provisions of the Salmon Fishery Acts for the time being in relation thereto. (Sec. 110.) SPECIFICATION FOR FOREIGN GOODS FREE OF DUTY OR ON WHICH ALL DUTIES HAVE BEEN PAID. Master or owner to deliver manifest of goods shipped. The master or owner of every ship in which any goods shall be exported shall, by himself or his agent, within 6 days after the final clearance of such ship, deliver to the proper officer of Customs a certificate, if the ship be a steamer trading to a foreign port, of the quantity of coals or fuel shipped for use on the voyage, and a manifest of all the goods shipped, containing the marks and numbers and the number and description of the packages, with the names of the consignors thereof according to the bills of lading relating thereto, and shall make and subscribe a declaration that such manifest contains a true account of all the cargo of such ship, unless a specification comprising all the particulars hereinbefore required to be given be delivered to the proper officer of Customs, with a like declaration that the same contains a true account of the whole cargo of the ship; and the master, owner, or agent acting herein and subscribing the declaration, on failure to comply with any of the foregoing requirements relating to the delivery and verification of any specification or manifest, or otherwise incident thereto, shall for every such offence forfeit 5l. (Sec. 111.) Goods not exported as per specifications to be notified to proper officer.-If any exporter of goods who shall have delivered a specification thereof for exportation in any ship shall fail, in case such goods or any of them shall not be duly shipped, to attend the proper officer of Customs, within 6 days after the final clearance outwards of such ship, either by himself or his agent, and correct such specification, he shall forfeit 5l. (Sec. 112.) Shipping bill signed by export officer to be the clearance for the goods.-The shipping bill or bills, when filled up and signed by the exporter or his agent, or the consignee of the ship, as the case may be, in such manner as the export officer may require, and countersigned by him, shall be the clearance for all the goods enumerated therein; and if any of such goods shall consist of transhipment goods, the exporter or his agent shall, under a penalty of 40 shillings, furnish to the export officer an accurate account thereof, with the marks, numbers, and description of the packages, and the contents thereof, which, when certified by the export officer, shall accompany the ship; and if the exporter or his agent shall require a similar certificate, in respect of any goods shipped for exportation, the export officer shall, on its being presented to him for that purpose, certify the same. (Sec. 113.) Licensed lighterman to carry goods.-If any goods cleared for drawback, or from the warehouse, shall be carried, or water-borne, to be put on board any ship for exportation, by any person not at the time duly licensed and authorised to act as a licensed lighterman, either in the port of | Searcher or proper Officer London or any other port at which lightermen are required to be so licensed, or by any person not being in the employ of such lighterman at the time duly authorised to act as such, every such person shall, for every such offence, forfeit the sum of 201. (Sec. 114.) Warehoused goods removed or shipped for exportation without authority, forfeited. If any goods taken from the warehouse for removal or for exportation shall be removed or shipped, except with the authority or under the care of the proper officer of Customs, and in such manner, by such persons, 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 from any carriage, cart, boat, lighter, quay, wharf, or other place prior to the shipment thereof on board the exporting or removing vessel, or from any ship, cart, or carriage, in or on which the same shall have been shipped or laden, 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 the landing or removal and rewarehousing of such goods at the place of destination shall not have expired. (Sec. 115.) Commissioners may remit duty on warehoused goods lost or destroyed during delivery or shipment.-If any goods duly entered for delivery from the warehouse for removal or exportation shall be lost or destroyed by unavoidable accident, either in the delivery from the warehouse or the shipping thereof, the Commissioners of Customs may remit the duties thereon. (Sec. 116.) AS TO DEBENTURES FOR DRAWBACK ON GOODS EXPORTED. Debenture for drawback.-For the purpose of computing and paying any drawback claimed and payable upon any goods duly entered, shipped, and exported, a debenture shall in due time after such entry be prepared by the collector or other proper officer, certifying in the first instance the entry outwards of such goods; and so soon as the same shall have been duly exported, and a notice containing the particulars of the goods shall have been delivered by the exporter to the export officer, the shipment and exportation thereof shall be certified upon such debenture by the export officer, and the debenture shall thereupon be computed and passed with all convenient despatch. (Sec. 117.) Declaration as to exportation and right to drawback.-The person entitled to any drawback on any goods duly exported, or his agent authorised by him for that purpose, shall make and subscribe a declaration upon the debenture that the goods mentioned therein have been actually exported, and have not been re-landed, and are not |