ANALYSIS OF CONTENTS.

1. Short title and operation of Act.

2. Division of Act.

PART 1.-PRELIMINARY.

3. Acts repealed. All regulations, appointments, &c., to remain in force. 4. Interpretation.

PART II.-MANAGEMENT AND OFFICERS.

5. Minister to manage the Customs.

6. Governor to appoint officers.

7. Persons employed in the Customs to be deemed officers. 8. Declaration by Officer.

9. Dismissal of officer on taking unauthorised fee.

10. Minister may appoint hours of attendance.

11. Exemption from public offices.

12. Holidays.

PART III.-COLLECTION OF DUTIES.

13. Duties to be levied according to standard weights and measures.

14. When new duties are imposed former ones to continue until new duties are chargeable.

15. Goods in warehouse to be subject to duties chargeable at time of clearance from the warehouse.

PART IV. DISPUTES AS TO DUTY PAYABLE ON GOODS.

16. In case of dispute importer to pay duty.

17. Action to be brought to recover duties in case of dispute. Costs of suit to

abide event.

18. Not to apply to goods seized for under-valuation.

PART V.-DISPUTES MAY BE SETTLED BY MINISTER.

19. Settlement of disputes.

20. Minister's order to be final. Force as an order of Justices in Petty Sessions. Justice may enforce order of Minister.

21. Power to keep order.

22. Power to administer oaths.

23. Power to summon witness.

PART VI. IMPORTATION.

Appointment of Wharres, &c. and Stations.

24. Governor may appoint ports and quays.

25. Stations and wharves.

Prohibition, Entry, Examination, Landing, and Warehousing.

26. Importation and warehousing.

27. Time of importation and arrival defined.

28. Prohibitions and restrictions. Table of prohibitions and restrictions.

29. Mineral oils may be sampled.

30. Governor may prescribe test.

31. Tea subject to examination on importation.

32. Tea unfit for food to be forfeited.

33. Exhausted tea.

34. Collector may detain goods unfit for consumption.

35. Order for destruction.

36. General provision inwards.

Report of Cargo.

37. Time and place of landing goods.

38. Officers to be stationed in ships in limits of any ports, and to be provided with accommodation.

39. Master to report ship and cargo within Twenty-four hours.

40. Goods not reported may be detained.

41. Goods may be landed forthwith on the special authority of the Collector. 42. Goods landed under special permission to be placed in "sufferance shed" unless duly cleared.

43. Goods landed under special permission to be deemed to be still on board importing ship until duly cleared.

44. Owner or occupier of "sufferance shed" not to deliver without the authority of the Collector.

45. In cases of wreck, master to report at the nearest Custom House.

46. Master to produce manifest to officer of Customs within Three miles of coast, and deliver a copy.

47. Packages reported contents unknown" for exportation may be opened. 48. Vessels forfeited in certain cases.

49. Officers to board ships.

50. Within what time goods to be entered and landed.

51. When imported goods remain on board after limited time, ship may be detained until expenses of watching goods are paid.

Entry of Goods generally.

52. Entry to be delivered to Collector.

53. Importer to pay duty.

54. As to payment of duty on goods in manifest, but not produced or landed. 55. Entry not valid if goods not properly described.

56. Production and verification of invoices of goods subject to a fixed rate of duty or exempt.

57. All goods to be examined by the officers.

58. Passengers' baggage.

Payment of Duties ad Valorem.

59. Declaration on entry of goods.

60. Value of goods, in certain cases, to be verified by declaration of importer

or agent.

61. Declaration to be signed in presence of Collector.

62. Collector shall seal invoices.

63. Value of goods arriving to the order of person not domiciled in Tasmania. 64. Collector may assess value.

65. Examination of Importer or agent on oath.

66. Valuators may be appointed to assess value.

67. If importer objects to pay duty how goods to be dealt with.

68. How cost of assessment to be defrayed.

69. Detention and sale of goods under value.

70. Fraudulent entries.

71. Applies to all goods.

72. Collector may require shipper's statement to be produced.

73. Production of fictitious invoice.

74. Preparing false invoices a misdemeanor.

75. Currency in which invoices to be made out.

76. Invoice to be attested.

77. Market value for duty.

78. No deduction for inside covering.

79. No deduction for packages when not in invoice.

80. Value to include royalty, &c.; and amount of royalty, &c. to le alded to

value, if deducted.

81. Value for duty of goods in transitu.

82. Minister to determine rate of discount.

83. Minister to determine value in some cases.

84. Incomplete medicinal or toilet preparations.

85. Penalty for importing or having blank invoices with certificates.

86. Production or seizure of invoices and books.

87. Penalty for withholding invoices.

88. Invoices and books to be produced on order of Court.

89. Person making false invoice cannot recover price of goods sold.
90. What shall be evidence of fraud in invoice or other paper.
91. Collector may impound invoices.

Entry of Goods by Bill of Sight.

92. Entry when goods are not known.

93. Entry to be perfected after examination.

94. Goods entered on Bill of Sight not to be delivered till duty paid. 95. If entry be not perfected, goods to be removed to warehouse. unduly entered, forfeited.

Abatement and Refund of Duty.

96. Goods damaged on voyage.

97. Collector to examine damage.

98. No amendment or refund except by permission of Minister.

Goods

99. Short-paid duty may be recovered. Goods of same owner may be stopped. 100. Overpaid duties not returnable after one year unless previously applied for.

Importation generally.

101. Importing vessel must be registered.

102. Derelict goods.

103. Provision as to live stock or perishable articles. 104. Officers may take samples.

105. Surplus stores may be entered as merchandise.

106. Entry of liquor at Customs for Home use.

107. Highest duty to be charged.

108. Parts to be charged as the whole.

109. Minor article may be exempted from duty. 110. Substitute for dutiable article.

111. Orders to be published.

112. Goods partially composed of dutiable articles.

113. Deposit on dutiable goods admitted into the Colony to be exported within

Three months.

114. Remission of duty on wines for officers of navy, &c.

115. Government Stores free of duty.

116. Minister may appoint places for the examination of goods on landing, and require security from the owner or occupier.

117. Goods to be unshipped at expense of importer.

Warehousing and Warehouses generally.

118. Appointment of warehousing ports and of warehouses.

119. Annual fee to be paid for private warehouse.

120. Fee payable in advance.

121. Exemption from payment.

122. Goods may be warehoused free of duty, subject to regulations.

123. Importer of goods intended to be warehoused without payment of duty to

deliver to Collector a bill of entry.

124. Collector shall issue certificate.

125. Effect of legal transfer.

126. Delivery of certificate to transfer and vest goods mentioned therein.

127. Goods in warehouse not to be in disposition of bankrupt because no notice

given of change of ownership.

128. Certain spirits may be delivered free of duty. 129. If warehouse fees in arrear, goods to be sold. 130. Goods not duly warehoused to be forfeited.

131. Goods may be resorted, repacked, &c.

132. Goods lost or destroyed, Minister may remit duties, 133. Duty on goods destroyed on removal may be remitted. 134. Spirits and tobacco may be re-gauged or re-weighed.

135. Wines and malt liquor may be converted into vinegar.

136. Duties on goods removed from warehouse without entry to be paid by the cccupier. Person so removing goods, or destroying goods in warehouse, guilty of a misdemeanor. Importer to be indemnified.

137. Penalty on opening warehouse without officer.

138. Certain vessels proceeding on a voyage permitted to ship limited quantity

of stores free of duty.

139. Coals for seagoing steamers.

140. Goods to be considered warehoused.

141. Warehoused goods to be cleared in Three years. 142. Goods uncleared in Three years to be sold.

143. Examination may be dispensed with.

144. Goods removed without authority to be forfeited.

145. Landing waiter to take account of goods landed to be warehoused.

146. Duty to be paid according to such account.

147. Warehoused goods to be deposited in original packages.

148. Regauges may be taken.

149. Collector may direct which goods may be bulked, &c.

150. Revenue not liable for goods consumed by fire, accident, or felony. 151. Officer of Customs to have access to goods.

Removal of warehoused Goods.

152. Goods may be removed from one warehouse to another.

153. An account of goods removed to be transmitted, and bond to be given. 154. Goods removed to be subject to same regulations as on importation.

155. Goods removed may be exported or duty paid on removal.

156. Entry for exportation or home use.

157. Person entering any goods for home use, deliver bill of entry.

158. Duty on deficiency of goods entered for exportation.

159. Re-examination and re-valuation.

160. Goods taken out of warehouse not exported.

161. Minister may order removal of goods from private to public warehouse. 162. Licensee of private warehouse responsible.

167. If goods of combustible nature landed, same to be deposited in available place by the Collector deemed fit.

168. Clearance of goods in Queen's Warehouse.

PART VII.-EXPORTATION.

169. Ship's entry outwards. Stiffening order.

170. Master to deliver manifest.

171. General provisions outwards.

172. Warehoused goods not to be exported in ships of less than Forty tons gross registered tonnage.

173. Entry outwards of warehoused goods, or goods for drawback.

174. Penalty.

175. Payment of export duty.

176. Goods about to be exported without due entry.

177. Time of clearance.

178. Goods not stated in entry to be produce of the Colony not to be so certified. 179. Entry outwards. Bill of entry to be delivered.

180. Bond to be given on exportation of goods from warehouse, or for drawback,

or transhipment.

181. Officer may board any ship after clearance. "Clearance."

182. Goods illegally removed to be forfeited.

183. Forfeiture of goods on non-shipment or illegal shipment.

184. Penalty for breaking seals.

185. Ships to bring-to at proper stations.

186. Time of exportation and departure.

187. Prohibitions of exportations.

188. Goods to be shipped at proper places and in legal hours.

189. Goods exported or carried coastwise contrary to order forfeited, and master to pay £100.

190. Ship's stores subject to same duty as goods.

PART VIII.-DRAWBACKS.

191. Governor may specify or otherwise determine drawbacks.

192. Forfeiture of goods and penalties.

Issue of Debentures for the payment of Drawback.

193. Debentures to be passed.

194. Declaration on debenture.

195. Drawback to be paid within two years.

196. Goods cleared to be exported for any drawback not duly exported to be

forfeited.

197. Not more than duty to be paid.

198. No drawback allowed on goods of less value than drawback claimed.

PART IX.-COASTING TRADE.

199. What are coasting vessels.

200. Coasting vessel to be confined to coasting voyage.

201. Times and places for landing and shipping.

202. Transires. General transires.

203. Goods to be duly discharged.

204. Officers may board coasting vessels.

Smuggling.-Restrictions on Small Craft.

205. Vessels and boats used contrary to Regulations forfeited.

206. Collector may grant special licences on terms.

207. Collector may revoke licences.

208. Vessels made use of in removal of prohibited goods forfeited.

209. Ships' boats to have the name of the ship and port.

210. Boat not belonging to ships to have name of owner and port thereon.

PART XIII.-FALSE DECLARATIONS OR ANSWERS AND COUNTERFEITING

220. Boats not to quit ship's side till hatches are sealed down.

221. Hours of discharge. No boat to go alongside until ship is reported.

PART XVI.-SMUGGLING.

222. As to ships and boats not bringing to, &c., and as to goods thrown overboard.

223. Vessels found hovering may be boarded and examined.

224. Vessels removing uncustomed or prohibited goods forfeited.

225. Ships not bringing-to may be fired upon.

226. Ships found light forfeited.

227. Ships, &c., with false bulk-heads to be forfeited.

228. Goods unshipped without payment of duty and prohibited goods liable to

forfeiture. Goods illegally removed from the warehouse.

Prohibited

goods exported. Goods concealed on board and goods packed therewith forfeited.

229. Restricted goods to be deemed run.

230. Goods concealed, to be forfeited.

231. Removing goods liable to duty without legal warrant.

232. Ships, goeds, and persons may be detained.