Excise Order, 2006 · As enacted · Part VII
Section 47
Official textFrom Attorney General's Chambers, unchanged
Save as provided in subsection (3), the master, owner or agent of every vessel, other than a local craft, arriving in any customs port shall, before arrival or within 24 hours after the arrival and before any cargo is unshipped, furnish to the proper officer of excise a full and correct inward manifest of the vessel, certified by the master, owner or agent, containing all particulars as to marks, numbers and contents of each package intended to be landed at the customs port, together with the names of shippers and consignees of the same, and the proper officer of excise may demand, in addition, a complete manifest of the whole cargo of the vessel and a complete list of stores on board such vessel.
master
"master" means any person, except a pilot or harbour master, having for the time being control or charge of a vessel;
A separate transhipment manifest shall be furnished in respect of goods to be transhipped at the customs port.
goods
"goods" includes animals, birds, fish, plants and all kinds of movable property;
Where it is shown to the satisfaction of the proper officer of excise that it is not practicable to furnish an inward manifest or a transhipment manifest within a reasonable time after the arrival of a vessel, the proper officer of excise may permit cargo to be landed or transhipped prior to the manifest being furnished, but no cargo so landed shall, except with the permission of the proper officer of excise, be delivered to the importer or consignee or his agent until such time as the manifest has been furnished to, and scrutinised by, the proper officer of excise.
proper officer of excise
"proper officer of excise" means any officer of excise acting in the fulfilment of his duties under this Order, whether such duties are assigned to him specially or generally, or expressly or by implication;
Such inward manifest or transhipment manifest referred to in this section shall be made in such form and manner as the Controller may determine, either generally or in a particular case, and shall contain such particulars as the
Controller
"Controller" means the Controller of Customs and Excise appointed under subsection (1) of section 3 of the Customs Order, 2006, and includes the Deputy Controller of Customs and Excise;
Controller may think fit.
Terms defined in s 2
Controller
Defined · s 2"Controller" means the Controller of Customs and Excise appointed under subsection (1) of section 3 of the Customs Order, 2006, and includes the Deputy Controller of Customs and Excise;
customs port
Defined · s 2"customs port" has the same meaning as in subsection (1) of section 2 of the Customs Order, 2006;
goods
Defined · s 2"goods" includes animals, birds, fish, plants and all kinds of movable property;
importer
Defined · s 2"importer" means any person by or for whom goods are imported; and includes the consignee of goods and any person who is or becomes the owner of, or entitled to the possession of, or beneficially interested in any goods on or at any time after importation thereof and before such goods have ceased to be subject to excise control;
local craft
Defined · s 2"local craft" means any junk, tongkang, perahu, kumpit or other similar type of vessel, and any steam or motor vessel under 15 nett registered tons, and includes any type of motor vessel whether fitted with an inboard engine or an outboard motor;
master
Defined · s 2"master" means any person, except a pilot or harbour master, having for the time being control or charge of a vessel;
proper officer of excise
Defined · s 2"proper officer of excise" means any officer of excise acting in the fulfilment of his duties under this Order, whether such duties are assigned to him specially or generally, or expressly or by implication;
vessel
Defined · s 2"vessel" includes any ship or boat or any other description of vessel used in navigation;
Part VIII
Manufacture
Part IX
Storage of Dutiable Goods
Part X
Sale of Intoxicating Liquors
Part XI
Part C
Part XII
Drawback
Part XIII
Part XIV
Search, Seizure and Arrest
Part XV
Provisions as to Trial and Proceedings
Part XVI
Offences and Penalties
Part XVII