The Government of The Bahamas

CHAPTER 293 CUSTOMS MANAGEMENT
ARRANGEMENT OF SECTIONS
TITLE I PRELIMINARY
SECTION
Short title. 1.
Interpretation. 2.
TITLE II ADMINISTRATION
Customs authorities. 3.
Offences involving customs officers. 4.
Customs seal and flag. 5.
TITLE III APPOINTMENT OF PORTS AND PLACES
Appointment of ports, etc. 6.
Restrictions on entry, etc., to customs areas. 7.
TITLE IV IMPORTATION, EXPORTATION AND COASTING TRADE
PART I CUSTOMS CONTROL OF GOODS
Goods subject to customs control. 8.
Interference with goods subject to customs control. 9.
PART II ARRIVAL AND REPORT OF AIRCRAFT AND VESSELS
Procedure on arrival. 10.
Place of mooring, etc. 11.
Restriction on boarding before proper officer. 12.
Report of arrival. 13.
Master to furnish information, etc. 14.
Master of wreck, etc., to report. 15.
PART III UNLOADING AND REMOVAL OF CARGO
Unloading of goods. 16.
Goods in customs area, etc., deemed in aircraft or vessel. 17.
Goods reported to be unloaded. 18.
PART IV ENTRY, EXAMINATION AND DELIVERY
Entry of cargo. 19.
Surplus stores may be entered. 20.
Provisions relating to mail, personal baggage, etc. 21.
Entry in absence of documents, etc. 22.
PART V BONDED WAREHOUSES
Appointment of bonded warehouses. 23.
Bonded warehouse keeper's licence. 24.
Procedure on revocation of appointment or expiry of licence. 25.
Provisions relating to Government bonded warehouses. 26.
Provisions relating to goods in Government bonded warehouses. 27.
Access to warehouse. 28.
PART VI WAREHOUSING PROCEDURE
Dutiable goods may be warehoused. 29.
Procedure on warehousing. 30.
Removal to warehouse of goods entered therefor. 31.
Operations in a warehouse. 32.
Regauging and revaluation. 33.
Delivery from warehouse in special circumstances. 34.
Entry of warehoused goods. 35.
Removal to another warehouse. 36.
Warehoused goods may be delivered for exportation or use as stores. 37.
Deficiencies on delivery of warehoused goods. 38.
Period of warehousing and sale of goods. 39.
Abandonment, etc., of warehoused goods. 40.
Goods remaining in warehouse after entry, etc. 41.
Penalty for unlawfully taking, etc., warehoused goods. 42.
PART VII PROVISIONS RELATING TO CUSTOMS WAREHOUSES
Goods deposited in a customs warehouse may be sold, etc. 43.
Goods deemed to be in a customs warehouse. 44.
PART VIII PROHIBITED AND RESTRICTED IMPORTS
Prohibited and restricted goods. 45.
Power to prohibit, etc. imports. 46.
PART IX ENTRY OUTWARDS AND LOADING OF AIRCRAFT AND VESSELS
Entry outwards of vessels. 47.
Loading, etc. 48.
Goods which may be loaded without entry. 49.
Goods for export not to be discharged. 50.
Provisions relating to export of certain goods. 51.
Stores for aircraft and vessels. 52.
Shortshipment of non-bonded goods. 53.
Goods liable to export duty. 54.
PART X GOODS FOR TRANS-SHIPMENT
Trans-shipment. 55.
PART XI DEPARTURE AND CLEARANCE OF AIRCRAFT AND VESSELS
Clearance required for departure to foreign port. 56.
Grant of clearance. 57.
Clearance to be produced. 58.
Deficiency or surplus in cargo or stores. 59.
Aircraft or vessel to bring to at boarding station. 60.
PART XII PROHIBITED AND RESTRICTED EXPORTS
Prohibited and restricted goods. 61.
Power to prohibit, etc., exports. 62.
PART XIII COASTING TRADE
Meaning of carriage coastwise. 63.
Carriage coastwise in vessel from foreign place. 64.
Loading and unloading of coastwise cargo. 65.
Transire required for departure coastwise. 66.
Transire to be delivered on arrival. 67.
Coasting vessel, etc., not to deviate from voyage. 68.
Examination of coasting vessel and goods. 69.
Power to prohibit, etc., carriage coastwise. 70.
TITLE V IMPORTATION AND EXPORTATION BY POST
Entry of postal articles. 71.
Production of postal articles. 72.
Customs declaration forms may be accepted in lieu of entries. 73.
Postal articles imported or exported contrary to the customs laws. 74.
Time of entry of postal articles. 75.
TITLE VI DUTIES
PART I LIABILITY TO DUTY
Liability to duty. 76.
Time of entry determines rate of duty. 77.
Exemption from duty of goods remaining on board. 78.
Exemption from duty of goods entered for exportation, etc. 79.
Derelict goods, etc., liable to duty. 80.
Re-imported goods. 81.
Exemption from import duty of temporary imports. 82.
Goods imported duty free liable to import duty on disposal. 83.
PART II APPLICATION OF DUTIES
Calculation of duty, etc. 84.
Duty on package in certain cases. 85.
Determination of ad valorem duty. 86.
PART III RECOVERY, REFUND, DRAWBACK, REMISSION AND REBATE OF DUTY
Recovery of duty. 87.
Repayment of sums overpaid. 88.
Short levy of erroneous refund. 89.
Drawback of duty. 90.
Disputes as to duty or drawback payable. 91.
Remission of duty. 92.
Rebate of duty. 93.
Refund of duty. 94.
Remission or refund of duty on goods not in accordance with contract. 95.
TITLE VII POWERS OF CUSTOMS OFFICERS
Power to require vessels, etc., to bring to. 96.
Power to board vessel, etc., and search. 97.
Power to patrol freely and moor vessel, etc. 98.
Power to stop vehicle suspected of conveying uncustomed goods, etc. 99.
Power to question persons arriving or leaving. 100.
Power to search persons. 101.
Power of arrest. 102.
Customs search warrants. 103.
Magistrates' search warrants. 104.
Power to require production of books, etc., relating to smuggled, etc., goods. 105.
General power to require production of documents, etc. 106.
Power to call for aid. 107.
Examination, sampling, etc., of goods subject to customs control. 108.
Customs officers not liable for acts done in good faith. 109.
TITLE VIII GENERAL OFFENCES
Offences with violence, etc. 110.
Offence to warn offender. 111.
Offence to impersonate a customs officer. 112.
Master of vessel, etc., used for smuggling guilty of offence. 113.
Offences relating to prohibited, restricted, and uncustomed goods. 114.
Offence to import or export concealed goods. 115.
Offence relating to declarations, goods, etc. 116.
Second conviction under section 114, 115 or 116. 117.
Prohibited supplier. 118.
Offence to refuse to produce documents, etc. 119.
Offence to interfere with customs gear. 120.
Offence to fail to report finding of uncustomed goods. 121.
Offence to offer goods for sale as smuggled goods. 122.
General penalty. 123.
Fine up to three times the value of the goods may be imposed. 124.
TITLE IX FORFEITURES AND SEIZURES
Goods liable to forfeiture. 125.
Provisions relating to goods liable to forfeiture. 126.
Aircraft, vessels, etc., liable to forfeiture. 127.
Power to seize goods, etc., liable to forfeiture. 128.
Procedure on seizure. 129.
Effect of conviction, etc., on things liable to forfeiture. 130.
Procedure after notice of claim. 131.
Provisions relating to condemnation. 132.
Restoration of seizures. 133.
TITLE X LEGAL PROCEEDINGS
Jurisdiction in respect of claims. 134.
Actions by or against the Comptroller. 135.
Limitation of proceedings. 136.
Provisions relating to proof, etc., in proceedings. 137.
Provisions relating to penalties for offences. 138.
Protection of witnesses. 139.
Reasonable grounds a defence in any action against customs officer. 140.
TITLE XI COMPOUNDING OF OFFENCES
Power of Comptroller to compound offence by agreement. 141.
TITLE XII AUTHORISED AGENTS
Authority of agents. 142.
Liability of authorised agents. 143.
Liability of owner for acts of authorised agent. 144.
TITLE XIII SECURITIES
Comptroller may require security. 145.
Provisions relating to giving of security. 146.
Provisions relating to sureties. 147.
Enforcement of bond. 148.
TITLE XIV SALES OF GOODS BY CUSTOMS
Customs sales of goods. 149.
Notice of sales. 150.
Withdrawal of goods from sale. 151.
Balance of proceeds of sale. 152.
TITLE XV MISCELLANEOUS
Regulations. 153.
Power of Minister in special cases. 154.
Provisions relating to all documents. 155.
Rewards. 156.
Provisions relating to commissioned vessels. 157.
SCHEDULES
FIRST SCHEDULE - Prohibited and Restricted Imports.
SECOND SCHEDULE - Prohibited and Restricted Exports.
THIRD SCHEDULE - Bahamian Standard for the Valuation of Goods for Customs Purposes.
FOURTH SCHEDULE - Customs Search Warrant.
CHAPTER 293
CUSTOMS MANAGEMENT
An Act to provide for the management and administration of customs, the licensing and controlling of warehouses, the liability to, the determination, recovery and remission of customs duties and for connected purposes.	4 of 1976 S.I. 118/1976 15 of 1983 5 of 1987 S.I. 29/1998 16 of 1990 S.I. 57/1990 S.I. 58/1990 25 of 1991 39 of 1992 S.I. 25/1992 S.I. 72/1995 22 of 1996 4 of 1998 39 of 1999
[Assent 30th June, 1976] [Commencement 26th August, 1976]
TITLE I PRELIMINARY
1. This Act may be cited as the Customs Management Act.	Short title.
2. (1) In this Act, unless the context otherwise requires-	Interpretation.
"aircraft" includes all flying machines of any description;
"airport" means any area of land or water equipped, set apart or commonly used for the landing and departure of aircraft;
"approved place of loading" and "approved place of unloading" means any quay, jetty, wharf or other place within a port or any part of a customs airport, appointed by the Minister under section 6 of this Act to be a place where goods may be loaded or unloaded;
"boarding station" means any place appointed by the Minister under section 6 of this Act to be a place for aircraft or vessel arriving at or departing from any port or place to bring to for the boarding by or the disembarkation of customs officers;
"bonded warehouse" means any warehouse appointed by the Minister under section 23 of this Act for the deposit of dutiable goods on which duty has not been paid and which have been entered to be warehoused;
"cargo" includes all goods imported, exported or carried coastwise in any aircraft or vessel other than such goods as are required as stores for consumption or use by or for that aircraft or vessel, its crew and passengers, and the bona fide personal baggage of such passengers;
"Comptroller" means the Comptroller of Customs appointed under section 3;
"Customs" or "the Customs" means the Customs Department;
"customs area" means any place appointed by the Minister under section 6 of this Act for the deposit of goods subject to Customs control;
"customs laws" includes this Act and any enactment relating to the Customs or to the importation, exportation, or carriage coastwise, of any goods, and any subsidiary legislation made under the authority of this Act or any such enactment;
"customs officer" means any officer appointed under section 3;
"customs revenue" means any amounts collectible by the Customs in accordance with the customs laws;
"customs warehouse" means any place approved by the Minister for the deposit of unentered, unexamined, detained, or seized goods, for the security thereof or of the duties due thereon;
"duty" includes any cess, levy, imposition, tax or surtax imposed by any customs law;
"export" with its grammatical variations and cognate expressions means to take or cause to be taken out of The Bahamas;
"foreign" means any place beyond the limits of The Bahamas;
"goods" includes all kinds of articles, wares, merchandise, livestock and electrical energy, and, where any such goods are sold under the provisions of this Act, the proceeds of such sale;
"goods under drawback" means any goods in relation to which a claim for drawback has been or is to be made;
"Government" means the Government of The Bahamas;
"Government bonded warehouse" means a bonded warehouse provided by the Government;
"import" with its grammatical variations and cognate expressions means to bring or cause to be brought into The Bahamas;
"light aircraft" means an aircraft of which the maximum total authorised weight as defined in the Colonial Air Navigation Order, 1961, does not exceed 12,500 lbs;
"master" includes any person for the time being having or taking charge or command of any aircraft or vessel;
"Minister" means the Minister of Finance;
"name" includes the registered mark of an aircraft;
"owner" in respect of-
(a) an aircraft, vessel, or vehicle, includes every person acting as agent for the owner, or who receives freight or other charges payable in respect of, or who is in possession or control of, the aircraft, vessel, or vehicle;
(b) goods, includes any person other than a customs officer acting in his official capacity being or holding himself out to be the owner, importer, exporter, consignee, agent, or the person in possession of, or beneficially interested in, or having control of, or power of disposition over, the goods;
"package" includes every means by which goods for conveyance may be cased, covered, enclosed, contained, or packed;
"port" means any place, appointed by the Minister under section 6, to be a port for the purpose of the customs laws; and in relation to aircraft, means a customs airport;
"postal article" includes any letter, postcard, newspaper, book, document, pamphlet, pattern, sample packet, small packet, parcel, package or other article whatsoever, in course of transmission by post;
"prescribed" means prescribed by regulations made under this Act;
"prohibited goods" means any goods the importation, exportation, or carriage coastwise of which is prohibited under the customs laws;
"proper officer" in relation to any power or duty under this Act means a customs officer who, by instruction, or with the concurrence, of the Comptroller exercises or performs that power or duty;
"restricted goods" means any goods the importation, exportation, or carriage coastwise of which is prohibited, save in accordance with any conditions regulating such importation, exportation or carriage coastwise, and any goods the importation, exportation or carriage coastwise of which is in any way regulated by or under the customs laws;
"smuggling" with its grammatical variations and cognate expressions means the importation, exportation, carriage coastwise of goods, or their removal between the Port Area of Grand Bahama and any other part of The Bahamas, with intent to defraud the customs revenue, or to evade any prohibition of, restriction on, regulation or condition as to, their importation, exportation, carriage coastwise or removal;
"sufferance wharf" means any place, other than an approved place of loading or unloading at which the Minister may, subject to such conditions as he may either generally or in any particular case impose, allow any goods to be loaded or unloaded;
"tons register" means the tons of a ship's net tonnage as ascertained according to the tonnage register regulations applicable to Bahamian registered ships;
"trans-shipment" with its grammatical variations and cognate expressions means the transfer, either directly or indirectly, of goods from an aircraft or vessel arriving in The Bahamas from a foreign port to an aircraft or vessel departing to a foreign port;
"transit shed" means any building appointed by the Minister under section 6 for the deposit of goods subject to customs control;
"uncustomed goods" means dutiable goods on which the full duties due have not been paid and goods, whether dutiable or not, which are imported or in any way dealt with contrary to the customs laws;
"vehicle" includes any conveyance for the transport of persons or goods by land;
"voyage" includes flight by aircraft;
"warehoused" means deposited in a bonded warehouse with the authority of the person in charge of such warehouse;
"warehouse keeper" means the holder of a valid warehouse keeper's licence granted under section 24.
(2) For the purposes of this Act-
(a) goods shall be deemed to be entered when the entry, made and signed by the owner in the prescribed manner, is accepted and signed by the proper officer at the port or place of importation or exportation, as the case may be, and when any duty due or deposit required under this Act in respect of the goods has been paid, or security has been given for compliance with this Act;
(b) the time of importation of any goods other than goods imported by post shall be deemed to be the time when the vessel carrying the goods comes within the limits of the port at which such goods are unloaded, or where the goods are brought by air, the time when the aircraft carrying the goods lands at the airport at which such goods are unloaded;
(c) the time of exportation of any goods other than goods exported by post shall be deemed to be the time at which the aircraft or vessel departs from its final position, anchorage or berth at the port at which such goods are loaded for exportation.
TITLE II ADMINISTRATION
3. (1) There shall be appointed a Comptroller of Customs and such other customs officers as may be necessary for the administration of this Act and the efficient working of the Customs Department.	Customs authorities.
(2) The Comptroller shall, subject to the control and direction of the Minister, be responsible for the administration of this Act.
(3) The Comptroller may authorise any officer appointed or deemed to be appointed under this Act to exercise any of the powers conferred or to perform any of the duties imposed by this Act upon the Comptroller, either in place of the Comptroller or concurrently with him.
(4) Any person appointed as a customs officer before the commencement of this Act, and serving on that date, shall be deemed to have been appointed under this section.
(5) Every person who is appointed to any permanent office or employment in the Customs Department shall, on his appointment thereto, make and subscribe before a magistrate, justice of the peace, or commissioner for oaths, a declaration in such form as may be prescribed.
4. (1) Any customs officer who-	Offence involving customs officers.
(a) in connection with any of his duties directly or indirectly asks for or takes any payment or other reward whatever, whether pecuniary or otherwise, or any promise or security for any such payment or reward, not being a payment or reward which he is lawfully entitled to claim or receive; or
(b) enters into or acquiesces in any agreement to do, abstain from doing, permit, conceal, or connive at any act or thing whereby the customs revenue is or may be defrauded, or which is contrary to the customs laws or the proper execution of his duty; or
(c) discloses any information acquired by him in the performance of his duties relating to any person, firm or business of any kind, except for the purposes of this Act or when required to do so as a witness in any court or with the approval of the Minister,
commits an offence and shall on conviction on information be liable to a fine of ten thousand dollars or to imprisonment for three years or to both such fine and imprisonment.
(2) Any person who-
(a) directly or indirectly officers or gives to any customs officer any payment or reward whatever, whether pecuniary or otherwise, or any promise or security for any such payment or reward; or
(b) proposes or enters into any agreement with any customs officer,
in order to induce him to do, abstain from doing, permit, conceal, or connive at, any act or thing whereby the customs revenue is or may be defrauded, or which is contrary to the customs laws or the proper execution of the duty of such officer, commits an offence and shall on conviction on information be liable to a fine of ten thousand dollars, or to imprisonment for three years or to both such fine and imprisonment.
5. The Minister may, by notice in the Gazette-	Customs seal and flag.
(a) appoint a seal of the Customs which shall be officially and judicially noticed, and, until another seal is appointed by the Minister, the seal in use at the commencement of this Act shall be the customs seal;
(b) appoint a flag of the Customs which shall distinguish vessels employed in the service of the Customs from other vessels.
TITLE III APPOINTMENT OF PORTS AND PLACES
6. (1) The Minister may, subject to such conditions as he thinks fit, by notice in the Gazette, appoint and specify for the purposes of this Act-	Appointment of ports, etc.
(a) ports;
(b) customs airports.
(2) The Minister may, subject to such conditions as he thinks fit, appoint and specify for the purposes of this Act-
(a) places of loading and unloading within ports and airports;
(b) boarding stations;
(c) customs areas;
(d) transit sheds;
(e) sufferance wharves;
(f) places for the landing and embarkation of persons;
(g) places for the examination of goods (including baggage).
(3) All ports, customs airports, places of loading and unloading, boarding stations, customs areas, transit sheds, sufferance wharves, places for landing and embarkation of persons and for the examination of goods in use at the commencement of this Act shall be deemed to have been duly appointed under this section.
7. (1) No person shall enter a customs area when forbidden to do so by a customs officer, nor remain therein when requested to leave by a customs officer.	Restrictions on entry, etc., to customs areas.
(2) A person or vehicle entering or leaving and all goods being brought into or out of a customs area, may be detained by any customs officer for search or for examination.
(3) Any person who contravenes subsection (1), commits an offence and shall on summary conviction therefor be liable to a fine of five hundred dollars.
TITLE IV IMPORTATION, EXPORTATION AND COASTING TRADE
PART I CUSTOMS CONTROL OF GOODS
8. The following goods shall be subject to customs control-	Goods subject to customs control.
(a) all imported goods, including goods imported through the Post Office, from the time of importation until delivery for home consumption or until exportation whichever first happens;
(b) all goods under drawback from the time of the claim for drawback until exportation;
(c) all goods subject to export duty or to any restriction on exportation from the time when the goods are brought to any port or place for exportation until exportation;
(d) all goods which are stored in a customs area pending exportation;
(e) all goods on board any aircraft or vessel while within any port or place in The Bahamas.
9. (1) No person shall, except in accordance with this Act, interfere in any way with goods subject to customs control.	Interference with goods subject to customs control.
(2) Any person who contravenes subsection (1) commits an offence and shall on summary conviction therefor be liable to a penalty of three times the value of the goods or one thousand dollars whichever is the greater, or to imprisonment for two years or to both; and the goods in respect of which the offence is committed shall be liable to forfeiture.
PART II ARRIVAL AND REPORT OF AIRCRAFT AND VESSELS
10. (1) Subject to section 15, the master of an aircraft or vessel arriving in The Bahamas-	Procedure on arrival.
(a) shall not, except where so allowed by the proper officer in any special circumstances, cause or permit the aircraft or vessel to land, touch at, or enter, any place in The Bahamas other than a port;
(b) shall, on arriving at any port, cause the aircraft or vessel to come as quickly as the conditions of the port admit up to the proper place of mooring or unloading without touching at any other place;
(c) shall, in proceeding to the proper place of mooring or unloading, bring to at the place appointed for the boarding of aircraft or vessels;
(d) shall, after arriving at the proper place of mooring or unloading, not depart therefrom except where the aircraft or vessel proceeds directly-
(i) to some other proper place of mooring or unloading; or
(ii) to some other port in The Bahamas; or
(iii) on a voyage to a foreign place;
(e) shall not, after the departure of such aircraft or vessel on a voyage to a foreign place, bring to within The Bahamas except in accordance with this Act, or with the permission of the proper officer, or for some cause which the master explains to the satisfaction of the proper office.
(2) The master of a vessel arriving in The Bahamas shall, if the Comptroller so requires, provide a proper officer boarding and remaining on the vessel for the purposes of this Act with proper and sufficient food and suitable bedding accommodation, or in lieu thereof, pay such sum as the Comptroller may order.
(3) Any master who contravenes any provision of this section commits an offence.
11. The proper officer may, unless other provision is lawfully made, direct at what particular part of any port or other place an aircraft or vessel shall moor or discharge its cargo.	Place of mooring, etc,
12. (1) No person, except the port pilot, the health officer, or any other public officer in the exercise of his duties and duly authorised in that behalf, shall, save with the permission of the proper officer, board any vessel before the proper officer.	Restriction on boarding before proper officer.
(2) Any person who contravenes this section, commits an offence and shall on summary conviction therefor be liable to a fine of five hundred dollars.	Restriction on boarding before proper officer.
13. (1) Within twenty-four hours after arrival in The Bahamas of any aircraft or vessel from a foreign port and before the unloading of any goods from such aircraft or vessel, the master or agent of the aircraft or vessel shall furnish to the proper officer a report, in such manner and form as may be prescribed, in respect of the aircraft or vessel and of its cargo and stores and of any package for which there is no bill of lading.	Report of arrival.
(2) Every such report shall show separately any goods which are in transit, any goods for trans-shipment, any goods which are to remain on board for other ports in The Bahamas, and any goods for re-exportation on the same aircraft or vessel.
(3) Any master or agent of an aircraft or vessel who-
(a) fails to furnish a report in accordance with this section;
(b) furnishes a report which is false or incorrect in any material particular;
(c) except with the knowledge and consent of the proper officer, causes or permits any goods to be unloaded contrary to subsection (1); or
(d) except with the knowledge and consent of the proper officer, at any time after arrival causes or permits any goods to be staved, destroyed, or thrown overboard, or any packages to be opened,
shall, unless a satisfactory explanation of the act or omission is given to the proper officer, be guilty of an offence; and any goods in respect of which an offence contrary to paragraph (a), (b), or (d) is committed shall be liable to forfeiture.
14. (1) The master or agent of every aircraft or vessel-	Master to furnish information, etc.
(a) shall answer fully and immediately all such questions relating to the aircraft or vessel, its cargo, stores, baggage, crew, and passengers, as may be put to him by the proper officer for the purposes of this Act;
(b) shall produce all such books and documents in his custody or control relating to the aircraft or vessel, its cargo, stores, baggage, crew and passengers, as the proper officer may require for the purposes of this Act;
(c) shall, before any person disembarks, unless permitted to do so by the proper officer, furnish to the proper officer who boards the aircraft or vessel on arrival at any port or place, a correct list in the prescribed form of the names of the passengers disembarking and of those remaining on board the aircraft or vessel, and also, if required by the proper officer, the names of the master and of the officers and members of the crew;
(d) shall, if required to do so by the proper officer, furnish to the officer at the time of furnishing the report under section 13(1), the clearance, if any, of the aircraft or vessel from the port from which the aircraft or vessel arrived.
(2) Any master or agent who contravenes any provision of this section, commits an offence.
15. (1) When an aircraft or vessel is lost or wrecked or is compelled to land or bring to within The Bahamas owing to accident, stress of weather or other unavoidable cause, the master or agent of the aircraft or vessel shall, with all reasonable speed, make report of the aircraft or vessel and of its cargo and stores to the nearest customs officer.	Master of wreck, etc., to report.
(2) Where an aircraft or vessel is found abandoned within The Bahamas, then, unless the master or agent thereof satisfies the Comptroller that all the provisions of this Act in relation to the aircraft or vessel and its cargo and stores have been complied with, the aircraft or vessel and its cargo and stores shall be liable to forfeiture.
(3) Any master or agent who contravenes subsection (1), commits an offence.
PART III UNLOADING AND REMOVAL OF CARGO
16. (1) Subject to this Act, no goods shall, save in accordance with any conditions which the proper officer may impose, be unloaded or removed from any aircraft or vessel arriving from a foreign place-	Unloading of goods.
(a) unless such goods have first been duly entered;
(b) except at a proper place of unloading, sufferance wharf, or transit shed;
(c) except into another vessel in order to be landed, in which case the goods shall be taken directly to and landed without delay at a proper place of unloading or at a sufferance wharf.
(2) All imported goods which have been unloaded or landed in accordance with subsection (1), shall be conveyed to a customs area and, if the proper officer so requires, shall be deposited in a transit shed, or, if the proper officer considers the goods to be unsuitable for storage in a transit shed, in such other place as the proper officer may direct, which place shall, for the purpose of such deposit, be deemed to be a transit shed.
(3) No imported goods shall be removed from any part of a customs area unless such goods have first been duly reported and entered and authority for their removal or delivery has been given by the proper officer:
Provided that the proper officer may, if he considers it necessary, direct the agent of any aircraft or vessel from which goods have been landed into any transit shed to remove such goods to some other place (which other place shall, for such purpose, be deemed to be a transit shed) selected by such proper officer and, if the agent fails to remove the goods when called upon, the proper officer may have them removed at the risk and expense of such agent.
(4) All imported goods entered for warehousing shall be removed by the importer by such routes, in such manner, and within such time, as the proper officer may direct to the warehouse for which they were entered and shall be delivered into custody of the person in charge of the warehouse:
Provided that, if the proper officer so requires, the owner shall first enter into a bond for the due warehousing of the goods.
(5) Any person who contravenes any provision of this section, or any condition or direction imposed or given by the proper officer, commits an offence; and the goods in respect of which the offence is committed shall be liable to forfeiture.
17. For the purpose of this Act, goods which have been unloaded and landed into a customs area shall be deemed to be in the importing aircraft or vessel until they are delivered from the customs area; and as long as such goods remain in the customs area the master of the aircraft or vessel shall be responsible under this Act as if the goods had not been removed from the aircraft or vessel.	Goods in customs area, etc., deemed in aircraft or vessel.
18. Where goods reported for discharge at a port are not duly unloaded and deposited in a customs area, the master or agent of the aircraft or vessel shall pay the duty thereon unless he explains, to the satisfaction of the proper officer, the failure to unload and deposit the goods.	Goods reported to be unloaded.
PART IV ENTRY, EXAMINATION, AND DELIVERY	Goods reported to be unloaded.
19. (1) Save as otherwise provided in the customs laws, the whole of the cargo of any aircraft or vessel which is unloaded or is to be unloaded shall be entered by the owners within five days, exclusive of Sundays and public holidays, after the commencement of discharge, or within such further period as may be allowed by the proper officer, either for	Entry of cargo.
(a) home consumption;
(b) warehousing; or
(c) trans-shipment.
(2) Where an entry is delivered to the proper officer, the owner of the goods shall furnish therewith full particulars supported by documentary evidence of the goods referred to in the entry.
(3) Entries for goods to be unloaded may be delivered to the proper officer for checking before the arrival at the port of discharge of the aircraft or vessel in which the goods are imported; and in any such case the Comptroller may, in his discretion, permit the goods to be entered before the arrival of the aircraft or vessel.
(4) Where goods remain unentered at the expiration of the period permitted under subsection (1) and of such further period as may have been allowed by the proper officer, then the goods shall, if the proper officer so requires, be removed to a customs warehouse by or at the expense of the agent of the aircraft or vessel in which the goods were imported.
20. The surplus stores of any aircraft or vessel may, with the permission of the proper officer, be entered for home consumption or for warehousing:	Surplus stores may be entered.
Provided that if such stores are prohibited or restricted goods, such stores may only be entered for warehousing and shall not be further entered or removed from the warehouse otherwise than for exportation.	Surplus stores may be entered.
21. (1) Notwithstanding sections 16 and 19-	Provisions relating to mail, personal baggage, etc.
(a) mail bags and postal articles in the course of transmission by post may be unloaded and delivered to an officer of the Post Office without entry;
(b) goods which are the bona fide personal baggage of the passengers, or members of the crew, of any aircraft or vessel may, subject to any regulations, be unloaded and delivered to such persons without entry;
(c) the proper officer may permit the unloading and delivery to the owner of any bullion, currency notes, coin, or perishable goods, without entry subject to an undertaking being given by such owner to furnish the necessary entry within ten days of the time of delivery.
(2) Any owner who contravenes an undertaking given under subsection (1)(c), commits an offence and shall on summary conviction therefor be liable to a fine of five hundred dollars.
22. (1) Where, for lack of sufficient documents or information, the owner of goods is unable to furnish full particulars of them for the purpose of making perfect entry, he shall make and subscribe a declaration to that effect on the prescribed bill of sight entry form.	Entry in absence of documents, etc.
(2) Where the information required to make perfect entry is obtainable by examination of the goods-
(a) the bill of sight shall be delivered to the proper officer and upon being signed by him shall be the warrant for the landing of the goods and for their examination by the owner in the presence of the proper officer;
(b) the owner shall endorse upon the bill of sight the details of his examination and shall within three days after the landing of the goods or within such further period as the proper officer may permit, deliver to the proper officer a perfect entry of the goods together with the bill of sight relating thereto and the goods shall be dealt with according to such perfect entry and may be delivered or warehoused as the case may be.
(3) Where the information required to make perfect entry is not obtainable by examination of the goods or any document necessary to make perfect entry is not immediately available, then-
(a) the owner shall deliver the bill of sight to the proper officer, who may, in the case of goods entered for home consumption, require the owner to deposit, in addition to the amount estimated as the duty on such goods, such further sum as the proper officer may think fit; and such estimated duty and further sum shall be held as a deposit;
(b) the bill of sight shall be deemed to be a provisional entry and the goods relating thereto shall be dealt with according to such provisional entry and may be delivered or warehoused as the case may be;
(c) where the goods are provisionally entered for home consumption, the deposit made in accordance with subparagraph (a) shall be forfeited unless the owner within three months of the date of the provisional entry, or within such further period as the Comptroller may allow, produces to the proper officer the information or documents requisite to the making of a perfect entry in respect of such goods and makes perfect entry thereof;
(d) where the owner makes perfect entry in accordance with the provisions of subparagraph (c), then-
(i) if the amount of the deposit is more than the full amount of the duty, the difference shall be refunded to the owner and the balance brought to account as duty;
(ii) if the amount of the deposit is equal to or less than the full amount of the duty, the deposit shall be brought to account as duty and the difference, if any, shall thereupon be paid by the owner to the proper officer.
PART V BONDED WAREHOUSES
23. (1) The Minister may on application by the owner of any building or the occupier of any building with the consent of the owner, by notice in the Gazette, appoint such building either as-	Appointment of bonded warehouses.
(a) a general bonded warehouse, for the warehousing of goods generally; or
(b) a private bonded warehouse, for the warehousing only of goods which are the property of the warehouse keeper.
(2) The Minister may also appoint, by notice in the Gazette, any building to be a Government bonded warehouse for the warehousing of goods generally.
(3) The Minister may refuse to appoint any building as a bonded warehouse and may, at any time, revoke any appointment which has been made.
(4) All buildings appointed as bonded warehouses at the commencement of this Act shall be deemed, according to the terms of such appointments, to have been duly appointed under this Act.
(5) Any person who uses a building or permits it to be used as a bonded warehouse without such building having been appointed as a bonded warehouse under this section, commits an offence and shall on summary conviction therefor be liable to a fine of one thousand dollars.
24. (1) No warehousing business shall be carried on in an appointed bonded warehouse except by a warehouse keeper licensed under this section.	Bonded warehouse keeper's licence.
(2) The person proposing to carry on the business of a warehouse keeper in respect to a building which has been appointed as a bonded warehouse shall apply to, and obtain from, the Comptroller a bonded warehouse keeper's licence.
(3) Every bonded warehouse keeper's licence shall be in the prescribed form and shall be subject to the payment of the prescribed annual fee and shall expire on the thirty-first December in each year.
(4) The Comptroller may require the person applying for a licence to furnish such security as the Comptroller may think appropriate as a condition to the grant of the licence; and the Comptroller may, at any time, require a warehouse keeper to furnish a new security in a different amount or on different terms.
(5) The Comptroller may, at any time, require a warehouse keeper to make such alterations or additions to the bonded warehouse as the Comptroller may consider necessary to ensure the proper security of warehousing of any goods.
(6) Any warehouse keeper who uses his bonded warehouse or permits it to be used in contravention of any of the terms of his licence, commits an offence.
25. (1) When the Minister revokes an appointment under section 23, the Comptroller shall cause a notice of revocation to be served on the warehouse keeper, and service on the warehouse keeper shall be deemed to be service on all owners of goods warehoused in the warehouse concerned.	Procedure on revocation of appointment or expiry of licence.
(2) Where a warehouse keeper proposes not to renew his warehouse keeper's licence in relation to any bonded warehouse, he shall cause notice of his intention to be given to the owners of all goods warehoused therein.
(3) Where the appointment of a bonded warehouse is revoked or the warehouse keeper's licence in relation thereto is not renewed, all goods warehoused therein shall, within such time as the Comptroller may direct, be entered and delivered for home consumption, or removal to another bonded warehouse, or for exportation as the case may be.
(4) Where goods have not been entered and delivered in accordance with subsection (3), the proper officer may cause them to be taken to a customs warehouse and thereupon the goods shall be dealt with in accordance with section 43.
26. Except for the requirements of licensing and the furnishing of security, the provisions of this Act relating to licensed bonded warehouses apply with the necessary modifications to Government bonded warehouses.	Provisions relating to Government bonded warehouses.
27. (1) Where goods are deposited in a Government bonded warehouse, the goods shall be subject to such rent and other charges as are prescribed by or under this Act; and, if the rent or charges are not paid to the proper officer when lawfully demanded, the goods in respect of which the rent of charges are due may be sold and the proceeds thereof applied in accordance with section 43.	Provisions relating to goods in Government bonded warehouses.
(2) Where goods are deposited in a Government bonded warehouse, the proper officer may-
(a) remove them, at the expense of the Government, from that warehouse to another Government bonded warehouse;
(b) upon giving the owner notice of not less than twenty-four hours save where immediate action is necessary, perform, in relation to the goods and at the expense of the owner thereof, all such acts as he may consider reasonably necessary for the proper custody and preservation of such goods;
(c) by notice inform the owners of the goods that he proposes to close the warehouse at the end of such period, not being less than three months from the date of service of the notice, as may be specified in the notice; and in any such case the notice shall specify the manner in which the goods shall be dealt with on the warehouse being closed.
28. (1) The proper officer shall at any time have access to any part of the bonded warehouse and may examine any goods therein; and for the purpose of obtaining such access he may break open the warehouse or any part thereof, or any adjacent premises.	Access to warehouse.
(2) No person, other than the proper officer or the warehouse keeper or any employee of the warehouse keeper duly authorised in that behalf, shall open any bonded warehouse or gain access to any goods therein save with the approval of the proper officer; and any person who contravenes this subsection, commits an offence and shall on summary conviction therefor be liable to a fine of one thousand dollars.
(3) No person shall enter a bonded warehouse, or any part thereof, contrary to the orders of a proper officer or shall refuse to leave any bonded warehouse, or part thereof, when directed to do so by the proper officer; and any person who contravenes this subsection, commits an offence and shall on summary conviction therefor be liable to a fine of two hundred dollars.
PART VI WAREHOUSING PROCEDURE
29. (1) Subject to this Act, dutiable goods may on first importation be warehoused in a bonded warehouse without payment of duty.	Dutiable goods may be warehoused.
(2) On or as soon as practicable after the landing of goods to be warehoused, the proper officer shall take and enter into a book a particular account of the goods and the account shall, subject to sections 33 and 38, be that upon which the duties in respect of such goods shall be ascertained and paid.	Dutiable goods may be warehoused.
30. (1) Where goods entered to be warehoused are delivered into the custody of the person in charge of a warehouse, the proper officer shall, save where the Comptroller otherwise directs, take a particular account of the goods, whether or not any account thereof has been previously taken.	Procedure on warehousing.
(2) The proper officer shall, in taking account of the goods, enter in the book for that purpose the name of the aircraft or vessel in which the goods were imported or, in the case of postal articles, the parcel post reference, the name of the owner of the goods, the number of packages, the mark and number of each package, and the value and particulars of the goods.
(3) After the account has been taken and the goods deposited in the warehouse in accordance with the directions of the proper officer, the officer shall certify at the foot of the account that the entry and the warehousing of the goods is complete; whereupon the goods shall be deemed to have been duly warehoused and any security entered into for the warehousing of the goods may, in respect of such goods, be discharged.
(4) Subject to section 35, all goods entered to be warehoused shall forthwith be removed to the warehouse for which they are entered and deposited therein.
(5) The owner of any warehoused goods shall mark the packages or lots thereof in such manner as the proper officer may direct and shall, subject to any further such direction, keep them so marked while they are warehoused.
(6) Any person who contravenes subsection (4) or (5) commits an offence; and the goods in respect of which the offence is committed shall be liable to forfeiture.
31. (1) Where goods entered to be warehoused are not duly warehoused by the owner, the proper officer may cause the goods to be removed to the warehouse for which they were entered.	Removal to warehouse of goods entered therefor.
(2) Where goods are removed in accordance with subsection (1) to a bonded warehouse, the warehouse keeper shall pay the cost of their removal and shall have a lien on them for such cost.	Removal to warehouse of goods entered therefor.
32. (1) Where goods are warehoused, the Comptroller may, subject to such conditions as he may impose-	Operations in a warehouse.
(a) permit the goods to be inspected, bulked, sorted, lotted, packed or repacked within the warehouse;
(b) permit samples of the goods to be taken by the owner;
(c) permit the name of the owner of the goods in the account taken under section 29 to be changed if application therefor is made on the prescribed form and signed by both the owner and the intended owner;
(d) permit the assembly or manufacture in the warehouse of any article consisting wholly or partly of the goods; and for this purpose the Comptroller may permit the receipt in a warehouse of duty free or locally produced articles required as components of the article to be so assembled or manufactured therein:
Provided that where the finished article is entered for home consumption, duty shall be paid on the goods forming part thereof according to the first account thereof taken upon the warehousing of the goods.
(2) Any person who contravenes any condition imposed by the Comptroller under this section, commits an offence; and the goods in respect of which the offence is committed shall be liable to forfeiture.
33. The proper officer may, either on the direction of the Comptroller or on the application and at the expense of the owner-	Regauging and revaluation.
(a) regauge, remeasure, reweigh, examine, or take stock of, any warehoused goods;
(b) revalue any warehoused goods liable to duty ad valorem which have deteriorated in quality,
and in either case the duty on the goods shall be payable according to the result, unless the proper officer considers that any loss or deterioration is excessive or has been wilfully or negligently caused, in either of which events the duty shall, subject to such reduction, if any, as the Comptroller may allow, be payable according to the original account.
34. (1) The Comptroller may, subject to such conditions as he may impose and to the giving of such security as he may think appropriate for the due return thereof or the payment of duties thereon, permit goods to be removed from any warehouse without payment of the duty for such purpose and period, and in such quantities, as he may think fit.	Delivery from warehouse in special circumstances.
(2) Any person who contravenes any condition imposed under subsection (1), commits an offence; and the goods in respect of which the offence is committed shall be liable to forfeiture.	Delivery from warehouse in special circumstances.
35. (1) Goods which have been warehoused may be entered either for-	Entry of warehoused goods.
(a) home consumption;
(b) exportation;
(c) removal to another warehouse;
(d) use as stores for aircraft or vessels; or
(e) rewarehousing.
(2) Where goods have been entered for warehousing, they may, before they are actually warehoused, be entered for home consumption, exportation, removal to another warehouse, or for use as stores for aircraft or vessels; and in any such case the goods shall be deemed to have been so warehoused and may accordingly be delivered for home consumption, exportation, removal to another warehouse, or for use as stores for aircraft or vessels, as the case may be, as if they had been actually so warehoused.
36. (1) Where warehoused goods are to be removed to another warehouse, the proper officer-	Removal to another warehouse.
(a) shall require the owner of the goods to deliver an entry thereof in such form and manner as the proper officer may direct;
(b) shall require the owner to give security in such amount, not being less than the duty chargeable on such goods, as the proper officer may think fit for the due arrival and rewarehousing of the goods within such time as the proper officer may consider appropriate; and
(c) shall transmit to the proper officer of the place where the goods are to be rewarehoused an account containing the particulars of the goods.
(2) The security given under this section shall not be discharged unless-
(a) the conditions attaching thereto have been satisfied;
(b) the full duty payable on the goods has been paid in accordance with the customs laws; or
(c) the goods are otherwise accounted for to the satisfaction of the proper officer, and any duties due in respect of any deficiency in the goods not so accounted for has been paid.
(3) On the arrival of the goods at the other warehouse, they shall be rehoused in the same manner as if they were being warehoused on first importation.
37. (1) Where warehoused goods have been entered for exportation or for use as stores for an aircraft or vessel proceeding to a foreign place, they may be delivered for that purpose but no warehoused goods shall be entered or delivered-	Warehoused goods may be delivered for exportation or use as stores.
(a) for exportation in a light aircraft or a vessel of less than ten tons register; or
(b) for use as stores for a light aircraft or a vessel of less than five hundred tons register.
(2) Where warehoused goods are delivered for exportation or for the purpose of being used as stores for an aircraft or vessel, they shall forthwith be put on board the aircraft or vessel for which they are entered.
(3) Any person who deals with warehoused goods contrary to this section, commits an offence and the goods shall be liable to forfeiture.
38. (1) The proper officer may examine and take stock of any warehoused goods which are delivered for home consumption, exportation, removal to another warehouse, or for use as stores for aircraft or vessels, or are to be rewarehoused or sold under section 39.	Deficiencies on delivery of warehoused goods.
(2) Where there is any deficiency between the quantity shown by the warehouse account and that ascertained pursuant to the examination of the proper officer, then, if the proper officer considers-
(a) that the deficiency is not excessive or that it was not wilfully or negligently caused, he may allow the deficiency and direct that the duty on the goods shall be payable, or that the rewarehousing entry shall be made, on the basis of the result of his examination;
(b) that the deficiency is excessive or that it was wilfully or negligently caused, he shall require the duty on the goods to be paid by the owner, according to the warehouse account:
Provided that-
(i) where the goods are to be rewarehoused, the duty on the deficiency shall be forthwith paid by the owner of the goods and the rewarehousing entry shall be made according to the result of the examination;
(ii) where the goods were warehoused in a bonded warehouse and are to be sold under section 39, the duty on the deficiency shall be forthwith paid by the warehouse keeper.
39. (1) All warehoused goods which have not been removed from a warehouse in accordance with this Act within two years of the date on which they were warehoused, shall be entered for rewarehousing.	Period of warehousing and sale of goods.
(2) Where goods required to be rewarehoused under subsection (1) are not so rewarehoused, then they shall be sold by public auction and the proceeds of sale thereof disposed of in the manner prescribed in section 43.	Period of warehousing and sale of goods.
40. (1) The Comptroller may, subject to such conditions as he may see fit to impose-	Abandonment, etc., of warehoused goods.
(a) permit the owner of warehoused goods to abandon the goods to the Customs;
(b) permit the owner to destroy the goods if, in the opinion of the proper officer, they are not worth the duty payable thereon or have become damaged, or are surplus, by reason of any operations in connection therewith carried out under section 32; and in either case the duty on the goods shall be remitted.
(2) Where under subsection (1) warehoused goods-
(a) are abandoned to the Customs, then they may, at the expense of the owner, be destroyed or otherwise disposed of in such a manner as the Comptroller may direct;
(b) in a Government bonded warehouse are permitted to be destroyed, the owner of the goods shall nevertheless be liable to pay to the proper officer the rent and other charges due on them.
41. Where any goods remain in a warehouse for a period of more than fourteen days after they have been entered for delivery therefrom or after they have been sold in accordance with this Act, then they shall, unless the Comptroller in any special case otherwise directs, be forfeited and may be destroyed or otherwise disposed of in such manner as the Comptroller may direct.	Goods remaining in warehouse after entry, etc.
42. Any person who-	Penalty for unlawfully taking, etc., warehoused goods.
(a) takes, or causes or permits to be taken, goods from any warehouse otherwise than in accordance with this Act; or
(b) wilfully destroys or damages any warehoused goods otherwise than in circumstances provided for in this Act,
commits an offence and shall on summary conviction therefor be liable to imprisonment for a term of two years, or to a fine of two thousand dollars or to both.
PART VII PROVISIONS RELATING TO CUSTOMS WAREHOUSES
43. (1) Where goods deposited in a customs warehouse are not lawfully removed within two months after deposit, they may be sold by public auction after one month's notice in the Gazette:	Goods deposited in a customs warehouse may be sold, etc.
Provided that goods which are of a perishable nature, may be sold by the proper officer without notice, either by public auction or otherwise, at any time after deposit in the customs warehouse.
(2) Where goods are deposited in a customs warehouse, their storage shall be subject to such rent and other charges as may be prescribed.
(3) Where goods are sold under this section, the proceeds thereof shall be applied in the order set out below in discharge of-
(a) the duties, if any;
(b) the expenses of removal and sale;
(c) the rent and charges due to the Customs;
(d) the port charges; and
(e) the freight and any other charges.
(4) If, after the proceeds of sale have been applied in accordance with subsection (3), there is a balance, the balance shall-
(a) if the goods were prohibited or restricted goods in relation to which there had been a contravention or if no application for the balance is made as provided for in paragraph (b) hereof, be paid into the customs revenue;
(b) in any other case, be paid to the owner of the goods if he makes application therefor within one month of the date of the sale.
(5) Where goods offered for sale in accordance with this section cannot be sold for a sum sufficient to cover the charges referred to in subsection (3), they may be destroyed or disposed of in such manner as the Comptroller may direct.
(6) Any customs officer having the custody of goods in a customs warehouse, or place of deposit deemed to be a customs warehouse, may refuse delivery therefrom until he is satisfied that all duties, expenses, rent, freight and other charges due in respect of them have been paid.
44. (1) Where under this Act goods are required to be deposited in a customs warehouse, the proper officer may, in his discretion, decide that it is undesirable or inconvenient to deposit them in a customs warehouse and direct that they be deposited in some other place; and thereupon the goods shall for all purposes be deemed to have been deposited in a customs warehouse as from the time that they are required to be so deposited.	Goods deemed to be in a customs warehouse.
(2) The owner of any goods deemed to have been deposited in a customs warehouse, shall, in addition to any rent or other charges referred to in section 43(2), be liable to pay such expenses incurred in the securing, guarding, and removing of the goods as the proper officer may consider reasonable, and neither the Comptroller nor any customs officer shall be liable for the loss of or damage to the goods occasioned by reason of being so deposited and dealt with.
PART VIII PROHIBITED AND RESTRICTED IMPORTS
45. (1) The goods specified in Head A of the First Schedule are prohibited goods and the importation thereof is prohibited.	Prohibited and restricted goods.
(2) The goods specified in Head B of the First Schedule are restricted goods and the importation thereof, save in accordance with the conditions of the relevant restriction, is prohibited.
(3) Subsections (1) and (2) shall not, save where expressly provided in the First Schedule to the contrary, apply to goods imported in transit, or for trans-shipment or as stores of any aircraft or vessel, but such goods shall be duly re-exported within such time as the Comptroller may specify; and if they are not so re-exported, then, as from the last date on which they should have been so re-exported, they shall be deemed to be prohibited or restricted goods, as the case may be, and to have been imported on that date.
46. (1) The Minister may, by order published in the Gazette, amend the First Schedule.	Power to prohibit, etc., imports.
(2) An order made under this section may specify goods, or any class of goods, either generally or in any particular manner and may prohibit or restrict the importation thereof from all places or from any particular country or place.
PART IX ENTRY OUTWARDS AND LOADING OF AIRCRAFT AND VESSELS
47. (1) The master or agent of every vessel in which goods are to be exported shall make entry outwards of such vessel to the proper officer in such manner and form as may be prescribed; and save with the permission of the proper officer-	Entry outwards of vessels.
(a) no such entry outwards of a vessel shall be made before the whole of the cargo reported in such vessel for discharge has been discharged;
(b) no goods shall be loaded on such vessel before such entry outwards is made.
(2) Any master or agent who permits any goods to be loaded contrary to subsection (1), commits an offence.
48. (1) Subject to this Act, save with the written permission of the proper officer and subject to such conditions as he may impose-	Loading, etc.
(a) no goods shall be put on board an aircraft or vessel departing to a foreign place unless the goods have first been duly entered;
(b) no goods shall be put on board an aircraft or vessel departing to a foreign place except from an approved place of loading or from a sufferance wharf or from a vessel on to which they have been loaded for the purpose of being transferred on to the aircraft or vessel;
(c) no goods shall be put on board any vessel departing to a foreign place before entry outwards of such vessel;
(d) all goods put on board any vessel to be loaded on to any aircraft or other vessel departing to a foreign place shall be so loaded within the limits of the port.
(2) Any person who contravenes any provision of this section or any condition which may have been imposed by the proper officer, commits an offence; and any goods in respect of which the offence is committed shall be liable to forfeiture.
49. (1) Notwithstanding section 48, the proper officer may permit-	Goods which may be loaded without entry.
(a) goods which are the bona fide personal baggage of the passengers, or members of the crew, of an aircraft or vessel to be put on board the aircraft or vessel and exported without entry;
(b) goods intended for sale or delivery to passengers or members of the crew of an aircraft or vessel to be put on board the aircraft or vessel without entry, subject to such conditions as he may impose;
(c) mail bags and postal articles in the course of transmission by post to be put on board and exported without entry;
(d) goods to be put on board any aircraft or vessel departing to a foreign place without entry subject-
(i) to an application being made by the owner in such manner and form as may be prescribed;
(ii) to an undertaking being given by the owner of such goods to furnish the necessary entry within ninety-six hours of the departure of the aircraft or vessel or such further time as the proper officer may specify; and
(iii) to such security, if any, being given by such owner for the due payment of any export duties as the proper officer may consider appropriate.
(2) Any person wh