Interpretation.
4. Agent of owner of goods to be deemed owner for certain purposes.
5. When ship's agent may act for master.
CHAPTER II.
APPOINTMENT AND POWERS OF OFFICERS, ETC.
6. Appointment of Customs-officers.
7. Delegation of powers under section 6.
8. Performance of duties of Customs-collector, where no custom-house.
9. Power to make rules.
10. Customs-officers exempted from service on jury or inquest !or as assessors.
CHAPTER 111.
APPOINTMENT OF PORTS, WHARVES, CUSTOM-HOUSES, WAREHOUSES
AND BOARDING AND LANDING-STATIONS.
11. Power to appoint ports, wharves and custom-houses.
12. Power to declare places to be ports for coasting-trade.
13. Power to declare that foreign ports shall be regarded as customs-ports for certain
purposes.
14. Power to declare warehousing ports.
15. Power to appoint public warehouses.
16. Power to license private warehouses.
Form of application for licence.
Revocation of licence.
17. Stations for Customs-officers to board and land.
CHAPTER IV.
POHIBITIONS AND RESTRICTIONS OF IMPORTATION AND EXPORTATION.
Sections.
18. Prohibitions.
19. Power to prohibit or restrict importation or exportation of goods.
19A. Detention and confiscation of goods whose importation is prohibited. CHAPTER V.
LEVY OF, AND EXEMPTION FROM, CUSTOMS-DUTIES.
20. Goods dutiable.
21. Goods partially composed of dutiable articles.
22. Power to fix tariff-values.
23. General power to exempt from customs-duties.
Power to authorize, in special cases, exemption from duty.
24. Baggage in actual use.
25. Re-imported articles of country-
p
roduce.
Proviso.
26. Excise-duty on importation of certain country goods.
27. Goods derelict and wreck.
28. Country provisions and stores may be shi
p
ped free of duty.
29. Owner to dec
l
are real value, etc., of goods in bill of entry or shipping bill.
Power to require production of invoice, etc.
30. "Real value" defined.
31. Examination of ad valorem goods.
32. Procedure where such goods are undervalued by owner.
33. Abatement allowed on damaged goods.
Reduced duty how determined.
34. Deterioration of tariff-va
l
ue goods.
34A. Abatement of duty on goods en which duty is levied on quantity.
35. No abatement when duty is levied on quantity.
36. Restriction on amendment of bill of entry or shipping bill.
37. Alteration of import-duty or tariff-valuation.
38. Alteration of export-duty or tariff-valuation.
39 Payment of duties short-levied or erroneously refunded.
40. No refund of charges erroneously levied or paid, unless claimed within three months.
41. Power to give credit for, and keep account-current of, duties and charges.
CHAPTER VI.
DRAWBACK
Sections.
42. Drawback allowable on re-export.
Conditions for grant of drawback.
43. Drawback on goods exported to customs-port and thence to foreign port.
Proviso.
43A. Drawback on goods taken into use between importation and re-exportation.
44. Drawback of duties on wine and spirit allowed for officers of Navy.
45. Persons entering such wine or spirit for drawback to declare name and rank of officer
claiming same.
46. Transfer of wine or spirit from one naval officer to another.
47. Provisions and stores for the Burma Navy.
48. * * * *
49. (a) Power to declare what goods are identifiable,
(b) and to prohibit drawback in case of specified foreign port
50. When no drawback allowed. 51. Time to claim drawback.
When payment made.
52. Declaration by parties claiming drawback.
Interpretation.
4. Agent of owner of goods to be deemed owner for certain purposes.
5. When ship's agent may act for master.
CHAPTER II.
APPOINTMENT AND POWERS OF OFFICERS, ETC.
6. Appointment of Customs-officers.
7. Delegation of powers under section 6.
8. Performance of duties of Customs-collector, where no custom-house.
9. Power to make rules.
10. Customs-officers exempted from service on jury or inquest !or as assessors.
CHAPTER 111.
APPOINTMENT OF PORTS, WHARVES, CUSTOM-HOUSES, WAREHOUSES
AND BOARDING AND LANDING-STATIONS.
11. Power to appoint ports, wharves and custom-houses.
12. Power to declare places to be ports for coasting-trade.
13. Power to declare that foreign ports shall be regarded as customs-ports for certain
purposes.
14. Power to declare warehousing ports.
15. Power to appoint public warehouses.
16. Power to license private warehouses.
Form of application for licence.
Revocation of licence.
17. Stations for Customs-officers to board and land.
CHAPTER IV.
POHIBITIONS AND RESTRICTIONS OF IMPORTATION AND EXPORTATION.
Sections.
18. Prohibitions.
19. Power to prohibit or restrict importation or exportation of goods.
19A. Detention and confiscation of goods whose importation is prohibited. CHAPTER V.
LEVY OF, AND EXEMPTION FROM, CUSTOMS-DUTIES.
20. Goods dutiable.
21. Goods partially composed of dutiable articles.
22. Power to fix tariff-values.
23. General power to exempt from customs-duties.
Power to authorize, in special cases, exemption from duty.
24. Baggage in actual use.
25. Re-imported articles of country-
p
roduce.
Proviso.
26. Excise-duty on importation of certain country goods.
27. Goods derelict and wreck.
28. Country provisions and stores may be shi
p
ped free of duty.
29. Owner to dec
l
are real value, etc., of goods in bill of entry or shipping bill.
Power to require production of invoice, etc.
30. "Real value" defined.
31. Examination of ad valorem goods.
32. Procedure where such goods are undervalued by owner.
33. Abatement allowed on damaged goods.
Reduced duty how determined.
34. Deterioration of tariff-va
l
ue goods.
34A. Abatement of duty on goods en which duty is levied on quantity.
35. No abatement when duty is levied on quantity.
36. Restriction on amendment of bill of entry or shipping bill.
37. Alteration of import-duty or tariff-valuation.
38. Alteration of export-duty or tariff-valuation.
39 Payment of duties short-levied or erroneously refunded.
40. No refund of charges erroneously levied or paid, unless claimed within three months.
41. Power to give credit for, and keep account-current of, duties and charges.
CHAPTER VI.
DRAWBACK
Sections.
42. Drawback allowable on re-export.
Conditions for grant of drawback.
43. Drawback on goods exported to customs-port and thence to foreign port.
Proviso.
43A. Drawback on goods taken into use between importation and re-exportation.
44. Drawback of duties on wine and spirit allowed for officers of Navy.
45. Persons entering such wine or spirit for drawback to declare name and rank of officer
claiming same.
46. Transfer of wine or spirit from one naval officer to another.
47. Provisions and stores for the Burma Navy.
48. * * * *
49. (a) Power to declare what goods are identifiable,
(b) and to prohibit drawback in case of specified foreign port
50. When no drawback allowed. 51. Time to claim drawback.
When payment made.
52. Declaration by parties claiming drawback.
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