378 PORT, CONSULAR, CUSTOMS, PILOTAGE, AND HARBOUR REGULATIONS, &c.
number of packages, with their marks, weight, quantity, and other such like parti- culars, and be accompanied by their delivery orders. The delivery orders will be stamped and returned to the consignees, who may then land their consignments. If cargo be unshipped without such delivery order duly stamped, it is liable to confisca tion, and the master to fine.
VIII. When the whole of the inward cargo is discharged, the vessel is examined by a Customs' officer. Shippers may then hand in to the Customs their Application to ship, which must, as in the case of the Application to Land, give full particulars, and be accompanied by their shipping orders. The shipping orders will be stamped by the Customs and returned to the shippers, who may then ship their goods. Goods shipped, or water-borne to be shipped, without such shipping order duly stamped, are liable to confiscation, and the master of the vessel receiving them on board is liable to fine.
IX.-Cargo which cannot be received on board must not be re-landed until it has first been examined at the Custom-house jetty.
X.-When the loading of a vessel is completed, a manifest of her outward cargo must be handed in to the Customs by the master or consignee. It must contain an account of the particular marks, numbers, and contents of every package on board. For exhibiting a false manifest, the master is liable to fine.
XI.—Goods cannot be placed in a cargo-boat, or leave the shore, or be landed, except at the authorized jetties between sunrise and sunset on all days, Sundays and holidays excepted.
XII.-Goods transhipped without special permission are liable to confiscation, and the masters to fine.
XIII.-All cargo-boats must be registered at the Custom-house, and must have their respective numbers conspicuously painted on them, in English and Chinese characters. Without special permission no cargo can be landed or shipped, except in cargo-boats duly registered and numbered.
XIV. Consignees or shippers should apply as early as possible for Customs' memo. of the duties payable by them. When they have paid the amount into the Hai-kwan bank or Receiving office, a duty receipt in Chinese will be given them, which they must exchange at the Custom-house for a printed receipt in English; the latter must be returned to the Custom-house by the consignee of the vessel when he desires to clear her.
Import duties are due upon the landing of the goods; Export duties on the ship- ment of the goods. Amendment in respect of weight or values must be made within twenty-four hours after the landing or shipment of the goods.
Tonnage dues are payable when the ship has been forty-eight hours in port, or when any cargo has been shipped or unshipped.
XV. When a vessel's clearance is applied for, her stamped delivery and ship- ping orders are examined, and if they are found in order, and the Customs are satis- fied of the correctness of the inward and outward manifests, and that the whole of the dues and duties have been paid, the clearance is issued, and the vessel is entitled to receive back her papers, and to leave the port.
XVI. Exemption certificates are granted on foreign goods re-exported to a Chinese port.
XVII. Drawback certificates are granted on foreign goods re-exported to a foreign country within twelve months from their importation upon the production of satisfactory evidence as to their port of destination.*
XVIII. The Custom-house is opened for the receipt and issue of all necessary papers from 10 A.M. to 4 P.M. on all days, Sundays and holidays† excepted.
All applications whatever regarding Customs' business should be addressed to
the Commissioner of Customs, Office of Maritime Customs, Shanghai.
• Drawback certificates are also granted, when applied for, instead of Exemption certificates, on foreign goods
re-exported to a Chinese port.
↑ The holidays which it has hitherto been the custom to observe are-The Foreign (Gregorian) New Year's day; the Chinese New Year's day, the day preceding, and the two days following; Good Friday; and Christmas day.