STATUTES, PROCLAMATIONS, RULES, ORDERS, ETC. 1111 



GOODS EXEMPT FROM DUTIES. 



120. All goods exempt from duty as being imported or taken out of 

 warehouse for the use of His Majesty's troops, or for any purpose for 

 which such goods may be imported free of duty, shall, in case of the 

 sale thereof after importation, become liable to and be charged with 

 the duties payable on like goods on their importation for other pur- 

 poses. R. S., c. 32, s. 160. 



121. Goods claimed to be exempt from duty under any Act relat- 

 ing to duties of Customs shall, in the entry thereof be described and 

 set forth in the words by which they are described to be free in the 

 Act. 



2. If the goods do not answer such description, the collector or 

 other proper officer may seize the same as forfeited, or, if the col- 

 lector deems it expedient, he may detain the goods and report the case 

 for the action of the Commissioner of Customs and the decision of 

 the Minister as provided in this Act. R. S., c. 32, s. 161. 



GOODS LANDED OR SOLD FOR REPAIRS TO VESSELS. 



122. If any vessel which has received damages puts into a port in 

 Canada to which she is not bound, having dutiable goods on board, 

 which it is necessary to land for the purpose of repairing the vessel 

 in order to enable her to proceed on her voyage, the collector, upon 

 application of the master or agent, may permit such goods to be un- 

 laden and deposited in a warehouse in the custody of the collector; 

 and the collector shall cause to be taken an exact account of the pack- 

 ages and contents. 



2. Entry of the goods shall then be made by the master or agent, 

 as hereinbefore directed, and they shall remain in custody of the col- 

 lector until the vessel is ready for sea, when, upon payment of storage 

 nnd the reasonable charges of unlading and storing, the collector shall 

 deliver up the same to the master or agent to be exported or carried 

 coastwise, as the case may be, under the same security and regulations 

 as if such goods had been imported in the usual manner, and without 

 payment of duty. R. S., c. 32, s. 162. 



123. No person shall be entitled to the benefit of the next preceding 

 section who has sold any of such goods, except such as it has been 

 necessary to sell to defray the expense of repairs and charges of the 

 vessel, or such as have been authorized by the collector to be sold. 

 R. S., c. 32, s. 163. 



124. If such goods are sold for payment of repairs arid charges they 

 shall be subject to duty, and shall be warehoused, or the duties 

 thereon paid by the purchaser. R. S., c. 32, s. 163. 



LANDING OF GOODS BEFORE REPORT. 



125. Fresh fish, coin or bullion may be landed without entry or 

 warrant, as may also goods in any stranded or wrecked vessel, pro- 

 vided they are duly reported and entered as soon as possible after 

 being safely deposited on shore, and that the landing is in presence of 

 an officer of the Customs or receiver of wreck, or other person au- 

 thorized to act as such receiver under Part X. of the Canada Ship- 

 ping Act. R. S., c. 32, s. 164. 



