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GENERAL REGULATIONS. No Goods to be landed nor Bulk broken before Report and Entry.—No goods shall be unladen from any ship arriving from parts beyond the scas at any port or place in the United Kingdom or in the Isle of Man, nor shall bulk be broken after the arrival of such ship within 4 leagues of the coast thereof, before due report of such ship and due entry of such goods shall have been made, and warrant granted, in manner herein-after directed; and no goods shall be so unladen except at such times and places, and in such manner, and by such persons, and under the care of such officers, as is and are hereinafter directed; and all goods not duly reported, or which shall be unladen contrary hereto, shall be forfeited; and if bulk be broken contrary hereto, the master of such ship shall forfeit the sum of 1001.; and if, after the arrival of any ship within 4 leagues of the coast of the United Kingdom or of the Isle of Man, any alteration be made in the stowage of the cargo of such ship, so as to facilitate the unlading of any part of such cargo, or if any part be staved, destroyed, or thrown overboard, or any package be opened, such ship shall be deemed to have broken bulk: provided always, that the several articles herein-after enumerated may be landed in the United Kingdom without report, entry, or warrant; (that is to say,) diamonds and bullion, fresh fish of British taking, and imported in British ships, turbots and lobsters fresh, however taken or imported.- 2.

MANIFEST. All British Ships, and all Ships with Tobacco, to have Manifests.-No goods shall be imported into the United Kingdom, or into the Isle of Man, from parts beyond the seas, in any British ship, nor any tobacco in any ship, unless the master shall have on board a manifest of such goods or of such tobacco, made out; dated, and signed by him at the place or respective places where the same or the different parts of the same was or were iaken on board, and authenticated in the manner herein-after provided; and every such manifest shall set forth the name and the tonnage of the ship, the name of the master and of the place to which the ship belongs, and of the place or places where the goods were taken on board respectively, and of the place or places for which they are destined respectively, and shall contain a particular account and description of all the packages on board, with the marks and numbers thereon, and the sorts of goods and different kinds of each sort contained therein, to the best of the master's knowledge, and of the particulars of such goods as are stowed loose, and the names of the respective shippers and consignees, as far as the same can be known to the master; and to such par, ticular account shall be subjoined a general account or recapitulation of the total number of the packages of each sort, describing the same by their usual names, or by such descriptions as the same can best be known by, and the different goods therein, and also the total quantities of the different goods stowed loose : provided always, that every manifest for tobacco shall be a separate manifest distinct from any manifest for any other goods, and shall, without fail, contain the particular weight of tobacco in each hogshead, cask, chest, or case, with the tare of the same; and if such tobacco be the produce of the dominions of the Grand Seignior, then the number of parcels or bundles within any such hogshead, cask, chest, or casę, shall be stated in such manifest.–3.

To be produced to Officers in Colonies, fc.—Before any ship shall be cleared out or depart from any place in any of the British possessions abroad, or from any place in China, with any goods for the United Kingdom or for the Isle of Man, the master of such ship shall produce the manifest to the collector or comptroller of the customs, or other proper officer, who shall certify upon the same the date of the production thereof to him: provided always, that in all places within the territorial possessions of the East India Company the servant of the said Company by whom the last despatches of such ship shall be delivered shall be the proper officer to authenticate the manifest as aforesaid; and in all places in China the chief supercargo of the said Company shall be the proper officer for such purpose. – 04.

To be produced to Consuls.- Before the departure of any ship from any place beyond the seas not under the British dominions, where any tobacco has been taken on board such ship for the United Kingdom or for the Isle of Man, the master of'such ship shall produce the manifest of such tobacco to the British consul or other chief British officer, if there be any such resident at or near such place; and such consul or other officer shall certify upon the same the date of the production thereof to him. —85.

If wanting, Master to forfeit 1001.-If any goods be imported into the United Kingdom or into the Isle of Man, in any British ship, or any tobacco in any ship, without such a manifest, or if any goods contained in such manifest be not on board, the master of such ship shall forfeit the sum of 1001.-06.

Manifest to be produced within 4 Leagues.-The master of every ship required to have a manifest on board shall produce stich manifest to any officer of the customs who shall come on board his ship after her arrival within 4 leagues of the coast of the United Kingdonı or of the coast of the Isle of Man, and who shall demand the same, for his inspection; and such master shall also deliver to any such officer who shall be the first to demand it, a true copy of such manifest signed by the master; and shall also deliver another copy to any other officer of the customs who shall be the first to demand the same within the limits of the port to which such ship is bound; and thereupon such officers respectively shall notify on such manifest and on such copies the date of the production of snch manifest and of the receipt of such copies, and shall transmit such copies to the collector and comptroller of the port to which such vessel is first bound, and shall return such manifest to the master; and if such master shall not in any case produce such manifest, or deliver such copy, he shall forfeit the sum of 1001. –27.

REPORT. Master, within 24 Hours, and before breaking Bulk, shall report.—The master of every ship arriving from parts beyond the seas at any port in the United Kingdom or in the Isle of Man, wheiher laden or in ballast, shall, within 24 hours after such arrival, and before bulk be broken, make due report of such ship, and shall make and subscribe a declaration to the truth of the same, before the collector or comptroller of such port; and such report shall contain an account of the particular marks, numbers, and contents of all the different packages or parcels of the goods on board such ship, and the particulars of such goods as are stowed loose, to the best of his knowledge, and of the place or places where such goods were respectively taken on board, and of the burden of such ship, and of the country where such ship was built, or, if British, of the port of registry, and of the country of the people to whom such ship belongs, and of the name and country of the person who was master during the voyage, and of the number of the people by whom such ship was navigated, stating how many are subjects of the country to which such ship belongs, and how many are of some other country; and in such report it shall be further declared, whether and in what cases such ship has broken bulk in the course of her voyage, and what part of the cargo, if any, is intended for importation at such port, and what part, if any, is intended for importation at another port in the United Kingdom, or at another port in the Isle of Man respectively, and what part, if any, is prohibited to be imported, except to be warehoused for exportation only, and what part, if any, is intended for exportation in such ship to parts beyond the seas, and what surplus stores or stock remain on board such ship, and, if a British ship, what foreign-made sails or cordage, not being standing or running rigging, are in use on board such ship; and the master of any ship, who shall fail to make such report, or who shall make a false report, shall forfeit the sum of 1001.-08.

Masters of Vessels coming from Africa to report how many Natives they have on board.—The master of every vessel coming from the coast of Africa, and having taken on board at any place in Africa any person or persons being or appearing to be natives of Africa, shall, in addition to all other matters, state, in the report of his vessel, how many such persons have been taken on board by bim in Africa; and any such master failing herein shall forfeit the sum of 1001. : provided also, that the master or owner or owners of such vessel, or some one of them, at the time of making such report, be required to enter into bond to his Majesty in the sum of 1001., conditioned to keep harmless any parish, or any extra-parochial or other place maintaining its own poor, against any expense which sich parish or other place may be put to in supporting any such person during their stay in the United Kingdom; and any such master, owner or owners refusing or neglecting to enter into such bond shall forfeit the sum of 2001. - 09.

Packages reported Contents unknown,may be opened und examined. If the contents of any packages so intended as aforesaid for exportation in the same ship to parts beyond the seas shall be reported by the master as being unknown to him, it shall be lawful for the officers of the customs to open and examine such package on board, or to bring the same to the king's warehouse for that purpose; and if there be found in such package any goods which may not be entered for home use, such goods shall be forfeited; or if the goods be such as may be entered for home use, the same shall be chargeable with the duties of importation; unless in either case the commissioners of his Majesty's customs, in consideration of the sort or quality of such goods, or the small rate of duty payable thereon, shall see fit to deliver the same for exportation. - 10.

Master to deliver Manifest, &c.—The master of every ship shall, at the time of making such report, deliver to the collector or comptroller the manifest of the cargo of such ship, where a manifest is required, and, if required by the collector or comptroller, shall produce to him any bill or bills of lading, or a true copy thereof, for any and every part of the cargo laden on board; and shall answer all such questions relating to the ship and cargo, and crew and voyage, as shall be put to him by such collector or comptroller; and in case of failure or refusal to produce such manifest, or to answer such questions, or to answer them truly, or to produce such bill of lading or copy, or if such manifest, or bill of lading, or copy, shall be false, or if any bill of lading be uttered by any master, and the goods expressed therein shall not have been bona fide shipped on board such ship, or if any bill of lading uttered or produced by any master shall not have been signed by him, or any such copy shall not have been received or made by himn previously to his leaving the place where the goods expressed in such bill of lading or copy were shipped, then and in every such case such master shall forfeit the sum of 1001. - 11.

Part of Cargo reported for another Port.-If any part of the cargo of any ship for which a manifest is required be reported for importation at some other port in the United Kingdom, or at some other port in the Isle of Man, the collector and comptroller of the port at which some part of the cargo has been delivered shall notify such delivery on the manifest, and return the same to the master of such ship. – 12.

Ship to come quickly to Place of unlading, fc.-Every ship shall come as quickly up to the proper place of mooring or unlading as the nature of the port will admit, and without touching at any other place; and in proceeding to such place shall bring to at stations appointed by the commissioners of customs for the boarding of ships by the officers of the customs; and after arrival at such place of mooring or unlading such ship shall not remove from such place except directly to same other proper place, and with the knowledge of the proper officer of the customs, on penalty of 1001., to be paid by the master of such ship: provided always, that it shall be lawful for the commissioners of customs to appoint places to be the proper places for the mooring or unlading of ships importing tobacco, and where such ships only shall be moored or unladen; and in case the place so appointed for the unlading of such ships shall not be within some dock surrounded with walls, if any such ship after having been discharged shall remain at such place, or if any ship not importing tobacco shall be moored at such place, the master shall in either case forfeit and pay the sum of 201. - 13.

Officers to bourd Ships.-It shall be lawful for the proper officers of the customs to board any ship arriving at any port in the United Kingdom or in the Isle of Man, and freely to stay on board until ali the goods laden therein shall have been duly delivered from the same; and such officers shall have free access to every part of the ship, with power to fasten down hatchways, and to mark any goods before landing, and to lock up, seal, mark, or otherwise secure any goods on board such ship; and if any place, or any box or chest, be locked, and the keys be withheld, such officers, if they be of a degree superior to tidesmen or watermen, may open any such place, box, or chest in the best manner in their power; and if they be tidesmen or watermen, or only of that degree, they shall send for their superior officer, who may open or cause to be opened any such place, box, or chest in the best manner in his power; and if any goods be found concealed on board any such ship, they shall be forfeited; and if the officers shall place any lock, mark, or seal upon any goods on board, and such lock, mark, or seal be wilfully opened, altered, or broken before due delivery of such goods, or if any of such goods be secretly conveyed away, or if the hatchways, after having been fastened down by the officer, be opened, the master of such ship shall forfeit the sum of 1001. – 14.

National Ships, British or Foreign, having Goods on board, Person in charge to deliver an Account, or forfeit 1001.-If any ship (having commission from his Majesty, or from any foreign prince or state) arriving as aforesaid at any port in the United Kingdom or in the Isle of Man shall have on board any goods laden in parts beyond the seas, the captain, master, purser, or other person having the charge of such ship or of such goods for that voyage, shall, before any part of such goods be taken out of such ship, or when called upon so to do by any officer of the customs, deliver an account in writing under his hand, to the best of his knowledge, of the quality and quantity of every package or parcel of such goods, and of the marks and numbers thereon, and of the names of the respective shippers and consignees of the saine, and shall make and subscribe a declaration at the foot of such account, declaring to the truth thereof, and shall also truly answer to the collector or comptroller such questions concerning such goods as shall be required of him; and on failure thereof, such captain, master, purser, or other person shall forfeit the sum of 1001.; and all such ships shall be liable to such searches as merchant ships are liable to ; and the officers of the customs may freely enter and go on board all such ships, and bring from thence on shore into the king's warehouse any goods found on board any such ship as aforesaid ; subject nevertheless to such regulations in respect of ships of war belonging to his Majesty as shall from time to time be directed in that respect by the commissioners of his Majesty's treasury of the United Kingdom of Great Britain and Ireland. - 15.

Master to deliver List of Crew of Ships from West Indies.—The inaster of every British ship arriving at any port in the United Kingdom, on her return from any British possessions in the West Indies, shall, within 10 days of such arrival, deliver to the collector or comptroller a list, containing the names and descriptions of the crew which was on board at the time of clearing from the United Kingdom, and of the crew on board at the time of arrival in any of the said possessions, and of every seaman who has deserted or died during the voyage, and also the amount of wages due at the time of his death to each seaman so dying, and shall make and subscribe a declaration at the foot of such list, declaring to the truth thereof; and every master omitting so to do, shall forfeit the sum of 501. ; and such list shall be kept by the collector for the inspection of all persons interested therein. - 16.

ENTRY. After 14 Days, Officer may land Goods not entered, f.c.-Every importer of any goods shall, within 14 days after the arrival of the ship importing the same, make perfect entry inwards of such goods, or entry by bill of sight, in manner herein-after provided, and shall within such time land the same; and in default of such entry and landing it shall be lawful for the officers of the customis to convey such goods to the king's warehouse; and whenever the cargo of any ship shall have been discharged, with the exception only of a small quantity of goods, it shall be lawful for the officers of the customs to convey such remaining goods, and at any time to convey any small packages or parcels of goods, to the king's warehouse, although such 14 days shall not have expired, there to be kept waiting the due entry thereof during the remainder of such 14 days; and if the duties due upon any goods so conveyed to the king's warehouse shall not be paid within 3 months after such 14 days shall have expired, together with all charges of removal and warehouse rent, the same shall be sold, and the produce thereof shall be applied, first to the payment of freight and charges, next of duties, and the overplus, if any, shall be paid to the proprietor of the goods. — 17.

Bill of Entry to be delivered. The person entering any goods inwards (whether for payment of duty, or to be warehoused upon the first perfect entry thereof, or for payment of duty upon the taking out of the warehouse, or whether such goods be free of duty,) shall deliver to the collector or comptroller a bill of the entry of such goods, fairly written in words at length, expressing the name of the ship, and of the master of the ship in which the goods were inported, and of the place from whence they were brought, and the description and situation of the warehouse, if they are to be warehoused, and the name of the person in whose name the goods are to be entered, and the quantity and description of the goods, and the number and denomination or description of the respective packages containing the goods, and in the margin of such bill shall delineate the respective marks and numbers of such packages, and shall pay down any duties which may be payable upon the goods mentioned in such entry; and such person shall also deliver at the same time 2 or more duplicates, as the case may require, of such bill, in which all sums and numbers may be expressed in figures, and the particulars to be contained in such bill shall be written and arranged in such form and manner, and the number of such duplicates shall be such as the collector and comptroller shall require; and such bill being duly signed by the collector and comptroller, and transmitted to the landing waiter, shall be the warrant to him for the landing or delivering of such goods. - 18.

Unauthorised Persons not permitted to make Entries.-Every person who shall make or cause to be made any such entry inwards of any goods, not being duly auihorised thereto by the proprietor or consignee of such goods, shall for every such offence forfeit the sum of 1001. : provided always, that no such penalty shall extend or be deemed to extend to any person acting under the direction of the several dock companies or other corporate bodies authorised by law to pass entries. - 19.

Not valid unless agreeing with Manifest, Report, and other Documents.- No entry nor any warrant for the landing of any goods, or for the taking of any goods out of any warehouse, shall be deemed valid, unless the particulars of the goods and packages in such entry shall correspond with the particulars of the goods and packages, purporting to be the same, in the report of the ship, and in the manifest, where a manifest is required, and in the certificate or other document, where any is required, by which the importation or entry of such goods is authorised, nor unless the goods shall have been properly described in such entry by the denominations and with the characters and circumstances according to which such goods are charged with duty or may be imported, either to be used in the United Kingdom, or to be warehoused for exportation only: and any goods taken or delivered out of any ship, or out of any warehouse, or for the delivery of which, or for any order for the delivery of which, from any warehouse, demand shall have been made, not having been duly entered, shall be forfeited. - 20.

Goods by Number, Measure, or Weight, &c.-If the goods in such entry be charged to pay duty according to the number, measure, or weight thereof, such number, measure, or weight shall be stated in the entry; and if the goods in such entry be charged to pay duty according to the value thereof, such value shall be stated in the entry, and shall be atlirmed by ine declaration of the importer or his known agent, written upon the entry, and attested by his signature; and if the goods in such entry be chargeable at the option of the officers of customs, either according to the number, measure, or weight thereof, or according to the value thereof, then as well such nunber, measure, or weight, as also such value, shall be in like manner stated in the entry, and attested; and if any person make such declaration, not being the importer or proprietor of such goods, nor his agent duly authorised by him, such person shall forfeit the sum of 1001.; and such declaration shall be made in manner and form following, and shall be binding upon the person by or in behalf of whom the same shall be made ; (that is to say,)

I A. B. of (place of abode] do hereby declare, that I am [the importer or authorised by the importer] of the goods contained in this entry, and that I enter the same [stating which, if part only) at the sum of Witness my hand the

A. B.—021. Goods undervalued, Officers may detain.-If upon examination it shall appear to the officers of the customs that such goods are not valued according to the true value thereof, it shall be lawful for such officers to detain and secure such goods, and (within 5 days from the landing thereof if it be in the ports of London, Leith, or Dublin, or within 7 days if in any other port in the United Kingdom, or if in any port in the Isle of Man,) to take such goods for the use of the Crown; and if a different rate of duty shall be charged upon any goods according as the value of the same shall be described in the entry to be above or to be below any particular price or sum, and such goods shall be valued in the entry so as to be liable to the lower rate of duty, and it shall appear to the officers of the customs that such goods, by reason of their real value, are properly liable to the higher rate of duty, it shall be lawful for such officers in like manner to take such goods for the use of the Crown; and the commissioners of his Majesty's customs shall thereupon in any of such cases cause the amount of such valuation, together with an addition of' 101. per cent. thereon, and also the duties paid upon such entry, to be paid to the importer or proprietor of such goods in full satisfaction for the same, and shall dispose of such goods for the benefit of the Crown; and if the produce of such sale shall exceed the sums so paid and all charg is incurred by the Crown, one moiety of the overplus shall be given to the officer or officers who had detained and taken the goods; and the money retained for the benefit of the Crown shall be paid into the hands of the collector of the customs, with the knowledge of the comptroller, and carried to account as duties of customs. - 22.

East India Compuny to sell Goods.--The value of goods imported by the East India Company shall be ascertained at the gross price at which the same shall have been sold by auction at the public sales of the said Company; and that the said Company shall fairly and openly expose to sale and cause to be sold all such goods so charged to pay duty according to the value thereof by way of public auction in the city of London, within 3 years from the importation thereof, and shall give due notice at the Custom-house in London to the officers appointed to attend such sales of the time and place thereof.

23. Bill of Sight if Goods be not known.-If the iinporter of any goods, or his agent after full conference with him, shall declare before the collector or comptroller that he cannot for want of full information

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make a full or perfect entry of such goods, and shall make and subscribe a declaration to the truth thereof, it shall be lawful for the collector and comptroller to receive an entry hy bill. f sight for the packages or parcels of such goods by the best description which can be given, and to grant a warrant ihereupon, in order that the same may be provisionally landed, and may be seen and examined by such importer, in presence of the proper officers; and within 3 days after any gods shall have been so landed, the importer shall make a full or perfect entry thereof, and shall either pay downlill duties which shall be due and payable upon such goods, or shall duly warehouse the same, according to the purport of the full or perfect entry or entries so made for such goods, or for the several paris or sorts thereof: provided always, that if, when full or perfect entry be at any time made for any goods provisionally landed as aforesaid by bill of sight, such entry shall not be made in inanner herein-before required for the due landing of goods, such goods shall be deemed to be goods landed without due entry thereof, and shall be subject to the like forfeiture accordingly: provided also, that if any suin of money shall have been deposited upon any entry by bill of sight, on account of the duties which may be found to be payable on the goods intended therein, it shall be lawful for the officers of the custonis to deliver, in virtue of the warrant for landing the same, any quantity of goods the duty on which shall not exceed the sum so deposited. -. 24.

Goods to be taken to King's Warehouse.-In default of perfect entry within such 3 days, such goods shall be taken to the king's warehouse by the officers of the customs; and if the importer shall not, within 1 month after such landing, make perfect entry or entries of such goods, and pay the duties thereon, or on such parts as can be entered for home use, together with charges of removal and of warehouse rent, such goods shall be sold for payment of such duties (or for exportation, if they be such as cannot be entered for home use, or shall not be worth the duties and charges,) and for the payınent of such charges ; and the overplus, if any, shall be paid to the importer or proprietor thereof. - 25.

East India Company may enter by Bill of Sight.-It shall be lawful for the East India Company, without making the proof herein-before required, to enter by bill of sight, to be landed and secured in such manner as the commissioners of his Majesty's customs shall require, any goods imported by them, and also any goods imported by any other person from places within the limits of the charter of the said Company, with the consent of such person, upon condition to cause perfect entry to be made of such goods within 3 months from the date of the importation thereof, either to warehouse the same or to pay the duties thereon within the times and in the manner herein-after mentioned; (that is to say,) if such goods be charged to pay duty according to the value, then to pay such duty within 4 months from the sale of the goods; and if such goods be charged to pay duty according to the number, measure, or weight thereof, then to pay one moiety of such duties within 6 calendar months from the time of the importation of such goods, and the other moiety within 12 calendar months from such time; and such goods shall be secured in such places and in such manner as the commissioners of his Majesty's customs shall require, until the same shall have been duly entered, and the duties thereon shall have been duly paid, or until the same shall have been duly exported: provided also, that it shall be lawful for any other person who shall have imported any goods from places within the said limits into the port of London in like manner to enter such goods by bill of sight in his own name, upon giving sufficient security by bond, to the satisfaction of the commissioners of his Majesty's customs, with the like conditions as are required of the said Company for making perfect entries, and for the securing and the paying of duties, provided such goods be entered by such bill of sight to be warehoused in some warehouse under the superintendence of the said Company, and in which goods imported by the said Company may be secur d in the manner before mentioned. - 26.

In default of Payment of Duties, Goods to be sold.-In default of perfeet entry within 3 months as aforesaid, or of due entry and payment of duty within the times and in the manner herein-before respectively required, it shall be lawful for the commissioners of his Majesty's customs to cause any such goods in respect of which such default shall have been made to be sold for the payment of such duties, (or for exportation, if they be such as cannot be entered for home use,) and for the payment of all charges incurred by the Crown in respect of such goods; and the overplus, if any, shall be paid to the proprietor thereof. - 27.

Goods landed by Bill of Sight fraudulently concealed, forfeited.-When any package or parcel shan have been landed by bill of sight, and any goods or other things shall be found in such package or parcel concealed in any way, or packed with intent to deceive the officers of his Majesty's customs, as well all such goods and other things as the package or parcel in which they are found, and all other things contained in such package or parcel, shall be forfeited.-28.

East India Company to pay Duties to Receiver-general.The East India Company shall pay into the hands of the receiver general of the customs every sum of money due from the said Company on account of the duties of customs at the respective times when the same shall become due; and the said receiver-general shall give to the said Company a recept for the monies so paid, on the account of the collector of the customs, which receipt, when delivered to such collector, shall be received by him as cash.-29.

Goods dumaged on Voyage.--Any goods which are rated to pay duty according to the number, measure, or weight thereof (except certain goods herein-after mentioned) shall receive damage during the voyage, an abatement of such duties shall be allowed in proportion to the damage so received; provided proof be made to the satisfaction of the commissioners of his Majesty's customs, or of any otlicers of customs acting therein under tbeir directions, that such dainage was received after the goods were shipped abroad in the ship importing the same, and before they were landed in the United Kingdom; and provided claim to such an abatement of duties be made at the time of the first examination of such goods. - 30.

Officers to eromine Damage, and state Proportion, or choose two Merchants.-The officers of the cus. toms shali thereupon examine such goods with reference to such damage, and inay state the proportion of damage which, in their opinion, such goods have so received, and may make a proportionate abatement of duties; but if the officers of customs be incompetent to estimate such damage, or if the importer he not satisfied with the abatement made by them, the collector and comptroller shall choose two indifferent merchants experienced in the nature and value of such goods, who shall examine the same, and shall make and su rib a declaration, stating what proportion, according to their judgment, such goods are lessened in their value hy reason of such damage, and thereupon the officers of the customs may make an abatement of the duties according to the proportion of damage so declared by such merchants. --Q31.

No Abatement for certain Goods.--No abatement of duties shall be made on account of any damage received by any of the sorts of goods herein-after enumerated; (that is to say,) cocoa, coffee, oranges, pepper, currants, raisins, figs, tobacco, lemons, and wine. -32.

Returned Goods --It shall be lawful to re-import into the United Kingdom from any place, in a ship of any country, any goods (except as herein-after excepted) which shall have been legally exported from the United Kingdom, and to enter the same by bill of store, referring to the entry outwards, and exportation thereof, provided the property in such goods continue in the person by whom or on whose account the same have been exported, and that such re-importation take place within 6 years from the date of the exportation; and if the goods so returned be foreign goods, which had before been legally imported into the United Kingdom, the same duties shall be payable thereon as would, at the time of such re-importation, be payable on the like goods under the same circumstances of importation as those under which such goods had been originally imported, or such goods may be warehoused as the like goods might be warehoused upon a first importation thereof: provided always, that the several sorts of goods enumerated or described in the Table following shall not be re-imported into the United Kingdom for home use upon the ground that the same had been legally exported from thence, but that the same shall be deemed to be foreign goods, whether originally such or not, and shall also be deemed to be imported for the first time into the United Kingdom ; (that is to say,)

A Table of Goods exported which may not be re-imported for Home Use. Corn, grain, meal, flour, and malt, hops, tobacco, tea.

All goods for which bill of store cannot be issued in manner herein. Goods for which any bounty or any drawback of excise had been after directed, except small remnants of Birtish goods by special

received on expor'ation, unless by special permission of the com. permission of the commissioners of his Majesty's customs, upon missioners of his Majesty's customis, and on repayment of such proof to their satisfaction that the same are British, and had not bounty or such drawback.

been sold.-Sect. 33.

Bill of Store, by whom may be taken out. The person in whose name any goods so re-imported were entered for exportation shall deliver to the searcher at the port of exportation an exact account, signed by him, of the particulars of such goods, referring to the entry and clearance outwards and to the return inwards of the same, with the marks and numbers of the packages, both inwards and outwards; and thereupon the searcher, finding that such goods had been legally exported, shall grant a bill of store for the same; and if the person in whose name such goods were entered for exportation was not the proprietor thereof, but his agent, he shall declare upon oath on such bill of store the name of the person by whom he was employed as such agent: and if the person to whom such returned goods are consigned shall not be such proprietor and exporter, he shall make and subscribe a declaraiion on such bill of store of the name of the person for whose use such goods have been consigned to him; and the real proprietor, ascertained to be such, sball make and subscribe a declaration upon such bill of store, to the identity of the goods so exported and so returned, and that he was at the time of exportation and of re-importation the proprietor of such goods, and that the same had not during such time been sold or disposed of to any other person; and such declaration shall be made before the collectors or comptrollers at the ports of exportation and of importation respectively; and thereupon the collector and comptroller shall adınit such goods to entry by bill of store, and grant their warrant accordingly.- 34.

Surplus Stores subject as Goods.-The surplus stores of every ship arriving from parts beyond the seas, in the United Kingdom or in the Isle of Man, shall be subject to the same duties, and the same prohibitions, restrictions, and regulations, as the like sorts of goods shall be subject to when imported by way of merchandise; but if it shall appear to the collector and comptroller that the quantity or description of such stores is not excessive or unsuitable, under all the circumstances of the voyage, it shall be lawful for them to perniit such surplus stores to be entered for the private use of the master, purser, or owner of such ship, or of any passenger of such ship to whom any such surplus stores may belong, on payment of the proper duties, or to be warehoused for the future use of such ship, although the same could not be legally imported by way of merchandise.- 35.

Goods from Plantations, fc.- No goods shall be entered as being of or from any British possession in America (if any benefit attach to such distinction) unless the master of the ship importing the same shall have delivered to the collector or comptroller a certificate, under the hand of the proper officer of the place where such goods were taken on board, of the due clearance of such ship from thence, containing an account of such goods.- 36.

Certificate of Growth of Sugar, Coffee, Cocoa, Spirits, from Plantations.—Before any sugar, coffee, cocoa, or spirits shall be entered as being of the produce of some British possession in America, or the Island of Mauritius, the master of the ship importing the same shall deliver to the collector or comptroller a certificate, under the hand of the proper officer of the place where such goods were taken on board, testifying that proof had been made in manner required by law that such goods are of the produce of some British possession in America, or of the Island of Mauritius, stating the name of the place where such goods were produced, and the quantity and quality of the goods, and the number and denomination of the packages containing the same, and the name of the ship in which they are laden, and of the master thereof; and such master shall also make and subscribe a declaration before the collector or comptroller, that such certificate was received by him at the place where such goods were taken on board, and that the goods so imported are the same as are mentioned therein.-37.

Certificate of Sugar from Limits of Charter.- Before any sugar shall be entered as being the produce of any British possession within the limits of the East India Company's charter, the master of the ship importing the same shall deliver to the collector or comptroller a certificate under the hand and seal of the proper officer at the place where such sugar was taken on board, testifying that oath had been made before him, by the shipper of such sugar, that the same was really and bonà fide the produce of such British possession; and siich master shall also make and subscribe a declaration before the collector or comptroller, that such certificate was received by him at the place where such sugar was taken on board, and that the sugar so imported is the same as is mentioned therein.- 38.

Certificate of Wine, Produce of Cape of Good Hope. Before any wine shall be entered as being the produce of the Cape of Good Hope, the master of the ship importing the same shall deliver to the collector or comptroller a certificate under the hand of the proper officer of the Cape of Good Hope, Testifying that proof had been made, in manner required by law, that such wine is of the produce of the Cape of Good Hope or the dependencies thereof, stating the quantity and sort of such wine, and the number and denomination of the packages containing the same; and such master shall also make and subscribe a declaration before the collector or comptroller, that such certificate was received by him at the Cape of Good Hope, and that the wine so imported is the same as is mentioned therein.-39.

Goods of Guernsey, Jersey, fc.-It shall be lawful to import into the United Kingdom any goods of the produce or manufacture of the islands of Guernsey, Jersey, Alderney, Sark, or Man, from the said islands respectively, without payment of any duty (except in the cases herein-after mentioned); and such goods shall not be deemed to be included in any charge of duties imposed by any act hereafter to be made on the importation of goods generally from parts beyond the seas: provided always, that such goods may nevertheless be charged with any proportion of such duties as shall fairly countervail any duties of excise, or any coast duty, payable on the like goods the produce of the part of the United Kingdom into which they shall be imported: provided also, that such exemption from duty shall not extend to any manufactures of the said islands made from materials the produce of any foreign country, except manufactures of linen and cotton made in and imported from the Isle of Man.- 40.

Master to deliver Certificate of Produce, and declare to Certificate.-Before any goods shall be entered as being the produce of the said islands (if any benefit attach to such distinction), the master of the ship or vessel importing the same shall deliver to the collector or comptroller a certificate from the governor, lieutenant-governor, or commander-in-chief of the island from whence such goods were imported, that proof had been made, in manner required by law, that such goods were of the produce of such island, stating the quantity and quality of the goods, and the number and denomination of the packages containing ihe same; and such masier shall also make and subscribe a declaration before

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