Customs and Excise Act


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CUSTOMS AND EXCISE ACT

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CUSTOMS AND EXCISE ACT

Arrangement of Sections
Section
1 Short Title. .....................................................................................................11

PART I. - PRELIMINARY 11
2 Interpretation..................................................................................................11
3 Powers of Officers. ........................................................................................16
4 What shall be deemed to be act of Collector. ................................................16
5 Hours of Attendance. .....................................................................................17
6 Request by public for extra attendance. .........................................................17

PART II. - DUTIES, PROHIBITIONS, DRAWBACKS AND
REFUNDS OF DUTY 17
7 Customs and excise duties. ............................................................................17
8 Controller may remit duty, rent, charges and fees. ........................................18
9 Time of entry to govern duty payable............................................................18
10 Entry may be made before importation. ........................................................18
11 Excise duty to be paid at rate in force on delivery.........................................18
12 Effect of obligation to pay duty. ....................................................................19
13 Duty on goods reimported. ............................................................................19
14 Goods entered for transhipment exempt from duty. ......................................20
15 Assessment of value of imported goods liable to ad valorem duty................20
16 Value, etc., in foreign currency to be converted to Tongan currency............22
17 Assessment of value of exported or excisable goods.....................................22
18 Duty calculated on weight or measure. ..........................................................22
19 Duty calculated on gross weight in certain cases...........................................22
20 Duties, etc, to be proportionate to quantity or value. .....................................23

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21 Abatement of duty..........................................................................................23
22 Derelict, etc., goods liable to full duty unless damaged.................................23
23 Damage to be assessed by the Collector. .......................................................23
24 No abatement on certain goods. .....................................................................23
25 Qualifications as to abatement. ......................................................................24
26 Limitations as to wines and beers...................................................................24
27 Strength of spirits. ..........................................................................................24
28 Goods used contrary to purpose for which imported. ....................................24
29 Penalty for not producing goods. ...................................................................25
30 Goods imported for temporary use or purpose...............................................25
31 Disposal of deposit. ........................................................................................25
32 Certain goods only may be imported for temporary use. ...............................26
33 Contract prices of imported goods may be adjusted to meet the change

in duty.............................................................................................................26
34 Controller may prohibit importation, carriage coastwise or exportation........26
35 Goods prohibited or restricted to be imported................................................27
36 Goods prohibited or restricted to be exported. ...............................................27
37 Saving as to goods in transhipment or stores. ................................................27
38 Prohibitions and restrictions elsewhere provided...........................................27
39 King in Council may direct granting of drawback. ........................................27
40 Declaration by owners of goods exported on drawback. ...............................28
41 Certification of debenture...............................................................................28
42 Evidence of landing or disposal of drawback goods ......................................28
43 Time limit for debenture payment..................................................................28
44 Refund of duties overpaid. .............................................................................28

PART III. - ARRIVAL AND REPORT OF AIRCRAFT AND SHIPS,
LANDING OF PASSENGERS AND UNLOADING, REMOVAL
AND DELIVERY OF GOODS 29
45 Procedure on arrival. ......................................................................................29
46 Collector may direct mooring and discharge. ................................................29
47 Officer may board aircraft or ship..................................................................29
48 Officer may open if access not free................................................................30
49 Penalty for interfering with seal, etc., or failing to unload goods if

required. .........................................................................................................30
50 Goods unlawfully discharged.........................................................................30
51 Search of persons. ..........................................................................................31
52 Special authority may be required before search. ..........................................31
53 Search of female.............................................................................................31
54 Control of small craft. ....................................................................................31
55 General regulations for small craft. ................................................................31
56 Penalty for infringement of regulations respecting small craft. .....................32
57 Licences for small craft. .................................................................................32
58 Accommodation of officer. ............................................................................32
59 Report of aircraft or ship. ...............................................................................32

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60 Certain goods to be reported separately.........................................................32
61 Master to report certain goods before breaking bulk. ....................................33
62 Penalty for not making due report. ................................................................33
63 Penalty for not accounting for package reported. ..........................................33
64 Determination of duty under section 63.........................................................33
65 Refund to consignee where goods not received.............................................34
66 Master to answer questions. ...........................................................................34
67 Penalty for wrongly breaking bulk. ...............................................................34
68 Master to deliver previous clearance. ............................................................35
69 Aircraft or ship abandoned may be seized. ....................................................35
70 Report when discharging at more than one port. ...........................................35
71 Unloading, entry, removal and delivery of goods..........................................36
72 Restriction on delivery of goods. ...................................................................37
73 Goods other than cargo. .................................................................................37
74 Forfeiture. ......................................................................................................38
75 Delivery of bullion, etc., and perishable goods requiring refrigeration. ........38
76 Entry in absence of documents. .....................................................................38
77 Disposal of amount paid for provisional entry...............................................38
78 Goods not entered after declaration. ..............................................................39
79 Power to waive production of documents......................................................39
80 Payment of additional sum in certain cases. ..................................................39
81 Goods deemed to be in a King's warehouse...................................................39
82 Goods not entered or delivered to be deposited in a King's warehouse.........40
83 Goods deposited in King's warehouse may be sold. ......................................41
84 Freight on goods deposited in a King's warehouse. .......................................41
85 Goods deposited in a King's warehouse may be examined. ..........................42
86 Goods may be entered by shipowners, etc.....................................................42
87 Computation of time. .....................................................................................42
88 Aircraft or ship may be detained until goods landed. ....................................42
89 Restrictions as to passengers and other persons.............................................43

PART IV. - WAREHOUSED GOODS AND GOODS DEPOSITED
IN A CUSTOMS AREA 43
90 Warehousing. .................................................................................................43
91 Government not liable for loss in warehouses or customs areas. ..................43
92 Private warehouses and customs areas. .........................................................44
93 Warehouse keeper etc., not to enter warehouse without permission. ............44
94 Warehouse keeper etc., to provide facilities. .................................................44
95 Revocation of order approving warehouse. ...................................................44
96 Disposal of goods on revocation....................................................................45
97 Procedures as to warehousing........................................................................45
98 Goods to be warehoused in packages in which imported, and maybe

required to bemarked. ....................................................................................45
99 Penalty for interfering with storage of goods in a private warehouse............45
100 Stowage of goods in private warehouses or customs area. ............................46

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101 Warehouse keeper neglecting to arrange, stow and maintain goods..............46
102 Goods to be produced to officer. ....................................................................46
103 Penalty for not warehousing etc. ....................................................................47
104 Penalty for illegal opening warehouse, customs area or transit shed. ............47
105 Penalty for embezzling warehoused goods, etc..............................................47
106 Proper officer may do reasonable acts to warehoused goods.........................47
107 Importer or owner to pay cost of action taken under section 106. .................48
108 Removal of warehoused goods to another warehouse. ..................................48
109 Procedure on delivery.....................................................................................48
110 Goods removed subject to warehouse regulations. ........................................48
111 Goods removed may be entered for use in the Kingdom or for

exportation......................................................................................................49
112 Removal, etc. to be subject to certain conditions. ..........................................49
113 Collector may remove goods warehoused in a Government warehouse........49
114 Re–warehousing. ............................................................................................49
115 Re-examination not required in certain cases.................................................50
116 Disposal of goods not re-warehoused. ...........................................................50
117 Warehoused goods entered or sold must be removed within 14 days............51
118 Delivery in special circumstances. .................................................................51
119 Stores..............................................................................................................51
120 Duty to be paid according to original account. ..............................................51
121 Goods entered for exportation or use as aircraft's or ship's stores

exempt from duty. ..........................................................................................52

PART V. - LOADING AND EXPORTATION OF GOODS 52
122 Entry of ships outwards..................................................................................52
123 Rummage certificate. .....................................................................................52
124 Licence to unload or load at a sufferance wharf.............................................53
125 Conditions to be observed. .............................................................................53
126 Delivery of licence after unloading or loading...............................................53
127 Subsequent procedure. ...................................................................................53
128 Penalty for breach of sections 122 to 127. .....................................................53
129 Limitation. ......................................................................................................54
130 Loading goods or exportation or carriage coastwise by ships of less

than 100 tonnes net tonnage. ..........................................................................54
131 Goods loaded for exportation or carriage coastwise to be separated

from other cargo. ............................................................................................54
132 Restriction on exportation of certain goods. ..................................................54
133 Penalty............................................................................................................54
134 General provisions regarding loading and exportation of goods....................55
135 Collector may relax conditions of shipment...................................................55
136 Vessels loading into ship to proceed direct and may be required to be

licensed...........................................................................................................55
137 Permission required to discharge goods loaded. ............................................56
138 Penalty for breach of sections 134 to 137. .....................................................56

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139 Penalty for attempting to ship prohibited or restricted goods. .......................56
140 Bond may be required in certain cases...........................................................56
141 Master may be required to sign for goods......................................................57
142 Offences relating to certain goods. ................................................................57
143 Penalty for not exporting bonded goods. .......................................................57
144 Short loading of bonded goods. .....................................................................57
145 Exporter to notify short loading of non-bonded goods. .................................58
146 Collector may allow shipment of stores.........................................................58
147 Drawback and transhipment of goods............................................................58
148 Loading of goods other than cargo or stores..................................................58

PART VI. - DEPARTURE AND CLEARANCE OF AIRCRAFT
AND SHIPS 59
149 Clearance of aircraft and ships.......................................................................59
150 Power to refuse or cancel clearance of ship or aircraft. .................................59
151 Power to prevent flight of aircraft..................................................................60
152 Penalty for not clearing..................................................................................60
153 Master to deliver account of cargo etc. ..........................................................60
154 Penalty for any contravention of section 153.................................................61
155 Controller may prescribe special conditions as to clearance. ........................61
156 Clearance in ballast. .......................................................................................61
157 Ships with passengers and baggage deemed in ballast. .................................61
158 Clearance to be produced to officer on demand. ...........................................61
159 Goods not contained in account forfeited. .....................................................62
160 Penalty for failure to produce goods. .............................................................62
161 Deficiency in stores, etc. ................................................................................62
162 Aircraft or ship not bringing to at boarding station or carrying away

officer.............................................................................................................62

PART VII. - COASTING TRADE 63
163 Definitions. ....................................................................................................63
164 Provisions relating to aircraft and ships from places outside the

Kingdom. .......................................................................................................63
165 Removing uncustomed goods coastwise........................................................63
166 Licence for coasting ships..............................................................................64
167 Coasting aircraft or ships to take only coastwise cargo. ................................64
168 Offences. ........................................................................................................64
169 Special conditions as to certain goods. ..........................................................64
170 Coastwise cargo not to be put on board on Sundays etc. ...............................65
171 Forfeiture of goods prohibited etc. to be carried coastwise. ..........................65
172 Master to keep book cargo.............................................................................65
173 Master to produce cargo book on demand. ....................................................65
174 Penalty for failure to keep cargo book correctly............................................66
175 Form of cargo book........................................................................................66

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176 Coastwise passengers, etc. .............................................................................66
177 Master to deliver cargo book to officer before departure...............................66
178 Procedure where no officer is stationed. ........................................................67
179 Master to deliver cargo book on arrival. ........................................................67
180 Controller may vary procedure.......................................................................67
181 Search of coasting aircraft or ship..................................................................67

PART VIII. - IMPORTATION AND EXPORTATION BY POST 68
182 Application of customs laws to importation and exportation by post. ...........68
183 Power to modify such application. .................................................................68
184 Contents of postal packets may be prescribed................................................68
185 Right of Chief Postmaster to recover sums payable under customs

laws. ...............................................................................................................68
186 Penalty for contravention. ..............................................................................69
187 Goods contained in postal packets contrary to law. .......................................69
188 Saving Post Office Act, Cap. 95 ....................................................................69

PART IX. - BONDS AND OTHER SECURITIES 69
189 Bonds and other securities required under the customs laws. ........................69
190 Surety to be deemed a principal debtor. .........................................................70
191 Continuing validity of existing bonds and other securities. ...........................70

PART X. - PREVENTION OF SMUGGLING 71
192 Penalty on persons found on board smuggling aircraft or ships. ...................71
193 Smuggling ships under 100 tonnes forfeited. .................................................71
194 Penalty on aircraft and ships of 100 tonnes or more. .....................................71
195 Ships forfeited for offence during chase. .......................................................72
196 Penalty for not bringing to. ............................................................................73
197 Offences by smugglers, etc., against officers. ................................................73
198 Penalty for assembling to evade customs laws. .............................................74
199 Penalty for signalling to smugglers. ...............................................................74
200 Penalty for interfering with customs gear. .....................................................75
201 Intermeddling with goods found floating or on land......................................75
202 Writ of assistance. ..........................................................................................75
203 Search warrant................................................................................................75
204 Officer may patrol freely and stop any aircraft, ship or carriage. ..................76
205 Officer may enter premises used for manufacture of excisable goods...........76
206 Officer may enter premises for sale of excisable goods.................................77

PART XI. - PENALTIES AND GENERAL PROVISIONS 77
207 General penalty. .............................................................................................77
208 Penalty in cases of forfeiture. .........................................................................77
209 Penalty for false declaration. ..........................................................................78

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210 Penalty for evading customs laws regarding imported or exported
goods..............................................................................................................78

211 Penalty in relation to concealed goods, etc. ...................................................79
212 Power of Collector to purchase goods in certain cases. .................................79
213 Officer taking unauthorised fees, making collusive seizure, etc....................80
214 Offering goods for sale under pretence that they are smuggled.....................80
215 Deficiency and excess in excisable stock. .....................................................80
216 General provisions as to forfeiture.................................................................81
217 Procedure on seizure. .....................................................................................81
218 Disposal of seizure.........................................................................................82
219 Restoration of seizure, etc., and remission of penalties. ................................82
220 Penalties. ........................................................................................................82
221 Liability for acts of servants. .........................................................................83
222 Ships' agents...................................................................................................83
223 Form of document..........................................................................................83
224 Production of documents. ..............................................................................83
225 Copies of documents to be submitted if required. .........................................84
226 Translation. ....................................................................................................84
227 Samples. .........................................................................................................85
228 Examination and handling of goods. .............................................................85
229 Repacking etc., sampling of goods by owner. ...............................................85
230 Remission of duty on goods lost, destroyed or abandoned............................85
231 Drawback on goods lost.................................................................................86
232 Drawback on goods abandoned. ....................................................................86
233 Modification of declaration............................................................................86
234 Authority to be produced by person acting for another. ................................86
235 Witnessing of signatures. ...............................................................................86
236 Master to attend before Collector if so required. ...........................................87
237 Time of importation, exportation, etc. ...........................................................87
238 Special packages and coverings deemed goods.............................................87
239 Power of arrest. ..............................................................................................88
240 Arrest after escape. ........................................................................................88
241 Sales under the customs laws. Cap. 84 ..........................................................88
242 Value of articles sold by auction....................................................................88
243 Receipts for duties and other payments made on bills of entry. ....................88
244 Legal protection of officers............................................................................89
245 Proof to be in the manner prescribed. ............................................................89

PART XII. - LEGAL PROCEEDINGS 89
246 Jurisdiction of courts in customs proceedings. ..............................................89
247 Alternative prison sentence............................................................................90
248 Proceedings to be taken within 7 years..........................................................90
249 Limitation as to pleading. ..............................................................................90
250 Place of offence. ............................................................................................90
251 Officer may prosecute....................................................................................90

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252 Costs. ..............................................................................................................90
253 Procedures regarding seizures. .......................................................................90

PART XIII. - PROOF IN PROCEEDINGS 92
254 Onus of proof on defendant in certain cases. .................................................92
255 Averment in any proceedings under the customs laws. .................................92
256 Evidence of officers. ......................................................................................92
257 Valuation of goods for penalty.......................................................................92
258 Admissibility of copies of documents and of marks on goods,

containers, etc.................................................................................................93
259 Presumption relating to excisable goods. .......................................................93
260 Proof of order of HM the King, etc., or certificate of pharmacist or

officer of court................................................................................................93

PART XIV. - MISCELLANEOUS 94
261 Discretionary power of Collector in special circumstances. ..........................94
262 Power to accept compensation for offences. ..................................................94
263 Commission aircraft or ships..........................................................................94
264 Collector may prescribe forms. ......................................................................95
265 Power to make regulations. ............................................................................95
266 Existing ports warehouses, etc., to continue. .................................................96
267 Repeals ...........................................................................................................97

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CUSTOMS AND EXCISE ACT

Acts 22 of 1983, 5 of 1987, 46 of 1988, G. 111/83, G. S. 121/84, G. 31/84,
G. S 140/85, 133/85, G.9/86, G. S. 1/86, G. S. 7/87, G. 63/87, G. 131/87,

G. 213/87, G. S. 17/88, G. S. 25/88.

AN ACT RELATING TO THE COLLECTION OF THE REVENUE AND
MANAGEMENT OF CUSTOMS AND EXCISE

Commencement [31st July 1984]

1 Short Title.
This Act may be cited as the Customs and Excise Act.

PART I. - PRELIMINARY

2 Interpretation.
(1) In this Act and in any other Act relating to the Customs and Excise unless

the context otherwise requires—

“aerodrome” means any area of land or water designed, equipped, set
apart or commonly used for affording facilities for the landing and
departure of aircraft;

“agent” in relation to the master or owner of an aircraft or ship, includes
any person who notifies the Collector in writing that he intends to act as

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agent, and who or on whose behalf any person authorised 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 Kingdom, shall be deemed to be the agent of the master for all the
purposes of the customs laws if no such agent be appointed;

“air cargo” means cargo, duly reported as such, arriving in an aircraft
from any place outside the Kingdom;

“aircraft” includes balloons, kites, gliders, airships, hovercraft,
helicopters and flying machines;

“approved place of unloading” and “approved place of loading” mean
respectively any quay, jetty, wharf or other place, including any part of an
aerodrome, appointed by the Controller by notice to be a place where
coastwise or imported goods or goods about to be carried coastwise or
exported may be unloaded or loaded;

“boarding station” means any station or place appointed by the
Controller by notice in the gazette to be a station or place to bring to for
the boarding or setting down of officers;

“cargo” includes all goods carried in any aircraft or ship other than such
goods as are required as stores for consumption or use by or for that
aircraft or ship, its officers, crew and passengers, and the bona fide
personal accompanied baggage of such officers, crew and passengers;

“carriage” includes every description of conveyance for the transport by
land of human beings or goods;

“Collector” means the officer appointed in charge of, responsible to the
Controller for, the Customs and Excise Department;

“Controller” means the Controller of Customs and Excise;

“crew” includes every person (except the master) employed or engaged in
any capacity on board any aircraft or ship;

“customs area” means any place appointed to be a customs area for the
deposit of goods subject to customs control by the Controller by notice in
writing under his hand;

“customs laws” means this Act and any legislative enactment relating to
the customs or excise and any proclamation, regulation, resolution or
order made under the authority of any law relating to customs or excise;

“drawback” means a refund of all or part of any import duty of customs
or excise duty authorised by law in respect of goods exported or used in
any particular manner;

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“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 officer by
the importer or exporter of all rents and charges due to the Crown in
respect of the goods, and, in the case of dutiable goods (except on the
entry, of 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 goods
are as stores or the removal of such goods, the giving of such security.

“excisable goods” means goods made or manufactured in the Kingdom
which are liable to excise duty under this or any other Act when such are
delivered for consumption in the Kingdom;

“export” with its grammatical variations and cognate expressions means
to take or cause to be taken out of the Kingdom;

“exporter” includes any person by whom any goods (including goods
transferred from an importing aircraft or ship) are exported from the
Kingdom or supplied for use as aircraft's or ship's stores 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 supply as aircraft's or ship's stores, as aforesaid;

“factory” means any premises or place used for the manufacture or
production of excisable goods;

“goods” includes all kinds of goods, articles, wares, merchandise and
livestock;

“Government” means the Government of the Kingdom of Tonga;

“Government warehouse” means any building or place under the control
of the Government and approved by the Controller by notice to be a place
where goods to be warehoused may be lodged and secured;

“import” with its grammatical variations and cognate expressions, means
to bring or cause to be brought within the Kingdom;

“importer” includes any owner or his agent, 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 charge of the proper officer, and also any person who signs any

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document relating to any imported goods required by the customs laws to
be signed by an importer;

“Kingdom” means the Kingdom of Tonga;

“King's warehouse” means any place approved by the Controller for the
deposit of unentered, unexamined, detained or seized goods or such other
goods as are required by the customs laws to be deposited therein for the
security thereof or of the duty thereon;

“machinery” means a combination of moving parts of mechanical
elements which may be put into motion by physical or mechanical force,
together with their complementary stationary members,

“Magistrate” means any person appointed to hold a Magistrate's Court
under section 3 of the Magistrates' Courts Act;

“Magistrate's Court” means a court established under the Magistrates'
Courts Act;

“manufacturer” means any person who shall by any means make or
produce or cause to be made or produced any excisable goods and
“manufacture” shall have a corresponding meaning;

“master” includes the person having or taking the charge or command of
any aircraft or ship, but does not include a person appointed for the
conducting of ships into or out of any port;

“materials” includes any goods from which excisable goods are capable
of being manufactured or produced and any residue from any process of
manufacture or production;

“motor spirit” means any spirit used to drive an internal combustion
engine and includes gasoline and other light oils but not diesel and similar
oils;

“name” includes the registration mark of an aircraft;

“night” means the period between the hours of 6 o'clock in the evening
and 6 o'clock in the morning;

“obscuration” 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 in
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 custom's laws or any failure of any person to perform an
act required by the customs laws to be performed by him;

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“officer” means any person employed in the Customs and Excise
Department and any person appointed to be a customs officer or to
discharge any duties in connection with the administration of this Act.

“over the Kingdom” means above the area contained within the
imaginary lines bounding the Kingdom, and if any person, goods or thing
shall descend or fall or be dropped or thrown from an aircraft within such
area, such person, goods or thing shall be deemed to have descended or
fallen or to have been dropped or thrown from an aircraft over the
Kingdom;

“owner” in respect of goods, includes any person being or holding
himself out to be the owner, importer, exporter, consignee, agent or
person possessed of, or beneficially interested in, or having control of, or
power of disposition over, the goods;

“pharmacist” means a pharmacist registered under the provisions of the
Medical Registration Act;

“port” means any place, including an aerodrome, whether on the coast or
elsewhere, appointed by the Controller by notice, subject to any
conditions or limitations specified in such notice, to be a port for the
purposes of the customs laws;

“postal packet” includes any letter, postcard, newspaper, book,
document, pamphlet, pattern or sample packet, parcel or package, or other
article whatsoever transmissible by post;

“private warehouse” means any building or place appointed by the
Controller by notice to a private warehouse;

“prohibited goods” and “restricted goods” mean respectively any goods
the importation or exportation or manufacture of which is prohibited or
restricted by law;

“proper officer” means any officer whose right or duty it may be to exact
the performance of, or to perform, the act referred to;

“public holiday” means all public holidays appointed under the Public
Holidays Act and any other days which shall be decreed to be holidays or
non-working days for civil servants;

“ship” includes a steamship, ship, boat, lighter, or other floating craft of
any description, but does not include aircraft;

“smuggling” means any importation, introduction, exportation or
attempted importation, introduction or exportation of goods with intent to
defraud the revenue, or to evade any prohibition of, restriction on, or
regulation or condition as to, the importation, introduction or exportation
of any goods and “smuggle” and “smuggled goods” have corresponding
meanings;

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“sufferance wharf” means any place other than an approved place of
loading or unloading at which the Collector may, in his discretion, and
under such conditions and in such manner as he may direct, either
generally or in any particular case, allow any goods to be loaded or
unloaded;

“Supreme Court” means the Supreme Court of the Kingdom of Tonga
established under the Supreme Court Act;

“transit shed” means any building in a customs area approved by the
Controller by notice to be a transit shed;

“uncustomed goods” include goods liable to duty on which the full duties
due have not been paid or secured, and any goods, whether liable to duty
or not, which are imported or exported or in any way dealt with contrary
to the customs laws;

“volume of alcohol” means the alcoholic strength of spirit as ascertained
by Gay Lussac hydrometer at a temperature of fifteen degrees Celsius;

“warehoused” means deposited in a Government or private warehouse;

“warehouse keeper” means the owner or occupier of a private
warehouse;

“warehouseman” means the occupier of a customs area and any person
or authority in control of a customs area;

(2) Where reference is made to a penalty in any section of this Act or in any
regulation made under this Act the penalty prescribed or any lesser
penalty may be imposed only on the conviction of the defendant by a
court of competent jurisdiction.

3 Powers of Officers.
(1) The Controller for the time being shall be charged with the general

administration of this Act.

(2) It shall be lawful to appoint from time to time a Collector of Customs.

4 What shall be deemed to be act of Collector.
Every act, matter or thing required by the customs laws, to be done or performed
by, with, to or before the Controller if done or performed by, with, to or before
any officer assigned by the Controller for such purpose, shall be deemed to be
done or performed by, with, to or before the Collector; and every person
performing any duty or service relating to the customs by the orders or with the
concurrence of the Controller (whether previously or subsequently expressed)
shall be deemed to be the officer for that duty or service, and every act required

Customs and Excise Act CAP. 67 Section 5




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by the law at any time to be done by, with, to or before any particular officer
nominated for such purpose, if done by, with, to or before any person appointed
by the Collector to act for such particular officer, shall be deemed to be done by,
with, to or before such particular officer and any act required by the law to be
done at any place within such port appointed by the Collector for such purpose,
shall be deemed to be done at the particular place so required by law.

5 Hours of Attendance.
The working days and hours of general attendance of officers shall be as notified
by the Collector.

6 Request by public for extra attendance.
Every request by any person for a temporary extension of the hours of general
attendance which may be notified under section 5 elsewhere in this Act shall be
made in writing on the prescribed form to the proper officer at the port where the
extra attendance is desired, and it shall be lawful for the said proper officer in his
discretion to grant such request subject to the provisions of any regulations and
payment of any prescribed fees.

PART II. - DUTIES, PROHIBITIONS, DRAWBACKS AND
REFUNDS OF DUTY

7 Customs and excise duties.
(1) It shall be lawful for the King in Council from time to time, by order —

(a) to impose import or export duties of customs upon any goods
whatsoever which may be imported into or exported from the
Kingdom and to revoke, suspend, reduce, increase or alter any such
duties, and to provide for the importation or exportation of any
goods without payment of customs duty thereto;

(b) to impose excise duties upon any goods manufactured or made in
the Kingdom and to revoke, suspend, reduce, increase or alter such
duties and to provide for exemptions therefrom.

(2) All import and export duties of customs and all excise duties and all
exemptions from duties of customs or excise set out in Schedule I shall
continue in force until revoked, suspended, reduced, increased or altered
in the manner provided in this Act.

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8 Controller may remit duty, rent, charges and fees.
The Controller may in his discretion and upon application submitted through the
Collector in any particular case, direct the remission or refund in whole or in part
of any duty payable or paid on any goods imported or exported or manufactured
or produced in the Kingdom or of any rent, charges or fees payable or paid to the
Collector and in directing such remission or refund the Controller may impose
such conditions as he may think fit.

9 Time of entry to govern duty payable.
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 in the Kingdom or for exportation as the case may be, shall
if consumed on a vessel or aircraft after arrival in the Kingdom and before
clearance thereupon, or upon being entered for use in the Kingdom or for
exportation as the case may be, be subject to such duties as may be 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:

Provided that for the purposes of this section, in the case of passengers' baggage
or of goods imported into the Kingdom by post, for which entry is not required,
the time of entry shall be taken to be the time of delivery of such baggage or
goods to the passenger or addressee, as the case may be, and, in the case of
goods exported from the Kingdom by post, the time of entry of such goods shall
be taken to be the time of posting.

10 Entry may be made before importation.
Goods may be entered for use in the Kingdom before Entry importation except
during such periods as the Collector may by notice specify and in the case of any
goods so entered the rate of duty applicable shall be the rate of duty in force at
the time of importation of the goods:

Provided that goods may not be entered more than ten days prior to the arrival of
the importing ship and that at the time when such goods are entered a copy of
the cargo report of the importing ship shall have been received by the proper
officer.

11 Excise duty to be paid at rate in force on delivery.
All excisable goods manufactured or deposited in any factory or warehouse
without payment of excise duty shall upon being delivered therefrom for
consumption in the Kingdom or upon being used in such factory or warehouse
be subject to the rate of excise duty in force at the time when the same are

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delivered or used as aforesaid save in any case where special provision shall
otherwise be made by law.

12 Effect of obligation to pay duty.
(1) Where by entry, bond, removal of goods or otherwise, any obligation has

been incurred for the payment of duties such obligation shall be deemed to
be an obligation to pay all duties 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 Collector.

(3) Without prejudice to any other provision of this Act any amount due by
way of customs or excise duty may be recovered as a debt to the Crown.

13 Duty on goods reimported.
(1) Subject to the provisions of subsection (2) of this section, where any

goods whether made or produced within the Kingdom or not, being of a
class or description liable to any import duty, are reimported into and
entered for use within the Kingdom after exportation therefrom and it is
proved that any duty of customs or excise chargeable in respect of 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 Collector then—
(a) if it is further proved as aforesaid that the goods have not been

subjected to any process abroad, or having been so subjected (but
without change of their form or character) are goods not liable at
the time of reimportation to duty ad valorem, the goods shall be
exempt from any further duty when the same are entered for use
within the Kingdom 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 Kingdom after re-importation shall exceed the rate
paid on the said goods as a duty of excise or on the first importation
and entry, as the case may, in which case such goods shall be
chargeable with duty according to the difference between the
amount of duty previously paid and duty calculated at the rate in
force at the date when such goods are entered for use within the
Kingdom after re-importation;

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(b) if the goods at the time when the same are entered for use within
the Kingdom 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 the goods attributable to
the process where the whole value thereof, and, where the sum has
been contracted to be paid for the execution of the process, that sum
shall be prima facie evidence of that amount, but without prejudice
to the powers of the Controller under the customs laws as to
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 Kingdom after re-importation shall
exceed the rate paid on the said goods as duty or 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 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) of this subsection, as if such goods had
been subjected to any process of repair, renovation or improvement
abroad.

(2) The provisions of subsection (1) shall be conditional on the person
exporting goods for subsequent re-importation giving notice in writing
and producing such goods for identification at the port or place of
shipment to the proper officer, or, in the case of exportation by post, to the
proper postal authority, before the exportation of such goods, unless the
Collector in his discretion shall waive this condition in any case in which
in his opinion it may seem reasonable or impose hardship.

14 Goods entered for transhipment exempt from duty.
Goods entered for transhipment through the Kingdom in accordance with any
regulations in that behalf made under the customs laws shall be exempt, from the
payment of import or export duties.

15 Assessment of value of imported goods liable to ad valorem duty.
(1) For the purposes of any enactment for the time being in force whereunder

any import duty is chargeable on goods by reference to their value, the
value of any imported goods shall be taken to be the normal price, that is

Customs and Excise Act CAP. 67 Section 15




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to say the price which in the opinion of the Controller they would fetch, at
the time when they are entered (or, if they are not entered, the time of
importation), on a sale in the open market between buyer and seller
independent of each other.

(2) The normal price of imported goods shall be determined on the following
assumptions:
(a) that the goods are treated as having been delivered to the buyer at

the port or place, of importation;
(b) that the seller will bear freight, insurance, commission and all other

costs, charges and expenses incidental to the sale and the delivery
of the goods at that port or place; but

(c) that the buyer will bear any duty or tax chargeable in Tonga.

(3) A sale on the open market between buyer and seller independent of each
other presupposes—
(a) that the price is the sole consideration and
(b) that the price is not influenced by any commercial, financial or

other relationship, whether by contract or otherwise, between the
seller or any person associated in business with him and the buyer
or any person associated in business, with him, other than the
relationship created by the sale itself;

(c) that no part of the proceeds of any subsequent re-sale, other
disposal or use of the goods will accrue, either directly or indirectly,
to the seller or any person associated in business with him.

(4) Two persons shall be deemed to be associated in business with one
another if, whether directly or indirectly either of them has any interest in
the business or property of the other or both have a common interest in
any business or some third person has an interest in the business or
property of both of them.

(5) Where the goods to be valued,—
(a) are manufactured in accordance with any patented invention or are

goods to which any protected design has been applied, or
(b) are imported under a foreign trade mark; or
(c) are imported for sale, other disposal or use under a foreign trade

mark,

the normal price shall be determined on the assumption that it includes the
value of the right to use the patent, design or trade mark in respect of the
goods.

(6) For the purposes of subsection (5) the expression “trade mark” includes a
trade name and a design and a “foreign trade mark” is a trade mark used

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for the purpose of indicating that goods in relation to which it is used are
those of:
(a) a person by whom the goods to be valued have been grown,

produced, manufactured, selected, offered for sale or otherwise
dealt with outside Tonga; or

(b) a person associated in business with any such person as is referred
to in the last preceding paragraph; or

(c) a person to whom any such person as is mentioned in either of the
last two preceding paragraphs has assigned the goodwill of the
business in connection with which the trade mark is used.

16 Value, etc., in foreign currency to be converted to Tongan currency.
In converting the value for duty purposes, as defined in section 15, and any other
charges, costs or amounts to be taken into account, from any foreign currency
into the legal currency of the Kingdom, the rate of exchange shall be the selling
rate of such foreign currency by the Bank of Tonga as last notified before the
goods were entered.

17 Assessment of value of exported or excisable goods.
In the case of exported or excisable goods the value of the purposes of customs
shall be determined in the manner from time to time prescribed by the
Controller.

18 Duty calculated on weight or measure.
Where duty is imposed according to weight or measure the weight or
measurement of the goods shall be ascertained according to the standard weights
and measures established by the laws of the Kingdom and shall be calculated on
the net weight or actual measurement of the goods:

Provided that in the case of goods which are marked or labelled or are imported
in containers which are marked or labelled as containing a weight or
measurement greater than the net weight or actual measurement of such goods
duty shall be calculated on the weight or measurement so marked or labelled
thereon.

19 Duty calculated on gross weight in certain cases.
If any goods subject to the payment of duty according to the weight thereof are
imported in any package intended for sale, or of a kind usually sold with the
goods when the same are sold retail, and such package is not marked or labelled,

Customs and Excise Act CAP. 67 Section 20




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or is not in the opinion of the Collector commonly sold as containing or
commonly reputed to contain a specific quantity of such goods, and the importer
is not able to satisfy the Collector as to the correct net weight the duty thereon
shall be calculated according to the gross weight of such package and its
contents.

20 Duties, etc, to be proportionate to quantity or value.
All duties, rates, charges and drawbacks imposed and allowed according to any
specified quantity, or any specified value, or any particular description of
package, shall be deemed to apply in the same proportion to any greater or less
quantity or value, or any other description of package, and shall be paid and
received in the legal tender of the Kingdom.

21 Abatement of duty.
No claim for any abatement of duty in respect of any goods imported shall be
allowed on account of damage unless it shall be proved that such damage was
sustained before the delivery of the goods out of customs control.

22 Derelict, etc., goods liable to full duty unless damaged.
All goods derelict, jetsam, flotsam and wreck brought or coming into the
Kingdom, and all droits of Admiralty sold in the Kingdom shall at all times be
subject to the same duty as goods of the like kind on importation into the
Kingdom are subject unless it shall be proved that such goods are damaged, in
which case a claim for abatement of the duty may be made.

23 Damage to be assessed by the Collector.
Subject to the provisions of sections 21, 24 and 25 the damage sustained by any
goods shall be assessed by the Collector who shall allow abatement of the duty
in proportion to such damage.

24 No abatement on certain goods.
No claim for abatement of duty on account of damage shall be allowed in
respect of tobacco, cigars, cigarettes, cigarillos, spirits, wine, beer and other
fermented beverages unless approved by the Controller.

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25 Qualifications as to abatement.
When the carrier is liable for damage to any goods or any goods are insured
against damage, no claim for abatement of duty on account of damage shall be
allowed in respect of imported goods (not being goods derelict, jetsam, flotsam
or wreck brought or coming into the Kingdom or droits of Admiralty sold in the
Kingdom) except on proof that the carrier or insurer of the goods has made an
allowance to the importer in respect of the damage and the abatement shall not
exceed such proportion of the duty as the amount of the allowance made bears to
the value of the goods undamaged, calculated in accordance with Section 15.

26 Limitations as to wines and beers.
No liquor containing more than 24 per cent volume of alcohol shall be deemed
wine; and no liquor containing more than 11.5 per cent volume of alcohol shall
be deemed beer, ale, stout or porter. All liquor containing more than 24 per cent
volume of alcohol and all liquor, other than wine, containing more than 11.5 per
cent volume of alcohol, shall be deemed spirits.

27 Strength of spirits.
(1) In ascertaining, the strength of any spirit, any obscuration shall be

determined and allowed for.

(2) The certificate of the Collector or of any pharmacist as to the strength of
any liquid containing alcohol shall be prima facie evidence of the strength
thereof.

28 Goods used contrary to purpose for which imported.
If any goods which are ordinarily liable to duty at a given rate are allowed by
law to be, and are in fact, entered at a lower rate of duty, or free of duty, on any
special conditions, or for use for some specified purpose or in some particular
place or because they are the property of or intended for use by some particular
person or functionary, and if such conditions are not observed, or the goods are
at any time within 5 years of the date of importation thereof used for any other
than the specified purpose or in any other than that particular place, or being
goods entered as aforesaid because they are the property of or intended for use
by some particular person or functionary are sold or transferred to any other
person or if such functionary continues to own or use such goods and they
remain within the Kingdom after he ceases to be a functionary as aforesaid, such
goods, unless the full duties thereon or such lesser amount as the Collector either
generally or in any particular case may decide shall be chargeable, shall have
been paid, shall be forfeited and the importer and any person who shall be
knowingly concerned in the use of such goods contrary to such conditions, or for

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1988 Revised Edition
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Page 25



some purpose other than that specified or in any way contrary to this section
shall each be guilty of an offence and be liable to a fine not exceeding $200
unless the full duties on such goods or such lesser amount as aforesaid shall be
paid with the prior consent of the Collector.

29 Penalty for not producing goods.
The importer of any goods falling within the provisions of section 28 shall, on
demand, produce them to any officer or otherwise account for them within such
period of 5 years as aforesaid, and if he shall fail to produce such goods, or
otherwise account for the same as aforesaid, he shall be guilty of an offence and
be liable to a fine not exceeding $200 or treble the duty paid value of such
goods, whichever is greater.

30 Goods imported for temporary use or purpose.
The proper officer may give permission to any person to import any goods
without payment of duty thereon, upon being satisfied that such goods are
imported for temporary use or purpose only. Such permission shall be subject to
the provisions of sections 31 and 32 and to the following conditions —

(a) that such goods shall be exported within four months of the date of
such goods being entered; and

(b) that the person to whom such permission is given shall deposit in
the hands of the proper officer the amount of duty on such goods, or
else give security therefor, at the election of the proper officer.

31 Disposal of deposit.
If any goods imported under the provisions of section 30 are not exported within
four months of the date of such goods being entered the deposit in the hands of
the proper officer shall he forfeited, or, if security has been given as aforesaid,
then the importer shall pay to the proper officer the full duties on such goods. If
such goods are exported as aforesaid such deposit shall be refunded, or the
security cancelled.

Provided that the proper officer may, in his discretion, and on provision of
additional security where he so requires, allow any additional period where he is
satisfied that the goods are the bona fide property or bona fide in the use of any
person on a temporary visit to the Kingdom.

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32 Certain goods only may be imported for temporary use.
The King in Council may make regulations prescribing goods which may be
imported in accordance with the provisions of section 30 and the conditions
under which temporary importation of goods may be permitted.

33 Contract prices of imported goods may be adjusted to meet the
change in duty.
(1) Where any new import duty of customs or any new excise duty is

imposed, or where any import duty of customs or excise duty is increased,
and any goods in respect of which the duty is payable are delivered on or
after the day on which the new or increased duty takes effect in pursuance
of a contract made before that day, the seller of the goods may, in the
absence of agreement to the contrary, recover, as an addition to the
contract price, a sum equal to any amount paid by him in respect of the
goods on account of the new duty or increase of duty, as the case may be.

(2) Where any import duty of customs or excise duty is repealed or decreased,
and any goods affected by the duty are delivered on or after the day on
which the duty ceases or the decrease in the duty takes effect in pursuance
of a contract made before the day, the purchaser of the goods in the
absence of agreement to the contrary may, if the seller of the goods has
had, in respect of those goods, the benefit of the repeal or decrease of the
duty, deduct from the contract price a sum equal to the amount of the duty
or decrease of duty, as the case may be.

(3) Where any addition to or reduction from the contract price may be made
under this section on account of any new, increased, repealed or reduced
duty, such sum as may be agreed upon, or in default of agreement,
determined by the Collector, as representing, in the case of a new or
increased duty, any new expenses incurred, and in the case of a repealed
or reduced duty, any expenses saved may be included in the addition to or
reduction from the contract price and may be recovered or reduced
accordingly.

34 Controller may prohibit importation, carriage coastwise or
exportation.
The Controller may from time to time, by notice, prohibit the importation,
carriage coastwise or exportation of any goods, and any such notice may prohibit
importation, carriage coastwise or exportation until the revocation thereof, or
during such period as may be specified therein, and may either absolutely
prohibit importation, carriage coastwise or exportation, or may prohibit
importation, carriage coastwise or exportation, except on compliance with any
conditions which may be specified in the order, or may prohibit importation

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from or exportation to, or carriage coastwise from or to any particular place
named in the order.

35 Goods prohibited or restricted to be imported.
(1) The goods, the particulars of which are set out in Part I of Schedule II, are

prohibited or restricted to be imported as the case restricted to be imported
as the case may be as thereby excepted.

(2) The King in Council may, from time to time, by order, amend Part I of
Schedule II.

36 Goods prohibited or restricted to be exported.
(1) The goods, the particulars of which are set out in Part II of Schedule II,

are prohibited or restricted to be exported as the case may be, save as
thereby excepted.

(2) The King in Council may, from time to time, by order, amend Part II of
the Schedule II.

37 Saving as to goods in transhipment or stores.
Goods imported for transhipment to any place outside the Kingdom or as the
bona fide stores of any aircraft or ship, shall not be deemed to be goods
prohibited or restricted to be imported or exported unless such goods are
expressly prohibited or restricted to be imported for such transhipment, or as
aircraft's or ship's stores, under the provisions of the customs laws or any other
Act prohibiting or restricting the importation or exportation of goods.

Provided that any goods imported as aforesaid shall be duly re-exported within
such time as the Controller shall allow.

38 Prohibitions and restrictions elsewhere provided.
The provisions of sections 34, 35, 36 and 37 shall be additional to the provisions
of section 132 and to any provisions of any other Act prohibiting or restricting
the importation, carriage coastwise or exportation of any goods.

39 King in Council may direct granting of drawback.
(1) The King in Council may from time to time, by regulations, direct on

what goods a drawback of the whole or any part of the duties paid on the
importation thereof may be granted, and the conditions under which such
drawback shall be allowed.

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(2) Notwithstanding anything hereinbefore contained in this section all
drawbacks payable under any Act repealed by this Act shall be paid or
allowed under this Act until cancelled by direction of the King in Council
under this section.

40 Declaration by owners of goods exported on drawback.
The owner of any goods on which drawback is claimed shall make and subscribe
a declaration on a prescribed form of debenture that the conditions under which
drawback is allowed have been fulfilled, and, in the case of goods exported or
put on board an aircraft or ship for use as stores, that such goods have been
actually exported or put on board for use as stores, as the case may be, and have
not been returned and are not intended to be returned to the Kingdom and that
such owner at the time of entry of such goods was and continues to be entitled to
the drawback thereon.

41 Certification of debenture.
Every sum of money which shall be due upon any debenture Certification shall
be paid on the prescribed form of debenture certified by the Collector.

42 Evidence of landing or disposal of drawback goods
The Collector may require the owner to produce satisfactory evidence of the
landing or disposal of any goods before certifying any debenture.

43 Time limit for debenture payment.
No debenture for any drawback shall be paid after the expiration of one year or
such further time as the Controller may allow from the date of entry of any
goods for drawback or from the date of the performance of the conditions on
which drawback is allowed, as the case may require, or, in the case of goods
exported or put on board an aircraft or ship for use as stores, from the date of
putting the same on board the exporting or using aircraft or ship.

44 Refund of duties overpaid.
Subject to sections 77 and 80, any sum of money which has been overpaid as
duties may be refunded at any time within one year, or such time as the
Controller may allow after such payment on proof of such overpayment.

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PART III. - ARRIVAL AND REPORT OF AIRCRAFT AND
SHIPS, LANDING OF PASSENGERS AND UNLOADING,

REMOVAL AND DELIVERY OF GOODS

45 Procedure on arrival.
If any aircraft or ship arriving in the Kingdom —

(a) without reasonable cause, does not come to some port therein, or
such other place as may be allowed by the Collector in any special
circumstances, without landing or touching at any other place in the
Kingdom; or

(b) on arriving at any such port or place does 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;

(c) in proceeding to such proper place does not bring to at the station
appointed by the Controller by notice for the boarding of aircraft or
ships, or

(d) after arriving at such proper place departs therefrom except directly
to some other place of mooring or unloading approved by the
proper officer, or with the authority of the proper officer, directly to
some other port or to some place allowed by the Collector in any
special circumstances as aforesaid in the Kingdom, or directly on
any flight or voyage to a place outside the Kingdom 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 Kingdom, lands or brings to within the Kingdom, unless
in accordance with the customs laws, or with the permission of the
proper officer, or for reasonable cause;

then in every such case the master of such case the master of such aircraft or
ship shall be guilty of an offence and liable to a fine not exceeding $200.

46 Collector may direct mooring and discharge.
The Collector may, subject to any other authority provided by law, give
reasonable directions as to what particular part of any port or other place ships or
aircraft shall moor or shall discharge their cargo.

47 Officer may board aircraft or ship.
Any officer on duty may board any aircraft or ship within the Kingdom and stay
on board for any period, and shall have free access to every part, with power to

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secure any part by such means as he shall consider necessary, and to examine
any goods, and take account of them, 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.

48 Officer may open if access not free.
If any officer acting under the provisions of section 47 finds that there is not free
access to any place or any box or chest, or if the keys of any such place, box or
chest, if locked, are withheld, such officer may open any such place, box or
chest in any manner; and such officer shall not be liable to prosecution or action
at law for so doing; and if any goods be found concealed on board, they shall be
forfeited.

49 Penalty for interfering with seal, etc., or failing to unload goods if
required.
If any officer acting under the provisions of section 47 places any lock, mark or
seal upon any goods or stores on board an aircraft or ship or upon any place 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 stores, or within
the Kingdom except with the authority of the proper officer, or if any such goods
or stores be secretly conveyed away, or if any goods or stores, place or package
after having been secured by the officer be opened within the Kingdom, except
with the authority of the proper officer, or if any officer shall require any goods
to be unloaded or removed for examination or for the security thereof and such
goods are not unloaded and removed forthwith as required by the officer, the
master of such aircraft or ship shall be guilty of an offence and liable to a fine
not exceeding $200.

50 Goods unlawfully discharged.
If any officer boards any aircraft or ship and finds any goods thereon, and after
leaving such aircraft or ship, such officer, or any other officer boards such
aircraft or ship, and such or any part of such goods are no longer on board, and
the master is unable to give a due account of the lawful discharging of the same,
the master of such aircraft or ship shall be guilty of an offence and liable to a
fine not exceeding $200, or treble the duty paid value of such goods, whichever
is greater.

Customs and Excise Act CAP. 67 Section 51




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51 Search of persons.
If any officer is informed or has reason to suppose that any person on an aircraft
or ship, or any person who has landed from an aircraft or ship, or any person
whom 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, upon being questioned
by any officer as to whether he has any goods obtained outside the Kingdom
upon his person, or in his possession, or in his baggage, refuses to answer or
denies having the same, and any such goods are discovered to be or 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.

52 Special authority may be required before search.
Before any person is searched he may require to be taken with all reasonable
despatch before a Magistrate, or the Collector, 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.

53 Search of female.
A female shall not be searched except by a female.

54 Control of small craft.
If upon boarding any ship not exceeding one hundred tonnes net tonnage any
officer finds any goods of which the master is not able to give satisfactory
account, and if such officer suspects 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 Magistrate, or a Judge,
whichever is appropriate and if such master fails to satisfy the Magistrate or a
Judge, that such goods had not been, were not being, and were not intended to be
dealt with contrary to the customs laws, such ship and such goods shall be
forfeited, and the master shall be guilty of an offence and liable to a fine not
exceeding $200.

55 General regulations for small craft.
The King in Council may from time to time make regulations of general
application to ships not exceeding one hundred tonnes net tonnage prescribing,
with reference to the tonnage, build or general description of such ships, the
limits within which the same may be used or employed, the manner in which

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such ships shall be so used or employed, the number and description of arms and
quantity of ammunition which such ships may carry, and such other terms,
particulars, conditions and restrictions as may be prescribed in such regulations.

56 Penalty for infringement of regulations respecting small craft.
Every ship which is used or employed contrary to any regulations made under
section 55 shall be forfeited unless the same shall have been specially licensed
by the Collector to be used or employed, as provided in section 57.

57 Licences for small craft.
The Controller may, if he thinks fit, grant licences in respect of any ships not
exceeding one hundred tonnes net tonnage upon such terms and conditions, and
subject to such restrictions and stipulations as in such licences mentioned and if
any ship so licensed shall not comply with the conditions imposed by or
expressed in any such licence or if such ship shall be found without having such
licence on board, such ship shall be forfeited. The Controller may revoke, alter
or vary any licence granted as aforesaid.

58 Accommodation of officer.
If the master of any ship on board of which any officer is stationed shall neglect
or refuse to provide every such officer with proper and sufficient food and
suitable bedding accommodation in a cabin of the ship to the satisfaction of the
Collector, or if the master of any ship or aircraft fails to provide safe access to or
egress from a ship or aircraft, he shall be guilty of an offence and liable to a fine
not exceeding $100.

59 Report of aircraft or ship.
The master or agent of every aircraft or ship, whether laden or in ballast, shall
(except as otherwise provided in any regulations made under this Act) with 24
hours after arrival from any place outside the Kingdom at any port, or at any
place specially allowed by the Collector make report of such aircraft or ship and
its stores and cargo to the Collector on the prescribed form in the prescribed
manner and give the prescribed particulars.

60 Certain goods to be reported separately.
Every report required by section 59 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

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same aircraft or ship, and such report shall, except in the case of a ship of not
less than one hundred tonnes net tonnage or except where otherwise specially
allowed by the Collector, give a particular account of all goods remaining on
board for exportation and shall be made before bulk is broken.

61 Master to report certain goods before breaking bulk.
The master of a ship of not less than one hundred tonnes net tonnage shall make
a report of the stores of the ship, and of any packages and parcels for which no
bill of lading has been issued, before bulk is broken unless the Collector shall
otherwise allow.

62 Penalty for not making due report.
If the master or agent of any aircraft or ship, fails to make due report, or if any of
the particulars contained in such report be false, such master, or his agent, shall
be guilty of an offence and liable to a fine not exceeding $200, and all goods not
duly reported shall be forfeited unless the omission is explained to the
satisfaction of the Collector.

63 Penalty for not accounting for package reported.
(1) If any package or parcel which is duly reported (except where remaining

on board for re-exportation or, with the permission of the Collector for
direct transfer to another aircraft or ship for use as stores or for re-
exportation) is not duly unloaded, removed and deposited in a customs
area or other place approved by the Collector, the master or his agent shall
pay the duty thereon unless he proves that such package or parcel has not
been imported or that it has been re-exported or that it has been
surrendered into the custody of a warehouseman.

(2) Where the master or agent proves that any package or parcel has been
duly surrendered into the custody of a warehouseman the warehouseman
shall pay the duty thereon unless it is proved that such package or parcel
has been duly delivered to the consignee or his agent.

Provided that this section shall not apply in a case in which any package or
parcel is surrendered to and received by the proper officer.

64 Determination of duty under section 63.
Where it is necessary for the purpose of determining the amount of any duty
payable under section 63 to classify any goods and to assess the quantity, value,
quality, weight, measurement or strength thereof such goods shall be deemed to
be of such description and of such quantity, value, quality, weight, measurement

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or strength as may be determined by the proper officer having regard to the
information in his possession relating thereto unless the actual description,
quantity, value, quality, weight, measurement or strength is proved.

65 Refund to consignee where goods not received.
If at any time within one year of the payment as duties of customs any sum of
money the consignee of the goods in respect of which such duties were paid,
claims that the goods were not delivered to him or his agent, the said sum of
money shall be refunded unless the warehouseman in whose area the goods were
deposited on importation, proves that such goods were delivered to the
consignee or his agent.

66 Master to answer questions.
The master or agent shall —

(a) answer immediately all such questions relating to the aircraft or
ship, its cargo, 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 name of each
passenger on board such aircraft or ship, and also, if required by
such officer, the name 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 Collector, or if he fails to comply with any
provisions of this section, the master or his agent shall be guilty of an offence
and in respect of every such offence shall be liable to a fine not exceeding $200.

67 Penalty for wrongly breaking bulk.
(1) If after arrival in the Kingdom bulk is broken contrary to sections 60 or

61, or any alteration made in the stowage of the cargo of any aircraft or
ship so as to facilitate the unloading of any part of such cargo before such
aircraft or ship has arrived at her proper place of unloading, or, being a
ship of less than 100 tonnes net tonnage, or an aircraft or ship specially
allowed to do so before report of such aircraft or ship has been made as
hereinbefore provided, or if at any time after arrival as aforesaid any

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goods, before they are duly surrendered into the custody of a
warehouseman, are wilfully staved, destroyed or thrown overboard, or any
package is opened without the knowledge and consent of the proper
officer, in every such case the master or his agent shall be guilty of an
offence and liable to a fine not exceeding $200 unless cause be shown to
the satisfaction of the Collector.

(2) Any person who, before delivery thereof from customs control, wilfully
staves or destroys any goods or opens any package without the knowledge
and consent of the proper officer shall be guilty of an offence and liable to
a fine not exceeding $200 and in addition to the offender, the
warehouseman shall incur a like penalty if any goods or packages are so
staved, destroyed or opened after surrender thereof into his custody and
before due delivery therefrom.

68 Master to deliver previous clearance.
The master of every aircraft or ship or his agent shall if required, deliver to the
Collector at the time of making a report the clearance of such aircraft or ship,
from the port or ports from which such aircraft or ship shall have arrived.

69 Aircraft or ship abandoned may be seized.
Any officer may seize any aircraft or ship found abandoned within the Kingdom
and such aircraft or ship shall be delivered into the custody of the Collector.

70 Report when discharging at more than one port.
Notwithstanding any provisions contained in this Act to the contrary, it shall be
lawful, on the arrival from any place outside the Kingdom at any port, or at any
place in the Kingdom specially allowed by the Collector, of any aircraft or ship
having on board cargo intended to be delivered at more than one port or place in
the Kingdom, 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 her cargo
as may be intended for the first mentioned port or place and there discharge the
same; and after the discharge of such cargo, and upon being authorised by the
proper officer, the master may proceed to any other port or to any other place in
the Kingdom specially allowed by the Collector, where such portion of the cargo
as may be intended for such port or place shall be reported by the master or his
agent, in like manner as if such master had first arrived at such last mentioned
port or place, 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.

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71 Unloading, entry, removal and delivery of goods.
(1) Save in accordance with any regulations made under this Act, or with the

permission of the Collector which shall not be unreasonably withheld —
(a) no goods shall be unloaded from any aircraft or ship arriving from

any place outside the Kingdom unless authority for unloading the
same has been given by the proper officer, nor from any ship of less
than 100 tonnes net tonnage unless such goods shall first have been
duly entered;

(b) no goods shall be unloaded or removed from any aircraft or ship
arriving from any place outside the Kingdom on Sundays or public
holidays at any time whatsoever, or on any other days except
between such hours as may be notified, 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 Kingdom 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 Collector be a ship licensed under section 166 and
any goods which have been loaded 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;

(d) no goods (except goods unloaded into a vessel to be landed in
accordance with paragraph (c) of this subsection) shall be unloaded
from any aircraft or ship arriving from any place outside the
Kingdom except at an approved place of unloading or sufferance
wharf approved for the purpose, and all goods when so unloaded,
and all goods which shall have been put into a vessel to be landed
in accordance with paragraph (c) of this subsection shall
immediately upon being unloaded or landed be conveyed directly
and without delay into the customs area, or to a King's warehouse if
the Collector shall so require:

Provided that such goods as the proper officer may deem to be unsuited
for storage in a customs area or King's warehouse shall be deposited in
such place as the proper officer may direct, at the risk and expense of the
importer, as if such goods were deemed to be unsuited for storage in a
King's warehouse under the provisions of section 81;
(e) no goods shall be removed from any part of the customs area or

from the King's warehouse into which the same shall have been

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conveyed unless such goods shall first have been duly reported and
entered, and authority for the removal or delivery of the same has
been given by the proper officer;

(f) goods entered to be warehoused shall be removed by the importer
by such ways, in such manner and within such time as the proper
officer shall direct, to the warehouse for which the same are entered
and delivered into the care of the officer in charge of the
warehouse:

Provided that, if the Collector shall so require, the importer shall first
enter into a bond for the due warehousing of such goods.

(2) The provisions of this section shall apply only to the cargo of an aircraft
or ship.

72 Restriction on delivery of goods.
(1) During any period not exceeding 3 months specified at any time by order

of the Collector for the purposes of this section, the Controller may refuse
to allow the removal for use within the Kingdom on payment of duty, or
the sending out for use within the Kingdom after the charging of duty, of
goods of any class or description chargeable with a duty of customs or
excise, notwithstanding payment of that duty, in quantities exceeding
those which appear to the Collector to be reasonable in the circumstances.

(2) Where the Collector has during any such period as aforesaid exercised his
powers under this section with respect to goods of any class or
description, then, in the case of any such goods which are removed or sent
out for use within the Kingdom after the end of that period, the duties of
customs or excise and the rates thereof chargeable on those goods shall,
notwithstanding any other provision of the customs or excise laws relating
to the determination of those duties and rates, be those in force at the date
of the removal or sending out of the goods.

73 Goods other than cargo.
(1) No goods whatsoever other than cargo duly reported as such shall be

taken out of any aircraft or ship arriving from any place outside the
Kingdom or delivered to any person aboard such aircraft or ship other
than for the consumption or use of the crew or passengers thereof, except
under such conditions (which conditions may vary the procedure as to
reporting the aircraft or ship as required by this Act) as may be prescribed
by regulation made under this Act or as directed by the Collector in any
particular case.

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(2) In this section the expressions “goods” includes passengers' baggage,
stories and any goods which may be taken on board any aircraft or ship
arriving from any place outside the Kingdom while such aircraft or ship is
within the Kingdom.

74 Forfeiture.
Any goods unloaded, removed or dealt with contrary to the provisions of section
71 or 73, or to the terms and conditions contained in any written permission of
the Collector shall be forfeited.

75 Delivery of bullion, etc., and perishable goods requiring
refrigeration.
Notwithstanding anything hereinbefore contained the proper officer may permit
the delivery to the importer of any bullion, currency notes or coin, or any
perishable goods requiring storage under refrigeration, without entry thereof, but
if such importer fails to enter such goods within 48 hours, excluding Sundays
and public holidays, after delivery, he shall be guilty of an offence and liable to a
fine not exceeding $100.

76 Entry in absence of documents.
If the importer of any goods is not able to furnish full particulars of such goods
for want of any documents or information concerning them (other than
documents or information relating to the origin of such goods required by any
provision of customs laws) he shall make and subscribe a declaration in the
prescribed form to that effect before the proper officer and the proper officer
shall thereupon permit the importer to examine and enter such goods
notwithstanding that there shall not be satisfactory documentary evidence
regarding the same and may allow delivery of such goods provided that the
proper office is satisfied that the description of the goods for tariff and statistical
purposes is correct and also in the case of goods liable to duty ad valorem, that
the value declared on the entry is approximately correct, and in the case of goods
liable to duty according to weight, measurement or strength thereof, that the
weight, measurement or strength declared on the entry is correct.

77 Disposal of amount paid for provisional entry.
In the case of goods liable to duty ad valorem the entry made in accordance with
section 76 shall be provisional. The amount estimated as the duty for the purpose
of making such provisional entry together with such sum as the proper officer
may require, not exceeding one half of the estimated duty, shall be paid by the
importer and shall be brought to account as duty:

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Provided that should the importer, within 4 months or such further period as the
proper officer may in any special circumstances allow, produce to the proper
officer satisfactory evidence of the value, and make final entry of such goods,
there shall be repaid to such importer so much of the sum already paid by him as
exceeds the amount calculated as duty on such goods after the making of such
final entry.

78 Goods not entered after declaration.
If the importer, having made a declaration in accordance with section 76, fails to
make entry as therein provided, or if the proper officer is not satisfied as
aforesaid (in which case any entry which shall have been made shall be void),
the proper officer shall cause the goods referred to in such declaration to be
deposited in a King's warehouse and dealt with as provided in section 83.

79 Power to waive production of documents.
Notwithstanding anything hereinbefore contained, if the Collector is satisfied,
whether before or after the deposit in the King's warehouse under section 78 of
any goods liable to duty ad valorem, that it is impossible at the time of entry for
the importer to obtain satisfactory documentary evidence of the value of such
goods, or if in any case the documentary evidence of the value of such goods,
though not complete, is in the opinion of the Collector sufficient to enable a
reliable estimate of the value to be made, the Collector may permit such goods to
be entered according to a value which two officers to be appointed by the
Collector for the purpose are satisfied is, as nearly as may be estimated, and not
less than, the correct value of such goods.

80 Payment of additional sum in certain cases.
Where the Collector permits any goods to be entered in the absence of any
documents required under the provisions of section 79, he may require the
person entering the goods to pay to him an certain additional sum not exceeding
one half of the estimated duty:

Provided that the Collector shall repay such sum to the person entering the goods
should such person produce the required document and make final entry of such
goods within 4 months of the date of provisional entry.

81 Goods deemed to be in a King's warehouse.
Where under the customs laws any goods are or may be required to be deposited
in a King's warehouse, and for any reason the proper officer, in his discretion,
decides that it is undesirable or inconvenient to deposit such goods in a King's

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warehouse, such goods shall for all purposes be deemed to be deposited in a
King's warehouse as from the time that the same are required to be deposited in
a King's warehouse, and shall in addition to the rent and other charges payable
under section 82 be chargeable with such expenses for securing, watching,
guarding, and of removing the same from the original to some other place of
deposit (if the proper officer shall so require) as the proper officer shall deem
reasonable, and no 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:

Provided that such rent or other charges shall not be payable where such goods
remain in a transit shed or customs area and are subject to rent or other charges
payable to the owner or occupier of such transit shed or customs area.

82 Goods not entered or delivered to be deposited in a King's
warehouse.
(1) If any goods imported in any aircraft or ship having been unloaded are not

entered and delivered from the customs area within 2 days (excluding
Sundays and public holidays) from the date of the completion of
unloading or within such further period as the proper officer may in any
special circumstances allow then such goods shall be deposited in such
King's warehouse as the proper officer shall direct by the agent of such
aircraft or ship or where such goods have been surrendered into the
custody of any other person by such other person; or if there be no agent
nor such other person or if the agent or such other person shall not act
forthwith as herein required the proper officer may cause the goods to be
deposited in a King's warehouse and such goods shall in every case be
subject to rent and other charges as may be prescribed.

(2) If any agent of an aircraft or ship or other person fails without reasonable
cause to comply with subsection (1) he shall for each failure be guilty of
an offence and liable to a fine not exceeding $100.

(3) Notwithstanding the provisions of subsection (2) where the Collector is
satisfied that the failure of the agent of an aircraft or ship or other person
to comply with the provisions of subsection (1) is due to the fault of the
importer of such goods, the importer shall incur a penalty of $0.50 per
tonne or per cubic metre at the discretion of the proper officer for each
day after the prescribed period that such goods remain in the customs
area.

(4) No compensation shall be payable by the Government to any porter,
owner or consignee of any goods deposited in a King's warehouse in
respect of any loss or damage which occurs to such goods while so
deposited, save when loss or damage occur as the direct result of the
wilful act or negligence of an officer.

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83 Goods deposited in King's warehouse may be sold.
(1) Where under the provisions of this Act any goods are deposited or deemed

to be deposited in a King's warehouse and such goods are of a perishable
nature, then the proper officer may, with the approval of the Controller,
notwithstanding such provisions, sell the same forthwith by public
auction; and if such goods, though not perishable, are of a kind not
permitted by any provision of law to be deposited in a King's warehouse,
the proper officer may, with the approval of the Controller
notwithstanding such provisions, sell the same by public auction after 14
days' notice of intended sale given by public notice or in such other
manner as may be prescribed.

(2) Where any goods are deposited or deemed to be deposited in a King's
warehouse under the provisions of this Act and the same are not entered
for warehousing or delivery from such King's warehouse within one
month after such deposit or within such further period as the proper
officer may direct, and all charges for removal, freight and rent and all
other expenses incurred in respect thereof duly paid, such goods shall be
advertised by public notice or in such other manner as the Collector may
direct and 2 weeks after such advertisement shall with all convenient
speed be sold by public competition.

(3) In all cases where goods are sold under the provisions of this section, the
proceeds shall be applied first in discharge of duties (if any), of the
expenses of removal and sale, and of rent and charges due to the
Government, and then freight and other charges for which a claim has
been made before the date of the sale, and the balance, if any, shall be
paid to the owner of the goods on his application for the same, if such
application be made within one year from the time of the sale of such
goods, but otherwise shall be paid into the general revenue of the
Kingdom.

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

84 Freight on goods deposited in a King's warehouse.
Subject to section 83, any officer having the custody of any goods which come
into his hands under this Act may refuse delivery thereof from a King's
warehouse until proof be given to his satisfaction that the duties, rent, freight,
landing and storage charges due on such goods have been paid.

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85 Goods deposited in a King's warehouse may be examined.
The Collector may cause any goods which under the provisions of this Act are
required to be removed to a King'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.

86 Goods may be entered by shipowners, etc.
Where the importer of any goods imported in any ship into the Kingdom 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 time, in the
manner, and subject to the following conditions —

(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 the delivery of the goods is expressed in the charter
party, bill of lading or agreement, then at any time after the
expiration of 72 hours, excluding Sundays and public holidays,
after the report of the ship:

Provided that if at any time before the goods are landed or unshipped, the
importer 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 of
either.

87 Computation of time.
The periods of time mentioned in sections 82 and 86 shall be computed from the
time at which the aircraft or ship or goods shall have been released from any
quarantine to which they may have been subjected.

88 Aircraft or ship may be detained until goods landed.
Whenever any goods remain on board any importing aircraft of ship beyond the
period of 10 days after the arrival of such aircraft or ship, or beyond such further
period as the proper officer may allow, such aircraft or ship may be detained by
the proper officer until all expenses of watching or guarding such goods beyond
such 10 days, or such further time, if any, allowed as aforesaid and of removing
the goods or any of them to the King's warehouse, in case the officers shall so
remove them, be paid; and like charge may be made in respect of any derelict or
other aircraft or ship coming, driven, or brought into the Kingdom under legal

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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
revenue, so long as the officer shall so remain.

89 Restrictions as to passengers and other persons.
(1) No person, whether a passenger or not, shall disembark or go ashore from,

or go on board any aircraft or ship that has arrived within the Kingdom
save at such times, by such means and by such ways as may be prescribed
or otherwise as the Collector may allow.

(2) The master of any aircraft or ship who permits, allows or suffers any
person to leave such aircraft or ship after arrival in the Kingdom save as
permitted under the provisions of the customs laws shall be guilty of an
offence and the master or his agent shall be liable to a fine not exceeding
$200.

PART IV. - WAREHOUSED GOODS AND GOODS
DEPOSITED IN A CUSTOMS AREA

90 Warehousing.
Any goods while in any warehouse, and all goods whatsoever while in any
customs area, shall be subject to such regulations as may be prescribed and in
the case of goods warehoused in a Government 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 Controller
shall prescribe and if at any time any such rent or other charges are not paid to
the proper officer when due and payable on any goods in any such Government
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 provisions of sections 116 and 117.

91 Government not liable for loss in warehouses or customs areas.
(1) No compensation shall be payable by the Government to an importer,

owner or consignee of any goods deposited in a Government warehouse
or in a customs area in the occupation or use of the Government by reason
of any loss or damage which occurs while the goods are so deposited, save
when loss or damage occurs as the direct result of the wilful act or
negligence of an officer.

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(2) No action shall be brought against the Government or any public officer
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, save when any loss or damage occurs as a direct result of the
wilful act or negligence of an officer.

92 Private warehouses and customs areas.
No building or place may be used as a private warehouse or, save with the
written permission of the Controller, as a private customs area, until a bond, in
such sum as may from time to time in each case be required by the Controller 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 observance of the provisions of the customs
law.

93 Warehouse keeper etc., not to enter warehouse without permission.
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 transit shed or private warehouse except in the presence or with
the knowledge and without consent of an officer acting in the execution of his
duty.

94 Warehouse keeper etc., to provide facilities.
The owner or occupier of any private warehouse or customs area or transit shed
shall provide such office, sanitary and lavatory accommodation and weights,
scales, measures and other facilities for examining and taking an account of
goods and for securing the same as the Controller may require.

95 Revocation of order approving warehouse.
The Controller for reasonable cause may revoke the appointment of any private
warehouse or customs area and on such revocation the duties on all goods
warehouse therein shall be paid, or the goods shall be exported or removed to
another warehouse or area within such time, not less than 3 months, as the
Controller may direct. Notice in writing of revocation addressed to the
warehouse keeper of the private warehouse or area and left thereat, shall be
deemed to be notice to all persons interested in the goods.

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96 Disposal of goods on revocation.
If any goods are not duly exported or removed in conformity with section 95
such goods shall be taken to a King's warehouse by the proper officer and may
be sold, or otherwise dealt with, and any proceeds applied as if the goods were
goods which might be sold or otherwise dealt with under the provisions of
section 83.

97 Procedures as to warehousing.
Upon presentation of any entry for goods to be warehoused, the proper officer
shall, subject to any other direction of the Controller, take a particular account of
such goods at the approved place of unloading and shall enter in a book prepared
for that purpose the name of the importing aircraft or ship, and of the person in
whose name such goads are entered, the number of packages, the mark and
number of each package, the description of the goods and the name of the
warehouse in which the same shall be deposited; and when the same shall have
been so deposited with the authority of such officer the warehouse keeper, in the
case of goods warehoused other than in a Government warehouse, shall
acknowledge in writing at the foot of the account, the receipt of the goods into
the warehouse, and the proper officer at the warehouse shall certify that the entry
and warehousing of the goods is complete; and such goods shall from that time
be considered goods duly warehoused.

98 Goods to be warehoused in packages in which imported, and may
be required to be marked.
(1) All goods warehoused shall be deposited in the packages in which they

are imported, except such goods as are permitted to be dealt with as
provided in section 229, in which case they shall be deposited in the
packages in which they are contained when the account thereof is taken by
the proper officer on the completion of the operation.

(2) The importer or owner of any warehoused goods shall mark such
particulars on the packages containing such goods or any of them and in
such manner as the Controller may direct.

99 Penalty for interfering with storage of goods in a private warehouse.
If in the case of goods warehoused in a private warehouse any alteration shall
afterwards be made in the goods or packages so deposited, or in the packing
thereof in the warehouse or in the marks or numbers of such packages without
the presence and sanction of the proper officer or if the name shall be removed
from the part of the warehouse in which they were deposited without the
knowledge of the proper officer, except for delivery after they have been duly

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entered, and under the authority of the proper officer, such goods shall be
forfeited.

100 Stowage of goods in private warehouses or customs area.
All goods deposited in any private warehouse or private customs area shall be
arranged, stowed and maintained in such private manner that easy access can be
had to every package or parcel thereof.

101 Warehouse keeper neglecting to arrange, stow and maintain goods.
Where goods are not arranged, stowed and maintained in conformity with the
requirements of section 100, the occupier of the private warehouse or customs
area shall, on receipt of a written notice from the Controller comply with any
directions given under the provisions of that section within a period of 7 days
(excluding Sundays and Public Holidays) and if the occupier fails to comply he
shall be guilty of an offence and liable, in respect of every package or parcel not
so arranged, stowed and maintained, to a fine not exceeding $10 together with a
further penalty not exceeding $2 for each day during which any such package or
parcel shall not be so arranged and stowed.

102 Goods to be produced to officer.
(1) If the occupier of any private warehouse or customs area does not produce

to any officer on his request any goods deposited in such warehouse or
customs area, which have not been duly entered or delivered therefrom,
the proper officer shall send to the occupier a written notice requiring him
within a period of 7 days (excluding Sundays and public holidays) to
produce such goods to the officer, or to account for the goods to the
satisfaction of the Controller.

(2) Should the occupier fail within such period to produce the goods to the
officer or to account for them to the satisfaction of the Controller, the
occupier shall for every such failure be guilty of an offence and liable to a
fine not exceeding $10 in respect of every package or parcel not so
produced or accounted for.

(3) Notwithstanding anything in this section contained, the occupier shall, in
every case, pay the duties, in addition to any penalty, due upon every
package or parcel not produced or accounted for to the satisfaction of the
Controller.

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103 Penalty for not warehousing etc.
If any goods entered to be warehoused shall not be duly warehoused by the
importer in pursuance, of such entry, or if any goods whatsoever, being duly
warehoused or deposited in a customs area shall be in any way concealed in or
removed from the warehouse or customs area, or abstracted from any package or
transferred from one package to another, or otherwise for the purpose of illegal
mixing, removal or concealment, they shall be forfeited.

104 Penalty for illegal opening warehouse, customs area or transit shed.
If any person without the authority of the proper officer or without just and
sufficient cause opens any warehouse or customs area or transit shed or gains
access to the goods therein, he shall for every such offence be guilty of an
offence and liable to a fine not exceeding $200 and if any person not authorised
by the warehouse keeper enters any warehouse or part of a customs area when
forbidden by such officer, or refuses to leave any warehouse or any part of a
customs area when requested to do so by such officer, he shall be guilty of an
offence and liable to a fine not exceeding $50.

105 Penalty for embezzling warehoused goods, etc.
(1) If any goods required to be previously entered are unlawfully taken out of

any warehouse or customs area without being duly entered, the warehouse
keeper or the occupier of any part of a customs area where such goods
have been deposited shall forthwith pay the duties due upon such goods.

(2) Any person who —
(a) unlawfully takes any goods out of any warehouse or customs area

without such goods having been duly entered, or assists or is
concerned in such taking; or

(b) destroys, steals or in any way misappropriates or converts any
goods duly warehoused or deposited in a customs area;

shall be guilty of an offence and shall be liable upon conviction to
imprisonment for not exceeding 2 years, and where any such person is an
officer and has been prosecuted to conviction, no duty shall be payable in
respect of such goods, and any damage sustained by reason of such
destruction, theft, misappropriation or conversion shall, with the consent
of the Controller, be made good to the importer, consignee or owner.

106 Proper officer may do reasonable acts to warehoused goods.
The proper officer shall have power at the expense of the owner of the goods
warehoused in a Government warehouse, or deposited in a customs area in the

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occupation or use of the Government, to do all such reasonable acts as may by
him respectively be deemed necessary for the proper custody and preservation of
such goods, and shall have a lien on the said goods for expenses so incurred; but
no such acts shall be done until the expiration of 24 hours after the owner of
such goods has been notified that such acts are required, unless the proper
officer shall in his discretion decide that immediate action is necessary for the
proper custody or preservation of the goods as aforesaid.

107 Importer or owner to pay cost of action taken under section 106.
The importer or owner of any such goods shall pay any expenses incurred in
respect thereof under section 106 at such times and in such manner as the
Controller shall either generally or in any particular case direct, and if any such
expenses be not paid in accordance herewith, such goods may 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 provisions of section 116.

108 Removal of warehoused goods to another warehouse.
The removal of warehoused goods from a warehouse to any other warehouse
shall be subject to such conditions as may be prescribed by regulations and to
such other conditions as the Controller may direct.

109 Procedure on delivery.
On the delivery of any goods for removal as aforesaid, an account containing the
particulars thereof shall be transmitted by the proper officer of the port or place
of removal to the proper officer of the port or place of destination, and the
person requiring the removal thereof shall enter into a bond, with such security
as the Controller shall require, in a sum equal at least to the duty chargeable on
such goods, for the due arrival and re-warehousing thereof at the port or place of
destination within such time as the proper officer may direct; and such bond
shall not be discharged unless such goods shall have been produced to the proper
officer and duly re-warehoused at the port or place of destination within the time
directed by the proper officer as aforesaid, or unless the full duties of customs
shall have been paid thereon, or unless such goods shall have been otherwise
accounted for or until the full duties due upon any deficiency of such goods not
so accounted for shall have been paid.

110 Goods removed subject to warehouse regulations.
Upon the arrival of such goods at the port or place of destination, they shall be
warehoused in the same manner, and under and subject to the same customs
laws and regulations, so far as the same are or can be made applicable, as on the

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warehousing of goods on the first importation thereof except that further entry of
the goods shall not be required.

111 Goods removed may be entered for use in the Kingdom or for
exportation.
If, upon the arrival of goods so removed as aforesaid at the port or place of
destination, the parties are desirous forthwith to export the same or to pay duty
thereon for use within the Kingdom, without actually lodging the same in the
warehouse, the officer at such port or place may permit the same to be entered
and delivered for use within the Kingdom or to be entered and loaded for
exportation, as if such goods had been actually lodged in such warehouse.

112 Removal, etc. to be subject to certain conditions.
If any goods taken from a warehouse for removal or for exportation or use as
aircraft's or ship's stores are removed or put on board an aircraft or ship except
with the authority or under the care of the proper officer, and in accordance with
any regulations made under this Act and in such manner, by such persons and
within such time, and by such roads or ways, as such officer shall permit or
direct, such goods shall be forfeited; and if any such goods are illegally removed
or carried away prior to being put on board the exporting or removing aircraft,
ship or carriage, or from any exporting or removing aircraft, ship or carriage, in
or on which the same have been put, any bond given in respect thereof shall be
forfeited, and may forthwith be put in suit for the penalty thereof, although the
time prescribed in such bond for putting the goods on board the exporting
aircraft or ship, or re-warehousing such goods at the place of destination, has not
expired; and all such goods may be forfeited.

113 Collector may remove goods warehoused in a Government
warehouse.
Notwithstanding anything hereinbefore contained, the Controller, if in his
discretion he decides that such action is advisable, may remove goods at the cost
of Government from one Government warehouse to another in any manner he
may deem reasonable.

114 Re–warehousing.
All warehoused goods shall be entered and delivered either for use within the
Kingdom or as aircraft's or ship's stores, or for exportation not later than 2 years
after the day on which the same were warehoused, unless the owner of such
goods shall be desirous of re-warehousing the same, in which case the same
shall be examined by the proper officer, and the duties due upon any deficiency

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or difference between the quantity ascertained on warehousing and the quantity
found to exist on such examination, together with the necessary expenses
attendant thereon, and any charges incurred in respect of the said goods, shall,
subject to such allowance as is by the law permitted in respect thereof, be paid to
the Collector at the rates in force at the time of such examination; and the
quantity so found shall be warehoused in the name of the then owner thereof in
the same manner as on first warehousing:

Provided that no goods shall be re-warehoused under this section unless the
proper officer certifies that the goods are in proper condition to be re-
warehoused.

115 Re-examination not required in certain cases.
If the owner of the warehoused goods desires, with the concurrence of the
warehouse keeper, to re-warehouse the same according to the account taken at
the warehousing thereof, without re-examination, such re-examination may be
dispensed with if the officer is satisfied that the same are still in the warehouse,
and that there is no reason to suspect that there is any undue deficiency; but the
warehouse keeper shall be liable to make good the duty on an deficiency not
allowed by law which may be discovered in the goods at the time of delivery
thereof, or any earlier date.

116 Disposal of goods not re-warehoused.
If any warehoused goods are not duly entered for use within the Kingdom, or as
aircraft's or ship's stores, or exported or re-warehoused, and the duties
ascertained to be due on the deficiencies as aforesaid and any charges and
expenses are not paid at the expiration of 2 years from the previous entry and
warehousing thereof, the same shall be advertised by public notice, or in such
other manner as the Controller may direct, and 2 weeks after such advertisement
shall with all convenient speed be sold by public auction, and the proceeds
thereof shall be applied to payment of the duties, expenses of the same and of
any rent and charges due to the Crown, then in discharge of any lien for freight
and other charges, and the surplus, if any, shall be paid to the owner of such
goods on his application for the same within one year from the time of sale, but
otherwise shall be paid into the general revenue of the Kingdom; and if such
goods, on being offered for sale, cannot be sold for a sum to pay all duties,
expenses, rent and charges due to the Crown, then the same may be destroyed or
otherwise disposed of as the Controller may direct; and the duties due upon any
deficiency in any warehoused goods not allowed by any regulations made under
this Act shall be forthwith paid by the owner of such goods.

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117 Warehoused goods entered or sold must be removed within 14
days.
If any goods remain in any warehouse for a period of 14 days after being entered
for use within the Kingdom or after being sold by public auction under the
customs laws, they shall be forfeited and disposed of in such manner as the
Controller may direct, unless the failure to remove the same is explained to the
satisfaction of the Controller.

118 Delivery in special circumstances.
The Controller may permit any goods to be taken out of any warehouse or
customs area without payment of duty for such purpose and for such period as to
him may appear expedient and in such quantities, and under such regulations and
restrictions, and with such security by bond for the due return thereof, or the
payment of the duties due thereon, as he may direct or require, and if any such
goods are dealt with in any way contrary to the terms of such permission or to
such regulation or restrictions, the same shall be forfeited.

119 Stores.
The Collector may permit warehoused goods to be delivered as stores for a ship
of not less than 30 tonnes net tonnage, or an aircraft, in accordance with section
146, and if any goods taken from a warehouse for use as stores are not duly put
on board the aircraft or ship for which the same are entered, or otherwise
accounted for to the satisfaction of the Collector, or shall be dealt with in any
way contrary to the customs laws, such goods shall be forfeited.

120 Duty to be paid according to original account.
The duties to be paid when warehoused goods are entered for use within the
Kingdom shall be at the rates in force at the date of entry, and shall not be less in
amount than would have been payable according to the value or quantity thereof
at the time of importation, except as to the following goods, namely, tobacco in
leaf, oil in casks, malt liquor in casks, and spirits in casks, the duties whereon,
when cleared from the warehouse for use within the Kingdom shall be
chargeable upon the quantity of such goods ascertained by weight, measure or
strength, as the case may be, at the time of actual delivery thereof, unless there is
reasonable ground to suppose that any portion of any deficiency has been caused
by illegal abstractions:

Provided that if at any time any deficiency beyond that which can be accounted
for by natural waste or other legitimate cause is found in goods warehoused, or
operated on in warehouse, the warehouse keeper or the owner of the goods shall
on the written demand of the proper officer be liable immediately to pay

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according to the account of the goods as warehoused and, if he fails to pay the
duty, shall incur a penalty of double the amount of such duty.

121 Goods entered for exportation or use as aircraft's or ship's stores
exempt from duty.
Subject to the observance by the exporter of all the provisions of the customs
laws and the condition of any bond, no import duty or excise duty shall be
charged in respect of —

(a) any goods entered under bond for exportation or use as aircraft's or
ship's stores, and subsequently proved to have been duly exported
to and landed at some place outside the Kingdom, or exported as
stores as the case may be, or

(b) any goods remaining on board an importing aircraft or ship for re-
exportation or use as stores on the importing aircraft or ship,

unless the Collector has reasonable grounds to suppose that any deficiency in
any such goods, or any part thereof, has arisen from illegal abstraction, in which
case double the amount of duty shall be paid on such deficiency by the owner of
such goods.

PART V. - LOADING AND EXPORTATION OF GOODS

122 Entry of ships outwards.
The master of any ship in which any goods are to be exported, or his agent, shall
if required, 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.

123 Rummage certificate.
The master of every ship shall, if required, obtain from the proper officer a
certificate of rummage. If he desires to obtain such certificate before the whole
of the inward cargo of the ship has been discharged, he shall remove and stow
the inward cargo remaining on board such ship in such manner as such officer
shall direct in order to enable him to rummage the ship, and after the ship has
been rummaged, shall stow the inward cargo remaining on board separately and

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keep it separated to the satisfaction of the proper officer from any coastwise or
any outward cargo that may subsequently be put into such ship.

124 Licence to unload or load at a sufferance wharf.
Before any goods are unloaded from or loaded into an aircraft or ship at a
sufferance wharf the master of such aircraft or ship shall furnish the Collector
with particulars on the prescribed form of the goods to be so unloaded or loaded,
as the case may be, and this form when signed by the proper officer shall be the
licence for such aircraft or ship to proceed to such sufferance wharf.

125 Conditions to be observed.
The master of an aircraft or ship unloading or loading goods at a sufferance
wharf shall, if the Collector requires, first enter the goods at the port at which the
licence has been issued and shall comply with the conditions of the licence and
such other conditions as the Collector may impose.

126 Delivery of licence after unloading or loading.
When unloading and loading at a sufferance wharf has been completed the
master or his agent before the aircraft or ship shall depart therefrom shall enter
on the licence particulars of the cargo so unloaded or loaded and after signing
such account shall deliver the licence to the proper officer.

127 Subsequent procedure.
After unloading or loading any goods at a sufferance wharf the master shall,
unless the proper officer shall otherwise direct, proceed with his aircraft or ship
forthwith to the port at which the licence was issued and shall there comply with
all the provisions of the customs laws as nearly as may be as if such goods had
been unloaded at such port.

128 Penalty for breach of sections 122 to 127.
If any goods are taken on board any aircraft or ship at any port contrary to any of
the provisions of sections 122 and 123 or if any goods are unloaded from or
loaded into any aircraft or ship at a sufferance wharf contrary to any of the
provisions of section 124, 125, 126 and 127 or if any of the requirements of the
said sections 122, 123, 124, 125, 126 and 127 are not observed, the master of
such aircraft or ship or his agent shall be guilty of an offence and liable to a fine
not exceeding $200 unless such contravention is explained to the satisfaction of
the Collector.

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129 Limitation.
Nothing contained in sections 122, 123, 124, 125; 126 and 127 shall be deemed
to authorise the loading of goods except from an approved place of loading or a
sufferance wharf, unless specially allowed by the Collector under section 135.

130 Loading goods or exportation or carriage coastwise by ships of less
than 100 tonnes net tonnage.
On arrival at any port or place in the Kingdom any ship of less than one hundred
tonnes net tonnage, about to deliver cargo at more than one port or place in the
Kingdom, 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 Collector 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 164, before the whole of the
goods imported in such ship are discharged therefrom.

131 Goods loaded for exportation or carriage coastwise to be separated
from other cargo.
In cases where the Collector permits the loading of goods for exportation or for
carriage coastwise in accordance with the provisions of section 130, such goods
shall be completely separated from the inward cargo and from any cargo
remaining on board for exportation to the satisfaction of the proper officer.

132 Restriction on exportation of certain goods.
No person shall export or attempt to export any warehoused goods, or goods
liable to duties of customs transferred from an importing aircraft or ship, or
goods entitled to drawback on exportation, nor shall enter or attempt to enter any
such goods for exportation in any ship of less than 30 tonnes net tonnage, unless
the Controller shall otherwise permit.

133 Penalty.
Any person who exports or enters or attempts to export or enter any goods
contrary to section 132 or places any goods on board a ship of less size than is
thereby permitted for exportation shall be guilty of an offence and liable to a fine
not exceeding $100, and such goods shall be forfeited.

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134 General provisions regarding loading and exportation of goods.
(1) Subject to the provisions of section 135, no goods shall be put on board

any aircraft or ship for exportation or use as stores, or be put on board any
vessel for the purpose of being put on board any aircraft or ship for
exportation or use as stores —
(a) on Sunday or a public holiday, or on any other day except between

such hours as may be prescribed; or
(b) from any place not being an approved place of loading; or
(c) without the authority of the proper officer; or
(d) before due entry outwards of the exporting aircraft or ship, if the

same is by law required to be entered outward; or
(e) before such goods are duly entered.

(2) No goods having been put into any vessel to be waterborne 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.

(3) Without prejudice to section 228 any officer may open and examine any
goods put on board any aircraft or ship or brought to any place to put on
board an aircraft or ship for exportation or use as stores.

135 Collector may relax conditions of shipment.
Notwithstanding the provisions of section 134, the Collector may 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 Collector 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 48 hours (excluding Sundays
and public holidays) or such departure or such further time as the Collector may
allow; and, if they are not so entered, the exporter shall be guilty of an offence
and for every such offence shall be liable to a fine not exceeding $200:

Provided that where any goods are permitted to be entered after being put on
board the Collector may in such case require the exporter or his agent to give
security for the payment of any export duties of customs on any goods liable
thereto.

136 Vessels loading into ship to proceed direct and may be required to
be licensed.
Any goods which have been put into any vessel to be waterborne to any aircraft
or ship for exportation or use as stores shall be taken directly and without delay
to the aircraft or ship in which the same are to be exported or used as stores, and

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put on board forthwith; and every vessel in which the same are water-borne as
aforesaid to any aircraft or ship shall, if so required by the Collector, be a ship
licensed under section 57.

137 Permission required to discharge goods loaded.
No goods having been put on board any aircraft or ship in accordance with
section 148, or for exportation, or use as stores, shall be discharged in any part
of the Kingdom without the written permission of the proper officer, and except
in accordance with such conditions as the Collector shall impose.

138 Penalty for breach of sections 134 to 137.
If any person puts or attempts to put any goods on board any aircraft or ship or
discharges, or attempts to discharge, or deals with any goods in any way
contrary to any of the provisions of sections 134, 135, 136 and 137, such person
shall be guilty of an offence and liable to a fine not exceeding $200 and all such
goods shall be forfeited.

139 Penalty for attempting to ship prohibited or restricted goods.
If any person puts on board any aircraft or ship, or puts off or puts into any
vessel to be water-borne to any aircraft or ship for exportation or use as stores,
or brings to any aerodrome, customs area, quay, wharf or any place whatever in
the Kingdom for exportation or use as stores, or exports any goods prohibited to
be exported, or any goods the exportation of which is restricted, contrary to such
restriction, or attempts to perform or is knowingly concerned in the performance
of any of the aforesaid acts, he shall (except as otherwise provided in section
133) be guilty of an offence and liable to a fine not exceeding $200 and all such
goods shall be forfeited.

140 Bond may be required in certain cases.
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 regulations, or 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 security by bond, if the proper
officer shall so require, to such amount as the proper officer may decide in the
circumstances of each case, 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

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entered within such time as the proper officer may deem reasonable, or be
otherwise accounted for to the satisfaction of the Collector.

141 Master may be required to sign for goods.
The master of an exporting aircraft or ship shall, if required by the proper
officer, give on the relative shipping bill or other appropriate document an
acknowledgement of the receipt on board of the goods referred to therein.

142 Offences relating to certain goods.
If any goods for which bond is required under section 140, 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 are on examination by the proper officer found not to agree
with the entered particulars thereof, or being goods on which drawback is being
claimed or allowed are 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 $200.

143 Penalty for not exporting bonded goods.
If any goods for which bond is required under section 140, after being entered
and put on board an aircraft or ship are used otherwise than as stores (if so
entered) or are not duly exported to and discharged at the declared destination
(such goods not having been discharged in the Kingdom with the permission of
the proper officer as provided in section 137) or otherwise accounted for to the
satisfaction of the Collector, the same shall be forfeited; and the master of the
aircraft or ship in which such goods have been put shall be guilty of an offence
and liable to a fine not exceeding $200.

144 Short loading of bonded goods.
If any person who has entered any goods for which bond is required under
section 140 fails, in case such goods or any of them are not duly put on board the
aircraft or ship for which the same have been entered, to attend before the proper
officer within 24 hours of the time of clearance of the aircraft or ship or such
further period as the Collector 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 24 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.

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145 Exporter to notify short loading of non-bonded goods.
If any exporter who has entered any goods, not being goods for which bond is
required, for exportation in any aircraft or ship fails, in case such goods or any of
them are not duly put on board the aircraft or ship for which the same are
entered, to attend before the proper officer within 24 hours after the departure of
such aircraft or ship, or such period as the Collector may allow, and notify such
officer of the short loading of such goods, he shall be guilty of an offence and
liable to a fine not exceeding $10.

146 Collector may allow shipment of stores.
Notwithstanding anything to the contrary contained in the customs laws, and
subject to any regulations made under this Act, the Collector may, upon due
request being made, permit the master of any aircraft or ship departing from any
port in the Kingdom upon a flight or voyage to any place outside the Kingdom to
take on board stores (not being goods prohibited to be exported) for the use of
such aircraft or ship, and of the master, crew and passengers, upon payment of
any export duty leviable on the like kind of goods exported and upon such other
terms and conditions as the Collector may direct, and in such quantities as the
Collector in his discretion shall deem reasonable; and every such request shall be
made on the prescribed form and contain the particulars required thereby or
indicated therein, and shall he signed by the master or his agent; and no stores
shall be put on board for the use of any aircraft or ship, nor shall any articles
taken on board any aircraft or ship, be deemed to be stores; except such as shall
be or have been put on board such aircraft or ship in accordance with the
provisions hereof.

147 Drawback and transhipment of goods.
The provisions of the customs laws with reference to the exportation of
warehoused goods, so far as they are applicable, shall be deemed to apply to and
include goods liable to duties of customs transferred from an importing to an
exporting aircraft or ship, and goods exported on drawback.

148 Loading of goods other than cargo or stores.
Notwithstanding anything to the contrary in the customs laws, and subject to any
regulations made under this Act, the proper officer may permit the loading of
passengers' baggage, and also permit any person to take on board any aircraft or
ship any goods for sale or delivery to the passengers, officers, or crew of such
aircraft or ship or for such other purpose as the proper officer shall allow, under
such conditions as he may either generally or in any particular case direct; but if
any goods, not being part of the cargo or authorised stores of any aircraft or ship,

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shall be taken on board any aircraft or ship, which is about to proceed to any
place outside the Kingdom, or which has any goods remaining on board thereof
from a voyage from a place outside the Kingdom, or if any attempt shall be
made to put any such goods on board any such aircraft or ship without
permission of or contrary to any conditions directed as aforesaid by the proper
officer, or otherwise contrary to the customs laws, the same shall be forfeited.

PART VI. - DEPARTURE AND CLEARANCE OF AIRCRAFT
AND SHIPS

149 Clearance of aircraft and ships.
No aircraft or ship shall depart from any port or place in the Kingdom to any
port or place outside the Kingdom, either direct or via another port or place in
the Kingdom, until the master or his agent has satisfied the proper officer that all
the provisions of the customs laws have been fulfilled, whereupon unless he has
decided to withhold clearance in accordance with any other provision of the law,
such officer shall deliver to the master or his agent a clearance in the prescribed
form and such clearance shall be the authority for the departure of such aircraft
or ship as aforesaid.

150 Power to refuse or cancel clearance of ship or aircraft.
(1) For the purpose of the detention thereof in pursuance of any power or duty

conferred or imposed by or under any enactment, or for the purpose of
securing compliance with any provision of this Act or of any other
enactment or of any instrument made thereunder, being a provision
relating to the importation or exportation of goods —
(a) the proper officer may at any time refuse the clearance of any ship

or aircraft; and
(b) where clearance has been granted to a ship or aircraft, any officer

may at any time while the ship is within the limits of any port or the
aircraft is at any customs airport demand that the clearance shall be
returned to him.

(2) Any such demand may be made either orally or in writing on the master of
the ship or aircraft, and if made in writing may be served —
(a) by delivering it to him personally; or
(b) by leaving it at his last known place of abode; or
(c) by leaving it on board the ship or aircraft with the person appearing

to be in charge or command thereof.

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(3) Where a demand for the return of a clearance is made as aforesaid —
(a) the clearance shall forthwith become void; and
(b) if the demand is not complied with, the master of the ship or aircraft

shall be liable to a penalty of $200.

151 Power to prevent flight of aircraft.
(1) Any officer, if it appears to him that an aircraft is intended or likely to

depart for a destination outside the Kingdom from any port or place in the
Kingdom before customs clearance is given therefrom, may give such
instructions and take such steps by way of detention of the aircraft or
otherwise as appear to him necessary in order to prevent the flight.

(2) Any person who contravenes any instructions given under the foregoing
subsection shall be guilty of an offence and liable to a fine not exceeding
$1000; and if an aircraft flies in contravention of any such instruction or
notwithstanding any steps taken to prevent the flight, the owner or the
master thereof shall, without prejudice to the liability of any other person
under this subsection, each be similarly liable unless either proves that the
flight took place without his consent or connivance.

152 Penalty for not clearing.
If any aircraft or ship departs from any port or place as aforesaid without
authority having been granted as required by section 149 the master or his agent
shall be guilty of an offence and liable to a fine not exceeding $200.

153 Master to deliver account of cargo etc.
The master of every aircraft or ship, or his agent, shall immediately before the
departure of such aircraft or ship from any port or place in the Kingdom deliver
to the proper officer a content in the prescribed form of such aircraft or ship and
containing the several particulars therein required as far as the same can be
known to him and shall make and subscribe the declaration at the foot thereof in
the presence of such officer and shall answer all such questions as shall be put to
him by such officer concerning the aircraft or ship, the cargo, the stores, the
baggage, the officers, crew and passengers and the voyage:

Provided that the Collector may generally or in any particular case require the
master or agent to furnish a list of the officers crew and passengers to the proper
officer at least one hour before the scheduled time of departure of any aircraft or
ship.

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154 Penalty for any contravention of section 153.
If a master or agent fails to deliver the content required by section 153 or if any
of the particulars contained in such content are false or if any of the required
particulars are omitted from such content and such omission is not explained to
the satisfaction of the Collector or if a master or agent otherwise fails to comply
with any of the provisions of section 153 such master or agent shall be guilty of
an offence and liable to a fine not exceeding $200.

155 Controller may prescribe special conditions as to clearance.
Notwithstanding the provisions of sections 149 and 153 or any other provisions
of the customs laws relating to the departure and clearance or aircraft and ships,
the Controller may by notice or by writing under his hand addressed to the
Collector require all aircraft and ships whatsoever, or any particular aircraft or
ship, to be cleared in any manner specified in such notice or writing; and if any
aircraft or ship shall depart contrary to the provisions of such notice or writing as
aforesaid of which the master or agent shall have been informed by the Collector
in writing, the master or agent shall be guilty of an offence and liable to a fine
not exceeding $100.

156 Clearance in ballast.
If any ship departing in ballast from the Kingdom to any place outside the
Kingdom, not having any goods onboard except stores duly shipped as such, nor
any goods reported inwards for exportation in such ship, the proper officer 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.

157 Ships with passengers and baggage deemed in ballast.
For the purposes of section 156 ships having only passengers with their bona
fide baggage on board in addition to stores as aforesaid, shall be deemed to be in
ballast.

158 Clearance to be produced to officer on demand.
Any officer may go on board any aircraft or ship within the Kingdom and
demand the clearance of such aircraft or ship, and if the master fails to produce
the same, or if the master of any aircraft or ship whatsoever which may be
boarded as aforesaid by any officer fails to answer or does not truly answer such
questions concerning the aircraft or ship, the cargo, stores, baggage, officers,

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crew, passengers and intended flight or voyage, as may be demanded by him, he
shall be guilty of an offence and liable to a fine not exceeding $200.

159 Goods not contained in account forfeited.
If there be any goods or stores on board any aircraft or ship which may have
been boarded by an officer within the Kingdom not contained in the content or
account required to be signed as the clearance of such aircraft or ship (if any)
such goods or stores shall be forfeited, and the master shall be guilty of an
offence and liable to a fine not exceeding $200.

160 Penalty for failure to produce goods.
If any officer having boarded any aircraft or ship within the Kingdom after
clearance, discovers that any goods which were loaded in the Kingdom on board
thereof as stores or for exportation or which at the time of clearances remained
on board from the inward voyage, are no longer on board such aircraft or ship
(unless the same shall have been discharged in the Kingdom, with the
permission of the proper officer, as provided in section 137, or being stores
remaining on board from the inward voyage, are in the opinion of the proper
officer less than should be on board after making due allowance for what might
reasonably have been consumed, having regard to the period during which the
aircraft or ship shall have been within the Kingdom), the master shall pay the
duty on such goods at the rate chargeable on similar goods and in addition shall
be guilty of an offence and liable to a fine not exceeding $50 for every package
or parcel not on board.

161 Deficiency in stores, etc.
If any aircraft or ship, having departed from the Kingdom on a flight or voyage
to a place outside the Kingdom and having returned within the Kingdom, is
boarded by an officer, and if such officer discovers any deficiency in the stores
of such aircraft or ship which in his opinion are in excess of the quantity which
might fairly have been consumed having regard to the period which has elapsed
between the departure of such aircraft or ship and the discovery of the
deficiency, the master shall pay the duties of such deficiency at the rate
chargeable on similar goods imported, and in addition shall be guilty of an
offence and liable to a fine not exceeding $200.

162 Aircraft or ship not bringing to at boarding station or carrying away
officer.
If any aircraft or ship departing from the Kingdom does not bring to at the
proper boarding station for setting down officers, or for any other purpose

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required by the customs laws, or departs on a flight or voyage with any officer
on board without the assent in writing of such officer, the master shall be guilty
of an offence and liable to a fine not exceeding $200 unless the same shall be
explained to the satisfaction of the Collector.

PART VII. - COASTING TRADE

163 Definitions.
Except as provided in section 163, all trade by sea or by air from one part of the
Kingdom to any other part thereof shall be deemed to be coasting trade, and all
aircraft or 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 Kingdom, shall be deemed a passage by sea the
Controller may determine and direct in what cases the trade by water from one
port or place in the Kingdom to another of the same shall or shall not be deemed
a trade by sea within the meaning of the customs laws.

164 Provisions relating to aircraft and ships from places outside the
Kingdom.
(1) Notwithstanding any provisions in the customs laws to the contrary,

where any aircraft or ship arrives in the Kingdom from any place outside
the Kingdom, having on board cargo intended to be delivered at more than
one port in the Kingdom, or intending to load cargo for a foreign port at
more than one port in the Kingdom, the proper officer may permit such
aircraft or ship to convey goods from any port at which such aircraft or
ship partially discharges her cargo or loads cargo for a foreign port, to her
port or ports of destination within the Kingdom for delivery there. Such
goods shall be completely separated from the inward cargo still on board,
to the satisfaction of the proper officer.

(2) Any aircraft or ship referred to in subsection (1) of this section conveying
goods from one port within the Kingdom to another port within the
Kingdom shall not, by reason thereof be deemed a coasting aircraft or a
coasting ship within the meaning of the customs laws.

165 Removing uncustomed goods coastwise.
Goods imported at a port in the Kingdom but consigned to and intended for
delivery at another port in the Kingdom may, subject to such conditions as the
Collector may impose, be transhipped at the port of first importation and carried
by another aircraft or ship in either the foreign or coasting trade to the port of

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destination prior to entry and without being examined, provided that at the latter
port the goods shall be dealt with as goods imported direct from a place outside
the Kingdom and that if goods are so carried in an aircraft or ship in the foreign
trade such conveyance of goods shall not constitute the aircraft or ship a coasting
aircraft or coasting ship within the meaning of the customs laws.

166 Licence for coasting ships.
The King in Council may make regulations for the licensing of coasting aircraft
or coasting ships to carry uncustomed goods coastwise.

167 Coasting aircraft or ships to take only coastwise cargo.
No uncustomed goods shall be carried in any coasting aircraft or coasting ship
except such as shall be loaded to be carried coastwise at some port or approved
place of loading in the Kingdom.

168 Offences.
If any aircraft or ship licensed under the provisions of section 166 deviates 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 coasting ship has taken on board any wrecked or other goods
or discharged any uncustomed goods in the course of a flight or voyage from
one part of the Kingdom to another fails to render an account of the
circumstances and of any goods so taken on board or discharged and to proceed
forthwith direct to the nearest port in the Kingdom and to declare and explain the
same to the satisfaction of the proper officer, and to deliver all goods so taken on
board into his care, such master shall be guilty of an offence and liable to a fine
not exceeding $200, and the aircraft or ship may be detained by the proper
officer until such penalty be paid.

169 Special conditions as to certain goods.
Uncustomed tobacco, cigars, cigarillos, cigarettes, wine and special spirits
(except spirits the product of the Kingdom removed under the provisions of the
excise laws or with the permission of the Collector), 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 a penalty of $50 shall be
incurred.

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170 Coastwise cargo not to be put on board on Sundays etc.
If any uncustomed goods are discharged from any aircraft or ship arriving
coastwise, or from any vessel into which the same have been put to be landed, or
to be water-borne, to be put on board any aircraft or ship for carriage coastwise
on Sundays or public holidays or on any other days except between such hours
as may be prescribed, save with the written permission of the Collector, the same
shall be forfeited, and the master of the aircraft, ship or vessel shall be guilty of
an offence and liable to a fine not exceeding $100 and the aircraft, ship or vessel
may be detained by any officer until such penalty is paid.

171 Forfeiture of goods prohibited etc. to be carried coastwise.
If any person puts on board any coasting aircraft or coasting ship, or puts off, or
puts into any vessel to be put on board any coasting aircraft or coasting ship, or
brings to any aerodrome, customs area, quay, wharf or any place whatever in the
Kingdom for carriage coastwise, or carries coastwise any goods prohibited to be
carried coastwise, or any goods the carriage coastwise of which is restricted,
contrary to such restriction, or any goods the carriage coastwise of which is
contrary to the customs laws, or attempts to perform, or is knowingly concerned
in the performance of any of the aforesaid acts, he shall be guilty of an offence
and liable to a fine not exceeding $200, and all such goods shall be forfeited.

172 Master to keep cargo book.
The master of any coasting aircraft or coasting ship licensed under the
provisions of section 166 shall keep or cause to be kept a cargo book, stating the
name of the aircraft or ship, the master and the port to which the aircraft or ship
belongs, and the port or place to which it is bound on each flight or voyage, and
unless the Collector otherwise directs, shall at every port or place of loading
enter in such book the name of such port or place, an account of all goods there
taken on board such aircraft or ship, stating the descriptions of the packages, and
the quantities and descriptions of any goods stowed loose and the names of the
respective consignors and consignees, and shall at every port or place of
discharge of such goods note the respective days on which the same, or any of
them are delivered out of such aircraft or ship, and the respective time of
departure from every port or place of loading and of arrival at every port or place
of discharge.

173 Master to produce cargo book on demand.
The master of any coasting aircraft or coasting ship who under the provisions of
section 172 is required to keep a cargo book shall, on demand, produce such
cargo book for the inspection of any officer, who may make any note or remark

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therein; and if upon examination any package entered in the cargo book as
containing imported goods shall be found not to contain such goods, such
package with its contents shall be forfeited; or if any package shall be found to
contain imported goods not entered in such book such goods shall be forfeited.

174 Penalty for failure to keep cargo book correctly.
If any master who under the provisions of section 172 is required to keep a cargo
book fails correctly to keep or cause correctly to be kept such cargo book or to
produce the same, or if at any time there is found on board such aircraft or ship
any goods not entered in such book as loaded, or any goods noted as delivered,
or if any goods entered as loaded and not noted as delivered are not on board, the
master of such aircraft or ship shall be guilty of an offence and liable to a fine
not exceeding $50 and the aircraft or ship may be detained by any officer until
such penalty is paid.

175 Form of cargo book.
A cargo book required to be kept under the provisions of section 172 shall be in
the prescribed form, and shall contain such particulars as the prescribed form
shall indicate or require; and if such cargo book is not in the prescribed form the
master of the aircraft or ship shall incur a penalty of $20 and the aircraft or ship
may be detained by any officer until such penalty is paid.

176 Coastwise passengers, etc.
The carriage of passengers, officers, and crew coastwise, whether in a coasting
aircraft or coasting ship or not, shall be subject to any regulations made under
this Act.

177 Master to deliver cargo book to officer before departure.
Before any aircraft or ship licensed under the provisions of section 166 departs
from any port or place of loading, her cargo book, containing the several
particulars required by this Act and signed by the master shall be delivered to the
proper officer who if he is satisfied that it contains the several particulars
required as aforesaid, shall return it dated and signed by him, and such cargo
book shall be the clearance of the aircraft or ship for the voyage; and if the
master fails to deliver such cargo book he shall be guilty of an offence and liable
to a fine not exceeding $50 and the aircraft or ship may be detained by any
officer until such penalty is paid.

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178 Procedure where no officer is stationed.
Any aircraft or ship licensed under the provisions of section 166 taking cargo on
board at a place where no officer is stationed, to be carried coastwise, may
depart from such place without delivering such cargo book, on condition that the
master of the aircraft or ship shall produce the cargo book to the proper officer at
the first place where an officer is stationed at which such aircraft or ship arrives
after loading, and the officer shall thereupon sign such book, if satisfied as to its
correctness.

179 Master to deliver cargo book on arrival.
Immediately after the arrival of any aircraft or ship licensed under the provisions
of section 166 at any port or place of discharge and before any goods be
unloaded, the cargo book with the name of the place or wharf where the cargo is
to be discharged noted thereon shall be delivered to the proper officer, who shall
note thereon the date of delivery:

Provided that such a coasting aircraft or coasting ship having cargo duly loaded
to be carried coastwise may discharge at a place where no officer is stationed
without delivering the cargo book as herein required, on condition that the cargo
book, containing an account of the cargo so discharged, is produced to the
proper officer at the first place where an officer is stationed at which the aircraft
or ship arrives after discharging.

180 Controller may vary procedure.
Notwithstanding anything hereinbefore contained, the Controller may permit the
loading and clearance and the entry and unloading of any aircraft or ship
licensed under the provisions of section 166 and any uncustomed goods under
such conditions as he may, in any particular case, impose.

181 Search of coasting aircraft or ship.
Any officer may go on board any coasting aircraft or coasting ship in any port or
place in the Kingdom or on any coasting ship at any period of her voyage and
search such aircraft or ship and examine all goods on board, and all goods then
being loaded or unloaded, and demand all books or documents which ought to
be on board such aircraft or ship, and may require all or any such books or
documents to be brought to him for inspection, and the master shall answer all
such questions concerning the aircraft or ship and its cargo, officers, crew,
passengers and the flight or voyage as may be put him by such officer; and if the
master refuses to produce such books or documents on demand, or to bring the
same to such officer when required, he shall be guilty of an offence and liable to

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a fine not exceeding $50; and the aircraft or ship may be detained by any officer
until the penalty is paid.

PART VIII. - IMPORTATION AND EXPORTATION BY POST

182 Application of customs laws to importation and exportation by post.
Subject to the provisions of any regulations made under the next following
section, the provisions of the customs laws shall apply to postal packets in like
manner, so far as is consistent with the tenor thereof, as they apply to any other
goods, and persons may be punished for offences against the customs laws and
goods may be examined, seized and forfeited, and the officers examining and
seizing them shall be protected and legal proceedings, in relation to the matters
aforesaid, may be taken accordingly, under the customs laws.

183 Power to modify such application.
The King in Council may make regulations for the purpose of modifying or
excepting the application of any of the customs laws to postal packets, and for
the purpose of securing in the case of such packets the observance of the
customs laws, and for carrying into effect any arrangement with the Government
or postal administration of any other country with reference to such packets, and
for prescribing penalties for any contravention of the customs laws or of the
regulations made under this section.

184 Contents of postal packets may be prescribed.
Regulations made under the provisions of section 183 may prescribe what
descriptions of postal packets may or may not contain goods or other articles of
any description whatsoever, and the conditions under which they may contain
such goods or articles.

185 Right of Chief Postmaster to recover sums payable under customs
laws.
The Chief Postmaster shall have the same right of recovering any sum payable in
pursuance of the customs laws or otherwise under the said regulations in respect
of any postal packet as he would have if the sum so payable were a rate of
postage.

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186 Penalty for contravention.
A contravention of the regulations made under section 183 shall be deemed to be
a contravention of the customs laws, and shall involve accordingly the like
punishment of persons guilty thereof and the like forfeiture of goods.

187 Goods contained in postal packets contrary to law.
Any officer of the post office may detain any incoming postal packet which he
has reasonable cause to suspect of containing any letter, printed matter,
document or any other thing whatsoever, the conveyance of which by post or the
importation of which is prohibited or restricted by law, and deliver such packet
to the proper officer, who may open and examine the packet in the presence of
the person to whom the packet is addressed or of his accredited representative,
or in the absence of such person, if, after notice in writing from the officer
requiring the attendance of such person left at or forwarded by post to the
address on the packet, if any, he or his accredited representative fails to attend;
and if the proper officer finds any goods therein, or any letter, printed matter,
document or any other thing whatsoever being conveyed by post, or imported
contrary to any lawful prohibition or restriction, he may detain the packet and
deal with it and its contents as goods imported contrary to the customs laws; but
if he finds no such goods, letter, printed matter, document or other thing, he shall
deliver the packet either to the person to whom it is addressed, or to his
accredited representative, upon his paying the postage or other sum, if any,
chargeable thereon, or if he is absent, forward the packet by post to the person to
whom it is to be delivered.

188 Saving Post Office Act.
Sections 182, 183, 184, 185, 186 and 187 shall be in addition to and shall not
derogate from any provisions of the Post Office laws.

PART IX. - BONDS AND OTHER SECURITIES

189 Bonds and other securities required under the customs laws.
(1) The Collector may, if he sees fit, require any person to give security by

bond or otherwise for the observance of any condition in connection with
customs or excise.

(2) All bonds and other securities relating to customs or excise for the
performance of any conditions or matter incidental thereto shall be taken
to or for the use of the Crown.

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(3) All such bonds and other securities as aforesaid may, after the expiration
of 3 years from the date thereof, or from the time, if any, limited therein
for the performance of the conditions thereof, cancelled by, or by the
order of the Collector.

(4) All bonds and other securities given under the provisions of the customs
laws by persons under 21 years of age shall be invalid.

(5) No bond given under or in pursuance of the customs laws shall be invalid
by reason only of a formal defect in the execution thereof or by reason of
the lack of a witness to such execution.

190 Surety to be deemed a principal debtor.
(1) Without prejudice to any rights of a surety under any bond or other

security required by the customs laws against the person for whom he is
surety, a surety shall, under the bond or other security executed by him, be
deemed a principal debtor and not merely a surety and accordingly, shall
not be discharged nor shall his liability be affected by any giving of time
for payment, or by any omission to enforce the bond or other security or
by any other act or omission or means whereby the liability for the surety
would not have been discharged if he had been a principal debtor.

(2) Whenever any person bound under a bond or other security required by
the customs laws pays the whole or any part of the sum for which he is
bound, or being a surety —
(a) dies; or
(b) becomes a bankrupt or enters into any arrangement or composition

with or for the benefit of his creditors; or
(c) departs from the Kingdom without leaving sufficient property

therein to satisfy the whole amount for which he is bound; or
(d) for any other reason is, in the opinion of the Collector, unable or

likely to be unable to satisfy the bond or other security if called
upon,

the Controller may, if he thinks fit, require a new bond or other security to
be executed.

191 Continuing validity of existing bonds and other securities.
All bonds and other securities executed under the authority or pursuance of any
provisions of the customs laws before the commencement of this Act shall be
valid and effectual according to the tenor thereof, notwithstanding anything
contained in this Act.

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PART X. - PREVENTION OF SMUGGLING

192 Penalty on persons found on board smuggling aircraft or ships.
If any aircraft or ship is found or discovered to have been within or over the
Kingdom —

(a) which has any secret or disguised place adapted for concealing
goods or any device adapted for smuggling goods; or

(b) which has 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 goods intended for exportation
contrary to the customs laws; or

(c) from which any part of the contents of such aircraft or ship has been
thrown overboard to prevent seizure; or

(d) on board which any goods have been staved or destroyed to prevent
seizure,

then in every such case every person who is found or discovered to have been on
board any such aircraft or ship shall be guilty of an offence and liable to a fine
not exceeding $200, and all such goods shall be forfeited:

Provided that no person shall be liable 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.

193 Smuggling ships under 100 tonnes forfeited.
Every ship of less than 100 tonnes net tonnage on board which, or in respect of
which any offence against section 192 has been committed shall be forfeited.

194 Penalty on aircraft and ships of 100 tonnes or more.
(1) With regard to aircraft or any ship of not less than 100 tonnes net tonnage

on board or in respect of which any offence against section 192 has been
committed, such aircraft or ship shall not be forfeited for such offence, but
the following provisions shall apply —
(a) any such aircraft or ship shall incur a penalty not exceeding $200

the amount of which shall be determined by the Collector, subject
to appeal to the Controller, in any case where in his opinion a
responsible officer (as hereinafter defined) of such aircraft or ship is
implicated either actually or by neglect;

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(b) for the purpose of collecting such penalty, the Collector shall have
power to require the deposit in his hands, at the port or place where
such aircraft or ship shall be, or such sum, not exceeding $200 as he
may think right, pending the ultimate determination, and in default
of such deposit the Collector shall have power to withhold
clearance and to detain the said aircraft or ship;

(c) if in any case the Collector considers that the penalty of $200
aforesaid will not be an adequate penalty against any such aircraft
or ship for the offence committed thereon, it shall be lawful for him
to take proceedings for condemnation of the said aircraft or ship in
a penalty not exceeding $1000, at the discretion of the court. And
for this purpose the Collector may as to any aircraft or ship referred
to in this section require the deposit in his hands as aforesaid of a
sum not exceeding $1000, to abide the decision of the court, and in
default of payment of such deposit the Collector may withhold
clearance and detain such aircraft or ship;

(d) no claim shall be made against the Collector for damages in respect
of the payment of any deposit, or the detention of any aircraft or
ship under this section.

(2) The expression “responsible officer” in this section includes the master,
mates and engineers of any ship, and in the case of a ship carrying a
passenger certificate, the purser or chief steward, and where the ship is
manned by Asiatic seamen, the serang or other leading Asiatic officer,
and, in the case of an aircraft, the pilot, co-pilot, navigator, chief steward,
chief stewardess or chief engineer. The meaning of “neglect” in this
section includes circumstances in which goods not owned by any of the
crew are discovered in a place in which such goods could not reasonably
have been put or have remained if the responsible officer having
supervision of such place had exercised proper care at the time of loading
of the aircraft or ship or subsequently.

195 Ships forfeited for offence during chase.
(1) If any ship within the Kingdom does not bring to upon the proper signal

made by any vessel or boat in His Majesty's service or in use by or subject
to the control of the Collector for the purposes of enforcement of the
customs laws and flying the flag referred to in subsection (2) of this
section whereupon chase is given, and any person on board such ship
during chase or before such ship brings to or upon bringing to throws
overboard any part of her contents, or staves or destroys any part thereof
to prevent seizure, such ship shall be forfeited.

(2) The display by any officer of the Customs flag on a boat, such flag being
of not less dimensions than 120 by 60 centimetres, with the upper

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horizontal half coloured blue and containing the Tongan Jack, and the
lower horizontal half coloured white, with the letters “H.M.C.”
conspicuous thereon, shall be deemed sufficient proof of the authority of
such officer, and any person other than an officer displaying such a flag
shall be guilty of an offence and liable to a fine not exceeding $500.

196 Penalty for not bringing to.
If any aircraft or ship liable to seizure or examination under the customs laws
does not bring to when required so to do and so remain for such period as the
officer shall require, the master of such aircraft or ship shall be guilty of an
offence and liable to a fine not exceeding $200.

197 Offences by smugglers, etc., against officers.
(1) If any person maliciously shoots at aircraft or ships in use by an officer for

the enforcement of the customs laws, or maliciously shoots at, maims, or
wounds any officer in the execution of his office or duty, or with violence
commits any of the offences mentioned in subsection (4) of this section,
every person so offending, and every person aiding, abetting or assisting
therein shall be guilty of an offence and liable on conviction thereof to
imprisonment for any term not exceeding 12 years.

(2) If any person engaged, or who has been engaged, in the commission of
any offence against the customs laws is armed with firearms or other
offensive weapons, or whether so armed or not, is disguised in any way,
or being so armed or disguised is found with any goods liable to forfeiture
under the customs laws, he shall be guilty of an offence, and on
conviction thereof shall be liable to imprisonment for any term not
exceeding 5 years.

(3) If any person by any means procures or hires or deputes or authorises any
other person to procure or hire any person to assist in any evasion of the
customs laws, he shall be guilty of an offence and on conviction be liable
to imprisonment for any term not exceeding 2 years.

(4) If any person staves, breaks or destroys any goods to prevent seizure
thereof by an officer or other person authorised to seize the same, or
rescues, or staves, breaks or destroys to prevent the securing thereof any
goods seized by an officer or other person authorised to seize the same, or
rescues any person apprehended for any offence under the customs laws,
or prevents the apprehension of any such person or obstructs any officer
going, or remaining on or returning from an aircraft or ship within the
Kingdom, or in searching an aircraft or ship, or in searching a person
liable to be searched under the customs laws, or in seizing any goods
liable to forfeiture, or otherwise acting in the execution of his duty, or

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attempts or endeavours to commit, or aids, abets or assists in the
commission of any of the offences mentioned in this subsection, he shall
be guilty of an offence and for each such offence be liable to a fine not
exceeding $200.

(5) If any person not being an officer, takes or assumes the name, designation,
appearance or character of an officer for the purpose of thereby obtaining
admission into any aircraft, ship, house or other place, or of doing or
procuring to be done any act which he would not be entitled to do or
procure to be done of his own authority, or for any other unlawful
purpose, he shall, in addition to any other punishment to which he may be
liable for the offence, be liable., on conviction, to imprisonment for any
term not exceeding 6 months.

(6) In this section “violence” means any criminal force or harm to any person,
or any criminal mischief to any property, or any threat or offence of such
force, harm or mischief or the carrying or use of dead dangerous or
offensive weapons in such manner as is likely to cause terror to any
person, or such conduct as is likely to cause in any person a reasonable
apprehension of criminal force, harm or mischief to them or to their
property.

198 Penalty for assembling to evade customs laws.
All persons to the number of three or more who assemble for the purpose of
evading any of the provisions of the custom laws, or who having so assembled
evade any such provisions, shall each be guilty of an offence, and shall each be
liable on conviction to imprisonment for any period not exceeding one year.

199 Penalty for signalling to smugglers.
(1) Any person who by any means makes any signal or transmits any message

from any part of the Kingdom or from any ship or aircraft for the
information of a person in any ship or aircraft, being a signal or message
connected with the smuggling or intended smuggling of goods into or out
of the Kingdom whether or not the person for whom the signal or message
is intended is in a position to receive it or is engaged at the time in
smuggling goods, shall be guilty of an offence and liable to a fine not
exceeding $200 or to imprisonment for a term not exceeding one year, or
to both, and may be detained; and any equipment or apparatus used for
sending the signal or message shall be liable to forfeiture.

(2) If, in any proceedings under the foregoing subsection, any question arises
as to whether any signal or message was such a signal or message as
aforesaid, the burden of proof shall lie upon the defendant.

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(3) If any officer or any member of His Majesty's defence forces or Police
Force has reasonable grounds for suspecting that any such signal or
message as aforesaid is being or is about to be made or transmitted from
any ship, aircraft, vehicle, house or place, he may board or enter that ship,
aircraft, vehicle, house or place and take such steps as are reasonably
necessary to stop or prevent the sending of the signal or message.

200 Penalty for interfering with customs gear.
Every person who cuts away, cuts adrift, removes, or alters, defaces, sinks or
destroys or in any other way damages or conceals any aircraft, ship, buoy,
anchor, chain, rope or mark in the charge of or used by any person for the
prevention of smuggling, or in or for the use of the service of the customs shall
be guilty of an offence and liable to a fine not exceeding $100.

201 Intermeddling with goods found floating or on land.
If any person, not being an officer or otherwise authorised by law, intermeddles
with or takes up any spirits or any goods prohibited to be imported or exported
being in packages found floating upon or sunk into the sea or found upon the
land within the Kingdom, such spirits or goods prohibited to be imported or
exported shall be forfeited and every such person shall be guilty of an offence
and liable to a fine not exceeding $100 unless such person reports it to the
authorities.

202 Writ of assistance.
Any officer having a writ of assistance issued by a court may, by day or by night
enter into and search any house, shop, cellar, warehouse, room or other place,
and in case of resistance, break open doors, chests, trunks, and other packages,
and seize and bring away any uncustomed or prohibited goods, or any books or
documents relating thereto, and put and secure the same in a King's warehouse
or other safe place:

Provided that entry may not be made at night except in the company of a Police
Officer.

203 Search warrant.
If any officer has reasonable cause to suspect that any uncustomed or prohibited
goods, or any books or documents relating to uncustomed or prohibited goods,
are harboured, kept or concealed in any house or other place in the Kingdom,
and it shall be made so to appear by information on oath before a Magistrate, the
Magistrate may by special warrant under his hand authorise such officer to enter

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and search such house or other place by day or by night, and to seize and carry
away any such uncustomed or prohibited goods, or any books or documents
relating to uncustomed or prohibited goods, as may be found therein; and such
officer, in case of resistance, may break open any door, and force and remove
any other impediment or obstruction to such entry or seizure as aforesaid:

Provided that entry may not be made at night except in the company of a Police
Officer.

204 Officer may patrol freely and stop any aircraft, ship or carriage.
(1) Any officer may upon reasonable suspicion stop and examine any ship,

aircraft, or carriage within the Kingdom to ascertain whether any
uncustomed or prohibited goods are contained therein: and, if none shall
be found, the officer shall not on account of such stoppage and
examination be liable to any prosecution or action at law, and the person
in charge of any such ship or aircraft and any person driving or
conducting such carriage refusing to stop or allow such examination when
requested by any officer shall be guilty of an offence and liable to a fine
not exceeding $200.

(2) Any officer, when on duty, may patrol upon and pass freely either on foot
or otherwise, along and over and enter any part of the Kingdom other than
a dwelling-house, and any such officer proceeding shall not he liable to
any criminal or civil proceedings for so doing.

(3) The officer in charge of any aircraft, ship or carriage employed for the
prevention of smuggling, may take such aircraft, ship or carriage to such
place as he shall deem most convenient for that purpose, and keep any
such aircraft, ship, or carriage at such place and for such time as he shall
deem necessary and proper; and such officer shall not be liable to any
criminal or civil proceedings for so doing.

205 Officer may enter premises used for manufacture of excisable
goods.
Any officer, after having declared his official capacity and having requested
admission, may at any time, by day or by night, enter into and search any part of
any factory and examine any machinery or thing therein, engage measure and
take an account of every still or other vessel or utensil of any kind and of any
excisable goods or materials therefore in such premises or place and take such
samples of such goods or materials as he shall require; and if any officer after
having requested admittance into any factory shall not be immediately admitted,
the manufacturer shall for every default be guilty of an offence and liable to a
fine not exceeding $500, and it shall be lawful for such officer or any person
acting in his aid or assistance at all times, but during the hours of darkness only

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in the presence of a police officer, to break open by force any doors or windows
or break through any walls or any part of such factory as shall be necessary to
gain entry.

206 Officer may enter premises for sale of excisable goods.
Any officer, after having declared his official capacity and having requested
admission, may enter into any premises made use of by any person selling or
offering for sale any excisable goods which shall be in the custody or possession
of such person, and take at any time samples of any such excisable goods,
paying for the same the usual price thereof, if demanded; and if any person
selling or offering for sale any excisable goods on any premises shall not
immediately admit such officer or shall not aid and assist such officer in
measuring and taking an account of all excisable goods in or upon such premises
he shall be guilty of an offence and for every such default shall be liable to a fine
not exceeding $50.

PART XI. - PENALTIES AND GENERAL PROVISIONS

207 General penalty.
Save as otherwise provided in section 208 any person who is convicted of any
offence against the customs laws for which no specific penalty is provided shall
incur a fine not exceeding $100.

208 Penalty in cases of forfeiture.
Where any aircraft, ship, carriage or goods become liable to forfeiture under the
customs laws, any person who shall be knowingly concerned in the act or
omission which renders the same liable to forfeiture shall be guilty of an
offence, and shall incur the penalty provided by this Act in respect of such
offence, or, where no such penalty is provided, shall incur a fine of $200, or
treble the duty paid value of any goods seized, whichever is greater; and any
such person may be arrested and detained by any officer, and taken before a
Magistrate to be dealt with according to law:

Provided that no person shall be arrested whilst actually on board any aircraft or
ship in the service of a foreign state or country.

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209 Penalty for false declaration.
Any person who, in any matter relating to the customs laws, or under the control
or management of the Collector —

(a) makes and subscribes, or causes to be made and subscribed, any
false declaration; or

(b) makes or signs or causes to be made or signed any declaration,
certificate or other instrument required to be verified by signature
only, the same being false in any particular; or

(c) makes or signs any declaration made for the consideration of any
officer on any application presented to him, the same being untrue
in any particular; or

(d) when required by the customs laws to answer questions put to him
by any officer, refuses to answer such questions or answers any
such questions untruly;

shall be guilty of an offence and liable to a fine not exceeding $1000.

210 Penalty for evading customs laws regarding imported or exported
goods.
(1) Every person who —

(a) imports or brings or is concerned in importing or bringing into the
Kingdom any prohibited goods, or any goods the importation of
which is restricted, contrary to such prohibition or restriction,
whether the same be unloaded or not; or

(b) knowingly unloads or assists or is otherwise concerned in unloading
any goods which are prohibited, or any goods which are restricted
and imported contrary to such restriction; or

(c) knowingly harbours, keeps or conceals, or knowingly permits or
suffers or causes or procures to be harboured, kept or concealed,
any prohibited, restricted or uncustomed goods; or

(d) knowingly acquires possession of or is in any way knowingly
concerned in carrying, removing, depositing, concealing, or in any
manner dealing with any goods with intent to defraud the revenue
of any duties thereon, or to evade any prohibition or restriction of or
applicable to such goods; or

(e) is in any way knowingly concerned in any fraudulent evasion or
attempt at evasion of any import or export duties of customs, or of
the laws, and restrictions, of the customs relating to the importation,
warehousing, delivery, removal, loading and exportation of goods;

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shall be guilty of an offence and for each such offence incur a penalty of
treble the value of the goods or $200 which ever is greater; and all goods
in respect of which any such offence shall be committed shall be forfeited.

(2) Every person who exports or attempts to export anything prohibited under
section 36 of this Act commits an offence and shall be liable to a fine not
exceeding $20,000 or 5 years imprisonment or both. Anything in respect
of which any such offence is committed shall be forfeited. (Inserted by
Act 5 of 1987.)

211 Penalty in relation to concealed goods, etc.
If any person imports or exports, or causes to be imported or exported, or
attempts to import or export any goods concealed in any way, or packed in any
package or parcel (whether there be any other goods in such package or parcel or
not) in a manner calculated to deceive an officer, or any package containing
goods not corresponding with the entry thereof, such package and the goods
therein shall be forfeited, and such person shall be guilty of an offence and liable
to a fine not exceeding $200 or treble the value of the goods contained in such
package, whichever is greater.

212 Power of Collector to purchase goods in certain cases.
(1) Notwithstanding the provisions of section 211, if, upon the examination of

any imported goods, which are chargeable with duty upon the value
thereof, it appears to the Collector that the value of such goods as declared
by the importer and according to which duty has been or is sought to be
paid is not the true value thereof, it shall be lawful for the Collector to
detain the same, in which case he shall give notice in writing to the
importer of the detention of such goods, and of the value thereof as
estimated by him, either by delivering such notice personally, or by
transmitting the same by post to such importer addressed to him at his
place of abode or business.

(2) The Controller shall, within 15 days after the detention of such goods,
determine either that the goods are or may be correctly entered according
to the value declared by the importer and permit the same to be delivered,
or to retain the same for the public use of the Kingdom, in which latter
case he shall cause the value at which the goods were declared by the
importer, together with an addition of 5 per cent, and the duties already
paid to be paid to the importer in full satisfaction for such goods, or he
may permit such person, on his application for the purpose, to enter, the
goods according to such value and on such terms as he may direct.

(3) Such goods, if retained, shall be disposed of for the benefit of the
Kingdom, and if the proceeds arising therefrom, in case of sale, exceed

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the sum so paid, and all charges incurred by the Kingdom, such surplus
shall be paid in to the general revenue of the Kingdom.

213 Officer taking unauthorised fees, making collusive seizure, etc.
(1) If any officer shall demand or accept any fee, perquisite or reward

whether pecuniary or otherwise, directly or indirectly, from any person on
account of anything done or to be done by him, or omitted to be done by
him, in or in any way relating to his office or employment, except such as
he shall be permitted to demand or receive in accordance with the
provisions of the Act, such officer so offending shall be guilty of an
offence and liable on conviction to a fine not exceeding $500 or to
imprisonment for 2 years; and if any person shall offer, give or promise to
give any such fee, perquisite or reward, such person shall for every
offence be liable to a fine not exceeding $500 or to imprisonment for 2
years.

(2) If any officer makes any collusive seizure, or delivers up or makes any
agreement to deliver up or not to seize any aircraft, ship, carriage or goods
liable to forfeiture, or demands or takes any bribe, gratuity, recompense or
reward for the neglect or non-performance of his duty, or conspires or
connives with any person to commit an offence against the customs laws
for the purpose of seizing any aircraft, ship, carriage or goods, and
obtaining any reward for such seizure or otherwise, every such officer
shall commit an offence and shall be liable to a fine not exceeding $500 or
to imprisonment for 2 years, and every person who gives or offers or gives
or promises to give or procures to be given, any bribe, recompense or
reward to, or shall make any collusive agreement with such officer to
induce him in any way to neglect his duty, or to do, conceal or connive at
any act whereby any provisions of the customs laws may be evaded, shall
commit an offence and shall he liable to a fine not exceeding $500 or to
imprisonment for 2 years.

214 Offering goods for sale under pretence that they are smuggled.
If any person offers for sale any goods under pretence that the same are
prohibited, or have been unloaded and removed or delivered without payment of
duties, all such goods (although not prohibited or liable to any duties) shall be
forfeited.

215 Deficiency and excess in excisable stock.
(1) If any manufacturer shall not produce to any officer on his request any

excisable goods manufactured by him and not warehoused, delivered or
used in accordance with the provisions of this Act, he shall immediately

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pay to the Collector the duties on such goods not so produced, save and
except in respect of any deficiency thereof which is proved to be due to
evaporation, accidental leakage or other unavoidable cause; and in
addition to paying the duties on such goods not produced as aforesaid the
manufacturer shall be guilty of a offence and liable to a fine of treble the
value of such goods or $200, whichever shall be the greater.

(2) If at any time the quantity of excisable goods found in an factory or
private warehouse shall be greater than the quantity which ought,
according to the books of the manufacturer or warehouse keeper to be
therein, all such quantity in excess shall be forfeited and the manufacturer
or warehouse keeper as the case may be, shall incur a penalty equal to the
value of the goods found in excess, unless he shall explain the same to the
satisfaction of the Collector.

216 General provisions as to forfeiture.
Subject to the provisions of sections 193 and 194, all aircraft, ships and
carriages, together with all animals and things made use of in the importation,
attempted importation, landing, removal, conveyance, exportation or attempted
exportation of any uncustomed, prohibited or restricted goods, or any goods
liable to forfeiture under the customs laws shall be forfeited; and all aircraft,
ships, carriages and goods together with all animals and things liable to
forfeiture, and all persons liable to be detained for any offence under the
customs laws, or under any law whereby officers are authorised to make seizures
or detentions, shall or may be seized or detained in any place by any person duly
employed for the prevention of smuggling, or by any person having authority
from the Controller to seize or detain the same, and all aircraft, ships, carriages
and goods together with all animals and things so seized, shall forthwith be
delivered into the care of the Collector; and the forfeiture of any aircraft, ship,
carriage, animal or thing shall be deemed to include the tackle, apparel and
furniture thereof, and the forfeiture of any goods shall be deemed to include the
package in which the same are found and all the contents thereof.

217 Procedure on seizure.
(1) Where any seizure is made of any goods forfeited under the provisions of

the customs laws or any law enabling officers to make seizures, and the
goods seized are not in the possession of the offender, master or person in
charge of the vessel, aircraft or vehicle, or owner of the goods, or the
seizure has not been made in the presence of the offender, master or
owner as aforesaid, the seizing officer shall give notice in writing to the
master or owner as aforesaid, if known to him, by delivering the notice to
him personally, or by sending such notice by post to his usual place of
abode, or his business premises, if known, or in the case of a body

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corporate, at their registered or principal office. When the address is
unknown the notice of seizure is to be by public notice.

(2) All seizures lawfully made under the customs laws or any other law shall
be deemed to be taken and condemned and may be sold or otherwise
disposed of in such manner as the Controller may direct, unless the person
from whom the seizure has been made, or the master or owner as
aforesaid or some person by them duly authorised, gives notice to the
Controller within one calendar month from the date of the seizure that he
claims the goods, whereupon proceedings shall be taken for the forfeiture
and condemnation thereof:

Provided that animals or perishable goods may be sold forthwith by public
auction and the surplus proceeds of such sale shall be paid in to the
general revenue of the Kingdom.

(3) Where any proceedings are taken for forfeiture and condemnation, the
court may, except in the case of goods subject to any prohibition or
restriction, order delivery of the goods seized to the claimant on security
being given for the payment to the Collector of the duty paid value thereof
in case of condemnation.

218 Disposal of seizure.
All seizures whatsoever which have been made and condemned under the
customs laws, or any other Act by which seizures are authorised to be made by
an officer, shall be disposed of in such manner as the Controller may direct.

219 Restoration of seizure, etc., and remission of penalties.
Subject to the approval of the Controller (which approval may be signified by
general directions to the Collector), the Collector may mitigate or remit any
penalty or restore anything seized under the customs laws at any time prior to
the commencement of proceedings in any court against any person for an
offence against the customs laws or for the condemnation of any seizure.

220 Penalties.
Where by reason of the commission of an offence under this Act the payment of
any duty has or might have been evaded the penalty imposed by the court upon
the conviction of any person for that offence, unless any other penalty is
specifically provided, shall be not less than treble the amount of duty payable
unless the court for special reasons thinks fit to order otherwise, and without
prejudice to the power of the court to impose any greater penalty otherwise
permitted to be imposed in respect of such offence.

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221 Liability for acts of servants.
(1) A manufacturer, warehouse keeper and a holder of a licence under this

Act or any regulation made thereunder shall be responsible, as well as the
actual offender, for any offence under this Act or any regulations made
thereunder, committed by any person in his employ or acting with his
expressed or implied permission in his behalf, as if he himself had
committed the same, unless he shall establish that all due and reasonable
precautions were exercised by him to prevent the commission of such
offence:

Provided that no person other than the actual offender shall be punished
by imprisonment except in default of payment of fines.

(2) The provisions of this section shall be in addition to, and not in derogation
of, the provisions of this or any other law.

222 Ships' agents.
Where under the customs laws any special procedure is prescribed in regard to
ships of not less than 100 tonnes net tonnage, and where the owner of any such
ship is not resident in the Kingdom, it shall be the duty of the master or owner of
such ship to appoint an agent in the Kingdom for the purpose of performing any
act which may under the customs laws be performed by the agent of the master
or owner of such ship, and if the master or owner of such ship shall fail to
appoint an agent as aforesaid, and until such agent be appointed or if such agent
shall not give security when so required to the satisfaction of the Collector for
the due observance of the customs laws, then such ship shall be subject to the
requirements of the customs laws applicable to ships of less than 100 tonnes net
tonnage, and on failure or omission to perform any such requirements, the owner
or master shall be liable in respect of such failure or omission to all penalties that
might be imposed upon them or either of them under the customs laws as if such
ship were a ship of less than 100 tonnes net tonnage.

223 Form of document.
Every document submitted to the Controller or his officers for the purposes of
the customs laws shall be in such form as may be prescribed, if any, and shall
contain the particulars required by such form or indicated therein.

224 Production of documents.
(1) The importer, exporter, or any person concerned in the importation or

exportation of any goods or in the manufacture of any excisable goods
shall, on the request of any officer made at any time within three years of
the date of importation or exportation, as the case may be or of the date of

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delivery to the proper officer of an entry for such goods, if the same have
been entered, produce for the inspection of such officer the invoices,
books of account, and any other documents of whatever nature relating to
such goods which the officer shall require and shall answer such questions
and make and subscribe such declarations regarding the weight, measure,
strength, value, cost, selling price, origin and destination of such goods,
and the name of the place whence or where any imported goods were
consigned or transferred from one aircraft or ship to another, as shall be
put to him by the officer, and shall produce such evidence as the officer
shall consider necessary, in support of any information so furnished, and
if the importer or exporter or manufacturer or other person concerned as
aforesaid shall without reasonable cause neglect or refuse to carry out any
of the provisions of this section, he shall be guilty of an offence and liable
to a fine not exceeding $200, and the Collector may, on such neglect or
refusal, refuse entry or delivery or prevent shipment if the goods have not
been entered or delivered or shipped or may allow entry, delivery or
shipment upon such terms and conditions, and including a deposit of such
sum, pending the production of the proper documents and declaration as
he shall see fit to impose.

(2) The deposit made in accordance with subsection (1) of this section shall
be forfeited unless within 4 months of the time of deposit, or such further
period as the Collector may allow, the person making the deposit shall
produce the required documents or declaration to the Collector.

225 Copies of documents to be submitted if required.
Where any person is required to submit any report, entry, declaration or other
form for the purpose of the customs laws, the Collector may require such person
to submit as many copies thereof as he may deem necessary, and where the
Collector shall require invoices or certificates of origin, or both, to be produced
for any goods imported or exported, he may require such invoices or certificates
of origin, or both, to be submitted in duplicate, and may retain the duplicates, or
if such invoices or certificates of origin, both, are not submitted in duplicate, he
may retain the originals.

226 Translation.
Where any document required for the purpose of the customs laws contains any
words not in the Tongan or English languages, the person required to produce
such document shall produce therewith a correct translation thereof in Tongan or
English as the Collector may require.

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227 Samples.
Any officer may on the entry of any goods, or at any time afterwards, take
samples of such goods for such purpose as the Collector may deem necessary,
and such samples shall be disposed of and accounted for in such manner as the
Controller may direct.

228 Examination and handling of goods.
All goods subject to the customs laws shall be liable to such examination as the
Collector may direct and the unloading, loading and removal of goods and
bringing them to the proper place for examination and weighing, putting them
onto or into scales, opening, unpacking, repacking, bulking, sorting, lotting,
marking and numbering, where such operations respectively are necessary or
permitted, and removing to and placing them in the proper place of deposit until
delivered or put on board an exporting aircraft or ship, shall be performed by or
at the expense of the owner of such goods; and the owner shall unpack, sort, pile
or otherwise prepare any goods either before or after entry thereof in such
manner as the proper officer shall require to enable him to examine or take
account of the same.

229 Repacking etc., sampling of goods by owner.
The Collector may direct what goods may be skipped in a customs area or
warehouse, or bulked, sorted, lotted, packed and repacked there, and the manner
thereof, and direct in what manner and subject to what conditions the owner of
any goods may take samples thereof:

Provided that no goods may in any such building or place be repacked into
packages of a size in which the same are prohibited to be imported or exported,
unless provision therefore is made by law.

230 Remission of duty on goods lost, destroyed or abandoned.
If any goods are lost or destroyed by unavoidable accident before the same have
been delivered out of the care of any officer, either on board an aircraft or ship,
or in removing, loading, unloading, or receiving into a customs area or
warehouse or factory, or in the customs area or warehouse or factory, or in
course of delivery therefrom, the Collector upon proof that such goods have not
been and will not be consumed in the Kingdom, may remit or return the duties
due or paid thereon, and any goods which may be abandoned by the owner
thereof as not worth the duty while in the charge of any officer, may be
destroyed or otherwise disposed of as the Controller shall direct at the cost and
charges of such owner, and the Controller may thereupon remit or return the
duties due or paid thereon.

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231 Drawback on goods lost.
Where it is proved that any goods after being duly put on board an aircraft or
ship for exportation or use as stores have, either before or after exportation, been
destroyed by accident on board any aircraft or ship, any drawback or allowance
payable on the goods shall be payable in the same manner as if the goods have
been actually exported or used as stores.

232 Drawback on goods abandoned.
Where it is proved that any goods after being duly put on board an aircraft or
ship for exportation or use as stores have been materially damaged onboard such
aircraft or ship, any drawback or allowance payable in respect of the goods shall,
if they are, with the consent of the Collector discharged in the Kingdom and
abandoned to the Crown, be payable as if the goods had been actually exported
or used as stores.

233 Modification of declaration.
The Controller may modify the form of declaration required under section 40 in
such manner as he may think necessary for adapting in to the provisions of
sections 231 and 232.

234 Authority to be produced by person acting for another.
Whenever any person makes application to any officer to transact any business
on behalf of any other person, such officer may require the person so applying to
produce a written authority from the person on whose behalf such application is
made, and in default of the production of such authority may refuse to transact
such business, and any document required by the customs laws to be signed by
any particular person, if signed by any person authorised as aforesaid on behalf
of the person required to sign the same, shall be deemed for all purposes to be
signed by the person required to sign the same:

Provided that the Collector may in his discretion refuse to allow any such
application as aforesaid.

235 Witnessing of signatures.
Where any document or declaration is required by the customs laws to be signed
in the presence of the Collector, or any particular officer, if such document or
declaration is signed in the presence of a witness whose signature is known to
and who is approved by the Collector or the officer who receives the same, then
in such case such document or declaration shall be as valid as if it had been

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signed in the presence of the Collector or the officer in whose presence it is
required to be signed.

236 Master to attend before Collector if so required.
Where under the customs laws the master or agent of any aircraft or ship is
required to answer questions put to him by the Collector or any officer, and such
aircraft or ship shall be within the Kingdom and shall not have left her final
position, anchorage or berth preparatory or leaving the Kingdom it shall be
lawful for the Collector or such officer to require the master to attend before him
at the office of the Collector or such officer, and in such case the requirements of
the customs laws shall not be deemed to have been fulfilled unless the master
shall so attend when so required:

Provided that it shall be lawful for the master with the consent of the Collector
or such officer, to depute a senior officer of such aircraft or ship to attend for the
purpose of answering such questions, and in such case, any reply made to any
questions aforesaid shall for the purpose of any proceedings brought under
section 209 be deemed to have been made by the person required to answer such
questions.

237 Time of importation, exportation, etc.
(1) The provisions of this section shall have effect for the purposes of this Act

and of any other enactment relating to customs.

(2) The time of importation of any goods shall be deemed to be —
(a) where the goods are brought by sea, the time when the ship carrying

them comes within the limits of a port;
(b) where the goods are brought by air, the time when the aircraft

carrying them lands in the Kingdom or the time when the goods are
unloaded in the Kingdom, whichever is the earlier.

(3) The time of exportation of any goods from the Kingdom shall be deemed
to be, where the goods are exported by sea or air, the time when the goods
are shipped for exportation.

(4) A ship shall be deemed to have arrived at or departed from a port at the
time when the ship comes within or, as the case may be, leaves the limits
of that port.

238 Special packages and coverings deemed goods.
All packages and covering in which goods are imported or exported and which
in the opinion of the Collector —

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(a) are not the usual or proper packages or coverings for such goods, or
(b) are designed for separate use, other than as packages or coverings

for the same or similar goods, subsequent to the importation or
exportation, as the case may be, shall for all purposes of the
customs laws be deemed to be separate articles except in cases
where a contrary provision shall be made.

239 Power of arrest.
In addition to any other power of arrest or detention conferred by the customs
laws, any officer may arrest and detain any person whom he finds committing an
offence, or is suspected on reasonable grounds of having committed an offence
against the customs laws, and take him before a Court to be dealt with according
to law.

240 Arrest after escape.
If any person liable to arrest under the customs laws escapes from any officer
attempting to arrest him, or if any officer is for any reason whatever unable or
fails to arrest any such person, such person may afterwards be arrested and
detained by any officer at any place in the Kingdom within 7 years from the time
such offence was committed, and dealt with as aforesaid, as if he had been
arrested at the time of committing such offence.

241 Sales under the customs laws.
The Intoxicating Liquor Act shall not apply to sales under the customs laws
when conducted by an officer, which officer is hereby authorised to conduct
such sales.

242 Value of articles sold by auction.
When the duty on goods sold at any customs sale shall be chargeable ad
valorem, the value for duty of such goods shall be the price realised at the sale,
or the value appraised by the proper officer, whichever is the greater.

243 Receipts for duties and other payments made on bills of entry.
Any person requiring a receipt for duties payable under the customs laws or for
any other monies which are brought to account in accordance with the directions
of the Collector on a bill of entry may have the same upon furnishing the proper
officer with an additional copy of the bill of entry; and such additional copy of

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the bill of entry, after having been compared with the original entry and signed
by the proper officer, shall be delivered as a receipt to the person requiring it.

244 Legal protection of officers.
Without prejudice to any protection afforded to the Controller or Collector or
any officer by this or any other Act or law, no legal proceeding or claim shall be
against the Controller or Collector or any officer for any act done in good faith
and without gross negligence in the exercise of any power or performance of any
duty conferred or posed upon him by or under this Act.

245 Proof to be in the manner prescribed.
Where under the provisions of this Act, any matter or thing is required to be
proved or accounted for, or reasonable cause is required to be shown, such
matter or thing shall be proved or accounted for, and such reasonable cause shall
be shown in such manner, and in particular there shall be completed such forms
and furnished such certificates and other evidence, as may be prescribed and
subject to such provisions as may be prescribed, the laws and rules of evidence
and procedure otherwise applicable shall apply.

PART XII. - LEGAL PROCEEDINGS

246 Jurisdiction of courts in customs proceedings.
(1) If before the delivery of any imported goods from customs control or any

excisable goods for consumption or use within the Kingdom any dispute
arises as to what duty, if any, is payable on such goods, the importer or
manufacturer shall pay the amount demanded by the proper officer but
may, within 3 months after the date of payment, apply to a Court for a
declaration as to the amount of duty, if any, properly payable on such
goods. If the court upon such application determines that a lesser or no
amount of duty was properly payable the amount overpaid shall be repaid
by the Collector with such interest as the court may determine.

(2) Subject to the express provisions of the customs laws, provisions of any
other Act to the contrary notwithstanding, any offence under the customs
laws shall be prosecuted before a Court and any forfeiture and
condemnation under such laws or any duty, rent, charge or fee may be
used for, recovered or enforced, as the case may be, before a Magistrate's
Court.

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247 Alternative prison sentence.
Where any court has imposed a penalty for an offence against the customs laws,
and such penalty is not paid, the court may, notwithstanding anything contained
in any other law, order the defendant who is convicted of such offence, in
default of payment of the penalty adjudged to be paid, to a term of
imprisonment.

248 Proceedings to be taken within 7 years.
Proceedings under the customs laws may be commenced at any time within 7
years after the date of the offence.

249 Limitation as to pleading.
The fact that any duties of customs have been secured by bond or otherwise shall
not be pleaded or made use of in answer to or in stay of any proceedings under
the customs laws.

250 Place of offence.
Every offence under the customs laws shall be deemed to have been committed
and every cause of complaint to have arisen either in the place in which it
actually was committed or arose, or on any place on land where the offender or
person prosecuted may be or be brought.

251 Officer may prosecute.
Any officer may prosecute and conduct any information or other proceeding
under the customs laws in respect of any offence or penalty.

252 Costs.
In all proceedings under the customs laws the same rules as to costs shall be
observed as in proceedings between private persons.

253 Procedures regarding seizures.
(1) No claim or appearance shall be entered to any information or any other

process or proceeding filed or exhibited or brought for the forfeiture of
any animal, carriage, aircraft, ship or goods seized for any cause of
forfeiture in any court unless such claim or appearance be made by or in
the real name of the owner thereof, describing his place or residence and

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occupation; and if such claimant shall reside in the Kingdom, oath shall be
made by him before the court before which such information or other
process or proceeding shall be exhibited or brought, that the said animal,
carriage, aircraft, ship or goods were his property at the time of seizure;
but if such person shall reside outside the Kingdom, then oath shall be
made by the attorney by whom such claim or appearance shall be entered
that he has full authority from such claimant to make or enter the same
and that to the best of his knowledge and belief the same were at the time
of seizure the bona fide property of the claimant; and on failure of making
such proof of ownership such animal, carriage, aircraft, ship or goods
shall be condemned, as if no claim or appearance has been made; and if
such animal, carriage, aircraft, ship or goods shall at the time of seizure
thereof be the bona fide property of any number of owners exceeding five,
it shall not be necessary for more than two of them to enter such claim or
appearance on the part of themselves and their co-owners, or to make such
oath as aforesaid; and if such animal, carriage, aircraft, ship or goods shall
be at the time of seizure the property of a corporation, such claim and
appearance may be entered and oath made by the secretary or director of
such corporation.

(2) For the purpose of this section a corporation means a corporation
registered in the Kingdom under the provisions of the Companies Act or
registered or incorporated in the Kingdom under any Act providing for the
registration or incorporation of companies.

(3) In case any proceedings are commenced or brought to trial on account of
the seizure of any animal, carriage, aircraft, ship or goods, or pursuant to
any act done by any officer in the execution or intended execution of his
duty under the customs laws, and such proceedings are dismissed, and it
appears to the court before which the same shall have been tried that there
was probable cause for such seizure or act the court shall certify on the
record that there was such probable cause, and in such case the person
who made such seizure or performed such act shall not be liable to any
action, suit or prosecution on account of such seizure or act; and a copy of
such certificate, verified by the signature of the officer of the court, shall
at the request of the officer concerned be given to him, and the same shall
for all purposes be sufficient evidence of such certificate, and in case any
action suit or prosecution shall be commenced and brought to trial against
any person on account of any seizure or act as aforesaid (whether any
information be brought to trial in respect of the same or not, or, having
been brought to trial, the court shall not have certified that there was a
probable cause for such seizure or act), wherein a verdict shall be given
against the defendant, if the court shall be satisfied that there was probable
cause for such seizure or act, then the plaintiff shall recover any things
seized or the value thereof without costs of suit; but no conviction shall be
recorded against the defendant.

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PART XIII. - PROOF IN PROCEEDINGS

254 Onus of proof on defendant in certain cases.
In any prosecution under the customs laws, relating to smuggling the proof that
the proper duties have been paid in respect of any goods, or that the same have
been lawfully imported, delivered or exported, or lawfully put into or out of any
aircraft or ship, or lawfully transferred from aircraft or ship to another aircraft or
ship shall lie on the defendant.

255 Averment in any proceedings under the customs laws.
The averment that the Collector has elected that any particular penalty should be
sued for or recovered, or that any goods thrown overboard, staved or destroyed
were thrown overboard, staved or destroyed to prevent seizure, or that any
person is an officer, or that any person was employed for the prevention of
smuggling, or that the offence was committed, or that any act was done within
the limits of any port, or in the waters of the Kingdom, or over the Kingdom, or
where the offence is committed in any port or place in the Kingdom, the naming
of such port or place in any information or proceedings shall be deemed
sufficient, unless the defendant in any such case shall prove the contrary.

256 Evidence of officers.
If upon any trial a question shall arise whether any person is an officer, his own
evidence thereof shall be deemed sufficient prima facie proof thereof, and every
such officer shall be deemed a competent witness upon the trial of any suit or
information on account of any seizure or penalty.

257 Valuation of goods for penalty.
(1) In all cases where any penalty the amount of which is to be determined by

the value of any goods is sued for under the customs laws, such value
shall, as regards proceedings in any court, be estimated and taken
according to the rate and price for which goods of the like kind but of the
best quality shall have been paid were sold at or about the same time of
the offence, or according to the rate and price for which the like kind of
goods were sold in bond at or about the time of the offence with the duties
due thereon added to such rate or price in bond.

(2) A certificate under the hand of the Collector of the value of such goods
shall be accepted by the court as prima facie evidence of the value thereof.

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258 Admissibility of copies of documents and of marks on goods,
containers, etc.
(1) In any prosecution for an offence under the customs laws and in any

proceedings for the recovery or enforcement of any penalty under those
laws, where direct oral evidence of a fact would be admissible any
statement contained in any marking made or impressed upon or otherwise
in or upon any goods or their wrappings or containers shall be admissible
as evidence of that fact.

(2) In case any book or document required by the customs laws be required to
be used as evidence in any court as to the transactions to which it refers,
copies thereof certified by an officer shall be admissible for that purpose
without production of the original.

259 Presumption relating to excisable goods.
(1) All excisable goods manufactured in the Kingdom shall be deemed to be

goods manufactured for sale unless and until the contrary is proved.

(2) All excisable goods found in a factory shall be deemed to have been
manufactured in such factory unless and until the contrary is proved.

(3) Where any spirits are found upon any premises upon which there is an
unlicensed still, such spirits shall be deemed to have been distilled by the
occupier of such premises unless and until the contrary is proved.

260 Proof of order of HM the King, etc., or certificate of pharmacist or
officer of court.
(1) If upon the trial of any issue touching any seizure, penalty or forfeiture, or

other proceedings under the customs laws or incident thereto, it may be
necessary to give proof of any direction issued by His Majesty in Council,
Controller or Collector, the direction, or any letter or instructions referring
thereto, shall be admitted and taken as sufficient evidence of directions, if
any such document purports to be signed by any such functionary, or shall
appear to have been officially printed or issued, unless the contrary be
proved.

(2) In any proceedings under the customs laws the production of a certificate
purporting to be signed by a pharmacist shall be sufficient evidence of all
matters stated therein unless the contrary be proved.

(3) Condemnation by any court under the customs laws may be proved in any
court, by the production of a certificate of such condemnation purporting
to be signed by an officer of such court.

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PART XIV. - MISCELLANEOUS

261 Discretionary power of Collector in special circumstances.
The Collector may permit the entry, unloading, delivery, removal and loading of
goods, and the report and clearance of aircraft and ships in such form and
manner as he may direct to meet the exigencies of any case to which the customs
laws may not be conveniently applicable.

262 Power to accept compensation for offences.
Notwithstanding any other provisions of this Act the King in Council may, in
any case it deems proper and in substitution for any proceedings in a court,
accept on behalf of the Crown a sum of money be paid by way of compensation
from any person reasonably suspected of a contravention of the Act or any
regulations made thereunder:

Provided that such compensation shall be accepted only where the person
reasonably suspected of such contravention has expressed his willingness in
writing to the Controller that the contravention as aforesaid shall be so dealt
with.

263 Commission aircraft or ships.
The captain or other officer having charge of any aircraft or ship having
commission from His Majesty or from any foreign state, having on board any
goods other than the aircraft's or ship's stores laden at any port or place outside
the Kingdom shall, on arrival at any port or place in the Kingdom, and before
any part of such goods be taken out of such aircraft or ship, or when called upon
to do so by any officer, 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
consignors and consignees of the same, at 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 other proper officer such questions concerning such
goods as shall be required of him, and on failure thereof such captain or other
officer shall be guilty of an offence and liable to a fine not exceeding $200; and
all such aircraft and ships shall be liable to such searches as merchant aircraft
and ships are liable to, and officers may freely enter and go on board all such
aircraft and ships, and bring thence on shore into the King's warehouse or other
secure place any goods found on board any such aircraft or ship as aforesaid,
subject nevertheless to such regulations in respect of aircraft or ships of war
belonging to His Majesty as shall from time to time be made in that respect by
the King in Council.

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264 Collector may prescribe forms.
Subject to the provisions of this Act and any regulations made thereunder, the
Collector may from time to time direct what forms are required to be used for
the purposes of the customs laws and any such forms so prescribed shall be
published by notice one month before such forms shall be required to be used.

265 Power to make regulations.
The King in Council may make regulations for the further, better or more
convenient effectuation of any of the provisions or purposes of the customs laws,
and without derogation from the generality of the foregoing power may, in such
regulations, subject to the provisions of the Act, provide for the following
matters —

(a) the delegation of his powers and duties by the Controller and
Collector;

(b) the powers and duties of officers;
(c) the fees, rents and charges which shall be paid for anything done

under this Act or any rules made thereunder or in respect of any
matter referred to therein;

(d) the payment of duties and fees and the time, place and manner in
which duties and fees shall be paid;

(e) the establishment and regulation of warehouses and in particular the
extent of Government liability in relation to the warehouses it may
operate;

(f) the hours of attendance of officers;
(g) the form of licences, stamps, labels, certificates, notices, permits

and other documents to be issued under this Act or any regulations
made thereunder, and all registers, stock books and other records to
be kept and returns to be rendered thereunder;

(h) the import, export, transport and reimportation of excisable goods;
(i) the wholesale and retail sale of excisable goods including the

licensing thereof;
(j) the regulation and control of the manufacture, storage and supply of

excisable goods including —
(i) the licensing, regulation, inspection, supervision,

management and control of any places or premises for the
manufacture, supply or storage of such goods and the fittings,
implements and apparatus to be maintained therein; and

(ii) the bottling of foreign liquor;

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(k) the deposit, removal and storage of excisable goods in any
warehouse, distiller, brewery, factory or other premises licensed
under any regulations made under this Act (hereinafter in this
section referred to as licensed premises).

(l) the records to be maintained by and the obligations and duties of
the manufacturers, warehouse keepers and other occupiers of
licensed premises;

(m) the condition in which excisable goods shall be sold;
(n) the seizure and destruction or other disposal of excisable goods

unfit for use and the disposal of confiscated goods;
(o) the stationing of officers at factories, warehouses and other licensed

premises;
(p) the facilities to be afforded to officers by manufacturers, warehouse

keepers and other occupiers of licensed premises;
(q) the restriction by the Collector of the delivery for consumption or

sale of excisable goods;
(r) the furnishing of information by manufacturers and the preservation

of secrecy of information obtained under or in pursuance of this
Act;

(s) the audit of accounts maintained by manufacturers, warehouse
keepers and other occupiers of licensed premises;

(t) the extent to which any of the foregoing matters may be regulated,
controlled and dealt with administratively by or under the directions
of the Controller;

(u) anything which under this Act may be or is required to be
prescribed.

(2) There may be annexed to any breach of any regulations made under this
section any penalty not exceeding $500 or imprisonment not exceeding 2
years or both.

266 Existing ports warehouses, etc., to continue.
All ports, warehouses, sufferance wharves and boarding stations, approved as
such at the commencement of this Act shall continue to be ports, warehouses,
sufferance wharves and boarding stations, and all duly appointed wharves shall
be deemed to be approved places of loading and unloading until the appointment
thereof is revoked or varied under this Act.

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267 Repeals
The Customs Regulation Act 1978, and the Customs Duties Act, 1978 are
hereby repealed.









NOTE

The original and now much altered Schedules to this Act (Schedule I was
substituted by Act 25/1999) has not been included in this database.