CAP. 109]
Ships' stores.
Foreign landing certificate and receipt for stores to be delivered to Superintendent.
Dutiable Commodities.
6. The master or any person for the time being in charge of any ship or aircraft in which there are stores to which these regulations apply shall-
(a) keep a record of the stores and promptly make all necessary entries in the record;
(b) supply or sell such stores only to members of the crew or to passengers;
(c) not issue in any one day any greater quantity of such stores than is sufficient for the use of members of the crew and passengers on that day.
7.
(1) Within a reasonable time after the export of goods on which the duty exceeds one hundred dollars, the exporter shall, if the goods are dutiable or exported on drawback, deliver to the Director a certificate of the authority of the place of destination that the goods have been duly landed there.
(2) When any goods (including stores) which are dutiable or exempted from duty or exported on drawback are delivered under permit for export on board any ship, aircraft, train or vehicle or to the Post Office, the exporter shall forthwith furnish to the Director indorsed on the permit---
(a) a certificate signed by a revenue officer that he has examined the goods; and
(b) a receipt for the goods signed by the master of the ship or the person in charge of the aircraft, or if the goods are sent by post, by an officer of the Post Office; or in other cases a certificate signed by a revenue officer that the goods have been so delivered.
(3) Every person requiring a permit to export any goods to which this regulation applies shall furnish to the Director a bond, with such cash or other security as he may direct, for the due observance of this regulation.
When duty payable.
8.
PART III-DUTY.
A.-Payment of duty.
Duty shall be paid upon dutiable goods-
(a) if imported and not removed to a general bonded or licensed warehouse—
280
CAP. 109]
Ships' stores.
Foreign landing certificate
and receipt for stores to
be delivered
to Super- intendent.
Dutiable Commodities.
6. The master or any person for the time being in charge of any ship or aircraft in which there are stores to which these regulations apply shall-
(a) keep a record of the stores and promptly make all
necessary entries in the record;
(b) supply or sell such stores only to members of the
crew or to passengers;
(c) not issue in any one day any greater quantity of such stores than is sufficient for the use of members of the crew and passengers on that day.
7.
(1) Within a reasonable time after the export of goods on which the duty exceeds one hundred dollars the exporter shall, if the goods are dutiable or exported on drawback, deliver to the Director a
the Director a certificate of the authority of the place of destination that the goods have been duly landed there.
(2) When any goods (including stores) which are. dutiable or exempted from duty or exported on drawback are delivered under permit for export on board any ship, aircraft, train or vehicle or to the Post Office, the exporter shall forthwith furnish to the Director indorsed on the permit---
(a) a certificate signed by a revenue officer that he has
examined the goods; and
(b) a receipt for the goods signed by the master of the ship or the person in charge of the aircraft, or if the goods are sent by post, by an officer of the Post Office; or in other cases a certificate signed by a revenue officer that the goods have been so delivered.
(3) Every person requiring a permit to export any goods to which this regulation applies shall furnish to the Director a bond, with such cash or other security as he may direct, for the due observance of this regulation.
When duty payable.
8.
PART III-DUTY.
A.-Payment of duty.
Duty shall be paid upon dutiable goods-
(a) if imported and not removed to a general bonded
or licensed warehouse—
280
No comments yet.
Private notes are available after approval.