1110 APPENDIX TO BRITISH CASE. 



any decked vessel, or, if the exportation is by land or in any 

 undecked vessel, from the time the goods were carried beyond 

 the limits of Canada; 



(c) the date of exportation in any decked vessel of any goods to 



Canada, from any port or place out of Canada, shall be 

 deemed and taken to be the date at which such goods actually 

 left such port or place out of Canada for their destination 

 in Canada, which date may be established by the production 

 of the clearance of the vessel from such port or place out of 

 Canada, or the oath of the master as to the date of sailing. 

 if such sailing were subsequent to the date of the clearance; 



(d) the time of the arrival of any vessel in a Canadian port shall 



be deemed to be the time at which the report of such vessel 

 was, is, or ought to have been made; 



(e) the time of the departure of any vessel from a Canadian port 



shall be deemed to be the time of the last clearance of such 

 vessel on the voyage on which she departed. 52 V., c. 14, 

 s. 12. 



DUTIES CONSTITUTE A DEBT. 



117. The true amount of Customs duties payable to His Majesty 

 with respect to any goods imported into Canada or exported there- 

 from shall, from and after the time when such duties should have 

 been paid or accounted for, constitute a debt due and payable to His 

 Majesty, jointly and severally, from the owner of the goods at the 

 time of the importation or exportation thereof, and from the im- 

 pcrter or exporter thereof, as the case mav be ; and such debt may. at 

 any time, be recovered with full costs or suit, in any court of com- 

 petent jurisdiction. R. S., c. 32, s. 7; 4 E. VII., c. 10, s. 2. 



657 GOODS TO BE IMPORTED IN REGISTERED VESSELS. 



118. No person, unless he is authorized by the Governor in Council, 

 shall import any goods, wares or merchandise from any port or place 

 out of Canada in any vessel which has not been duly registered and 

 has not a certificate of such registry on board. R. S., c, 32, s. 170. 



REMOVAL OF GOODS AFTER ENTRY AND PAYMENT OF DUTY. 



119. When any person has occasion to remove, from any port of 

 entry to any other port or place, any goods duly entered and on 

 which the duties imposed by law have been paid, the collector or 

 principal officer of the Customs at such port, on the requisition in 

 writing of such person, within thirty days after the entry of such 

 goods, specifying the particular goods to be removed and the pack- 

 ages in which such goods are contained with their marks and num- 

 bers, shall give a permit or certificate in writing signed by him, bear- 

 ing date of the day it is made, and containing the like particulars, 

 and certifying that such goods have been duly entered at such port 

 and the duties paid thereon, and stating the port or place at which 

 the same were paid, and the port or place to which it is intended to 

 convey the goods and the mode of convej r ance, and the period within 

 which they are intended to be so conveyed. R. S., c. 32, s. 132. 



