An Act respecting the Customs

Contents
An Act respecting the Customs.
 * Preamble.
 * PRELIMINARY&mdash;INTERPRETATION.
 * 1. Interpretation clause.
 * Collector.
 * Officer.
 * Vessel.
 * Master.
 * Owner, &c.
 * Goods.
 * Warehouse.
 * Customs Warehouse.
 * DUTIES AND EXEMPTIONS FROM DUTY.
 * 2. To what duties this Act applies.
 * 3. As to unenumerated articles bearing a similitude to enumerated ones, &c.
 * Articles made of more than one material.
 * Spirits flavored.
 * 4. Recital.
 * Governor in Council may declare the duty in doubtful cases, or that the goods are free from duty.
 * 5. Currency.
 * Weights and measures.
 * Greater or less quantities.
 * 6. Duties to be within the purview of Cap. 5, of this session.
 * To form part of Con. Rev. Fund.
 * ENTRY OF GOODS INWARDS&mdash;PLACE OF ENTRY.
 * 7. Goods not to be unladen except after due entry.
 * Exception : And at the hours and paces appointed for the purpose.
 * Stowage of cargo not to be altered, &c.
 * Forfeiture for contravention.
 * 8. Governor in Council to appoint places of entry, and alter the same.
 * 9. At what places only goods may be imported.
 * 2. Forfeiture of goods carried past the Custom House on importation by land or removed, &c.
 * Vessel forfeited in certain cases.
 * Vessels may be detained.
 * 3. And carriages in cases of importation by land.
 * ENTRY INWARDS&mdash;REPORT.
 * 10. Report to be made by the master of a Vessel arriving from sea, or coastwise.
 * Contents of such report.
 * Surplus stores.
 * 2. Production of bills of lading :&mdash;answering questions, &c.
 * Penalty for contravention.
 * 3. Goods, not reported, to be forfeited.
 * As to the necessary lightening of vessels.
 * 4. Goods intended for another port.
 * 5. Governor in Council may make regulations for the appointment of sufferance wharves and warehouses, for steamers, &c.
 * 6. As to fish, coin or bullion.
 * 7. Or live stock or perishable articles.
 * 11. Governor in Council may declare what shall be a coasting voyage.
 * What shall be deemed inland navigation.
 * Governor in Council may relieve coasters.
 * 12. Report to be made on importation by land or inland navigation.
 * Contents of such report.
 * 2. Forfeiture of goods unladen, &c., without being so reported&mdash;penalty for untrue report.
 * ENTRY&mdash;GENERAL FORM OF.
 * 13. Within what time entries shall be made by sea, or from any place out of the Province.
 * By inland navigation, or by land, in decked vessels.
 * In undecked vessels.
 * 2. Bills of entry inwards or outwards.
 * Duplicates.
 * Particulars required.
 * 3. Duties to be paid down, unless the goods are warehoused.
 * Warrant for unlading.
 * Permit, if required.
 * 4. In default of entry, goods may be taken to the Warehouse, and sold, if duties be not paid within a certain time.
 * 5. Proviso : as to goods not intended to be landed at the first port the vessel makes.
 * Where the entry shall be completed.
 * 14. Collector may require further proof that goods are properly entered, &c.
 * 15. Packages of which the contents are unknown, may be opened.
 * 16. No entry unless the goods correspond with the report.
 * Goods not corresponding with the entry to be forfeited.
 * Suspected packages may be opened.
 * 17. Quantity and value to be given in entry.
 * 18. Surplus stores of sea-going vessel to be liable to duty.
 * 19. Vessels entering Annapolis.
 * 20. Or the Great Bras d'Or.
 * ENTRY INWARDS&mdash;GOODS DAMAGED, &C.,&mdash;FREE GOODS&mdash;TARE.
 * 21. Abatement of ad valorem duties on goods imported by water and damaged.
 * How ascertained.
 * Remuneration to the merchants ascertaining such abatement.
 * 22. Return of duties on goods lost before landing&mdash;on what conditions to be obtained.
 * 23. Vessels unladen for the purpose of repairing damages.
 * 24. Goods sold for salvage.
 * 25. Goods wrecked or derelict, &c.
 * Sale for duty.
 * 26. Crown goods and others, exempted from duty, to be liable to duty if sold ;
 * Forfeiture if duty be not paid.
 * 27. Allowance for tare, &c., to be fixed by Governor in Council.
 * 2. Where real tare is known.
 * 28. Collector, &c., may take samples.
 * ENTRY INWARDS&mdash;VALUATION FOR DUTY.
 * 29. Recital.
 * Appraisers to be appointed.
 * They shall take an oath of office.
 * The oath.
 * Appraisers may be sent to any port to appraise goods.
 * 30. Mode of calculating value for ad valorem duties.
 * Duty of officers.
 * 2. Provision as to goods merely passing through a Country.
 * 31. What shall be deemed the fair market value for duty ad valorem.
 * Prosviso as to cash articles and discount or cash.
 * 32. Standards for qualities of sugar.
 * Forfeiture for entering certain Syrups, &c., under wrong names.
 * 33. Entry inwards by Bill of Sight&mdash;how and in what cases made.
 * Deposit of money for duty.
 * Provision if perfect entry be not made as stipulated.
 * 2. If the Importer swears that no invoice has been or can be received.
 * 3. In other cases entry not perfect without invoice.
 * 34. Invoice to be attested on oath by the owner of the goods.
 * Form of oath.
 * Bill of Entry to mention the value for duty and to be attested.
 * 35. As to any case where there may be more than one owner of goods.
 * 36. Invoice to be attested by one of the owners of such goods&mdash;and also by the importer or consignee.
 * And also by the oath of the non-resident owner, &c.
 * 37. Provision for the death, &c. of the owner, importer or consignee.
 * 38. Party entering may add to the value by the invoice so as to give he true value for the duty.
 * Importer bound by entry as to value of goods, &c.
 * Except against the the Crown.
 * 39. Before whom thee attestation of invoice or bills of entry may be made.
 * 2. Governor in Council may appoint other persons before whom attestation may be made.
 * 3. No person but the owner, &c., to take oath, except in certain cases.
 * Proviso.
 * 4. Governor in Council may alter oaths in Schedule.
 * 40. No person making or authorizing a false invoice of any goods, shall recover any part of the price thereof.
 * Evidence of Fraud.
 * 41. Collector to retain and file invoices.
 * Certified copies to be evidence.
 * Fee.
 * 42. Power of appraiser or collector to examine the parties on oaths &c.
 * 2. Penalty for refusing to attend &c., $50.
 * 3. Penalty for wilfully, false evidence.
 * Depositions to be filed in the office or the Collector.
 * 43. Importer dissatisfied with appraisement may appeal in certain cases.
 * Two merchants to be appointed to appraise the goods.
 * Their appraisement to be final.
 * 2. Remuneration of such merchants, and by whom paid.
 * 3. Penalty for refusing to act.
 * 44. Additional duty in cases of under-valuation.
 * Appraised value never to be less than Invoice value.
 * 45. Duties fixed by Collector to be final unless appealed from within a certain time to Minister of Customs.
 * No suits for recovery until after decision on appeal.
 * 46. Proviso.
 * ENTRY INWARDS&mdash;POWERS OF COLLECTOR FOR ENSURING FAIR VALUATION.
 * 47. Value of prize goods how ascertained for duty.
 * Collector may take the duty in kind.
 * Mode of taking the same, &c.
 * May take his choice of packages.
 * Goods taken, how dealt with.
 * 48. Collector may take goods on paying the value assigned in the bill of entry, adding ten per cent and charges.
 * How such goods may be dealt with.
 * 2. Bonus to collector, appraiser, &c., for diligence.
 * 49. Collector to cause a certain number of packages in every entry to be opened, &c.
 * Forfeiture of goods not mentioned in invoice, or fraudulently under-valued, &c.
 * Or for false statement in any oath, &c.
 * 50. Provision as to packages delivered to importer before examintion.
 * Bond to be given.
 * Proviso : for avoiding delay.
 * 2. Nature and amount of Bond.
 * ENTRY INWARD&mdash;GENERAL PROVISIONS.
 * 51. Onus of proof on due entry, on whom to lie.
 * 52. Duty paid goods may be branded or marked under regulations to be made by the Governor in Council.
 * 53. Permit certifying that duties have been paid on any goods to be granted at the request of the owner.
 * Particulars in such permit.
 * WAREHOUSING GOODS.
 * 54. What shall be Warehousing Ports.
 * Governor may appoint others.
 * 55. Goods may be entered for Exportation or warehoused without payment of duties subject to regulations of Governor in Council.
 * 2. Importer may sort or repack goods in warehouse for their preservation or disposal, and may take samples ;
 * And may remove the same in bond ;
 * And may pass the same on to any other Warehousing port, in Bond.
 * 3. Goods to be finally cleared within two years.
 * In default, collector may sell.
 * 4. Importer may be allowed to abandon packages, and not to be liable for duty.
 * 5. Bonds for duties in warehouse may be dispensed with in certain cases.
 * 6. Liability for freight.
 * 56. Goods taken out for exportation and relanded, &c., to be forfeited.
 * 57. Goods taken out of warehouse, subject to duties.
 * 58. Cattle and swine my be slaughtered, &c., and grain ground, in bond under regulations to be made by the Governor in Council.
 * To extend to the substitution of beef and pork, &c.
 * 59. Sugar may be refined in bond.
 * 60. Property in bond, how to be transferable.
 * 2. Transfers to be entered by the Collector in a book to be open to the Public.
 * 3. New Proprietor may give bond, &c.
 * Bond of original bonder may be cancelled.
 * Proprietor to be deemed the Importer.
 * 61. Allowance for leakage, &c., how made.
 * 62. All charges and expenses of unshipping, landing, &c., to be borne by the Importer.
 * 63. Not less then a certain quantity of goods to be taken out of warehouse at one time.
 * 64. Goods entered for warehousing to be deemed warehoused in certain cases.
 * 65. Bond to be given on entry for exportation of goods from warehouse&mdash;conditions.
 * Forfeiture for contravention of conditions.
 * 66. Who only may enter for exportation.
 * 67. Upon What evidence the bond may be cancelled.
 * 68. Warehoused goods taken as ships' stores.
 * ENTRY OUTWARDS.
 * 69. Entry of vessel outwards.
 * Particulars of such entry.
 * Stiffening order.
 * 2. Content to be delivered.
 * Particulars required in it.
 * Declaration to be made.
 * 3. Questions to be answered.
 * Clearance to be granted ;
 * Contents.
 * 4. Penalty for leaving without a clearance or not answering questions truly.
 * 5. Dispensation as to coasting trade.
 * 70. Governor in Council may require statistical information as to exports.
 * 71. Entry outwards of goods from warehouse must correspond with entry inwards.
 * 72. Entry outwards by agent in certain cases.
 * STEAMERS&mdash;ENTRY INWARDS AND OUTWARDS.
 * 73. Reports inwards or outwards may be made by pursers of Steamers.
 * Proviso.
 * BILLS OF HEALTH.
 * 74. Collectors may grant bills of health.
 * SMUGGLING&mdash;AND OFFENCES CONNECTED THEREWITH.
 * 75. Penalty on persons smuggling goods, using false invoices, &c.
 * Misdemeanor.
 * Imprisonment.
 * 76. Forfeiture and penalty for offering for sale goods pretended to be smuggled.
 * 77. Penalty for harboring smuggled goods.
 * 78. Company of persons found with smuggled goods.
 * Misdemeanor.
 * 79. Penalty for hiring persons to assist in smuggling, &c.
 * 80. Penalty on persons committing certain offences with regard to warehoused goods.
 * 2. Penalty for fraudulently opening warehouse.
 * 3. Penalty for altering or defacing marks.
 * 81. Spirits not to be imported except in certain vessels and packages.
 * Onus of proof of legal importation.
 * 82. Vessels, &c., used in conveying forfeited goods to be forfeited.
 * Penalty for assisting in landing, &c., such goods.
 * 2. Election of officer as to penalty how proved.
 * 83. Vessels found hovering may be boarded and examined.
 * Vessels continuing to hover may be brought into Port.
 * Penalty for not obeying the officer boarding.
 * 84. Penalty on persons on board smuggling vessels.
 * 85. Officers may board vessels and have free access to every part.
 * 86. May be stationed on board.
 * 87. Penalty for forging marks, &c., or selling goods with counterfeit marks.
 * Imprisonment in default of payment.
 * 2. False swearing to be perjury.
 * 88. Penalty for counterfeiting or using counterfeited papers, &c.
 * Or forging certificates, &c.
 * 89. Penalty for a false declara- tion or answer in cases not otherwise provided for.
 * 90. Officers employed in the Customs to be deemed employed for the prevention of smuggling.
 * What averment of such employment shall suffice.
 * 2. Their powers :
 * To search.
 * To detain vessels, carriages, &c.
 * To seize in certain cases.
 * 3. To call on persons to assist.
 * Reasonable cause of suspicion to he their justification.
 * 4. Penalty for refusing to stop ;
 * Or to assist.
 * Mode of recovery.
 * 91. Power to enter building, &c., in the day time.
 * 92. Writs of assistance how obtainable, and the powers of those acting under them.
 * How search shall be made.
 * Duration of Writ.
 * 93. Power to search the person, for smuggled goods.
 * Penalty for resisting search.
 * 2. Proviso.
 * Females.
 * 3. Proviso : Searching without reasonable cause.
 * 94. To what place goods, &c., are to be taken.
 * 95. How smuggled goods stopped on suspicion of being stolen, and taken to the Police Office, shall be dealt with.
 * 2. Penalty on any Police Officer neglecting to obey this section.
 * 96. Punishment of persons taking away goods, &c., seized.
 * Offence to be felony.
 * 97. Punishment of persons obstructing, assaulting or resisting officers, &c.
 * Firing at H. M's. vessels.
 * Wounding persons in H. M's. service ;
 * Or having goods liable to seizure, and being armed or disguised ;
 * Or destroying vessels or goods, or any Custom house, &c.
 * Such offences to be felony.
 * 98. Penalty on officers of the Customs, &c., conniving at any evasion of the Revenue Laws ;
 * And on persons bribing or offering to bribe them to connive.
 * PROCEDURE FOR ENFORCING PENALTIES.
 * 99. In what Courts penalties and forfeitures shall be recoverable.
 * If the amount be under $200.
 * 100. In whose name prosecutions may be brought.
 * 101. How penalties and forfeitures shall be recoverable in the Province of Quebec.
 * 2. Proviso.
 * 102. How penalties and forfeitures shall be recoverable in Ontario, N. B. or N. S.
 * 103. Proceedings before Justices of the Peace in certain cases.
 * Notice to parties.
 * Hearing if the case is defended, &c.
 * 2. Court.
 * 104. Defendant appearing may be required to give security for the penalty and costs, or imprisoned until he does so.
 * 2. Sufficient averment in information, &c.
 * 3. That any person was an officer of Customs.
 * 4. Those who recover any penalty or forfeiture, to have full costs of suit.
 * How penalties and costs may be levied.
 * Nolle prosequi on terms.
 * 105. Averment as to the doing of any thing within the limits of any port.
 * 106. Proof that goods have paid duty to lie on the owner.
 * 107. Notices to be posted in the Custom House and in the office of the Clerk of the Court.
 * 2. When the case shall be heard if claim be made, and security given.
 * 3. Claims not to be admitted unless made within a certain time ;
 * Nor without notice.
 * 108. How claims must be entered, in order to be valid.
 * 109. Claim not to be valid unless security be given to pay the cost and any penalty incurred.
 * 110. Things seized to be deemed condemned, if not claimed within a certain time.
 * Notice of claim required.
 * 2. They may be delivered to the owner on due security being given.
 * Conditions of the bond.
 * Enforcing bond.
 * 111. Cattle and perishable articles seized may be sold as if condemned.
 * Proceeds restored, if the seizure be declared null.
 * 2. Such cattle or article may be delivered to the owner on security being given.
 * 112. Sales to be by public auction.
 * 113. Appropriation of penalty and forfeitures.
 * 2. Distribution of the proceeds of penalties and forfeitures.
 * Power to remit penalty.
 * 114. Limitation of tine for bringing suits for penalties, &c.
 * 115. Appeals from convictions before Justices of the Peace.
 * 2. And from County and Circuit Courts.
 * 3. The Attorney General or Collector &c., appealing need not give security.
 * 116. Restoration of goods, &c., not to be prevented by appeal, provided security be given.
 * 117. On the trial of the validity of any seizure, no costs shall be recovered by plaintiff, if probable cause of seizure be certified.
 * Damages limited in actions arising out of seizure if probable cause for such seizure existed.
 * 118. Minister of Customs may order restitution on terms, which may be enforced.
 * PROTECTION OF OFFICERS.
 * 119. What notice of action for things done under this Act shall be given.
 * What evidence only may be adduced on the trial.
 * Costs.
 * 120. Officer may tender amends and plead such tender in bar.
 * Costs to defendant, if successful.
 * Money maybe paid into Court.
 * 121. Action to be brought within a certain time and at a certain place.
 * Costs.
 * 122. If probable cause be certified upon the record the plaintiff's costs and damages limited.
 * ORDERS OF THE GOVERNOR IN COUNCIL.
 * 123. Governor in Council may make regulations ;
 * 1. Slaughtering cattle or grinding grain in bond ;
 * 2. Branding and marking goods, tare ;
 * 3. Coasting trade ; and inland navigation.
 * 4. Ports of Entry, &c.
 * Passing canals, &c.
 * 5. Exempting produce of grain or logs grown in the Province, &c., for duty in certain cases ;
 * 6. Quantity, so exempted.
 * 7. Warehousing ; and Ware.
 * 8. Extending time for clearing warehouse goods ;
 * 9. Transfers of goods in bond ;
 * 10. Exemptions from duty of goods from B.N.A. Provinces.
 * 11. Distribution of penalties.
 * 12. Taking of bonds ;
 * Bonds taken with his sanction to be valid.
 * 13. Recital of case.
 * Governor in Council may make regulations as to the passing of goods through the Canadian Canals, &c.
 * Forfeiture for contravention.
 * 14. Other purposes.
 * General regulations to have the effect of special orders in cases to which they apply.
 * 124. Governor in Council may prohibit the exportation, &c., of certain goods.
 * 125. Regulations by Governor in Council may require oath, &c.
 * Or substitute declarations for oaths, &c.
 * 126. Penalties and forfeiture, for contravention of such regulations.
 * How recoverable.
 * 127. Mode of publication of regulations.
 * Revocation.
 * How regulations may be proved.
 * 128. Certain copies of Orders in Council to be evidence.
 * MISCELLANEOUS PROVISIONS.
 * 129. Affirmation to be made instead of an oath in certain cases, &c.
 * Punishment for faIse statements.
 * 130. Time of importation, &c., defined.
 * And of exportation ;
 * And of arrival and departure of vessels.
 * 131. Duties overpaid not returnable after three years, though wrongly paid.
 * 132. By whom bonds shall be taken to Her Majesty's use.
 * To be given prior to the delivery, &c., of the goods.
 * 133. Forms of papers to be directed by Minister of Customs and kept at Custom Houses.
 * 134. Certain documents to be presumptive evidence.
 * 135. Persons applying to transact business on behalf of another, to produce written authority.
 * Any thing done by such agent to be binding.
 * 136. Such agent may execute any bond or agreement, thereby binding his principal.
 * Instrument appointing such agent shall be valid if in form in schedule.
 * 137. Any partner may execute any bond, &c., without mentioning the names of the other members, &c.
 * Seals.
 * Proviso : form of signature.
 * 138. Acts &c., repealed. Con. Stat. Can. c. 17.
 * Caps. 12, 13, 14, 15, 16 of Rev. Slat. of Nova Scotia.
 * Caps. 27, 28, 29 of Rev. Stat. New Brunswick and any other enactment inconsistent with this act, &c.
 * Effect or repeal limited.
 * THINGS DONE UNDER REPEALED ACTS.
 * 139. Certain Regulations to remain in force.
 * 140. No new appointment of the officers, &c., to be necessary.
 * Salaries.
 * Bonds.
 * Treasurers and Deputies in N. B.
 * 141. Goods warehoused.
 * Appointment to warehouses.

Schedule&mdash;Forms
 * Declaration of the Owner, Consignee or Importer, with the Bill of Entry.
 * Oath or Affirmation of an Owner, Consignee or Importer or His Agent.
 * Oath or Affirmation of an Agent of the Owner, Consignee or Importer.
 * Oath or Affirmation of an Owner, Consignee, Importer Or Agent, on Entering Merchandize, Without Invoice.
 * Wording may be changed.
 * Appointment of an Attorney or Agent.
 * Oath of the Master of a Vessel Reported Inwards.