THE CUSTOMS ACT

ARRANGEMENT OF SECTIONS

 

1. Short title.

PART I. Preliminary

2. Interpretation.

3. Officers to have powers of Constables.

4. What shall be deemed acts of Commissioner 

PART II. Duties, Prohibitions, Drawbacks and Refunds of Duty

5. Customs duties.

Exemption from import duties.

6. Minister may make interim order.

7. Interim order to be confirmed amended or revoked by House of Representatives.

8. Excess duty to be refunded when order expires.

9. Refund of deposit.

10. Restriction on delivery of goods to counteract evasion.

11. Minister may remit duties.

12. [Repealed by Act 45 of 1975]

13. [Repealed by Act 45 of 1975]

14. Time of entry to govern duty payable.

15. Effect of obligation to pay duty.

16. Duty on goods re-imported.

17. In case of dispute. importer to deposit the duty demanded.

18. Appeals to Revenue Court.

18A. Provisions relating to appeals.

19. Value.

19A. Obligation to Secrecy.

20. Duty payable on classification at highest rate.

Duty on composite goods.

21. Duty chargeable on reputed quantity.

22. On gross weight in certain cases.

23. Minister may fix standard contents for packages containing liquids.

24. Duties. &c.. to be proportionate to quantity or value.

25. Abatement of duty.

26. Derelict, &c., goods liable to full duty unless damaged.

27. Damage to be assessed by Commissioner.

28. No abatement on certain goods.

29. Qualification as to abatement.

30. Limitations as to wine and beer.

31. Strength of spirits.

32. Goods used contrary to purpose for which imported.

33. Penalty for not producing goods.

34. Savingasto goods of Government.

35. Goods imported for temporary use.

36. Disposal of deposit.

37. Restrictions and conditions on importation for temporary use.

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

39. Minister may prohibit importation, carriage coastwise or exportation.

40. Goods prohibited to be imported.

41. Goods prohibited to be exported.

42. Savings as to spirits and tobacco.

43. Savings as to transit goods and stores.

44. Prohibitions elsewhere provided.

45. Minister may direct granting of drawbacks.

46. Certification of debenture.

47. Declaration by owners of goods exported on drawback.

48. Evidence of disposal of goods.

49. Time-limit for debenture payment.

50. Refund of duties paid in error.

 

PART III. Arrival and Report ofAircraJ and Ships, Landing of Passengers and Unloading, Removal and Delivery of Goods

 

51. Procedure on arrival.

52. Commissioner may direct mooring and discharge.

53. Officer may board aircraft or ship.

54. Officer may open if access not free.

55. Penalty for interfering with seal, &c.

55A. Penalty for interfering with goods, while in any port. etc.

56. Goods unlawfully discharged.

57. Search of persons.

58. Certain officers may not search without special authority.

59. Search of female.

60. Control of small craft.

61. General regulations for small craft.

62. Penalty for infringement of regulations re small craft.

63. Licences for small craft.

64. Accommodation of officer.

65. Report

66. Certain goods to be separately reported.

67. Steamship to report certain goods before breaking bulk.

68. Penalty for not making due report.

69. Penalty for not accounting for package reported.

70. What is cargo.

71. Master to answer questions.

72. Penalty for wrongly breaking bulk.

73. Master to deliver previous clearance.

74. Ship abandoned may be seized.

75. Report when discharging at more than one port.

76. Unloading, entry, removal and delivery of goods.

77. As to goods other than cargo.

78. Forfeiture.

79. Delivery of bullion and coin.

80. Declaration in absence of documents.

81. Entry of goods where Commissioner is unable to assess value.

82. Entry where importer provides false document.

83. Samples to be retained.

84. Goods not entered after declaration.

85. Power to waive production of documents.

86. Deposit in certain cases.

87. Goods not entered or delivered.

88. Goods warehoused may be sold.

89. Goods not sold on being offered for sale.

90. Goods warehoused may be examined.

91. Goods may be entered by shipowner. etc.

92. Computation of time.

93. Aircraft or ship may be detained till goods landed.

94. Restrictions as to passengers and other persons.

PART IV. Warehoused Goods and Goods Deposited in a Customs Area

95. Warehousing.

96. Compensation for damage to goods deposited in Queen's warehouse.

97. Goods deemed to be in Queen's warehouse.

98. Private warehouses and customs areas.

99. Officers not liable for wrong delivery. ,

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

101. Warehouse-keeper. etc., to provide facilities.

102. Revocation of order approving warehouse.

103. Disposal of goods on revocation.

104. Procedure as to warehousing.

105. Goods to be warehoused in packages in which imported.

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

107. Commissioner may direct stowing of goods.

108. Failure to comply with directions.

109. Warehoused goods to be produced to officer.

110. Penalty for not warehousing. &c.

111. Penalty for illegally opening warehouse or customs area.

112. Penalty for unlawful removal or embezzling of warehouse goods.

113. Commissioner may do reasonable acts to warehoused goods.

114. Owner to pay cost of action under section 113.

115. Removal of warehoused goods to another warehouse.

116. Procedure on delivery.

117. Goods removed subject to warehouse regulations.

118. May be entered for use in the Island or exportation.

119. Removal. kc., to be subject to certain conditions.

120. Commissioner may remove goods warehoused in a Queen's Warehouse to another.

121. Re-warehousing.

122. Disposal of goods not re-warehoused.

123. Freight on goods warehoused.

124. Warehoused goods entered or sold must be removed within 14 days.

125. Delivery in special circumstances.

126. Stores.

127. Duty to be paid according to original account.

128. Goods entered for exportation exempt from import duty.

129. Power of Commissioner to permit processing and manufacture in warehouse subject to conditions.

130. Provisions as to import duty on materials used in the processing or manufacture of goods under section 129.

131. Goods processed or manufactured under section 129 otherwise subject to provisions of customs laws.

132. In-bond concessions.

 

PART V. Loading and Exportation of Goods

133. Certain ships to be entered outwards.

134. Rummage certificate may be granted before completion of discharge.

135. Loading licence.

136. Special loading licence.

137. Procedure after loading under special loading licence.

138. Completionanddeliveryoflicenceafterloading.

139. Penalty for breach of sections 133 to 138.

140. Limitation of authority granted as aforesaid.

141. Non-application to aircraft.

142. Restrictions as to carriage coastwise.

143. Restriction on exportation of certain goods.

144. Penalty.

145. General provisions as to loading and exportation of goods.

146. Commissioner may relax conditions of shipment.

147. Vessels loading goods into ship to proceed direct Licence

148. Permission required to discharge goods loaded.

149. Penalty for breach of sections 145 to 148.

150. Penalty for interfering with goods secured by officer.

151. Penalty for attempting to ship prohibited goods.

152. Bond to be given in certain case&

153. Offences relating to bonded goods.

154. Penalty for not exporting.

155. Short loading of bonded goods.

156. Exporter to notify short loading of non-bonded goods.

157. Commissioner may allow shipment d stores.

158. Drawback and transshipment of goods.

159. Loading of goods other than cargo or stores.

 

PART VI. Departure and Clearance of Aircraft and Ships

160. Clearance of aircraft and ships other than steamships.

161. Master to deliver account of cargo and stores.

162. Penalty for not clearing.

163. Clearance of steamships.

164. Minister may prescribe special conditions as to clearance.

165. Clearance in ballast.

166. Ships with only passengers and baggage deemed in ballast.

167. Cargo. &c.. to be produced to officer on demand.

168. Goods not contained in account forfeited.

169. Penalty for failure to produce goods.

170. Deficiency in stores, &c.

171. Officers to be set down by departing aircraft or ship, &c.

 

PART VII Coasting Trade

172. Definition.

173. Exception in regard to aircraft and ships from parts beyond the seas.

174. Licence for coasting ship.

175. Coasting ship to display name and number.

176. Coasting aircraft or ship to take only coastwise cargo.

177. Offences.

178. Special conditions as to certain goods.

179. Coastwise cargo not to be put on boardon Sunday,&c.

180. Prohibited goods.

181. Master to keep cargo book.

182. Master to produce cargo book on demand.

183. Penalty for failure to keep cargo book correctly

184. Minister may impose special conditions.

185. Form of cargo book.

186. Coastwise passengers, etc.

187. Master to deliver cargo book to officer before departure.

188. Procedure where no officer is stationed.

189. Master to deliver cargo book on arrival.

190. Commissioner may vary procedure.

191. Cargo book, &c., to be delivered to officer on demand.

192. Goods carried coastwise may be entered outwards in certain cases.

 

PART VIII. Prevention of Smuggling

193. Penalty on persons found on board smuggling ships.

194. Smuggling ships under 250 tons forfeited.

195. Penalty on smuggling aircraft and ships of 250 tons or more.

196. Ship forfeited for offence during chase.

197. Penalty for not bringing to.

198. Offences by smuggling, &c., against officers.

199. Penalty for signalling to smuggling aircraft or ship.

200. Penalty for interfering with customs gear.

201. Intermeddhg with goods found floating.

202. Writs of assistance.

203. Special warrant.

203A. Forfeiture on conviction.

204. Officer may stop carriage.

205. Officer may patrol freely.

206. Officer may moor patrol craft.

 

PART IX. General

207. General penalty.

208. Penalty in cases of forfeiture.

209. Penalty for false declarations, etc.

210. Penalty for evading customs laws regarding imported or exported goods.

211. Penalty in relation to concealed goods, &c.

212. Power of Commissioner to purchase goods in certain cases.

213. Offering goods for sale under pretense that they are smuggled.

214. General provision as to forfeiture.

214A. Protection of third parties.

215. Procedure on seizure.

216. Disposal of seizure.

217. Limit of penalty.

218. Governor-General may restore seizure. &c.

219. Commissioner may mitigate penalty.

220. Rewards.

221. Steamship agents.

222. Documents. form of.

223. Documents. production of.

224. Copies of documents to be submitted.

225. Translation.

226. Samples.

227. Goods to be handled by owner.

228. Samples for owner.

229. Remission of duty on goods lost, &c.

230. Drawbacks on goods lost.

231. Drawback on goods abandoned.

232. Modification of declaration.

233.Authority to be produced by person acting for another.

234. Witnessing of signatures.

235. Master to attend before Commissioner if so required.

236. Time of importation, kc., defined.

237. Special packages deemed goods.

238. Power of arrest.

239. Arrest after escape.

PART X. Legal Proceedings

240. Prosecutions for customs offences.

241. Proceedings to be taken within seven years.

242. Alternative sentence.

243. Improvement for second offence.

244. Limitation as to pleading.

245. Place of offense.

246. Officer may prosecute.

247. Costs.

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

249. Certificate of probable cause of seizure.

 

PART XI. Proofs in Proceedings

250. Onus of proof on defendant in certain cases.

251. Evidence of officers.

252. Valuation of goods for penalty.

253. Copiesofdocumentsvalid.

254. ProofoforderofGovernment.

255. Certificateofcondemnation.

PART XI. Miscellaneous and Repeal

256. Effect of Air Navigation Orders-in-Council.

257. Regulations.

257A. Minister may amend penalties,etc., by order.

258. Forms.

259. Discretionary power to Commissioner in special circumstances.

260. Provisions relating to repeals.

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The Customs Act

[21st July, 1941]

1. This Act may be cited as the Customs Act.

Part I. Preliminary

2. (1) In the Act and in any other enactment relating to the Customs-

"agent", in relation to the Master or owner of an aircraft or ship, includes any person who notifies the Commissioner in writing that he intends to act as the agent and who or on whose behalf any person authorized 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 Island, shall be deemed to be the agent of the Master for all the purposes of the customs laws, if no such agent be appointed;

"aircraft" includes balloons, kites, gliders, airships and flying machines;

"approved charitable organization" has the meaning given to it under the Income Tax Act;

"approved place of unloading" and "approved place of loading" mean, respectively, an approved place of unloading and an approved place of loading appointed by the Minister pursuant to subsection (2);

"boarding station" means a boarding station appointed by the Minister pursuant to subsection (2);

"burden" means net registered tonnage, calculated in the manager prescribed by law for ascertaining net registered tonnage;

"carriage" includes every description of conveyance for the transport by land of human beings or property;

"charitable purpose" has the meaning given to it under the Income Tax Act;

"Commissioner" means the Commissioner of Customs and Excise;

"Commonwealth" means the Commonwealth as defined in section 1 of the Constitution of Jamaica;

"Customs area" means a Customs area appointed by the Minister pursuant to subsection (2); 

"customs laws" shall mean an includes this Act and any regulations or proclamations made thereunder and all other enactments relating to the Customs;

"documents" means -

(a) any written information relating, directly or indirectly, to goods which are imported or exported;

(b) any written declaration required by the Commissioner; and 

(c) any record generated in any manner whatsoever, including any record generated by an automated recording device or programme required to retrieve information in usable form;

"drawback" means a refund of all or part of any duty  of customs or exercise authorized by law in respect of goods exported or used in any particular  manner;

"duty" includes any tax or surtax imposed by the customs or excise laws;

"entered" in relation to goods imported, warehoused, put on board an aircraft or ship as stores or exported means the acceptance and signature by the proper officer of an entry, specification, or shipping bill, and declaration signed by the importer or exporter on the prescribed form in the prescribed manner, together with the payment to the proper office by the importer or exporter of all rents and charges due to the government in respect of the goods and the case of dutiable goods (excepts on the entry for warehousing of imported goods), the payment by the importer or exporter to the proper officer of the full duties due thereon, or else, where permitted, the deposit of a sum of money or giving of security for the duties, as provided by law, or, in the case of goods for which security by bond is required on the exportation, putting on board an aircraft or ship as stores or removal of such goods, the giving of such security;

"export" means to take or cause to be taken out of the Island or the waters thereof;

"exporter" includes any person by whom any goods (including goods transferred from an importing aircraft or ship) are exported from the Island or supplied for use as aircraft's or ships' stores in accordance with section 157, 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" includes all kinds of goods, wares, merchandise and livestock;

"import" means to bring or cause to be brought within the Island or the waters thereof;

"importer" includes the owner or any other person for the time being possessed of or beneficially interested in any goods at and from the time of the importation thereof until the same are duly delivered out of  the chare 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;

"Master" includes the person having or taking the charge or command of any aircraft or ship.

"name" includes the registration mark of an aircraft;

"obstruction" 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 on respect of any building or place used for the deposit of goods for the security thereof or of the duties thereon under the customs laws.

offence against the customs laws" includes any act of any person contrary to the customs laws or any failure of any person to perform an act required by the customs laws to be performed by him;

"officer" includes any person employed in the Department of Customs and Excise, the Revenue Protection Division of the Ministry of Finance and all officers of the Constabulary 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 Island" means above the area contained within the imaginary lines bounding the Island and the waters thereof; and if any person, goods or thing 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 &om an aircraft over the Island;

"port" means a port appointed by the Minister pursuant to subsection (2);

"private warehouse" means a private warehouse appointed by the Minister pursuant to subsection (2);

"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 12113ths 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;

11. It shall be competent for the Minister upon application by the importer or exporter to remit or refund in whole or in part any customs duty whenever he shall deem it expedient so to do and any such remission or refund may be subject to such special conditions as the Minister may see fit to impose.

12. [Repealed by Act 45 of 1975.1

13. [Repealed by Act 45 of 1975.1

14. All goods deposited in any warehouse without payment of duty on the first importation thereof, or which may be imported or exported and shall not have been entered for use within the Island or for exportation as the case may be, shall, upon being entered for use within the Island 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.

15.-(1) Where by entry, bond, removal of goods or otherwise, any obligation has been incurred for the payment of duties of customs, such obligation shall be deemed to be an obligation to pay all duties of customs which may become legally payable, or which are made payable or recoverable under the customs laws, and to pay the same as the same become payable.

(2) When any duty has been short levied or erroneously refunded, the person who should have paid the amount short levied, or to whom the refund has erroneously been made, shall pay the amount short levied or repay the amount erroneously refunded, on demand being made by the Commissioner.

16. Where any goods, whether made or produced within this Island 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 Island after exportation therefrom, and it is shown to the satisfaction of the Commissioner that any duty of customs or excise chargeable in respect of the goods prior to their exportation was duly paid, either prior to exportation or at any subsequent time, and either that no drawback of any such duty was allowed on exportation, or that any drawback so allowed has been repaid to the Commissioner, 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 Island, 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 Island 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, 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 Island after re-importation;

(b) if the goods at the time when the same are entered for use within the Island 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 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 prima facie evidence of that amount, but without prejudice to the powers of the Commissioner under the customs laws as to the ascertainment of the value of the goods for the purpose of assessing duty thereon ad valorem :

Provided that if the rate of duty of excise or customs, as the case may be, chargeable on goods of the same class or description at the time when the same are entered for use within the Island 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),as if such goods had not been subjected to any process of repair, renovation or improvement abroad.

17.-(1) If any dispute shall arise as to whether any or what duty is payable on any goods imported into or exported from the Island, the importer, consignee or exporter, or his agent, shall deposit in the hands of the Commissioner the duty demanded by him.

(2) In the case of any such dispute the importer, consignee or his agent, after having first deposited the duty ghf&li in accordance with subsection (1) may, within three months after such deposit, apply to the Commissioner, by notice of objection in writing, to review and revise the assessment of duty on the goods, and such application shall state precisely the grounds of objection.

(3) On the receipt of the notice of objection referred to in subsection (2), the Commissioner may require the person giving the notice of objection to furnish such particulars as the Commissioner may deem necessary with respect to the assessment and to produce all books or other documents in his custody or under his control relating to such assessment, and may, by notice, summon any person who he thinks is able to give evidence respecting the assessment to attend before him, and may examine such person on oath or otherwise.

(4) Any person who without lawful excuse refuses or neglects to attend or to give evidence in pursuance of notice served on him under subsection (3) or to produce any books or documents which he is required to produce under the said subsection, or who refuses to answer any lawful question touching the matters under consideration, or who knowingly or willfully gives any false evidence before the Commissioner, shall be guilty of an offence against this Act.

(5) Where a person who has objected to an assessment of duty subsequently agrees with the Commissioner as to the amount at which the assessment should be made, the assessment shall be amended accordingly but, in any other event, the Commissioner shall give notice in writing to the person of his decision in respect of the objection.

(6) On payment of the deposit, as required by this section, and on the passing of a proper entry or shipping bill for such goods by the importer, exporter, consignee, or agent, the Commissioner shall cause delivery or permit shipment thereof, as the case may be.

(7) All such deposits shall be paid by the Commissioner to the Accountant-General, and, in case no such proceedings shall be brought within the time limited for that purpose, such deposit shall be retained and paid into the Consolidated Fund in the same manner as if it had been originally paid and received as the duty due on such goods; and in case of such proceedings, if it shall be determined that the duty so deposited was not the proper duty, but that a less duty was payable, the difference between the deposit and the duty found to be due, or the whole deposit, as the case may require, shall be returned to such importer, exporter, consignee or agent and in like manner where in case of such proceedings it is determined that the duty so deposited was less that the proper duty the difference between the deposit and the duty found to be due shall be recovered and paid into the Consolidated Fund.

19.-(1) Where, pursuant to the provisions of any enactment for the time being in force, imported goods are required to be entered, the value of those goods shall be determined in accordance with the provisions of the Schedule.

(2) Nothing in the Schedule shall be construed as restricting or calling into question the right of the Commissioner to satisfy himself as to the truth or accuracy of any document or information presented to him for customs valuation purposes.

(3) The Commissioner shall, on a written request by the importer, give reasons in writing as to how the customs value of the importer's goods was determined.

19A.-(1) Every person having an official duty or being employed in the administration of this Act shall-

(a) regard and deal with as secret and confidential all documents and information relating to the valuation or assessment of customs duties in respect of imported goods; and

(b) make and subscribe a declaration to that effect before a Justice of the Peace.

(2) Notwithstanding any provision contained in any enactment, every person referred to in subsection (1) having possession of or control over any document or information who communicates or attempts to communicate any such information or anything contained in such document to any person-

(a) other than the Commissioner or an officer of the Customs Department;

(b) without the consent in writing of the person, government or body which provided the document or information; or

(c) otherwise than for the purposes of this Act, commits an offence under this Act and is liable on summary conviction in a Resident Magistrate's Court to a fine not exceeding five hundred thousand dollars or to imprisonment for a term not exceeding nine months or to both such fine and imprisonment.

 

PART III. Arrival and Report of Aircraft and Ships, Landing of Passengers and Unloading, Removal andDelivery of Goods

51. If any aircraft or ship arriving in the Island or the waters thereof (a) shall not come to some port therein, or to such other place as may be allowed by the Commissioner in any special circumstances, without touching at any other place in the Island or (b), on arriving at any such port or place, shall 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 proceed- ing to such proper place, shall not bring to at the station appointed by the Minister by notice in the Gazette for the boarding of aircraft or ships, or (4,after arriving at such proper place shall depart therefrom except directly to some other place of mooring or unloading approved of by the proper officer, or, with the authority of the proper officer, directly to some other port or to some place allowed by the Commissioner in any special circumstances as aforesaid in the Island, or directly on any flight or voyage to a place outside the Island in accordance with the provisions of the customs laws, or, (e), after departing as aforesaid on any flight or voyage to a place outside the Island shall bring to within the Island 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 Commissioner, then in every such case the Master of such aircraft or ship shall incur a penalty of one hundred thousand dollars.

52. The Commissioner may, subject to any other authority provided by law give reasonable directions at what particular part of any port or other place aircraft or ships shall moor or shall discharge their cargo.

53. Any officer on duty may board any aircraft or ship within the Island 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 examination, or for the security thereof, or to unload and remove such goods at the expense of the Master or owner, or the agent of either, and to examine any goods in course of being 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.

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

55. If the officer shall place any lock, mark or seal upon any goods on board an aircraft or ship or any place, container 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 Island 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, container or package after having been secured by the officer be opened within the Island 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 two hundred thousand dollars.

57. If any officer shall be informed or have reason to suppose that any person on an aircraft or ship, or any person 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 Island upon his person, or in his possession, or in his baggage, rehse 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 provisions of this section.

58. Before any person shall be searched he may require to be taken with all reasonable despatch before a Justice or the Commissioner or other superior officer, who shall, if he sees no reasonable cause for search, discharge such person, but if otherwise, direct that he be searched.

59. A female shall not be searched except by a female.

60. If upon boarding any ship not exceeding one hundred tons burden any officer shall find any goods of which the 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 Master, and take him before a Resident Magistrate, and if such Master shall fail to satisfy the Resident Magistrate 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 fifty thousand dollars.

61. The Minister may from time to time make general regulations in respect of ships not exceeding one hundred tons burden prescribing, with reference to the tonnbge, build or general description of such ships the limits within which the same may be used or employed, the mode of navigation, the manner in which such ships shall be so used or employed, the number and description of arms and the quality of ammunition which such ships may carry, and such other terms, particulars, conditions and restrictions as the Minister may think fit, and also from time to time revoke, alter or vary such regulations.

62. Every ship which shall be used or employed contrary to any regulations made under section 61 shall be forfeited unless 0 the same shall have been specially licensed by the Commissioner to be so used or employed, as next hereinafter
provided.

64.-(1) The Master of any ship on board of which any officer is stationed-

(a) for a period exceeding six hours shall provide the officer with proper and sufficient food;

(b) while the ship is proceeding coastwise shall provide the officer with suitable sleeping accommodation.

(2) Any Master of a ship who refuses or fails to provide proper and sufficient food or suitable sleeping accommodation in accordance with the provisions of subsection (I) shall incur penalty of one hundred thousand dollars.

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

66. Every report required by section 65 shall show separately any goods which are to be transferred to another aircraft or ship for re-exportation and shall state whether there be any goods. which are to remain on board for exportation in the same aircraft or ship; and such report shall, except in the case of a steamship as defined in section 2 or except where otherwise specially allowed by the Commissioner, give a particular account of all goods remaining on board for exportation, and shall be made before bulk be broken.

68. If the Master of any aircraft or ship, or his agent, shall fail to make due report, or if any of the particulars

contained in such report be false, such Master, or his agent, shall incur a penalty of one hundred thousand dollars, and all goods not duly reported shall be forfeited, unless the omission is explained to the satisfaction of the Commissioner.

69. If any container, package or parcel reported (except as remaining on board as stores for re-exportation or, with the permission of the Commissioner for direct transfer to another aircraft or ship for use as stores or for re-exportation) shall not be duly unloaded, removed and deposited in a Customs area or other place approved by the Commissioner, 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 Queen's warehouse in accordance with the provisions of section 87, the Master or his agent shall pay the duty thereon, and, in addition, a penalty of fifty thousand dollars in respect of each such container, package or parcel, unless he shall explain the failure to unload, remove and deposit or produce such container, package or parcel as aforesaid to the satisfaction of the Commissioner.

70. No goods may be imported as aircraft's or ships' 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 bonafide baggage of passengers) shall for all purposes be deemed to be the cargo of such aircraft or ship.

71. 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 names of the Master, and of each officer and member of the crew, and if such list be not correct and complete, unless the inaccuracy or omission is explained to the satisfaction of the Commissioner, 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 one hundred thousand dollars.

72. If after arrival within the Island or the waters thereof bulk shall be broken contrary to section 66 or section 67, or any alteration made in the storage of the cargo of any aircraft or ship so as to facilitate the unloading of any part of such cargo or any container opened so as to facilitate the unloading of any of the contents thereof 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 stayed, destroyed or thrown overboard, 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 one hundred thousand dollars, unless cause be shown to the satisfaction of the Commissioner.

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

74. Any officer may seize any aircraft or ship found abandoned within the Island or the waters thereof, and such aircraft or ship shall be delivered into the custody of the Receiver of Wreck to be dealt with as prescribed by the Wreck and Salvage Law.

75. Notwithstanding any provisions contained in this Act to the contrary, it shall be lawfbl, on the arrival from any place outside the Island at any port, or at any place in the Island specially allowed by the Commissioner in the Island of any aircraft or ship having on board cargo intended to be delivered at more than one port or place in the Island, 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 authorized by the proper officer, the Master may proceed to any other port or ports, or to any place or places in the Island specially allowed by the Commissioner where such portion of the cargo as may be intended for such port or ports or place or places shall be reported by the Master or his agent, in like manner as if such Master had first amved at such last mentioned port or ports or place or places and the Master or agent so reporting any aircraft or ship, and all persons concerned in discharging the cargo, shall be subject to all the provisions in such respect contained in the customs laws.

76. Save in accordance with any regulation made under this Act, or with the written permission of the Commissioner-

1. (a)  no goods shall be unloaded from any aircraft or ship arriving from any place outside the Island unless authority for unloading the same has been given by the proper officer, nor from any ship (other than a steamship as defined in section 2) unless such goods shall first have been duly entered;

2. (b)  no goods shall be unloaded or removed from any aircraft or ship arriving from any place outside the Island on Sundays or public holidays at any time whatsoever, or on any other days except between the hours of 8 o'clock in the morning and 4 o'clock in the afternoon, or shall be transferred from any such aircraft or ship into any vessel at such time as will cause such goods to be afloat in such vessel on the said days, or on other days except between the said hours;

(c) no goods after having been unloaded from any aircraft or ship arriving from any place outside the Island into any vessel to be landed shall be transhipped or removed into any other vessel previously to their being landed; and the vessel into which any goods after being unloaded from a ship shall be put, shall, if so required by the Commissioner, be a ship licensed under section 174; 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;

78. If any goods shall be unloaded, removed- dealt with contrary to the provisions of section 76 or section 77 or to the terms and conditions contained in any written permission given by the Commissioner they shall be forfeited.

79. Notwithstanding anything hereinbefore contained it shall be lawful for the Commissioner 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 importer 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 thousand dollars.

80.-(1) If the importer or any goods is unable to furnish full particulars of the goods for want of any document or information concerning them he shall make and subscribe a declaration in the prescribed form to that effect before the Commissioner who shall act in accordance with subsection (2).

(2) The Commissioner shall permit the importer to examine and enter the goods; and may allow delivery of the goods if he is satisfied that-

(i) the description of the goods for tariff and statistical purposes is correct;

(ii) in the case of goods liable to duty ad valorem, the value declared on the entry is acceptable; and

(iii) in the case of goods liable to duty according to the weight or measurement thereof, the weight or measurement declared on the entry is correct.

81.-(1) Where goods examined under section 80 (1) are liable to duty ad valorem and the Commissioner considers that he is unable to make a proper assessment of the value thereof, he may direct that-

(a)the goods be further examined and, on that basis, a provisional assessment be made of the duty payable on the goods;

(b) the goods be entered provisionally based on the payment by the importer of the amount of duty calculated by him; and

(c) such amount be brought to account as revenue.

(2) Pending entry of the goods, an importer shall, in addition to the amount referred to in subsection (1) (b), deposit with the Commissioner, an amount equal to the difference between the duty assessed provisionally by the Commissioner under subsection (1) (a) and the duty calculated by the importer under subsection (1) (b).

(3) The importer may, with the approval of the Commissioner, give security in the form of a bond for the amount payable under subsection (2).

(4) Where goods are entered provisionally pursuant to this section, the Commissioner shall, in writing, require the importer of such goods to produce, within three months of the provisional entry, such document or information relating to the value of the goods as the Commissioner may species.

(5) Where-
(a) the documents or information required under subsection (4) have not been produced within the time specified in that subsection;

84. If the importer, having made a declaration in accordance with section 80, shall not make entry as therein provided, or if the Commissioner is not satisfied as aforesaid (in which case any entry which shall have been made shall be void), the Commissioner shall cause the goods referred to in such declaration to be deposited in a Queen's warehouse and dealt with as provided in section 88.

85. Notwithstanding anything hereinbefore contained, if the Commissioner is satisfied, whether before or after the warehousing under section 84 of any goods liable to duty ad valorem, that it is impossible for the importer to obtain satisfactory documentary evidence of the value of such goods, or if in any case the documentary evidence relating to such goods, though not complete, is in the opinion of the Commissioner sufficient to enable a reliable estimate of the value to be made, it shall be lawful for the Commissioner to permit such goods to be entered according to the estimated value.

86. WheretheCommissionerpermitsanygoodstobeentered in the absence of any document under the provisions of section 85, 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 Commissioner.

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87. If any goods imported in any aircraft or ship shall remain on board such aircraft or ship, or having been unloaded, shall not be entered and also produced for examination and customs clearance within fourteen days 30/1954 from the time when such goods were unloaded, or such S.2. further period as the Commissioner may in any special &. circumstances allow, then such goods shall be deposited in such Queen's warehouse as the Commissioner shall direct
by the agent of such aircraft or ship, or by the Commissioner, 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 Queen's warehouse.

88. (1) Where under the provisions of this Act any goods are required to be deposited in a Queen's warehouse and such goods are of a perishable nature, then it shall be lawful for the Commissioner, 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 ii Queen's Warehouse, it shall be lawful for the Commissioner, notwithstanding such provisions to sell the same by public auction after fourteen days' notice by publication in the Gazette. 

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

90. It shall be lawful for the Commissioner to cause any goods required to be r5moved under this Act to a Queen's warehouse to be opened for examination by any officer, as often as may be required, at the expense of the owner of such goods.

91. Where the owner of any goods imported in any ship (not being a steamship as defined in section 2) into the Island fails to make entry thereof, or having made entry, 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 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, after the report of the ship:

Provided that if at any time before the goods are landed or 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 or either.

92. The periods of time mentioned in section 91 shall be computed from the time at which the aircraft or ship shall have been released from any quarantine to which they may have been subjected.

93. Whenever any goods shall remain on board any importing aircraft or ship beyond the period of ten days after the arrival of such aircraft or ship, or beyond such further period as the Commissioner 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 fifty dollars per diem, and of removing the goods or any of them to the Queen'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 Island 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.

94.-(1) No person, whether a passenger or not, shall disembark or go ashore from, or go on board any aircraft or ship that shall have arrived within the Island or the waters thereof save at such times, by such means and by such ways as may be prescribed in any regulations made under this Act, or otherwise as the Commissioner may allow.

 

PART IV. Warehoused Goods and Goods Deposited in a Customs Area

95. It shall be lawful for the Minister from time to time by notice in the Gazette to declare what kind of goods shall or may be warehoused upon first importation without payment of duty thereon; and any such goods, while in any warehouse, and all goods whatsoever while in any Customs area, shall be subject to such regulations as may be made under this Act, and in the case of goods deposited in a Queen'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 Minister shall from time to time direct by notice in the Gazette; and if at any time any such rent or other charges shall not be paid to the Commissioner when due and payable on any goods in any such Queen's warehouse or Customs area, such goods may, without prejudice:to any other lawful method of recovery, be sold, or otherwise dealt with, and any proceeds applied, as if they were goods which might be sold, or otherwise dealt with, under the provisioris of sections 121 and 122.

96. No compensation shall be payable by Government to any importer, owner or consignee of any goods deposited in a Queen's warehouse or in a Customs area in the occupation or use of Government, save when loss or damage occurs as the 3 direct results of the willful act or negligence of Government or of an officer.

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

98.-(1) No building or place may be used as a private warehouse, or, save with the written permission of the Commissioner, as a Customs area, until a bond, in such sum as may from time to time in each case be required by the Commissioner, 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.

99. 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.

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

101. The owner or occupier of any private warehouse or Customs area shall provide such office and other accommodation and weights and scales for examining and taking an account of goods as the Commissioner may require and shall secure such goods to the satisfaction of the Commissioner.

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

107. The Commissioner may direct in what different parts or 0 divisions of any warehouse or Customs area," and in what
manner, any goods shall be deposited therein, and that
reasonable access may be had to goods so deposited.

108. Where any goods are deposited contrary to any directions of the Commissioner under section 107, the Commissioner shall send to the occupier of the warehouse a written notice requiring him within a period of seven days (Sundays and Public Holidays excluded) to comply with such directions, and if the occupier fails to so comply within such period he shall incur in respect of every package so deposited a penalty of twenty-five thousand dollars, together with a further penalty of one thousand dollars for each day during which any such package shall remain so deposited.

109.-(1) If the occupier of any warehouse or Cu~stomsarea or any part thereof shall not produce to any officer on his request any goods deposited in such warehouse or Customs area, or any part thereof, which shall not have been duly entered or delivered therefrom, the Commissioner shall send to the occupier a written notice requiring him within a period of seven days (Sundays and Public Holidays excluded) to produce to the officer, or to account to the satisfaction.of the officer for, the goods.

 

PART V. Loading and Exportation of Goods

133. The Master of every ship, other than a steamship 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 the proper officer at the port at which such ship shall have first arrived an entry outwards of such ship, verified by his signature, in the 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.

135. Before any aircraft or ship required to report at any port in the Island shall depart therefrom to load cargo at another port in the Island, 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 license in duplicate in the prescribed form and containing the prescribed particulars and signed by such officer, 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 on board from the inward voyage at such port.

136. Where, under the provisions of the customs laws, the Commissioner shall permit any goods to be put on board any aircraft or ship at any place in the Island other than a port, the Master of such aircraft or ship shall, in respect of every such place at which he shall be permitted to load, in addition to complying with any conditions which may be imposed by the Commissioner, obtain from the proper officer a special loading licence in duplicate in the prescribed form, and containing the prescribed particulars and signed by such officer. Beforeleavingtheportatwhich any special loading licence shall have been issued the Master or his agent shall enter 011 both copies of the licence particulars of the cargo loaded and of any stores loaded or remaining on board at such port.

137. After the loading of any goods under the authority of a special loading licence shall have been completed, the Master shall proceed with such aircraft or ship forthwith to an approved port, where all the provisions of the customs 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.

138. When loading has been completed at any port or place for which a loading licence or special loading licence has been issued, before the aircraft or ship departs from such 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 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 160 and 163.

140. Nothing contained in sections 133 to 138 shall be deemed to authorize the loading of goods except from an approved place of loading, unless specially allowed by the Commissioner under section 146.

141. The Minister may by notice to the Commissioner in writing under his hand direct that any or all of the provisions of sections 135 to 139 shall not apply to aircraft either generally or in any particular case during any period specified in the notice.

142. On arrival at any port or place in the Island of any ship, other than a steamship as defined in section 2, about to deliver cargo at more than one port or place in the Island, 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 Act, or to such conditions as the Commissioner may deem necessary, to allow the entry outwards of such ship, and to permit the loading of goods for exportation in such ship or for carriage coastwise as provided in section 173, 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 exportation being effected to the satisfaction of the proper officer,

145. Except as provided in section 146, no goods shall be put on board any aircraft or ship for exportation or use as stores, or be put into any vessel to be water-borne, or be water-borne, to be put on board any aircraft or ship for exportation or use as stores from any port or place in the Island on Sundays or public holidays, nor except between 8 o'clock in the morning and 4 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 vessei 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 Island to be put on board an aircraft or ship for exportation or for use as stores.

146. Notwithstanding the provisions of section 145, it shall be lawful for the Commissioner to permit any goods to be put on board any aircraft or ship on such days, at such times, from or at such places, and under such conditions as he may either generally or in any particular case direct, and in like manner the Commissioner may direct what goods need not be entered by the exporter until after the departure of any aircraft or ship, but any such goods must be entered within twenty-four hours of such departure, unless the Commissioner shall otherwise allow: Provided that where any goods are permitted to be entered after being put on board, the Commissioner 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 Minister may prescribe.

151. If any person shall put on board any aircraft or ship, or put off or put into any vessel to be water-borne to any aircraft or ship for exportation or use as stores, or bring to any aerodrome, Customs area, quay, wharf or any place whatever in the Island for exportation or use as stores, 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, he shall (except as otherwise provided in section 144) incur a penalty of not less than treble the import duties payable on the goods nor more than treble the value of the goods and all such goods shall be forfeited.

152. Before any warehoused goods, or goods entitled to any drawback on being put on board an aircraft or ship for use as stores or for exportation, or goods exportable only under particular rules, regulations or 0 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 Commissioner 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 times as the Commissioner may deem reasonable, or be otherwise accounted for to his satisfaction.

153. If any goods for which bond is required under section 152, or any goods liable to export duties of customs be put on board any aircraft or ship, or brought to any 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 to drawback, all such goods shall be forfeited; and the exporter of such goods shall in every such case incur a penalty of not less than treble the import duties payable on the goods nor more than treble the value of the goods.

154. If any goods for which bond is required under section 152 after being entered and put on board an aircraft 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 discharged in the Island with the permission of the proper officer as provided in section 148) or otherwise accounted for to the satisfaction of the Commissioner, 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 not less than treble the import duties payable on the goods nor more than treble the value of the goods.

155. If any person who shall have entered any goods for which bond is required under section 152 shall fail, in case such goods or any 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 Commissioner 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 and the person shall incur a penalty of one hundred thousand dollars.

156. If any exporter who shall have entered any goods, not being goods for which bond is required, for exportation in any aircraft or ship shall fail, in case such goods or any of them shall not be duly put on board the aircraft or ship for which the same are entered, to attend the proper officer within twenty-four hours after the departure of such aircraft or ship, or such period as the Commissioner may allow, and notify such officer of the short loading of such goods, he shall incur a penalty of one hundred thousand dollars.

 

PART VI. Departure and Clearance of Aircraft and Ships

160. The Master of every aircraft or ship, not being a steamship as defined in section 2, shall immediately before leaving the Island on any flight or voyage to any place outside the Island 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 declaration at the foot thereof in the presence of such officer. In the case of aircraft the content when signed by the proper officer sha!i be the clearance and authority for the departure of such aircraft from the Island.

161. In addition to observing the requirements of section 160, the Master or his agent shall deliver to and sign in the presence of the proper officer an account of all cargo and stores taken on board such ship within the Island, as well as of any cargo and stores which shall have been brought to the Island 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 forthe departure of such ship from the Island.

164. Notwithstanding the provisions of section 163 or any other provisions of the customs laws relating to the departure and clearance of aircraft and ships, it shall be lawful for the Minister, by notice in the Gazette, or by notice under his hand addressed to the Commissioner 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 160 to 162, 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 Gazette, or of any other notice as aforesaid of which the Master or agent shall have been informed by the Commissioner in writing, the Master or agent shall incur a penalty of one hundred thousand dollars.

165. If any ship shall depart in ballast the Island to any place outside the Island, not having any goods on board except stores duly shipped as such, nor any goods reported inwards for exportation in such ship the Commissioner 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.

 

PART VII. Coasting Trade

172. Except as provided in section 173, all trade by sea or by air from any one part of the Island 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 Island shall be deemed a passage by sea, the Minister may determine and direct in what cases the trade by water from one port or ?lace in the Island to another of the same shall or shall not be deemed a trade by sea within the meaning of the customs laws.

173. Notwithstanding any provisions in the customs laws to the contrary, it shall be lawful for the proper officer, on the arrival from a place outside the Island of any aircraft or ship having on board cargo intended to be delivered at more than one port in the Island, 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 Island for delivery there, upon the complete 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 Act and to such conditions as the Commissioner 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 fifty thousand dollars.

174. It shall be lawful for the Minister to prescribe by regulation for the licensing of ships to trade coastwise.

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

176. No goods shall be carried in any coasting aircraft or ship except such as shall be loaded to be carried coastwise at some port or place in the Island.

177. If any coasting aircraft or ship shall deviate from its flight or voyage, unless forced by unavoidable circumstances, whereof the proof shall lie on the Master of such aircraft or ship, or if the Master of any coasting aircraft or ship which 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 Island to another shall not enter an account of the 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 Island, 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 four hundred thousand dollars, and the aircraft or ship may be seized by any officer and detained until such penalty is paid.

178. Tobacco, cigars, cigarillos, cigarettes, wines and spirits (except spirits the produce of the Island removed under the provisions of the excise laws or with the permission of the Commissioner, 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 and the master of the aircraft or ship shall incur a penalty of two hundred and fifty thousand dollars.

 

PART VIII. Prevention of Smuggling

193. If any aircraft or ship shall be found or discovered to havebeenwithinthewatersoftheIsland,or with in or over the Island, which has any secret or disguised place 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 two hundred and fifty thousand dollars, and all such goods shall be forfeited; 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.

194. Every ship of less than 250 tons burden on board which,or in respect of which, any offence against section 193 shall be committed shall be forfeited.

196. If any ship within the waters of the Island shall not bring to upon the proper signal made by any vessel or boat in Her Majesty's service or in the service of the customs, whereupon chase 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.

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