Customs and Excise Act - Subsidiary Legislation

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3. Specimen customs forms.
4. Completion of customs forms.
5. Forms to be legible and corrections initialled.
6. Alterations after submission of customs forms.
7. Officer may refuse to accept customs forms.
8. Fractions of a seniti to be disregarded.

9. Customs forms to be presented to officer.
10. Master of ship required to report before bulk is broken.
11. List of high duty and restricted goods.
12. Sealing of surplus store.
13. Assistance to boarding crews'.
14. Report of aircraft and ship.
15. Forced landings, stress of weather, etc
16. List of goods for special storage.
17. Aircraft and ships in ballast.
18. How cargo to be reported.
19. Report of cargo of ships other than ships in excess of 100 tonnes net tonnage.
20. Cargo remaining on board for exportation.
21. Cargo over-carried and returned.
22. Particulars to be given in report.
23. Statement of intention to discharge alongside quay, etc.
24. Amendment to report.
25. Application to over-carry cargo.
26. Conditions governing permission to amend.
27. Unloading or loading at a sufferance wharf.
28. Submission of customs form C8.
29. Carriage coastwise of cargo by aircraft or ships from foreign places.
30. Permission to load prior to discharge.

31. Import entries.
32. Separate forms may be required.
33. Certified entries.
34. Certification of value of imported goods.
35. Procedure when invoices and certificates do not give particulars required.
36. Invoices, etc., to be retained by Collector.
37. All books, documents, etc., to be produced.
38. Motor vehicles, aircraft, pleasure boats, etc., imported.
39. Goods re-imported.
40. Transhipment shipping bill.
41. Transhipment bond.
42. Transhipment procedure.
43. Goods entered for direct transhipment.
44. Permission to tranship cargo or stores direct.
45. Bonds to guarantee payment of duty.
46. Permit to remove goods prior to entry.
47. Permission to unload.
48. Goods unsuitable for storage in transit shed.
49. Bad order list.
50. Landing account.
51. Discharge and delivery to be authorised.
52. Discharge and landing of goods.
53. No other small craft to go alongside loaded small craft
54. Permit to discharge into a ship for carriage coastwise.
55. Conditions and requirements for carriage coastwise.
56. Landing certificate.
57. Permit to reload goods landed in error.
58. Landing of animals.
59. Apparatus for taking account of certain goods.
60. Re-packing of slack bags, etc.
61. Leaking packages.
62. Packing goods imported in bulk.
63. Dangerous goods to be secured immediately after examination.
64. Examination at private premises.
65. Removal of goods for examination at private premises.
66. Goods not exported after delivery.
67. Claim for an abatement of duty.
68. Refunds for loss, destruction or overpayment.

69. Goods imported for temporary use or purpose termed "privileged goods”.
70. Application to import privileged goods.
71. Examination and marking of goods.
72. Duty to be secured.
73. Privileged goods not to be sold in the Kingdom.
74. Privileged goods to be returned to customs prior to exportation.
75. Refund of deposit.
76. Security to be forfeited for breach of regulations.

77. Transit sheds in a private customs area.
78. Stowage of goods in customs areas and transit sheds.
79. Access to customs areas and transit sheds.
80. Responsibility for goods in a customs area or transit shed.
81. Authorities other than the customs having control of the Government owned customs areas and transit sheds.

PART VII. - LANDING AND LOADING OF PASSENGERS' BAGGAGE AND SHIPS' AND AIRCRAFTS' STORES

82. Permission to discharge passengers' baggage.
83. Definition of passengers' baggage.
84. Landing of surplus stores.
85. Death of livestock aboard ship or aircraft.
86. Certain small craft only may convey passengers' baggage, etc.
87. Places where passengers' baggage, etc., may be landed.
88. Baggage, etc., to be delivered to proper officer on landing.
89. Handling of baggage.
90. Access to baggage room.
91. Examination and clearance of baggage.
92. Baggage to be passed before removal.
93. Firearms and ammunition imported in baggage.
94. Period within which baggage is to be cleared.
95. Where passengers' baggage may be loaded.
96. Permit to ship stores.
97. Bond to ship stores.
98. Certain stores to be produced before shipment.

99. Disembarkation of passengers, etc.
100. Passengers to proceed to baggage room.
101. Provisions relating to persons going on board or entering customs areas.
102. Unauthorised landing of goods.
103. Places from which persons may go aboard.
104. Controller may enclose and restrict use of any place.

105. Entry outwards and certificate of rummage.
106. Content of ship.
107. Content of aircraft.
108. Particulars required by content.
109. Totals of certain goods to be shown.
110. Clearance.

111. Forms for exportation.
112. Drawback shipping bill and debenture.
113. Shipping bill ex-warehouse.
114. Bonds for exportation.
115. Shipping bills for goods for exportation.
116. Conditions preceding exports.
117. Removal of goods after examination at private premises.
118. Permit to re-land shipped for export.
119. Goods short-shipped to be re-entered for exportation.

120. Alterations or additions to private warehouse.
121. Provisions relating to private transit sheds to apply to private warehouses.
122. Charges for whole-time officer in a private warehouse
123. Charges for part-time officer in a private warehouse
124. Removal of goods for warehousing.
125. Hours of receipt of goods into warehouse.
126. Conveyance of goods to or from a warehouse.
127. Removal of imported goods used for blending with local spirits.
128. Goods which may not be warehoused.
129. Rent and charges on goods stored in Government premises.
130. Operations on warehoused goods.
131. Restrictions on warehouse operations.
132. Conditions governing operations in warehouse.
133. Rent and charges to be paid before operation is permitted.
134. Transit of warehoused goods.
135. Duty entry ex-warehouse.
136. Goods entered for export.
137. Forms required in the removal of warehoused goods.
138. Condition of removal.
139. Bonds for exportation of warehoused goods.
140. Bond for payment of rent.
141. Warehoused goods to be properly packaged.

142. Auctioneer's bond.
143. Conditions of sale by auction.
144. Auctioneer to certify sale record.
145. Delivery of goods sold at auction.
146. Auctioneer's account.
147. Owner may receive net proceeds of sale.

149. Refund according to actual quantities.
150. Minimum drawback payable.
151. General conditions for payment of drawback.
152. Goods to be borne on content of exporting aircraft or ship.
153. Special conditions and exceptions relating to drawback.
154. Goods on which drawback is payable.
155. Drawback in special cases.

156. Small craft may not go alongside ship without a permit.
157. Authority for small craft to proceed to aircraft or ship.
158. Small craft to proceed direct.
159. Small craft to load or discharge only at legal quay.
160. Ship's boat.
161. Permit to take goods for sale aboard ship alongside or aircraft.

162. Examination of postal packets.
163. Certain postal packets to be entered.
164. When postal packets deemed to be dealt with contrary to customs laws.
165. Undelivered postal packets.
166. How duties of customs to be accounted for.
167. Goods under bond or drawback exported by post.

168. Clearing agent's licence.
169. Issue and cancellation of clearing agent's licence.
170. Where no licence is required.

172. Application for extra attendance.
173. Fees for extra attendance.
174. Part charging.
175. Unnecessary attendance.
176. Fees for special services.

177. Copies of documents or certificates for production in court.
178. Fire hazards.
179. Uniforms.

"clearing agent" means any person licensed by the Collector in accordance with the provisions of regulation 200 of these Regulations;

"Customs form" means any customs or excise form set out in the Fourth Schedule to these Regulations;

"Custom House" means the principal office of the Collector or of the proper officer at any port of entry;

3. Specimens of the Customs forms referred to in these regulations by the letter C and a number are contained in the Fourth Schedule.

4. Every person required or permitted by the customs laws to submit any form to the Collector or proper officer shall first complete the same by writing thereon all the particulars indicated in the form or required thereby, including his signature in the place reserved for his signature, or otherwise as the Collector or proper officer shall direct, as well as all other particulars specifically required by the customs laws or by the Collector or proper officer. Every such person shall make and subscribe on the form such declarations in regard to the goods or matters therein referred to as the Collector or proper officer shall require.

5. The particulars contained in any form or document required to be submitted by any person to the Collector or proper officer shall be printed, typed or written legibly in ink or other indelible material, and every alteration that has been made in any such form or document prior to its submission to the Collector or proper officer shall be made in such manner as to leave the error as well as the correction legible. Every such correction shall be initialled by the person making it and, if required by the Collector or proper officer, dated by the person making the correction.

Every form or document additional to the original copy shall be produced by means of carbon paper or by such other means as the Collector or pro r officer may allow.

6. When after submission of any form or document as provided for in regulations 4 and 5 the person who submitted it desires to make any alteration therein he shall make application so to do, which application the proper officer may require to be made in writing, and if the proper officer in his discretion gives permission to make such alteration shall make the alteration in like manner as if it were an alteration made under regulation 5.

7. Any officer may refuse to accept or to act upon any form or other document submitted to him for any purpose relating or incidental to customs or excise unless the requirements of the customs laws in relation thereto have been duly observed.

8. In all final computations of values, duties, rents and other charges contained in customs forms and other documents fractions of a seniti shall be disregarded.

9. The master of every ship of not less than 100 tonnes net tonnage (or of any other ship specially allowed to report after bulk is broken) arriving in the waters of the Kingdom shall, unless the Collector shall otherwise direct, present to the proper officer the report of the ship's stores, crew's stores list, and of any packages or parcels for which no bill of lading has been issued on the customs forms C1, C2; and C3 respectively immediately such officer boards the ship, and shall point out to him the location of all such stores, and produce to him all such packages and parcels and comply with any instructions which the proper officer may give regarding the landing, entry and delivery of any such packages and parcels.

10. The master of a ship required to report before bulk is broken may, if permitted by the proper officer, make report of the stores and of any packages or parcels for which no bill of lading has been issued on the cargo report in the manner and giving the particulars required by such officer in the form required by regulation 14, but if not so permitted shall report the stores and the package or parcels for which no bill of lading has been issued in the manner set out in the preceding regulation. The master shall produce to the proper officer all such stores, package and parcels and shall comply with any instructions which the proper officer may give regarding the landing, entry and delivery of any such packages and parcels.

11. The master of every ship requiring to report before bulk is broken shall, in addition to complying with regulation 10, deliver to the proper officer on request a list of all spirits, wines, tobacco, cigars, cigarettes, explosives, firearms, ammunition, animals, seeds, soil, plant material and of all goods the importation of which is restricted as well as any other goods required by the proper officer to be listed, being part of the stores of such ship, and shall sign every such list.

12. All stores which are requested for the use of the master, officers, crew and passengers while an aircraft or ship is in port shall be separately produced to the proper officer, who may either approve of the quantity produced, or require a portion or the whole of such stores to be placed under seal. All other stores shall be sealed by such officer. Should the quantity of stores unsealed prove insufficient, application for the unsealing of further stores shall be made to the proper officer, who may release such quantity as he shall in his discretion consider necessary and reseal the remainder:

Provided that the proper officer may permit any stores to remain unsealed when he is satisfied that due precautions will be taken against the smuggling of the stores so left unsealed.

13. All possible assistance shall be given to officers engaged in rummaging an aircraft or ship by the master, officers and crew of such aircraft or ship.

14. (1) The report of every aircraft shall be presented in duplicate in the customs form C5 or in such other form or manner as the collector may approve. A stores list in a form or manner approved by the collector shall be submitted with the report.

(2) The report of every ship shall be in the customs form C4 and shall be presented in duplicate to the proper officer at the port where such ship shall first arrive in the Kingdom or elsewhere, as the Collector may in any special circumstances allow.

15. (1) When an aircraft or ship before arriving at an approved port or place in the Kingdom or having left an approved port or place for a destination outside the Kingdom is compelled to land or bring to within the Kingdom owing to accident, stress of weather or other unavoidable cause, the master shall forthwith report to the nearest officer and shall on demand by such officer produce the papers relating to the aircraft or ship or to its cargo and passengers and shall not allow any goods to be unloaded therefrom without the consent of such officer and no passenger thereof shall leave the immediate vicinity of the aircraft or ship without such officer's consent.

(2) if any such approved place as aforesaid is a private aerodrome, wharf or quay the master shall forthwith report the arrival of the aircraft or ship and the name and place whence it came to the person in charge of such place who shall forthwith, report the arrival of the aircraft or ship to the nearest officer and shall not allow any goods to be unloaded therefrom or any passengers thereof to leave such private aerodrome, wharf or quay without the consent of such officer.

(3) Nothing in sub-regulations (1) and (2) shall restrict the disposition of mail as required by any provisions of the Universal Postal Convention.

16. The master of every aircraft or ship shall immediately upon demand made to him by a proper officer deliver to him a list of all cargo consisting of spirits, wines, tobacco, cigars, cigarettes, explosives, firearms, ammunition, petroleum products and any other articles which may be required to be deposited on arrival in a King's warehouse or other special place of security.

17. Aircraft and ships having on board no goods other than stores and the personal baggage of passengers shall be reported "in ballast".

18. The contents of every package and of all cargo in bulk intended for discharge in the Kingdom, including packages and cargo for transhipment, shall be reported in accordance with the description thereof contained in the relative bill of lading:

Provided that the contents of all packages containing spirits, wines, tobacco, cigars, and cigarettes shall be specifically reported as such:

Provided further that all goods the importation of which is restricted shall be reported in sufficient detail to indicate the precise description of the goods.

19. In the case of ships of less than 100 tonnes not net tonnage, all cargo, whether consigned to the Kingdom or not, shall be reported in the manner described in regulation 18.

20. In the case of aircraft and ships of not less than 100 tonnes net tonnage, cargo remaining on board for exportation in the same aircraft or ship and consisting of goods, the importation of which into the Kingdom is prohibited or restricted, or consisting of spirits, wines, tobacco, cigars or cigarettes shall be specifically reported in the manner described in regulation 18 if the Collector shall so require but otherwise cargo remaining on board for exportation shall be reported as "General cargo remaining on board for exportation."

21. When the report contains particulars of cargo which has been previously reported in the Kingdom by the same aircraft or ship and over-carried and returned on such aircraft or ship, such cargo shall be separately reported under the heading "Cargo reported on ................ (date) and over-carried."

22. The report of every ship shall show the weight or cubic measurement of the cargo reported according to each bill of lading and shall contain a declaration that such weight or measurement is the weight or measurement according to which freight has been charged or, if no freight has been charged, then that it is the weight or measurement of freight charged or chargeable for the like kind of goods.

The totals of such weights and measurements shall be shown at the bottom of each page of the report and a summary of the totals of each page shall be shown on the last page of the report with the total tonnage stated in words at length.

23. If the master of a ship intends to discharge cargo or passengers alongside any quay, jetty or wharf, a statement to that effect shall be contained in the report.

24. When goods are found to be discharged in excess of or short of the Amendment report, the master or his agent shall make written application to the Collector for permission to amend the report. Such application shall be in the customs form C7 or such other form as the Collector may allow and shall explain the reason for all excesses and shortages.

25. If after having reported cargo to be landed it is desired to clear an aircraft or ship without landing a part of such cargo the application to amend the report shall in respect of such part, state only that it is desired to retain the same on board for exportation.

26. Before the Collector shall give permission for the report to be amended the master or his agent shall further satisfy him in the case of goods which he considers to be dutiable found to be short that -

(d) having been over-carried, they have been returned and landed in the Kingdom on the return voyage or by some other aircraft or ship which shall have loaded them at the port to which they have been over-carried.

27. The application required by section 124 to unload or load goods at a sufferance wharf and the licence therefor shall be in the customs form C8.

28. When the master of an aircraft or ship or his agent desires to unload or load cargo at a sufferance wharf the application in the customs form C8 shall be submitted to the proper officer in time to permit of the necessary arrangements being made.

29. When the master of an aircraft or ship arriving from a place outside the Kingdom desires to load cargo for carriage coastwise under the provisions of section 164 he or his agent shall submit a cargo book in the customs form C30 or such other form as the Collector may allow containing particulars of the goods to be carried coastwise and shall keep such cargo book and account for the goods entered therein and produce it to the proper officer as if such aircraft or ship were a coasting ship subject to the requirements of Part VII of the Act.

30. Unless the specific permission of the proper officer has been obtained, no cargo may be loaded into any aircraft or ship for carriage coastwise or for exportation until the whole of the cargo to be discharged from such aircraft or ship at that post has been discharged.

31. The entries required to be made for imported goods other than goods in transit or for transhipment shall be in one of the following customs forms -

32. Separate customs forms C13's and C15's are to be used, if the Collector customs by notice so requires, for -

33. When an importer or exporter has entered and paid duty on any goods and has not received or shipped the goods, as the case may be, in pursuance of the relative entry or shipping bill he may in any case where for the purposes of the customs laws the goods are required again to be entered obtain from the proper officer a certificate on the appropriate entry or shipping bill that duty has been so paid on a previous entry or shipping bill. In every such case he shall make on the entry or shipping bill which is to be certified a declaration as follows:

"I declare that duty amounting to ............................. (in figures and words) has been paid as per duty entry (shipping bill) No. ................. dated ................................................ and that no refund has been claimed by or paid to me in respect of the same."

34. The importer of any goods shall at the time of making entry, or within such period thereafter as the Collector may in special circumstances allow, deliver to the proper officer a combined certificate and invoice in the form set out in the First Schedule or such other form as the Collector may approve and the importer shall produce at the request of the Collector such documentary evidence relating to the goods as he may require to substantiate the correctness of the particulars contained in the combined certificate and invoice or in such other approved form of invoice.

Procedure when invoices & certificates do not give full particulars required.

35. Where in the case of goods liable to a duty ad valorem the invoice and the combined certificate of value and of origin does not furnish particulars of all the charges necessary to arrive at the value for the purposes of assessing duty in accordance with the provisions of section 15 of the Principal Act, the importer at the time of making entry shall produce to the proper officer a declaration in respect thereof in the customs form C24 and shall give such further particulars as the Collector may consider necessary for, a proper valuation and account of the goods:

Provided that where the goods have not been insured or where documentary evidence of insurance, to the satisfaction of the Collector, has not been produced there shall be added to the value 2 per cent of the cost of the goods in lieu of insurance charges.

36. Combined certificates and invoices and other documents relating to the origin and value of imported goods shall be retained by the Collector.

37. The importer shall produce at his premises or elsewhere as the Collector may appoint, to the proper officer upon demand any books of account or other documents of whatever nature relating to the purchase, importation or sale of any goods.

38. No entry shall be required for any motor vehicle, aircraft, pleasure boat or pleasure vessel (whether such aircraft, boat or vessel is with or without an engine), or for the normal spare parts and accessories of or any fuel contained in fuel tanks of normal size and situation of or for any component parts imported for the repair of such aircraft, boat or vessel imported temporarily by a non-resident under authority of a form "triptyque", "carnet" or similar document issued by the appropriate authority in accordance with the International Convention relative to Motor Traffic signed in Paris on 24th April 1926, or under the :provisions of the Customs Convention on the temporary importation for private use of Aircraft and Pleasure Boats made at Geneva on 18th May 1956, or any Conventions made in substitution therefor or in amendment thereof. It shall be a condition of the delivery of any such motor vehicle, aircraft, pleasure boat, or pleasure vessel that the original copy of the "triptyque", "carnet" or document as aforesaid shall be delivered to the proper officer who examines the motor vehicle, aircraft, pleasure boat, or pleasure vessel prior to shipment for exportation and that proof of shipment and exportation shall be furnished upon such duplicate as if such duplicate were a shipping bill in accordance with regulation 117.

39. The Controller may require the full duties of customs to be paid upon the entry of any goods re-imported into the Kingdom unless the importer, at the time of exportation of such goods, shall have produced them to the proper officer, and shall have either entered them prior to exportation on the appropriate shipping bill and complied with all the provisions of regulation 115 or shall have obtained on a certificate of export of the goods issued in the form C35, a certificate by the postal authority or the proper officer as to the examination of the goods at the time of posting or exportation.

40. In the case of goods intended for transfer from an importing to an exporting aircraft or ship the importer shall submit a transhipment shipping bill in the customs form C16 to the proper officer at the Custom House at the port of discharge.

41. In addition to the transhipment shipping bill required to be submitted under the preceding regulation, the importer mentioned in such regulation shall, if required by the proper officer, furnish a bond or other security in a form approved by the Collector.

42. Before presentation at the Custom House transhipment shipping bills shall be presented to the officer in charge of the place of export who will indicate thereon that the entry outwards (where required) has been delivered for the exporting ship, or alternatively that the proper officer has granted an application (which such officer shall attach to the shipping bill) to allow the goods to be put afloat pending the arrival of the exporting ship:

Provided that where the exporting ship has not arrived and the cargo is to remain on shore pending its arrival, the shipping bill shall be presented for initialling to the officer at the import station, instead of to the officer at the place of export.

43. Transhipment shipping bills for goods entered in accordance with regulation 44 with the permission of the proper officer for direct transhipment shall be presented to the proper officer in charge of the place where the ship is berthed, and no such goods shall be discharged from the importing ship until such officer shall have given permission therefor.

44. Any person who desires to obtain permission to transfer cargo or stores direct from one aircraft or ship to another or to enter for transhipment goods which have been deposited in a customs area (whether or not the same have already been entered for delivery within the Kingdom) or to keep goods intended for transfer from an importing to an exporting aircraft or ship in a customs area beyond the time when such goods but for such permission are required to be sent to the King's warehouse, shall submit to the proper officer a request in writing for such permission in such form as the Collector shall require.

45. The bond or other security to be used as a guarantee for payment of duty on goods imported for temporary use and the bond or other security to be used in the case of goods landed at any port and removed prior to entry to another port or place there to be entered, shall be in a form approved by the Collector.

46. Before any goods, not being goods for removal in a coasting vessel under the provisions of regulation 55, are removed under bond in a form approved by the Collector the importer shall present, together with the bond or other security, an application in triplicate in the customs form C17 and receive thereon the written permission of the proper officer. Every such application shall include such particulars as the proper officer shall require. No such goods shall be removed except in accordance with the direction of the proper officer at the port at which the goods are discharged.

47. The permission required by paragraph (a) of section 71(l) for the Permission to unloading of any goods not required to be entered before unloading unless previously given in writing by the Collector on application made to him by the agent of the aircraft or ship may be given by the officer who first boards the aircraft or ship on arrival or by the officer in charge of the place where the ship is berthed.

48. All goods not required to be entered before unloading shall, after being discharged at an approved place of unloading, be forthwith removed and deposited in a transit shed unless the officer in charge of the transit shed deems that such goods are unsuitable for storage therein as provided in paragraph (d) of section 71(1) whereupon they shall be deposited in such place within the customs areas as the officer aforesaid shall direct and such goods shall be deemed to be goods stored in a transit shed.

49. The master or agent of every aircraft or ship shall within 72 hours after Bad order completion of discharge of the cargo or within such further time as the list. Collector may allow submit to the proper officer a bad order list in the customs form C6 or in such other form as the Collector may allow which form shall contain particulars of all packages which have been discharged in bad order.

50. In all cases where goods are permitted to be discharged from any ship or aircraft prior to entry, the master or his agent shall, if the Collector so requires, within 72 hours after completion of discharge of the cargo at any port, submit a landing account thereof to the proper officer at the place of landing. Such account shall be a copy of the report amended in red ink showing all cargo landed in excess or short of the report and shall contain a certificate under the hand of the master or his agent stating in words at length the total number of packages discharged and the quantity and description of any cargo discharged in bulk. The statement shall also indicate the disposition of all goods discharged.

51. No goods shall be discharged from an aircraft or from any ship without the permission of the proper officer, and no goods deposited on importation in a transit shed or a customs areas shall be removed therefrom until the proper officer has authorised delivery in writing or proof has been furnished to the satisfaction of the proper officer that such goods have been entered.

52. Where goods are discharged into any small craft to be conveyed ashore and landed prior to entry and examination by the proper officer, the master or his agent may be required by the proper officer to sign and transmit with every shipment an account of the goods in such forms as the Collector may approve. Before any goods shall be discharged from any small craft into which they have been put to be landed any account which may have been required as aforesaid shall be delivered to the proper officer at the place at which the goods are to be landed. No small craft as aforesaid having gone alongside an approved place of unloading shall depart therefrom except with the permission of the proper officer. Where any goods remain on board any such small craft permitted to depart as aforesaid the master thereof shall observe such directions as the proper officer granting the permission shall give.

53. No person in any small craft shall go alongside any other small craft containing goods which have been put into it to be landed save with the permission of the proper officer nor shall any person save with such permission enter such other small craft.

54. Before any goods may be discharged from an importing ship into a ship to be landed at another port or place, the master or his agent shall submit to the proper officer an application in writing so to do and obtain thereon the permission of the proper officer in writing. All such goods shall be reported for discharge at the port at or nearest to which they are intended to be landed.

55. The conveyance of such goods shall be subject to any conditions which the proper officer may impose and to the requirements of Part VII of the Act relating to the coasting trade as well as to all other provisions of the customs laws relating to the entry, landing, examination and delivery of such goods:

Provided that where the goods have been entered prior to discharge from an importing ship and the permission of the proper officer has been obtained they may with the permission of the proper officer at the port of landing and on production to such officer of the relative import entry and of the cargo book duly completed in accordance with Part VII of the Act be delivered on landing without further entry.

56. (1) Any person desiring to obtain a certificate of landing for any goods shall submit an application therefor in writing accompanied by a customs form C28 or by any other form required by the authorities in the country desiring the certificate of landing.

57. Where any goods have been unloaded in error or over carried to the Kingdom the master of the aircraft or ship or his agent shall make to the proper officer at the place of unloading an application (which the proper officer may require to be in writing) for permission to reload or to transfer to another aircraft or ship such goods, and obtain permission before removing the same from the place of unloading. He shall observe all such conditions in regard to the removal and reloading or transfer of such goods as the proper officer shall impose.

58. Where an importer of any animals has obtained the permission of the Collector and desires to land such animals before 8.30 o'clock in the morning of any day he shall make application to the proper officer in writing not later than 2.30 o'clock in the afternoon of the previous day and deposit with such officer the duty, if any, payable. In every such case the application shall contain an undertaking to enter and the importer shall enter the animals not later than noon on the day on which the animals are landed or if that day shall be a Saturday, Sunday or public holiday then the importer shall enter the animals not later than noon on the first working day after the animals have been landed.

59. The importer of any cinematograph films or other goods of which the proper officer desires to take account, and the quantity of which cannot be conveniently ascertained by ordinary means, shall provide suitable apparatus for the use of such officer to enable him to take such account.

60. The importer of any goods contained in bags or other packages which on being landed are found to be slack or partly empty who desire to fill the same from other bags or packages entered on the same entry, shall make application on the entry to the proper officer for permission to do so, and shall carry out all instructions of such officer in regard to the filling of such packages and to the disposal of any resultant residue or empty packages.

61. The importer of any goods, contained in packages found leaking in any Leaking transit shed or customs area, if the same have not been entered, shall at the request of the proper officer deposit with him a sum sufficient to cover the duty thereon and remove the goods forthwith.

62. The importer of any goods imported in bulk, if required by the proper officer, shall pack the goods into bags or other packages of equal net weight to the satisfaction of such proper officer before they are removed from the imported in customs area.

63. The importer of any calcium carbide or any other dangerous goods which are not subject to any other special rules shall secure every package goods to be which has been opened or spitted for examination to the satisfaction of the secured proper officer immediately upon the completion of the examination thereof.

64. Where an importer or exporter of any goods desires that they shall be examined at his private premises he shall make application in writing to the Controller. When, in his discretion, the Controller grants such application the importer or exporter shall comply with such conditions as the Controller may impose.

65. (1) When as a result of an application made under regulation 64 the Collector arranges for one or more officers to supervise the removal of goods from a customs area and to examine such goods at private premises the importer shall pay to the Collector a fee of $3 for each hour, or part of an hour, for each officer who is in attendance together with any reasonable charges claimed by the Collector for transportation expenses or subsistence allowance, or both, of any such officer or officers.

(2) Goods to be examined at private premises shall be removed by the most direct route, or otherwise as the proper officer shall direct, and without delay from the customs area to the private premises where they are to be examined.

(3) No goods shall be removed from any customs area for examination at private premises at any later time than shall permit such goods to be received and unloaded and examined by 4 o'clock in the afternoon of any week day other than Saturday or a public holiday unless the Collector shall otherwise allow.

66. When any goods are delivered from any aircraft, ship, transit shed or customs area to be transferred to an exporting aircraft or ship and are not duly transferred and exported in the exporting aircraft or ship, the person entering the same shall forthwith cause them to be removed directly into the care of the proper officer in charge of such importing aircraft, ship, transit shed or customs area:

Provided that when the goods have been removed into and remain in the care of the officer at the place of export the person entering the goods shall obtain from such officer directions as to the manner and time of their removal and shall comply with any such directions as may be given:

Provided further, that when the goods have been put afloat the provisions of regulation 118 shall be observed.

67. An importer desiring to obtain a refund of any duty paid on any imported goods found at the time of examination by a customs officer and before delivery out of customs control to be damaged shall submit to the proper officer an application therefor (which the proper officer may require to be in the customs form C18). When any goods are found to be damaged prior to the payment of the duty thereon the full duty shall be paid unless the importer on application in writing shall establish his right to abatement in accordance with the provisions of the Act.

68. (1) Any person desiring to obtain a remission or refund of any duties payable or paid on goods lost or destroyed in accordance with the provisions of section 230 shall apply in writing to the Controller therefor and submit with such application proof of the loss or destruction in such form as the Collector shall require.

(2) Every person desiring to obtain a refund of any amount over-paid as duties of customs shall submit to the proper officer an application therefor in the customs form C19 together with such evidence of over-payment as such officer shall require. When a shortage is discovered before payment of duty the full duty shall be paid on the goods found short unless the importer, upon application which may be required to be in writing, shall satisfy the Collector as aforesaid.

69. (1) For the purpose of these Regulations goods imported for temporary or purpose shall be termed privileged goods and shall mean -

(a) goods for public entertainment, trial or exhibition (excluding films which the Collector, in his discretion is satisfied are for commercial exhibition);

(c) goods (excluding foodstuffs, alcoholic beverages and tobacco products) imported by bona fide visitors for their own use while in the Kingdom;

(d) goods of type not normally used in the Kingdom, admitted as such by the Controller, which are imported for some particular project or particular occasion;

(2) The Controller may in his absolute discretion decide what goods may be entered as privileged goods, e.g. ships and aircraft containers delivered outside the customs area.

70. Any person desiring to import privileged goods shall make application in the form C14 or in such other form as the proper officer may require at the port of importation giving such information as the proper officer may require.

71. Privileged goods shall be examined upon importation and such identification marks shall be made thereon as the proper officer shall deem necessary.

72. The proper officer may require security to be given for the payment of duty on privileged goods or may, in his discretion, require that the duty payable on such goods be deposited with him.

73. Privileged goods may not be sold or disposed of in the Kingdom except with the prior written permission of the Collector and subject to the payment of the duty thereon and the observance of such conditions as he may impose.

74. Privileged goods shall be presented to the proper officer at the port of export for identification prior to exportation within 4 months of the date of importation, or within such further period as the Collector may allow, and they shall be in the same condition as when imported, reasonable wear and tear excepted.

75. Any deposit paid in respect of privileged goods shall be refunded or refund of the bond cancelled on the certificate of the proper officer that the goods have been exported.

76. Should there be any breach of the regulations in respect of privileged goods the amount of duty deposited shall be forfeited or the security accepted shall be enforced.

77. (1) Transit sheds in a private customs area shall be secured to the Transit satisfaction of the Collector and in addition to such fastenings as the owner or occupier shall be required to provide the Collector may himself place such fastenings on such transit sheds as he may consider necessary.

(2) In addition to any fastenings provided by the Collector, the doors of transit sheds, the property of the Government and under the sole control of the Collector, may be secured by the agents of aircraft or ships required to deposit goods therein by such fastenings to the satisfaction of the Collector as they may consider necessary.

78. The agents of aircraft and ships required to discharge goods into a customs area or transit shed the property of Government and under the sole control of the collector, and the owner or occupier of a private customs areas or transit shed shall arrange, stow and maintain all goods deposited in such customs area or transit sheds in such manner that easy access can be had to such goods.

79. Immediate access to any customs area or transit shed shall be granted on demand made by any officer acting in the execution of his duty and if the owner or occupier, or the agent of an aircraft or ship as the case may be, or his representative, fails or refuses to grant such access it shall be competent for the proper officer to cause the customs area or transit shed to be opened by any means in his power and any expenses thereby incurred, including the expenses of repairs, shall be paid by the owner or occupier or agent aforesaid, as the case may be.

80. The agents of aircraft and ships required to discharge goods into a customs area or transit shed, the property of Government and under the sole control of the Collector, and the owner or occupier of a private customs area or transit shed, shall be responsible for the goods in such customs areas and transit sheds so far as their storage and delivery are concerned but no person shall deliver any goods from any customs area or transit shed without the authority or except in accordance with the directions of the proper officer.

Authorities other than customs having control of Government owned customs areas & transit sheds.

81. Customs areas and transit sheds, the property of Government but not under the sole control of the Collector, shall be deemed to be private customs areas and transit sheds and the authority responsible for the control of such customs areas and transit sheds shall be deemed the owner or occupier thereof.

PART VII. - LANDING AND LOADING OF PASSENGERS' BAGGAGE AND SHIPS’ AND AIRCRAFTS' STORES

82. Passengers’ baggage shall not be discharged from any aircraft or ship or landed, except with the permission and in accordance with the directions of the proper officer.

83. For the purpose of these Regulations the term "passengers’ baggage" shall include commercial travellers’ samples, but otherwise shall not include any articles intended for sale or exchange, or any articles other than the personal and household effects of the passenger and his family and any small articles imported by the passenger as gifts and duly declared as such. Baggage as herein defined need not be reported or entered.

84. If the master of any aircraft or ship shall desire to land any surplus stores he shall make application for the purpose in writing to the Collector or other proper officer at the port at which the ship or aircraft is lying, giving a full description thereof and specifying the number of packages and the quantity of each article. The Collector or the proper officer may permit such stores to be entered for use within the Kingdom and landed in like manner as if they were cargo:

Provided that any member of a ship's company or aircraft's crew who is severing his connection with the ship or aircraft at a port in the Kingdom may be given the same duty-free privileges in regard to his luggage as are given to passengers:

Provided further that a passenger or member of a ship's company or aircraft's crew going ashore or leaving such aircraft for a short period maybe permitted to take ashore without payment of duty tobacco, cigars or cigarettes if duly declared to be for his own immediate consumption and if the quantity does not exceed 25 grams in total. (25 cigarettes shall be deemed to equivalent to 25 grams of tobacco). No other dutiable goods shall be taken ashore without prior application and payment of duty as aforesaid.

85. The master of any ship or aircraft shall report to the proper officer the death while in port of any livestock on board the ship or aircraft and shall dispose of the carcass in accordance with any direction given by such officer and an officer of the Ministry of Agriculture.

86. Unless the proper officer shall otherwise allow no small craft other than a boat holding a licence under section 57 or a ship's boat or a boat belonging to the Government, shall engage in the landing or loading of passengers' baggage or ships' or aircrafts' stores.

87. All passengers' baggage or ships' or aircrafts' stores which shall have been put into a boat to be landed shall be conveyed direct and without delay to and be landed at such places only as may be approved for the purpose as the proper officer in any special circumstances shall permit.

88. All passengers' baggage and ships' or aircrafts' stores on being landed shall be taken direct and delivered without delay into the charge of the proper officer at the nearest place appointed for the examination of baggage and shall not be removed therefrom until they have been examined and passed and any duty payable thereon paid to the proper officer.

89. Passengers' baggage may be handled by the passenger himself or by any person authorised by him or by a person duly authorised either by the Collector or by the authority controlling the approved place of landing.

90. No person shall enter any room or other place reserved for the Access to examination of baggage except the persons specified in regulation 89 and such other persons as may be specially permitted by the proper officer.

91. The owner of any baggage brought into a customs area shall immediately attend upon the proper officer and answer all such questions (relating in any way to such baggage, its importation or liability to customs duties or to the owner's status under the laws relating to immigration) as such officer may put to him. The owner may be required to make such declaration in writing in the customs form C9 or C10 as the case may be, relating to such baggage as the officer shall require and shall thereupon pay to the proper officer any duty that may be payable thereon and forthwith remove such baggage from the baggage room. The proper officer may refuse to attend to any passenger until the whole of such passenger's baggage is presented to him in one place or, where the baggage belongs to more than one person, unless all the owners thereof attend upon him together.

92. No person shall remove any baggage out of the charge of the proper officer until such officer has initialled or otherwise marked each package nor until, in the case of articles liable to duty, such person has signed the receipt for the duty paid.

93. A passenger importing firearms or ammunition as part of his baggage shall attach thereto a label showing in block letters his name and address while in the Kingdom, and the name and date of arrival of the importing aircraft or ship. If not in possession of a gun licence issued under the Arms and Ammunition Act he shall thereupon deliver such firearms or ammunition to the proper officer until a gun licence as aforesaid in respect thereof has been obtained and the customs duties in respect thereof have been paid for until permission to export them has been granted. The proper officer shall give the passenger a receipt for the firearms or ammunition left in his charge. If no such licence is issued and the firearms or ammunition are not exported they shall be disposed of in such manner as the Controller shall direct after consultation with the Minister of Police.

94. Passengers' baggage may not remain in a customs area for more than 7 days without the written permission of the Collector. At the expiration of 7 days or such longer period as the Collector shall allow such passengers' baggage shall be deemed to be cargo and shall be dealt with in like manner as cargo remaining in a customs area for a period exceeding two days.

95. Passengers' baggage belonging to persons proceeding on board outward bound ships shall be loaded from such place as the proper officer may allow or, in the case of aircraft, from the place appointed at the airfield of intended departure for the examination of baggage. If the proper officer shall so require such baggage shall not be loaded or put, off to be loaded until it has been examined by him and shall be handled only by the passenger or by a person authorised by him or by a person authorised by the Collector or by the authority controlling the approved place of loading.

96. The master of any aircraft or ship desiring to take on board duty-paid stores otherwise than on drawback or stores not subject to duty, and the master of any ship of not less than 100 tonnes net tonnage or of any aircraft desiring to take on board duty paid stores on drawback or duty-free stores from warehouses or to tranship stores from one aircraft or ship to another shall if the proper officer so requires, present an application in customs form C20. In the case of duty-paid stores to be shipped on drawback the master shall also produce a drawback debenture and shipping bill in the customs forms C21 and C22 respectively and, in the case of duty-free stores to be taken on board from warehouse, the documents required by regulations 113 and 139. The loading or transfer of all stores shall be subject to the observance by the master or his agent of any conditions imposed by the proper officer and shall not commence until the application aforesaid has been granted.

97. Before any stores are put on board any aircraft or ship on drawback or transferred from one aircraft or ship to another the proper officer may require a bond to be given in a form approved by the Collector.

98. All duty-paid stores on drawback or otherwise, and duty-free stores from warehouse, and dutiable stores transferred from one aircraft or ship to another shall be produced to the proper officer before being put on board and upon being put on board (except in the case of duty-paid stores on which no drawback is claimed) shall not be taken into use until the aircraft or ship has left the Kingdom.

99. Every person disembarking from any water-borne aircraft or ship which has arrived within the Kingdom and is not alongside any jetty, quay or wharf shall proceed by the most direct route in a boat licensed under section 57 or a ship's boat or a boat belonging to the Government, and without calling at any other place, or making contact with any other ship or boat, to the place prescribed for the handing of baggage or such other place as he proper officer may in any special circumstances permit and there disembark and, after compliance with the requirements of the Immigration Act proceed to the place appointed for the examination of baggage or such other place as the proper officer may direct and there remain until he shall have received the permission of the proper officer to leave the customs area.

100. Except as .provided in regulation 99 every person disembarking from an aircraft or ship which has arrived within the Kingdom shall proceed directly and without delay to the immigration officer and thence to the place appointed for the examination of baggage or to such other place as the proper officer may direct and there remain until he shall have received the permission of the proper officer to heave the customs area.

101. (1) Any person who goes on board or alongside any aircraft or ship which has arrived within the Kingdom and who returns from such aircraft or ship shall directly and without delay report to the proper officer and shall not leave the customs area until he has received the permission of such officer to do so.

(2) Any person who enters or leaves a customs area may be stopped and searched in accordance with sections 52 and 53 of the Act by a customs officer in uniform or, if such officer is not in uniform upon production of his identity card if demanded.

102. No person shall bring any goods into the Kingdom contrary to the provisions of the customs laws.

103. Every person intending to go on board any aircraft or ship that has arrived within the Kingdom shall proceed from one of the places prescribed for the landing of baggage or, in the case of an aerodrome, from the place appointed for the examination of baggage, by the most direct route, and without calling at any other place, to such aircraft or ship, unless the proper officer on application being made to him shall otherwise allow.

104. The Controller may cause to be enclosed or set apart by barricade or in any other manner whatsoever any part of a customs area or any other place at which persons shall be authorised to land from or go on board any aircraft or ship arriving within the Kingdom and may cause to be posted notices at or in such enclosure or place so set apart indicating that only passengers and authorised persons are permitted to enter therein, and no person other than a passenger or person duly authorised by the proper officer shall enter any place so enclosed or set apart.

105. The entry outwards required by ships of less than 100 tonnes net tonnage shall be in the customs form C11 and shall be issued by the proper officer on production of a certificate of rummage, if the Collector so requires, in the form C38 or in such other form as he shall approve.

106. The content of a ship shall be declared in the customs form C11 and, if the Collector shall so require, shall first be presented for verification and signature to the proper officer in charge of the place where the ship has loaded.

107. The content of an aircraft shall be declared in the customs form C5 or in such other form or manner as the Collector may approve.

108. The content shall contain particulars of all goods put on board an aircraft or ship in accordance with the particulars shown on the relative bill of lading or other equivalent document. The weight or cubic measurement of the cargo shall be shown in the manner prescribed in regulation 22.

109. The particulars of all drawback, ex-warehouse or transhipment goods put on board an aircraft or ship as cargo or as stores and shown in the content shall include a statement of the number of packages under each head in words at length.

110. (1) The clearance for ships shall be in the form C12 and may be endorsed from port to port until the ship is finally cleared from the Kingdom.

(2) The clearance for aircraft shall be a copy of the content outward prepared by the master or his agent and signed by the proper officer.

(3) Before any ship shall be cleared the master or agent shall, if so required, produce to the proper officer a certificate in writing that the provisions of any other law relating to the departure of the ship have been complied with.

111. The customs forms to be used when goods are entered for exportation are as follows -

C36-Shipping Bill ex-Warehouse for goods for Exportation or Use as Aircraft's/Ship's Stores.

112. Drawback shipping bills shall be presented to the proper officer at the Custom House together with a debenture application and a bond, if required, in a form approved by the Collector.

113. Shipping bills for goods ex-warehouse for exportation or use as aircraft's or ship's stores shall be presented to the proper officer in the form C36 together with a bond, if required, in a form approved by the Collector.

114. All bonds shall be executed before the proper officer at the Customs Bonds for House.

115. (1) Shipping bills for goods free of export duty shall be presented to the proper officer at the Custom House in the form C36.

(2) Shipping bills for goods liable to export duty shall be presented to the proper officer at the Custom House in the form C23.

116. No goods in respect of which a bond is required under section 140 and no goods in respect of which duty has been deposited pending exportation or payment of duty guaranteed in the event of non-exportation shall, except if the Collector shall otherwise direct, be put on board an aircraft or ship or exported unless the same shall first have been entered on the appropriate shipping bill or other farm and produced thereafter and immediately prior to loading to the proper officer for examination or unless upon examination of the goods shall forthwith have been conveyed to and put on board the exporting aircraft or ship and there produced upon demand to the proper officer, or unless the master of the exporting aircraft or ship shall have certified on the shipping bill or other form that goods have been received on board, and particulars thereof shall be included in the content of the exporting aircraft or ship.

117. (1) When as a result of an application made under regulation 64 the Collector arranges for one or more officers to examine goods at private premises and to supervise the removal of such goods after examination to the customs areas from which they are to be loaded for exportation or use as ship's or aircraft stores the exporter shall pay to the Collector a fee of $3 for each hour, or part of an hour, for each officer who is in attendance together with any reasonable charges claimed by the Collector for transportation expenses or subsistence allowance or both of any such officer or officers.

(2) After examination at private premises goods shall be removed by the most direct route, or otherwise as the proper officer shall direct, without delay from the private premises where examination has taken place to the customs area from which they are to be loaded for exportation or use as aircraft or ship's stores.

(3) No goods shall be examined at private premises at any later time than shall permit such goods to be received into the customs area, from which they are to be loaded for exportation or use as aircraft or ship's stores, by 4 o'clock in the afternoon of any weekday other than Saturday or a public holiday unless the Collector shall otherwise allow.

118. Before the owner of any goods or the master of any aircraft or ship or his agent shall unload any goods which have been put into any aircraft or ship or into any boat or lighter to be water-borne and subsequently loaded for exportation or use as stores or shall remove the same from the aircraft or ship or discharge them from the boat or lighter into which they have been put, save and except into the aircraft or ship for which they have been or are intended to be entered he shall make written application to the proper officer and obtain the proper officer's permission to unload the goods and shall thereupon discharge or re-land them in accordance with the directions of the proper officer. All goods loaded under bond from warehouse shall on being unloaded be conveyed immediately into the care of the officer in charge of the warehouse from which they have been removed unless the proper officer shall otherwise direct.

119. For the purposes of section 144 goods shall be deemed to be re-entered for exportation if the exporter shall in the presence of the proper officer make a written request on the shipping bill on which the goods were originally entered that the goods may be shipped by some other named aircraft or ship which has arrived and, if so required, has been entered outwards:

Provided that where a part only of the goods originally entered is shipped in accordance with a shipping bill a fresh shipping bill shall be passed for the remainder of such goods.

120. (1) No building with an area of less than 40 square metres and of a height of less than 3 metres shall be approved as a private warehouse:

Provided that the Controller may relax these requirements in writing to the Collector.

(2) The warehouse keeper of any private warehouse shall not make any alteration or addition thereto without first obtaining written permission from the Controller.

Provisions relating to private transit sheds to apply to private warehouses.

121. The provisions of regulations 77 and 79 shall apply equally to a private warehouse as they apply to a customs area or transit shed.

122. (1) When the Collector deems it necessary to provide one or more full-time officers to have the charge and supervision of any private warehouse the warehouse-keeper shall pay to the Collector a sum being not less than the remunerations of the officers so employed as shall be determined by the Collector.

(2) The warehouse-keeper shall also pay any reasonable charge claimed by the Collector for transportation expenses or subsistence allowance or both of such officer or officers.

123. (1) In the case of a private warehouse which is not required to be open all day the Collector may arrange for one or more officers to exercise supervision on part-time and the warehouse-keeper shall pay to the Collector a fee of $3 for each hour or part of an hour for each officer who attends at the warehouse together with any reasonable charges claimed by the Collector for transportation expenses or subsistence allowance or both of any such officer or officers.

(2) Where as a result of an application for attendance an officer reports for duty at a private warehouse and his services are not required the warehouse-keeper who applied for his services shall pay for 3 hours attendance in respect of Sundays and public holidays and for 2 hours attendance on other days.

124. Goods entered to be warehoused shall be removed by the person entering them by the most direct route or otherwise as the proper officer shall direct and without delay from the transit shed or customs area in which they shall have been deposited on importation to the warehouse for which they are entered and there be produced to the proper officer in charge of the warehouse.

125. No goods shall be removed from any customs area to a warehouse or from one warehouse to another warehouse or from a warehouse to a customs area at any later time than shall permit the same to be received at he warehouse or customs areas to which they are to be removed before 4 o'clock in the afternoon of any week day other than a Saturday or public holiday unless the Collector shall in any special circumstances otherwise allow.

126. Goods received under regulations 124 and 125 shall be conveyed Conveyance under such conditions and under such supervision and in such vehicles or by of goods to such means only as shall be permitted by the proper officer.

127. Goods which an importer desires to convey to a bonded excise warehouse for blending with locally made spirits may upon being entered for imported warehousing and subject to the directions of the proper officer be conveyed foods blending direct to the bonded excise warehouse and under such supervision as the with local Collector may direct.

128. If any goods entered to be warehoused are free of duty on importation or are found by the officer examining the same to be insecurely packed, or to consist of goods required to be duty paid on first importation, or to be goods which in his opinion may be injurious to other goods in the warehouse, he may refuse to permit such goods to be warehoused, whereupon the warehousing entry shall be deemed void and the goods shall be deemed to be unentered. All goods the landing or importation of which is prohibited or restricted shall if landed or if imported into the Kingdom, be forwarded to a King's warehouse there to be dealt with according to law:

Provided that the proper officer may permit such goods to remain in a customs area for such period as he may see fit to allow.

129. (1) All rent and charges on goods warehoused in a Government warehouse shall become due in respect of each rent period:

Provided that the Collector may in his discretion allow payment to be deferred to any time not later than the time of delivery of the goods.

(2) All rents and charges on goods deposited in a King's warehouse shall become due at the time of delivery of the goods.

(3) The rents and charges payable to the Collector for receiving goods into any King's warehouse or any Government warehouse or for storing them therein shall be as are prescribed in the Second Schedule to these Regulations.

130. Before any warehoused goods are repacked or otherwise dealt with as provided in section 229 the owner shall submit in duplicate to the proper officer a request in the customs form C25.

131. The Collector may refuse to grant any application to operate on warehoused goods or may permit the operation subject to such conditions as he shall specify.

132. Permission to operate on warehoused goods shall be granted conditionally upon the owner of such goods observing all the requirements of the proper officer including any requirements in regard to opening, removing, marking, stacking, sorting, weighing, measuring, and closing the packages in which the goods are to be contained and as to the disposal and clearance on payment of duty on any part of such goods.

133. Before an operation is allowed to commence the original request to operate bearing a receipt for the rent and charges due (if any) must be produced to the officer in charge of the warehouse.

134. When the owner of any goods deposited in a warehouse desires to transfer them to another person he and such other person shall complete and sign in the appropriate parts thereof a transfer in the customs form C26.

135. Before any goods may be delivered from a warehouse for use within the Kingdom, the owner shall complete and submit to the proper officer an entry ex-warehouse for goods for home consumption in the customs form C13.

136. No person shall enter for consumption within the Kingdom any which have been entered for exportation unless he shall first have applied to and received from the Collector permission so to enter such goods.

137. Before any goods may be removed from a warehouse for re-warehousing the owner shall complete and submit to the proper officer an entry ex-warehouse for removal of goods for re-warehousing, in the customs form C27 and if the proper officer so requires a bond in a form approved by the Collector.

138. Goods delivered for removal from one warehouse to another or from a warehouse to a customs area shall be removed without delay by the owner or his agent by such means and at such times and subject to such conditions as the proper officer shall direct to the place to which the same are to be removed and there produced to the proper officer.

139. Before any goods are delivered from a warehouse for exportation or shipment as stores, the owner may be required to enter into a bond in a form approved by the Collector.

140. The Collector may in his discretion permit any approved person to enter into a bond for the payment of warehouse rent in cases where he is satisfied that the time occupied in the process of payment of rent prior to the delivery of any goods from a warehouse to be put on board an aircraft or ship for use as stores would seriously incommode any such person. Such bond shall be in a form approved by the Collector.

141. The owner of any warehoused goods shall maintain the packages in which they are contained in a proper state of repair.

142. When under the customs laws any goods are sold by auction the auctioneer may be required to enter into a bond in a form approved by the Collector in a sum sufficient to cover the value of the goods to be sold:

Provided that if the auctioneer is an officer of customs no bond shall be required.

143. Before any sale commences to which the provisions of the previous regulation apply the auctioneer shall announce that the bids taken will be inclusive of duty and any rent and charges due to the Government and that any goods sold but not cleared within 3 days (excluding Sundays and public holidays) from the day of the sale will be forfeited.

144. On the conclusion of any sale as aforesaid and before leaving the place where the sale takes place the auctioneer shall give a certificate of correctness of the particulars of the sale or, in the case of dispute, shall forthwith record full particulars of the matter in dispute.

145. When the auctioneer receives the amount of the purchase price he shall make and sign an order to the officer in charge of the warehouse to deliver the goods. The purchaser of the goods shall present the order to the officer in charge of the warehouse and on surrender thereof in order and on giving a receipt far the goods in the auction sales records to the officer in charge of the warehouse the purchaser may take delivery.

146. An auctioneer shall deliver to the proper officer a full account of the goods sold and the prices realised within 2 days, excluding Sundays and public holidays, of the date of the sale together with the amount received by him for the goods after deduction of an approved commission and of such expenses of the sale as may be approved by the Controller.

147. Any person entitled to receive any balance of the proceeds of a sale by auction shall make application in writing to the Collector therefor and shall produce therewith proof to the satisfaction of the Collector of his title to such balance.

148. The following customs forms are prescribed for use as indicated thereby -

149. Drawback shall be payable according to the actual quantity of goods exported or put on board for use as stores or otherwise used as the case may be.

150. No drawback shall be paid on any goods exported or used on board any aircraft or ship as stores unless the same are exported or put on board as stores within twelve months of the date of importation unless the Controller shall in any special circumstances direct that drawback shall be paid.

151. (1) No drawback shall be paid on any goods entered for exportation or use as stores unless they are duly produced to the proper officer at the approved place of examination prior to being put on board and also, if the proper officer shall so require, on board the exporting aircraft or ship.

(2) No drawback shall be paid in any case where the proper officer certifies that he is not satisfied that any package or goods in respect of which drawback is claimed is identical with the particulars thereof contained in all entries, invoices or other documents relating to such goods, or in the case of imported goods, that the package containing the goods has not (except as permitted by law) been opened, or that the package or the g been tampered with while within the Kingdom.

(3) No drawback shall be paid on any goods entered for exportation or use as stores unless the same are conveyed direct and without delay from the place of examination on to the exporting aircraft or ship unless in any particular case the proper officer shall permit the same to be kept in official custody at the expense of the exporter.

(4) No drawback shall be paid in respect of any goods the value of which in the opinion of the Collector on account of deterioration or any other cause whatsoever has depreciated so as to render the goods unsaleable at a reasonable profit in the Kingdom unless the Controller in his discretion shall in any special circumstances otherwise direct.

(5) No drawback shall be paid on any goods entered for exportation or use as stores unless the person presenting the same for examination shall furnish the proper officer with such samples as he shall require for purposes of test or otherwise and shall duly assist such officer in examining and taking an account of the same.

152. The Controller shall refuse to grant drawback on any goods exported or put on board any aircraft or ship as stores except when the same are entered in the declaration of content of the exporting aircraft or ship unless the omission be explained to his satisfaction.

153. (1) Save and except as hereinafter provided and as approved by the Controller a drawback at the rate of duty paid on the importation of any goods shall be granted on their re-exportation or use as stores in accordance with the following provisions -

(a) That the goods are not by any Act prohibited to be exported or excepted from the allowance of drawback;

(b) That the goods at the time of importation are completely enclosed in packages to the satisfaction of the proper officer or, if not enclosed, consist of identifiable single units, or, if in bulk, are capable of measurement or identification and are measured or identified with the particulars shown on the import entry and on the invoices relating thereto;

(c) That all goods imported in packages are re-exported in the same unbroken packages in which they were imported unless such packages shall have been opened and the contents dealt with in such manner as the Collector shall have directed or approved in any particular case;

(d) That if in regard to any particular description of goods or any particular consignment the Collector shall so direct each package or unit shall on importation be marked or secured prior to the delivery thereof to the importer in such manner as the Collector shall require, and shall be kept so marked and secured until re-exported or put on board for use as stores;

(e) That perfect entry of the goods has been made in accordance with the customs laws and the relative invoices deposited with the proper officer;

(f) That all the expenses of giving effect to these provisions relating to drawbacks are borne by the persons availing themselves thereof.

(2) Notwithstanding the provisions contained in subregulation (1) if in case the rate of import duty payable on the like kind of goods on the date when any goods are exported or put on board for use as stores or used in a prescribed manner shall be less than the rate of import duty actually paid thereon then in such case drawback shall be calculated according to the lower rate of duty.

154. No drawback shall be paid on the exportation, or use as stores of any imported goods of the following descriptions- cinematographic films for public exhibition, except films banned by a censoring authority and not so exhibited, drugs, spirits and alcoholic beverages of all kinds, tobacco, whether or not manufactured, cigars, cigarettes, cigarillos, explosives or jewellery.

155. (1) Notwithstanding anything hereinbefore contained the following special drawbacks may be paid -

(a) When goods imported are proved to the satisfaction, of the Collector to have been supplied contrary to order or requirement drawback of import duty paid may be made provided that the goods have not been used in the Kingdom and are exported within 4 months of the date of importation or such further period as the Collector may, in special circumstances, allow;

(b) When payment of drawback is conditional on the use of goods for a special purpose the Controller may in his discretion determine the rate of drawback payable and the conditions under which it may be allowed;

(c) Subject to such conditions as the collector may generally or in any particular case impose, drawback on imported materials on which duty has been paid, which are used in the manufacture or packaging of articles manufactured or produced in the Kingdom shall be payable on the exportation or use as stores of such articles.

(2) When an actual quantity or measurement cannot be readily ascertained the Controller may in his discretion determine the drawback payable.

156. Except with the permission of the Controller, no small craft shall approach within 50 metres of any aircraft or ship that shall have arrived in the Kingdom.

157. No small craft of any kind shall, without the authority of the proper officer put off to any water-borne aircraft or ship that shall have arrived in Kingdom waters, except from such place as may be approved by the Controller.

158. No small craft of any kind having put off to proceed to any aircraft or ship shall depart from such aircraft or ship except direct to another aircraft or ship, and, on leaving the final aircraft or ship to which it shall have proceeded, every such small craft shall return direct, and without calling at any other place, to the place within the port from which it shall have put off, unless the proper officer shall otherwise allow.

159. Nothing in the preceding regulation shall be deemed to authorise any small craft to load or discharge cargo except at an approved place of loading or an approved place of unloading or other place approved by the Collector, or to load or discharge passengers' baggage or ship's or aircraft's stores save in accordance with the regulations relating thereto.

161. No goods for sale to the passengers or crew of any ship or aircraft lying alongside any wharf, jetty or quay or situated on or near any aerodrome shall be taken aboard such ship or aircraft except with the written permission of the Controller and subject to such conditions as he shall impose.

162. All postal packets required by any provision of the Post Office Act to be accompanied by or have affixed thereto a parcel declaration or a postal label made out by the sender (whether actually so accompanied or having affixed thereto a parcel declaration or postal label as aforesaid or not) shall if the Controller so requires either at the port or place of departure from or arrival in the Kingdom as the case may be or at such other port or place in the Kingdom as the Collector directs, be opened by the person to whom the packet is addressed, or his accredited representative, for examination by the proper officer.

163. The addressee of all postal packets which in the opinion of the proper officer are imported for commercial or trade purposes may be required to make entry of such postal packets.

164. In any case where any postal packet or any of its contents are found on examination to be conveyed by post otherwise than in conformity with the provisions of any law governing the conveyance by post of such packets, or not to agree with any declaration or "green label" which accompanies or is affixed to such postal packet or with any declaration, invoice or other document purporting to relate to its contents and which may be either transmitted therewith or produced by the addressee, or are found to consist of goods prohibited or restricted to be conveyed by post or to be imported or exported as the case may be, such postal packet and all its contents shall be deemed to be goods dealt with contrary to the customs laws and shall be sent to the Collector to be dealt with as provided in such laws.

165. If the addressee of a postal packet addressed to any place in the Kingdom neglects to claim such postal packet and if such postal packet is not delivered to an alternative addressee or returned to the sender within such time as may be laid down in any law governing the conveyance of postal packets by post, or if the addressee as aforesaid refuses or neglects to pay any duty payable under the customs laws in respect of the goods contained in such postal packet, the Chief Postmaster shall either pay to the Collector the duty due or send the postal packet to the Collector for deposit in the King's warehouse where it may be sold or otherwise dealt with and any proceeds applied as if it were goods which might be sold or otherwise dealt with under the provisions of sections 82 and 83.

166. The duties of customs payable on any postal packet for which entry is not required shall be paid to the Chief Postmaster at the time of delivery of be accounted the postal packet and such duties shall be paid over or accounted for by the Chief Postmaster at such times and in such manner as shall from time to time be agreed.

167. Goods under bond or under drawback may, subject to the Post Office Regulations, be exported by post. The wrapper of such goods shall be clearly marked "under bond" or "under drawback", as the case may be, and the goods shall not be delivered from a post office to any person within the Kingdom without authority in writing first being obtained from the Collector.

168. (1) A person may not transact business with the Controller on behalf of another person unless he holds a clearing agent's licence to do so issued by the Collector. The licence shall be in the customs form C31 and shall be valid for 12 months from the first day of the month in which it is issued. The fee to be charged for such licence shall be $5.

(2) A clearing agent shall not transact business on behalf of another unless he shall have deposited a sum of $50 with the Collector or given security in a like sum. The deposit shall be refunded or the security cancelled when the customs agent ceases to hold a clearing agent's licence:

Provided that the amount of any outstanding debts owed by the clearing agent to the Customs and Excise Department shall be deducted from the amount of the sum deposited before refund is made or the security for the amount of the outstanding debts shall be enforced:

Provided further that the Controller may relax the requirement of subregulation 168(2) in writing to the Collector.

169. A clearing agent's licence shall not be issued to any person who fails to satisfy the Controller that he has sufficient knowledge of customs procedures to transact business with the customs in an efficient manner, and any such licence may be cancelled by the Controller if the holder thereof is concerned in the commission of any offence against the customs laws.

170. A person shall not be required to hold a licence to transact business with the Collector on his own behalf or on behalf of any member of his family or on behalf of any firm or business of which he is proprietor, a principal share-holder, or an employee duly authorised by such firm or business to transact customs business with the Collector in respect of its own goods.

171. (1) The working days and hours during which officers may attend to the public shall be notified by the Controller in such manner as he may direct and by displaying such information at each customs office and the Controller may notify different days and hours for different places and services.

(2) Any person requiring any service to be performed outside the days and hours notified by the Controller shall make written application to the proper officer in sufficient time for arrangements to be made for the attendance of the necessary staff.

172. Applications for the services of an officer outside the working days and hours notified under regulation 171 shall be made in writing to the proper officer in the customs form C34 giving the particulars required thereon. Every such application, unless in any special circumstances the proper officer allows, must be presented at least two working hours as notified under regulation 171 before the service is required. The proper officer who grants any such application shall demand and receive from the person requiring such services, either before or after the performance of such services as he may require, the overtime fees and other charges payable and pay such amount into the general revenue of the Kingdom. The fee prescribed in the Third Schedule shall be charged in respect of each such application presented and approved outside the days and hours notified under regulation 171:

Provided that one application only may be required in respect of one particular ship or aircraft for that period of each voyage or flight of such ship or aircraft spent at one particular port.

173. Fees according to the scale prescribed in the Third Schedule shall be paid by person requiring the services of officers on days or at times other than or in excess of those notified under regulation 171.

174. When two or more persons require overtime services to be performed and arrangements are made for the same officers to perform all such services the Collector may allow the charges to be divided between the persons requiring the services in such proportion as he shall deem equitable but otherwise each person requiring the services shall pay the charges as if such services had been performed by different officers.

175. If as a result of an application for extra attendance an officer reports for duty and his services are not required the person who applied for his services shall pay for 3 hours attendance in respect of Sundays and public holidays and for 2 hours attendance on other days.

176. The hours notified under regulation 171 do not include attendance of officers for the purpose of attesting and issuing, at the request of the public, documentary information of a nature which the Collector is permitted to make public or of performing special services requested by any person for his own individual convenience. Any attendance given for any special services during the hours notified under regulation 171 shall he paid for by the person to whom the indulgence is granted at the rate of $3 for each hour or part of an hour in respect of each officer providing the service.

177. A copy of an entry or the document or a certificate issued by the proper officer shall be sufficient evidence in the courts that the duty has been paid or that any other requirements of customs and excise have been duly complied with. A fee of $1 shall be paid for each copy of an entry or other document or for each certificate issued. The law relating to stamp duty shall not apply to such a certificate.

178. No person shall light any match, lamp, fire or lighter or shall smoke in any part of a customs area or warehouse except with the permission of the Controller or the owner or occupier, who under the provisions of regulation 80 is responsible for such area or warehouse.

179. Officers shall at all times, when on duty, wear such uniform and badges as may be prescribed by the Controller.

CERTIFICATE OF VALUE AND ORIGIN
(To be printed on the Combined Certificate and Invoice)

(1) This certificate is correct in all respects and contains a true and full statement of the quantity and description of the goods and of the price paid for them, or to be paid for them, and of the country of origin.

(2) No different invoice of these goods has been or will be furnished to anyone.

(3) No arrangement or understanding affecting the purchase price of those goods, by way of discount, rebate, compensation or of any other nature whatsoever which is not fully shown in this invoice has been, or will be, made or entered into by the said exporter and the purchaser, or by anyone on behalf of either of them.

Exporter		Status of Exporter Manufacturer Grower Producer Supplier			Page Pages of (delete terms inapplicable)
Sold to
		Country of origin

Ship/Airline	Sea/Air port of loading
Sea/Air port of discharge	Final destination of goods			Selling price to purchaser state currency and whether F.O.B. etc.
Marks and numbers	Quantity and description of goods (including any discounts)			(a) Amount
Enumerate the following charges and state if each amount has been included in the selling price to purchaser:			Amount in currency of exporting country	State if included
1. Value of outside packages/containers 2. Labour in packaging goods into outside packages/containers 3. Inland transport and insurance charges to dock/airport area 4. Dock and port charges 5. Drawback or remission of duty or taxes 6. Royalties (state full particulars) 7. Ocean freight 8. Overseas insurance 9. Other charges including commissions and similar charges Witness ...........................				Exporters Declaration I, THE UNDERSIGNED being duly authorised in that behalf by the above exporter, and having made the necessary enquiries HEREBY CERTIFY THAT THIS INVOICE, including continuation sheets, if any, IS MADE IN ACCORDANCE WITH THE VALUE AND ORIGIN CLAUSES PRINTED OVERLEAF (or HEREON), and hereby declare that I will furnish to the Customs authorities of the importing country or their nominee, for inspection at any time, such account and other evidence as may be requested for the purpose of verifying this certificate.
				Full name and business designation of signatory. Signature of authorised signatory Place ..............Date .....................

RENT AND CHARGES IN RESPECT OF GOODS RECEIVED INTO AND STORES IN ANY KING'S WAREHOUSE OR ANY GOVERNMENT WAREHOUSE

1. For the purpose of this Schedule the term "package" includes every means by which goods for carriage may be eased, covered, carried, enclosed, contained or packed and further includes single unpacked items but does not include containers of uniform size primarily designed for the carriage of goods in ships and aircraft known as container ships and container aircraft.

2. The charge for receiving each package into any King's warehouse or Government warehouse shall be -

3. The rent chargeable in respect of all goods deposited in any King's warehouse or Government warehouse shall be as follows -

For each package	For the first week or part thereof $	For each day or part thereof after the first week $
(1) Not exceeding .2 (one fifth) of a cubic metre	.20	.10
(2) Exceeding .2 of a cubic metre but not exceeding .5 (one half of a cubic metre)	.30	.15
(3) Exceeding .5 of a cubic metre but not exceeding one cubic metre	.50	.25
(4) For each cubic metre or part thereof in excess of one cubic metre	.50	.25

4. For the purpose of this Schedule 1000 kilograms in weight or 900 litres by volume shall be deemed to be the equivalent of one cubic metre and rent shall be charged according to cubic measurement, weight or volume whichever shall occupy the least space.

5. All rents chargeable under paragraph 3 of this Schedule shall be calculated from and including the day on which the goods in question are received into any King's warehouse or Government warehouse up to and including the day on which the goods are delivered from the warehouse.

6. Unless otherwise permitted by law, no goods shall be removed from any King's warehouse or any Government warehouse unless all rents and other charges payable in respect of the goods shall first have been paid.

7. No charge or rent shall be payable under this Schedule in respect of goods belonging to His Majesty the King.

1. The fee payable to the Collector in respect of each application for the extra attendance of officers presented less than two hours before close of business on a working day or presented on a non-working day shall be $5.

2. The fee for attendance of each officer on a non-working day shall be $5 per hour or part thereof and the fee for attendance of each officer on a working day outside the working hours shall be $4 per hour or part thereof.

3. The fee payable to the Collector for the purpose of receiving the master's or agent's report of any vessel or aircraft inwards, or for the purpose of granting a clearance to any vessel or aircraft, on a non-working day shall be $50 an on a working day outside the working hours shall be $40.

2. The port of Pangai at Lifuka is a port of entry but only for vessels arriving from overseas to lift copra or bananas (G. 187/65).*

3. Fua'amotu Aerodrome is a customs airport and a place of landing and departure of aircraft (G. S. 2/61).†

4. Lupepau'u Airport, Vava'u is a customs airport and a place of landing and departure of aircraft (G.S. 40/79).†

* Made under the repealed Customs Regulation Act and continued in force by section 266.
† Made under the Kingdom of Tonga Air Navigation Regulations and continued in force by section 266.

$0.50	Where the package does not exceed one half of one cubic metre
$1.00	Where the package exceeds one half of one cubic metre

Reference	Regulation	Description
C.1	9	H.M. Customs - Stores List
C.2	9	Crew's Stores List
C.3	9	List of Unmanifested Cargo
C.4	14	Ships Report Inwards
C.5	14,107	General Declaration for Aircraft

Tonga Consolidated Legislation

Customs and Excise Act - Subsidiary Legislation