| |
FOURTH SCHEDULE.
|
| |
Section 3
.
|
| |
Provisions as to Exportation of Coal.
|
| |
1. Coal shall not be shipped for exportation from Great Britain or Ireland or carriage coastwise unless entry and clearance thereof have been made before shipment in such manner as the Commissioners of Customs direct.
|
| |
2. The Commissioners of Customs may, if they think fit, require security (similar to that which they may require under section one hundred and four of the Customs Consolidation Act, 1876), for the due carriage coastwise of coal.
|
| |
3. If any person ships or attempts to ship coal without complying with or in contravention of the foregoing provisions in this schedule, or if the master of a ship commits an offence under section one hundred and forty-two of the Customs Consolidation Act, 1876 (which relates to deviations from coasting voyages), he shall be liable to the same penalty to which a person is liable under section one hundred and eighty-six of the Customs Consolidation Act, 1876, for illegally importing goods the importation of which is prohibited.
|
| |
4. The exporter or shipper of any coal, or his agent shall, on being required by the Commissioners of Customs, produce all bills of lading, weight notes, or other documents relating to the coal, and if he fails to do so, shall be liable to a penalty not exceeding twenty pounds.
|
| |
5. The Treasury may, if they think fit, restrict or limit the exportation from the Isle of Man of any coal in the same manner as they may restrict the importation into the Isle of Man of any foreign goods under section two hundred and eighty-three of the Customs Consolidation Act, 1876.
|
| |
6. In the event of the coal duty being paid by a colliery proprietor upon coal sold by him free on board to a purchaser in pursuance of a contract made before the nineteenth day of April nineteen hundred and one, the seller may, in the absence of agreement to the contrary, recover as an addition to the contract price of the coal a sum equal to the amount of duty so paid, unless the purchaser shows that the coal has been applied for the purpose of fulfilling a contract made by him before the nineteenth day of April nineteen hundred and one for the sale of the coal at a specified price.
|
| |
Modifications of Customs Acts as to Exportation of Coal.
|
| |
1. Section thirty of the Customs Consolidation Act, 1876 (which relates to the deposit of duty in case of dispute), shall apply with respect to the duty on coal with the substitution of “coal” for “goods admissible for home consumption,” of “exporter” for “importer,” and of “exportation” for “importation.”
|
| |
2. Sections sixteen, one hundred, and one hundred and two of the Customs Consolidation Act, 1876 (which relate to the shipping and water-carriage of goods), shall apply to coals in the same manner as they apply to drawback goods.
|
| |
3. The security to be given under section one hundred and four of the Customs Consolidation Act, 1876, on the exportation of coal shall be such as to secure, in addition to the matters mentioned in that section, the correctness of the entry of the coal for export and the amount of the duty payable.
|
| |
4. Section one hundred and forty-eight of the Customs Consolidation Act, 1876 (which relates to the entering outwards without landing of goods carried coastwise), shall apply in the case of coal, notwithstanding that coal is liable to duty.
|
| |
Printed by Eyre and Spottiswoode,
|
| |
for
|
| |
T. Digby Pigott, Esq., C.B., the King's Printer of Acts of Parliament.
|
