RESTRICTED

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(12)

Master of ship from foreign ports having entered the 12 miles limit of the China coast will be fined at same or twice the value of the goods, if he allows goods to be discharged before the ship has arrived at the anchorage

If the case is where discharging is permitted and Discharge Permit obtained. considered serious, the goods and/or ship are liable to be confiscated. Any other ship to which such goods are being trans-shipped or assisting in their loading or unloading will be dealt with similarly.

(13) For con^unicating by signals or otherwise with ship engaged in smuggling, a fine not exceeding JMP 9,000,000 will be imposed.

(14) For importing, exporting, landing or shifting goods by vessel, airplane or vehicle without Customs permission, a fine of JMP 1,200,000/18,000,000 will be imposed. If the case is considered serious, the goods and/or vessel, airplane or vehicle are also liable to be confiscated.

(15) Ship's Haster failing to submit cargo manifests for examination according to Customs regulations will be fined JMP 600,000/9,000,000.

(16) For unmanifested goods on board discovered by the Customs, both its owner and the aster will be fined JMP 1,200,000/1 8,000,000. If the case is considered serious, the goods are also liable to be confiscated. For omission to have unit of cargo made up of two or more bags stated on the manifests a fine not exceeding JMP 9,000,000 will be imposed.

(17) If goods on board are short or what are manifested, the Master will be fined a sum not exceeding JMP 9,000,000, unless it can be proved that the shortage is due to discharging by error at other port en route or shortshipment at port of origin.

(18) The Master will be fined JMP 1,200,000/9,000,000 if his ship leaves the port prior to submitting export manifests for examination and obtaining Customs Clearance.

(19) Airplane from abroad will be fined a sum not exceeding JKP 9,000,000 if goods on board are being dischar; ed before declaration and Discharge Permit obtained. If the case is considered sericus, the goods and/or airplane are also liable to be confiscated.

(20) For making illegal entry to places on board vessel, airplane or vehicle, the Custon House or other godowns in an attempt to remove goods or luggage kept in custody therein by the Customs under lock and seal, or to alter, remove or destroy such look and seal, a fine of JMP 600,000/9,000,000 will be imposed.

(21) Any person importing or exporting goods without customs permission or engaged in the trade of such smuggled goods, beside being held responsible for the Custom duty evaded, will be fined one to three times of the evaded duty according to the case, or having the goods confiscated. A Pino not exceeding the value of such goods will be imposed for duty-free goods. In case of prohibited goods or goods under special control, they will be confiscated, with the perpetrators liable to be sentenced by the Court, if the case is considered genious. Those engaged in the loading, unloading, transporting, concealing.

tering or trading of goods which they know to have been amugyled will be fined

sum not exceeding JMP 9,000,000, with such goods also liable to be confiscated.

(22) For committing me of the following acts in declaring inward or outward cergo, a fine of one to three times of the evaded duty will be inposed, or the cargo confiscated.

For under-declaring the qtity of oods. For false declaration of the que, Producing false invoice or other Other acts purporting↑ Unsig

of goods.

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