STATUTES, PROCLAMATIONS, RULES, ORDERS, ETC. 1109 



any invoice or entry, and so many more as he or any appraiser deems 

 it expedient to examine for the protection of the revenue, to be sent 

 to the examining warehouse and there to be opened, examined and 

 appraised, the packages so to be opened being designated by the col- 

 lector. R. S., c. 32, s. 121. 



112. All the packages mentioned in any one entry, although of such 

 packages have been delivered to the importer, or some one on his be- 

 half, shall be subject to the control of the Customs authorities of the 

 port at which they are entered, until such of the packages as have 

 been sent to the examining warehouse for examination have been 

 duly opened and the contents examined and approved. 



2. The packages so delivered shall not be opened or unpacked be- 

 fore the goods contained in the package or packages sent to the ex- 

 nmining warehouse have been examined and passed as aforesaid : 

 Provided that this prohibition shall not extend beyond a period of 

 three days after the goods designated for examination have been 

 actually delivered at the examining warehouse. 51 V., c. 14, s. 24. 



113. Any package delivered without examination, or the goods, if 

 lawfully unpacked, shall, if required by the collector of the port at 

 which they are entered, be returned to the Customs or examining 

 warehouse within ten days of delivery ; and the collector shall use due 

 diligence in causing a proper examination thereof to be made, and 

 may, if he sees no objection, permit the remaining packages to be 

 opened and unpacked as soon as the contents of those sent to the Cus- 

 toms or examining warehouse have been examined and approved. 

 51 V., c. 14, s. 24. 



114. The collector may require from the importer or from his agent, 

 of any goods charged with duty, or exempt from duty or condition- 

 ally exempt therefrom, before admitting the said goods to entry, such 

 further proof as he deems necessary, by oath or declaration, produc- 

 tion of invoices or bills of lading, or otherwise, that such goods are 

 properly described and rated for duty or come properly within the 

 meaning of such exemptions. R. S., c. 32, s. 127. 



115. The collector shall require that the true invoice from the ex- 

 porter to the owner of the goods be delivered for duty purposes with 

 the bill of entry at the Custom-house, when such goods have been 

 sold by the exporter thereof prior to their arrival in Canada, al- 

 though the goods arrive in Canada consigned to a person other than 

 their owner. 3 E. VII., c. 14, s. 16. 



IMPORTATION, EXPORTATION, ARRIVAL AND DEPARTURE OF VESSELS. 



116. For the purpose of the levying of any duty, or for any other 

 purpose of this Act or any other law relating to the Customs, 



(a) the importation of any goods, if made by sea, coastwise or by 

 inland navigation, in any decked vessel, shall be deemed to 

 have been completed from the time the vessel in which such 

 goods were imported came within the limits of the port at 

 which they ought to be reported, and, if made by land or by 

 inland navigation in any undecked vessel then from the time 

 such goods were brought within the limits of Canada ; 



(&) the exportation of any goods from Canada shall be deemed to 

 have been commenced from the time of the legal shipment 

 of such goods for exportation after due entry outwards in 



92909 S. Doc. 870, 61-3, vol 5 18 



