1106 APPENDIX TO BRITISH CASE. 



3. If there is merchandise on board, and the vessel is bound to any 

 port in Canada, such clearance shall state whether any and which of 

 the goods are the produce of Canada, and, if the goods are such as are 

 liable to duties, whether the duties thereon have been paid; and in 

 such case, the master shall hand the clearance to the collector at the 

 next port in Canada at which he arrives, immediately on his arrival. 

 R. S., c. 32, s. 98. 



99. Before a clearance is granted to any vessel bound to a port or 

 place out of Canada, the owners or shippers or consignors of the 

 cargo on board such vessel shall deliver to the collector or other 

 proper officer of Customs entries of such parts of the cargo as are 

 shipped by them respectively, and shall verify the same by oath. 



2. Such entries shall specify the kinds and quantities of the articles 

 shipped by them respectively, and the value of the total quantity of 

 each kind of article, and whether the said goods are of Canadian or 

 of foreign production or manufacture. 



3. Such oath shall state that such entry contains a full, just and 

 true account of all articles laden on board of such vessel by such 

 owners, shippers or consignors respectively; and that the values of 

 such articles are truly stated according to their actual cost, or the 

 value which they truly bear at the port and time of exportation. 



4. In case the goods so shipped or any part thereof are or is liable 

 by law to any export duty, the amount of such duty shall be stated in 

 such entry; and no such entry shall be valid, and no clearance shall 

 be granted to such vessel until such duty is paid to the collector or 

 other proper officer of Customs. R. S., c. 32, s. 101. 



100. All goods or merchandise exported by sea, by land or by in- 

 land navigation shall be reported and entered outwards at the nearest 

 Custom-house, and a certified copy of the export entry shall be 

 attached to and accompany the waybill of goods; or, if exported from 

 any place where no Custom-house is established, they shall be re- 

 ported either in like manner at such nearest Custem-house or at the 

 port of exit from Canada, according to such regulations as are 

 established by the Governor in Council from time to time. 51 V., 

 c. 14, s. 22. 



101. Upon the entry outwards of any goods to be exported from a 

 Customs warehouse, either by sea or by land or by inland navigation, 

 as the case may be, the person entering the same for such purpose 

 shall, by and upon the making of such entry, whether so expressed in 

 such entry or not, become bound, when the entry aforesaid is for ex- 

 portation by sea, to the actual exportation of the said goods, and, 

 when the entry aforesaid is for exportation by land or inland naviga- 

 tion, to the actual landing or delivering of the goods at the place for 

 which they are entered outwards, or, in either case, to otherwise ac- 

 count for the said goods to the satisfaction of the collector or other 

 proper officer, and to produce, within a period to be named in such 

 entry, such proof or certificate that such goods have been exported, 



landed or- delivered or otherwise lawfully disposed of, as the 

 655 case may be, as shall be required by any regulation of the Gov- 

 ernor in Council, or by the collector or other proper officer. 

 51 V., c. 14, s. 22. 



102. If, within the period appointed in the entry for such exporta- 

 tion, there is produced to the collector or other proper officer the writ- 

 ten certificate of some principal officer of Customs or of colonial 



