and copy of report for any goods reported inwards for exportation in the same ship. To these is affixed a clearance card or label; and the whole being officially sealed, the clearance so far is signed by the proper officer. The master is then required to produce the following documents, viz., the ship's certificate of registry if a British ship, or tonnage certificate if a foreign; the receipts for light dues from the Trinity House; Dover and Ramsgate harbour dues, and other local dues, if any, payable; and if a British ship, the shipping master's (A.A.) certificate; and if a British steam vessel, the Board of Trade half-yearly certificate;† and if with passengers under the Emigration Act, the passenger list and certificate of the emigration agent; finally, having subscribed to a declaration at the foot of the content, that it contains a true account of the goods shipped or intended to be shipped on board his vessel, and that the requirements of the Merchant Shipping Act, 17 & 18 Viet., cap. 104, have been complied with, the victualling bill, clearance card, and content are certified by the proper officer, and the ship's clearance is completed. * N.B.-Steam vessels are not required to produce the pricking notes for cargo before clearance of the ship. NOTE. The clearance and shipment of goods at the OUTPORTS differ from the practice observed in London, where the Commissioners of Customs, under the power vested in them by "The Customs Tariff Amendment Act, 1860," have directed that the shipping bill shall be used as the document upon which all goods shall be cleared, while at the Outports the shipping bill is only used for goods exported under bond, and the exporter is required to furnish a copy of each set of bills of lading, signed by the master of the ship; such copy being indorsed with a specification of the particulars of the free goods for statistical purposes, and having the Customs stamp of 1s. 6d. affixed.-23 Vict., cap. 22, s. 21 to 29. * 14 & 15 Vict., cap. 96, s. 5. † 14 & 15 Vict., cap. 79, s. 3. F LAWS GOVERNING THE EXPORTATION OF GOODS AND THE EXPORT CHARGE. (16 & 17 Vict., cap. 107; 18 & 19 Vict., cap. 96; and 23 Vict., cap. 22.) There shall be charged on the exportation of any Goods from Great Britain and Ireland, upon every Customs Bill of Lading (23 Vict., cap. 22), 1s. 6d. Construction of the Term "Bill of Lading," which is to be the Entry outwards of Free Goods, but not to include more than one Consignment. This term shall include any instrument used on the consignment or forwarding goods to foreign parts; and also shall include the shipping bill required under the "Customs Consolidation Act, 1853," if the Commissioners of Customs shall direct the same to be used in London, or at any other place, as and for the bill of lading required by this Act; and the Customs bill of lading shall be a counterpart of such bill of lading, except where the shipping bill shall be used as aforesaid for the bill of lading; in which case such shipping bill shall be the Customs bill of lading, Bills of Lading to be delivered within time prescribed. The "Customs Bill of Lading," not being in the form of a shipping bill relating to the goods exported, together with the specification* indorsed thereon, or annexed thereto, shall, either before, or within 24 hours after final clearance of the ship, be delivered by the exporter to the officer of Customs, with a declaration that such specification is true, except where it may be more convenient to postpone its indorse *If any ship having cargo on board shall depart from any port without being duly cleared, the master shall forfeit £100.-18 & 19 Vict., cap. 96, s. 11. Accuracy in the declaration of the value of British merchandise exported is a point to which great importance is attached. It is the duty of the Customs officers to give all the attention in their power to the subject, and whenever it shall appear necessary, they are to impress upon shippers the importance of not entering any specification of value without the most careful regard to the real amount thereof.-G. O., No. 125, 1855; and No. 24, 1862. ment or delivery, in which case the exporter, within such 24 hours, shall deliver the "Customs Bill of Lading," and within six days thereafter the specification. Where the shipping bill shall be used for the Customs bill of lading, it shall be delivered prior to the shipment of the goods, and shall contain all the particulars required, unless it be more convenient to postpone the delivery of such particulars, in which case the shipping bill may contain only the marks and numbers, the number of packages and general denomination of the goods, with the name and address of the exporter or agent; but in such case the specification must be delivered within six days after the final clearance of the ship. The Customs officer may demand the invoice, bills of lading, and such other documents as may be necessary to test the accuracy of the specification, The exporter failing to comply with such requirements must forfeit 40s. for each offence.-23 Vict., cap. 22, s. 22. Bills of Lading, &c., relating to Goods conveyed by Carriers. -When goods are delivered by any exporter to any forwarder to be exported from any port, such exporter shall in all cases where a shipping bill is now required, prepare, sign with his address, place of abode, and deliver to such forwarder the Customs bill of lading or shipping bill, whereon must be affixed the signature of the master of such ship, and either before or within 24 hours after the final clearance of such ship, deliver it to the officer of Customs at the port of shipment; and if such Customs bill of lading shall not at the time of delivery to such officer be indorsed with the specification required, the exporter shall, within six days after the final clearance of the ship, transmit to the officer of Customs of the export department at the port of shipment the separate specification required. Every exporter who shall fail to comply with such requirements, shall forfeit 40s.; and every such forwarder who shall convey any goods to any port of shipment, to be there shipped and exported by him, without such Customs bill of lading, shall forfeit for every such offence the sum of 40s.-S. 23. Penalty on Exporter, &c., shipping without Bill of Lading. -If any exporter shall have shipped for exportation any goods for which the Customs bill of lading shall not have been delivered within the time specified by this Act, after the final clearance of the exporting ship, to the proper officer of Customs, or for which the shipping bill* shall not have been so delivered prior to shipment of the goods, such exporter shall forfeit a penalty of £20.-S. 25. Master or Owner to deliver a Manifest of Goods shipped.The master or owner of every ship in which any goods shall be shipped for exportation shall, within six days after the final clearance of such ship, deliver to the officer of Customs a manifest of all the goods so shipped, distinguishing each consignment, and furnishing the names of the respective consigners and the number of consignees according to the sets of bills of lading; and shall make a declaration that it contains a true account of all goods exported in such ship; and if he fail to deliver the same within the time, or to make such declaration, he shall forfeit £20; but if the whole of the bills of lading relating to the goods exported in any ship, and duly signed by the master or his agent, shall be delivered by him to the officer of Customs either at or within 24 hours after the final clearance, with a declaration that they represent the whole of the cargo exported, the delivery of the manifest may be dispensed with; or in case such manifest, if delivered, shall contain all the information required to be given in the indorsed or separate specification prescribed, with a declaration by the master or his agent that the same is true, such manifest shall be taken by the officer of the Customs in lieu of such specification.-S. 26. Customs Bill of Lading, &c.—Evidence.-In case the Customs bill of lading, &c., be required as legal evidence, certified copies thereof shall be admissible for that purpose; and any person interested therein requiring inspection or certified copies, shall pay to the Customs officer for every such inspection the sum of one shilling, and for every certified copy not exceeding 1080 words and figures, the sum Goods to be correctly stated in the Declaration on Shipping Bills.—In addition to the declaration upon the shipping bill, the exporter or his agent shall declare that the quantity and description of the goods mentioned in such shipping bill are correctly stated. If the same be false in any particular, the person making the same shall forfeit £20.-22 & 23 Vict., cap. 37, s. 3. Coin and bullion, as well as other goods shipped as merchandise, without being duly entered and cleared, are liable to forfeiture under sec. 144.-G. O., No. 5, 1859. Shipping Bills not acted upon to be notified.-In the event of the goods or any portion thereof not being duly shipped, the exporter must, within three days after the final clearance outwards of the ship, attend the proper officer of Customs, either by himself or his agent, and correct such shipping bill by striking out such of the goods entered therein as shall not have been shipped, under a penalty of £20.-22 & 23 Vict., cap. 37, s. 5. of two shillings and sixpence, and the like sum for every additional 1080 words and figures.-S. 27. No Customs Bill of Lading to be valid if not stamped.—No "Customs Bill of Lading" shall be valid without a stamp of the value of one shilling and sixpence thereon, nor shall any other bill of lading be valid without the stamp of sixpence thereon already imposed by law; and any person signing or using any Customs bill of lading, or other bill of lading without the proper stamp thereon, shall forfeit 40s. for every such offence.-S. 29. Entry of warehoused goods outwards in ships of not less than 50 tons, except to Guernsey or Jersey.-Warehoused goods shall not be entered for exportation from the United Kingdom in ships of less burden than fifty tons; except to Guernsey or Jersey, in ships of not less than forty tons regularly trading to those islands.-16 & 17 Vict., cap. 107, s. 117. Master to deliver Certificate of last clearance inwards, and to make Entry outwards.—Before any goods shall be taken for exportation, the master or his agent shall deliver to the Collector or Controller a certificate of the due clearance inwards or coastwise of his ship of her last voyage; and shall deliver therewith an entry outwards, signed by himself in the following form* or to the same effect. And if such ship shall have commenced her lading at some other port, the master shall deliver to the searcher the clearance of such goods from thence, and if any goods be taken on board any ship at any port before she shall have there been entered outwards (unless a stiffening order be issued by the proper officer to lade heavy goods when necessary, for exportation on board such ship), the master shall forfeit the sum of £100.—S. 118. Goods to be shipped on proper days and places-Entry and clearance required-Searcher may open packages and examine goods. No goods shall be shipped, put off, or water-borne to be shipped for exportation, except on days not being Sundays or holidays, nor from any place duly appointed for such purpose, nor without the presence or authority of the proper officer of Customs, nor before due entry outwards of such ship, and due entry of such goods, nor before such goods shall have been duly cleared for shipment, on pain of forfeiture; and it shall be lawful for the searcher to open all packages, and *For Form of Entry Outward, see p 51. |