Forfeiture. And if any goods shall be imported into the United Kingdom contrary to any of the prohibitions or restrictions mentioned in such table in respect of such goods, the same shall be forfeited. § 52.

But goods may be warehoused for exportation only, although prohibited. Provided always, that any goods of whatsoever sort may be imported into the United Kingdom, to be warehoused under the regulations of any act in force for the time being for the warehousing of goods, without payment of duty at the time of the first entry thereof, --or notwithstanding that such goods may be prohibited to be imported into the United Kingdom to be used therein, except the several sorts of goods enumerated or described in manner following; (that is to say)

GOODS prohibited ou account of the package in which they are contained,—or the tonnage of the ship in which they are laden.

TEA and GOODS from China in other than British ships,—or by other persons than the East India company.

GUNPOWDER, ARMS, AMMUNITION, or UTENSILS of War.

FISH, dried or salted, not being stock fish.

BEEF, PORK, OF BACON; except for exportation only. 7 Geo. IV. c. 48. § 5.

HIDES, infected, SKINS, HORNS, HOOFs, or any other part of any cattle or beast.
COIN, counterfeit, or TOKENS.

Books first composed or written, or printed and published in the United Kingdom, and reprinted in any other country or place.

PRINTS, copies of, first engraved, etched, drawn, or designed in the United Kingdom. CASTS OF SCULPTURES OF MODELS, copies of, first made in the United Kingdom. CLOCKS OF WATCHES impressed with any mark or stamp, appearing to be or to represent any legal British assay mark or stamp, or purporting, by any mark or appearance, to be of the manufacture of the United Kingdom, or not having the name and place of abode of some foreign maker abroad visible on the frame and also on the face, or not being in a complete state, with all the parts properly fixed in the case. § 53.

CARDS, foreign playing, unless the name and the place of residence of the foreign maker of such cards shall be printed and marked in distinct and legible characters on one card of every pack, and on every wrapper thereof.

or any wrapper, jew, label, or other paper, matter or thing, enclosing, annexed, or deposited with any one or more of such cards, printed or marked in any way with the name of any maker of cards duly licensed within the United Kingdom. 9 Geo. IV. c. 18. § 33.

Goods to be entered to be warehoused for exportation only.—If by reason of the sort of any goods,-or of the place from whence,-or the country or navigation of the ship in which any goods have been imported, they be such, or be so imported,-as that they may not be used in the United Kingdom,-they shall not be entered, except to be warehoused;-and it shall be declared upon the entry of such goods,~~ that they are entered to be warehoused for exportation only. § 54.

11 General provision as to the entry of the ship.And whereas it is expedient that the officers of customs should have full cognizance of all ships departing from any port or place in the United Kingdom or in the Isle of Man, for parts beyond the seas,-and of all goods taken out of the United Kingdom or out of the Isle of Man,-and it is therefore necessary to make regulations for the entering and clearing outwards of all such ships, and for the entering, clearing, and shipping of all such goods;-be it therefore enacted, that no goods shall be shipped or waterborne to be shipped on board any ship, in any port or place in the United Kingdom, or in the Isle of Man, to be carried to parts beyond the seas,before due entry outwards of such ship, and due entry of such goods shall have been made-and cocket granted,-nor before such goods shall have been duly cleared for shipment, in manner hereinafter directed ;-and that no stores shall be shipped for the use of any such ship bound to parts beyond the seas,-nor shall any goods be deemed or admitted to be such stores, except such as shall be borne upon the victualling bill duly granted for such ship; and that wo goods shall be so shipped, or waterborne to be so shipped, 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 and stores which shall be shipped or be waterborne to be shipped contrary hereto shall be forfeited. § 55.

Ships to be cleared on pain of £100.-No ship, on board of which any goods or stores shall have been shipped in any port in the United Kingdom, or in the Isle of Man, for parts beyond the seas, shall depart from such port-until such ship shall have been duly cleared outwards for her intended voyage, in manner hereinafter directed,-under forfeiture of the sum of one hundred pounds by the master of such ship. $56.

Victualling bill for stores.-The master of every ship which is to depart from any port in the United Kingdom, or in the Isle of Man, for parts beyond the seas, shall, upon due application made by him,us receive from the searcher, a victualling bill for the shipment of such stores as he shall require, and as shall be allowed by the collector and comptroller for the use of such ship, according to the voyage upon which she is about to depart ;-and that no articles taken on board any ship shall be deemed to be stores, except such as shall be borne upon the victualling bill for the same. § 57.

Master to deliver certificate of clearance of last voyage, und to makė entry outwards.-The master of every ship in which any goods are to be exported from the United Kingdom, or from the Isle of Man, to parts beyond the seas, shall, before any goods be taken on board, deliver to the collector or comptroller-a certificate from the proper officer of the clearance inwards or coastwise of such ship of her last voyage specifying what goods, if any, have been reported inwards for exportation, and shall also deliver to the collector or comptroller an account, signed by the master or his agent, of the entry outwards of such ship for her intended voyage,-setting forth the name and tonnage of the ship, the name of the place to which she belongs if a British ship, or of the country if a foreign ship,-the name of the master, and the name or names of the place or places for which she is bound, if any goods are to be shipped for the same, and the name of the place in such port at which she is to take in her lading for such voyage, and if such ship shall have commenced her lading at some other port, the

master shall state the name of any port at which any goods have been laden, and shall produce a certificate from the searcher that the cockets for such goods have been delivered to him; and the particulars of such account shall be written and arranged in such form and manner as the collector and comptroller shall require; and such account shall be the entry outwards of such ship, and shall be entered in a book to be kept by the collector, for the information of all parties interested ;and if any goods be taken on board any ship before she shall have been entered outwards,-the master shall forfeit the sum of one hundred pounds: Provided always, that where it shall become necessary to lade any heavy goods on board any ship before the whole of the inward cargo is discharged, it shall be lawful for the collector and comptroller to issue a stiffening order for that purpose, previous to the entry outwards of the ship. § 58.

Entry of goods outwards.-The person entering outwards any goods to be exported to parts beyond the seas from any port in the United Kingdom or in the Isle of Man, shall deliver to the collector or comptroller-a bill of the entry thereof, fairly written in words at length,expressing the name of the ship,-and of the master,-and of the place to which the goods are to be exported, and of the person in whose name the goods are to be entered,-and the quantities and proper denominations or descriptions of the several sorts of goods,-and shall pay down any duties which may be due upon the exportation of any such goods;—and such person shall also deliver at the same time one or more duplicates 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 thereupon the collector and comptroller shall cause a cocket to be written for such goods, making it known that such goods have been so entered :—and every cocket shall be signed by such collector and comptroller,-and be delivered to the person who shall have made such entry, and such person shall keep and be responsible for the proper use of the same. § 59.

Goods for drawback or bounty.-If any drawback or bounty be allowable upon the exportation of any such goods, or any duty be payable thereon, or any exemption from duty claimed, or if any such goods be exportable only according to some particular rule or regula❤ tion, or under some restriction or condition,-or for some particular purpose or destination,-such goods shall be entered and cleared for shipment by such denominations or descriptions as are used, mentioned, or referred to in the granting of such drawback or bounty,—or in the levying of such duty, or granting such exemption,--or in the directing of such rules, regulations, restrictions, conditions, purpose, or destination; and if the goods in such entry are charged to pay duty according to the value thereof, such value shall be stated in the entry,-and shall be affirmed by the declaration of the exporter or his known agent, to be made upon the entry, and attested by his signature;-and if any person shall make such declaration, not being the exporter of such goods, nor his agent duly authorized by him, such person shall forfeit the sum of one hundred pounds;—and such declaration shall be made in manner and form following, and shall be binding upon the person making the same; that is to say, § 60.

“I, A. B. do hereby declare, that I am the exporter of the goods

mentioned in this entry, [or that I am duly authorized by him,] and I do enter the same at the value of

66

'Witness my hand, the

day of

"A. B.”

Goods undervalued.-If upon examination it shall appear to the officers of the customs that such goods are not valued according to the true value thereof, the same may be detained, and (within two days) taken and disposed of for the benefit of the crown, in like manner as is hereinbefore provided in respect of goods imported;-except that no sum in addition to the amount of the valuation, and the duties paid, shall be paid to the exporter or proprietor of the goods. § 61.

For drawback, or from warehouse, duties to be first paid.—The person intending to enter outwards any foreign goods for drawback,—or any foreign goods which are to be exported from the warehouse, — or any foreign goods upon which the duties inwards are required to have been paid before the same be exported,-shall first deliver to the collector or comptroller of the port where such goods were imported or are warehoused,-two or more bills, as the case may require, of the particulars of the importation of such goods, and of the entry outwards intended to be made ;-and thereupon such collector and comptroller, finding such bills to agree with the entry inwards, shall write off such goods from the same, and shall issue a certificate* of such entry for warehousing or payment of duties, as the case may be, with such particulars thereof as shall be necessary for the computation of the drawback allowable on such goods,-or for the due delivery thereof from the warehouse, and setting forth in such certificate the destination of the goods, and the person in whose name they are to be entered for exportation, and also the ship in which they are to be exported, if they are to be exported from the port where such certificate is issued, but if from another port, then only the name of such other port;—and such certificate, together with two or more bills of the same, as the case may require, in which all sums and numbers may be expressed in figures, being delivered to the collector or comptroller of the port from which the goods are to be exported, shall be the entry outwards of such goods;—and such collector and comptroller shall thereupon cause a cocket to be written and delivered for such goods, in manner hereinbefore directed. § 62. Coals export bond to Isle of Man and British possessions.—No cocket shall be granted for the exportation of any coals to the Isle of Man, or to any British possession, until the exporter thereof shall have given security by bond in a penal sum of forty shillings the chaldron, with condition that the same shall be landed at the place for which they shall be exported,—or otherwise accounted for to the satisfaction of the commissioners of the customs;-and also with condition to produce (within such time as the said commissioners shall require, to be expressed in such bond) a certificate of the landing of such coals at such place, under the hand of the collector or comptroller, or other proper officer at such place: Provided always, that the bond so to be given in respect of coals shall not be liable to any duty of stamps. § 63.

Clearance of goods -Before any part of the goods for which any cocket shall have been granted shall be shipped, or waterborne to be shipped, the same shall be duly cleared for shipment with the searcher; --and before any goods be cleared for shipment, the particulars of the goods for each clearance shall be endorsed on such cocket, together with The issuing of this certificate no longer required. See 2 and 3 Wm. IV. c. 84 § 6. page 496.

the number and denomination or description of the respective packages containing the same;-and in the margin of each such endorsement shall be delineated the respective marks and numbers of such packages; --and to each such endorsement shall be subjoined, in words at length, an account of the total quantities of each sort of goods intended in such endorsement, and the total number of each sort of package in which such goods are contained,-distinguishing such goods, if any, as are to be cleared for any bounty or drawback of excise or customs,-and also such goods, if any, as are subject to any duty on exportation, or entitled to any exemption from such duty,-and also such goods, if any, as can only be exported by virtue of some particular order or authority, or under some particular restriction or condition,-or for some particular purpose or destination;-and all goods shipped, or waterborne to be shipped, not being duly cleared as aforesaid, shall be forfeited. § 64.

Cocket endorsed.-The person clearing such goods for shipment shall, upon each occasion, produce the cocket so endorsed to the searcher,and shall also deliver a shipping bill or copy of such endorsement, referring by names and date to the cocket upon which such endorseinent is made, and shall obtain the order of the searcher for the shipment of such goods;-and the particulars to be contained in such endorsement, and in such shipping bill, shall be written and arranged in such form and manner as the collector and comptroller shall require. § 65.

Coals, &c. for exportation may be transhipped.—It shall be lawful for the searcher and coastwaiter in any port to permit any quantity of coals or of slates, duly entered and cleared for exportation,-to be shipped directly by transhipment out of any coasting ship in which the same shall have been brought coastwise into such port, and without payment of any coast duty thereon.* § 66.

Coals brought coastwise need not be landed.-If any coals shall have been brought coastwise from one port of the United Kingdom to another, and the master shall be minded to proceed with such coals or any part of them to parts beyond the seas,-it shall be lawful for such master to enter such ship-and such coals outwards for the intended voyage,—without first landing the coals intended for exportation;-provided the officers of the customs shall be satisfied that the quantity of coals left on board, added to any which may have been landed, does not exceed the quantity set forth in the transire for the saine. § 67.

Erport of free goods.-And in order that correct accounts may be taken of the value of the exports of free goods, be it further enacted,―That upon the clearance for shipment of any goods, the produce or manufacture of the United Kingdom, not liable to any export duty, an account, containing an accurate specification of the quantity, quality, and value of such goods, together with a declaration to the truth of the same, signed by the exporter, or his known agent, shall be delivered to the searcher by the person clearing such goods;--and if such declaration be false, the person signing the same shall forfeit the sum of twenty pounds;—and that it shall be lawful for the searcher to call for the invoice, bills of parcels, and such other documents relating to the goods, as he may think necessary for ascertaining the true value of the same :-Provided always, that if such exporter or agent shall make and sign an affidavit before the collector or comptroller, that the value of the goods cannot be ascertained in time

Coast duties repealed by 1 and 2 Wm. IV. c. 16.