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a fiscal supervision with respect to merchandlize in transit throngh those territories, and they may make use for the purpose of the services of their subordinates.
§. The special Regulations referred to in this Article shall, as far as possible, be in accordance with the general principles on which the Articles 4, 5, 7, 8, 9, 10, 13, 16, and 17 are based, with special reference to the nature of the transit.
24. The transit of merchandize of foreign origin not cleared for importation through the Portuguese banks of the Zambezi and Shiré, situated below the confluence of the Shiré and Luenba, is prohibited.
$. The transit between the Zambezi and the Quilimane River carried on in accordance with the Regulations in force is excepted from this prohibition.
25. In the event of its being ascertained, by means of the collation of the parcels or groups of parcels of merchandize with the lists which ought to acconipany them, according to Article 9, § 1, that any parcels are missing, the master of the vessel on board of which such deficiency has occurred will be liable to a fine varying from 4$500 reis to 90$000 reis (11. to 201.) per parcel on which the payment of duty has been evaded according to the suspicion entertained as to the nature of the contents. Should the Custom-house be able to ascertain that the contents of the missing parcels were arms, gunpowder, or other explosives, or alcohol, the amount of the fine may be raised to 450$000 reis (1001.) per parcel, in addition to other penalties on account of the contraband in those articles.
§ 1. Should any sealed parcels or groups of sealed parcels be missing, owing to their having been stolen from the vessel, or to their having fallen or been thrown overboard, or for some other reasonable cause, no penalty will be imposed upon the master, provided he shall have already notified or shall notify the fact in a trustworthy manner.
§ 2. The provisions of this Article and its paragraphs are applicable to merchandize in transit through the Portuguese territories either sealed or accompanied by the documents required by Article 24.
26. The breaking of the seals, not accepted or justified in accordance with Article 11, is punishable in accordance with Article 310 of the Penal Code. (Vide Annex 1. Page 758.)
In addition to the above-mentioned penalty, the master of the vessel, on board of which it may be ascertained that the seals affixed to the hatches, doors, or other apertures of the hold or other closed spaces have been broken, will be liable to pay a fine varying between 90$000 reis and 9,600$000 reis (201. and 2,0001.), according to the amount of unoccupied space in the hold or other places referred to Should the Custom-house be able to ascertain that the seals have been broken for the
purpose of landing arms, gunpowder, or other explosives, or alcohol, the fine may be raised to five times the amount, in addition to the other penalties imposed on contraband in these Articles.
27. Any master who shall, after making a declaration to the Custom-house to the effect that he will not touch at Portuguese territory, or receive or discharge any articles of merchandize there, commit any acts contrary to such declaration—with the exception of those allowed by Article 7—will be liable to a fine of from 450$000 reis to 4,500$000 reis (1001. to 1,0001.), and any merchandize either landed at Portuguese territory or received therefrom, will be seized.
Any master who may have to be dealt with in accordance with the provisions of this Article shall never again be allowed to appear before the Custom-house for the purpose of making the declarations referred to in Articles 4 and 5 of these Regulations.
28. Whenever it may be ascertained that any merchandize intended for transit by the Zambezi and Shiré, or through Portuguese territory, has not gone out either of that territory or of Portuguese waters, and is no longer in transit, such merchandize shall be considered as having evaded the paynient of the duties thereon, and the proper penalty will be inflicted upon the carriers of the same whetlier by land or by river.
29. The provisions set forth in Chapter V of the Preliminary Rules of the General Customs Tariff of the Province of Mozambique of the 30th July, 1877, with reference to contraband evasion of the payment of duties, and infractions of the Regulations, are applicable on the Zambezi aud Shiré, in all the ports, bars, and banks thereof, and will be applicable to the various cases of navigation with respect to which these Regulations do not provide any special penalties. The processes respecting the imposition and recovery of the fines inflicted in Articles 26 to 29 of these Regulations will be carried out in accordance with the same. (Vide Annex 2. Page 758.)
30. Both Portuguese and foreigners are at liberty to establish on the foreshore of the ports of entry on the Zambezi private warehouses under the Customs supervision for the receipt and merchandize intended for transit either for British territory, or to sea from the said territory, free from the payment of duties, and whence they can be reshipped. These stores or warehouses shall, however, not be set up without the permission of the Quilimane Custom-house and on land approved by it, and subject to the undermentioned essential conditions:
(a.) They must be built under such conditions as will admit of the Customs' guards watching the same externally.
(6.) Only the indispensably necessary number of men required for their custody and safety will be allowed to dwell therein.
$. The Quilimane Custom-house may enact any further conditions that may be needed in order to prevent frauds.
31. The Provisional Regulations respecting the transit of merchandize through the Zambezi and Shiré which were put into force in virtue of the Provincial Portaria of the lith November, 1891, are cancelled. Given at the Palace the 18th May, 1892.
FRANCISCO JOAQUIM FERREIRA DO AMARAL.
Annex (1). Penal Code of September 10, 1886. 310. Any public official charged with the custody of any papers, title-deeds, or of any other articles sealed by vrder of a competent authority who shall open or break up such seals, will be condemned to greater cellular imprisonment from two to eight years, or alternately to greater temporary imprisonment.
§ 1. A theft committed conjointly with the breaking of seals by the said public officials will be punished with greater cellular imprisonment for four years to be followed by transportation for eight years, or alternately with the fixed penalty of transportation for 15 years.
§ 2. Should any other persons be guilty of the crimes mentioned in this Article and in paragraph 1, they will be condemned, in the first instance, to correctional imprisonment, and in the second instance to greater cellular imprisonment from two to eight years, or alternatively to temporary transportation
Annex (2) [Articles 73 to 82 from Chapter V of the Preliminary Rules
of the Mozambique Customs Tariff of July 30, 1877.]
PORTUGUESE DECREE, establishing a Tarif jor the Province
of Mozambique. Lisbon, December 29, 1892. (Translation.)
Importation. ART. 1. Goods imported into the ports of the Province of Mozambique shall be subject to the duties established in Schedule (A.)
§ 1. The following goods and products shall, on importation, enjoy a special treatment :
(1.) Products of the soil and industry of Portugal and adjacent islands, as well as goods nationalized in the Custom-houses of Portugal or adjacent islands, shall be subject to 10 per cent. of the import duties established in the said Schedule (A), but the duties payable can, in no case, be inferior to 3 per cent. ad valorem. This privileged treatment shall not be applicable to common table wines the production of, and proceeding from, Portugal, nor to national tobacco.
(2.) Goods nationalized in Custom-houses of the Province of Mozambique, and imported into other Custom-houses of the same province, shall pay the difference between the duties already paid and those leviable thereon according to the tariff of the Custom-house of destination.
(3.) Goods re-exported from Custom-houses of Portugal or adjacent islands, or from those of other transmarine provinces, shall pay 80
per cent. of the duties established in said Schedule (A).
(4.) Goods, the production of other transmarine provinces, as well as those nationalized therein, shall, when in said
provinces the import duties are lower or the goods exempt from duty, be subject to the duties stipulated in Schedule (A), after deducting the duties paid thereon in the ports of origin.
(5.) Foreign tobacco shall, even when re-exported from Portugal or adjacent islands, be subject to the duties estahlished in the Law of the 1st June, 1887.
(6.) Arms and ammunition of war shall be subject to the special regulations resulting from the General Act of the Brussels Conference of the 2nd July, 1890.*
(7.) Distilled beverages, which are likewise subject to the special regulations stipulated in the aforesaid Act,* shall pay 60 per cent. of the duties established in Schedule (A) when they are the production of the soil or industry of Portugal or the adjacent islands, or nationalized in the Custom-houses of Portugal or the adjacent islands.
* Soe Regulations. Page 780.
(8.) Goods imported into Custom-houses of territories under the immediate administration of Companies shall be subject to the treatment applicable thereto, i.e., such goods shall not enjoy the dispositions of paragraphs 1 and 2 of § 1 of the present Article, but shall be subject to the general duties established in the respective Schedules. The same treatment shall be applicable to goods proceeding from territories managed by said companies on their importation into Custom-houses of districts under the direct administration of the State. Such goods shall
, reciprocally, pay the general duties stipulated in Schedule (A).
§ 2. In order that the goods alluded to in paragraphs 1, 2, and 3 of § 1, may enjoy the privileges stipulated therein, they must be accompanied by the clearance certificates of the Custom-house from whence exported or re-exported.
2. Imported goods are cleared on a declaration, in duplicate, without interlineations or erasures, of the importer, and signed by him or his authorized agent.
§ 1. This declaration must indicate :
(a.) The name and nationality of the vessel, and the port from whence proceeding;
(6.) The name of the master;
(c.) The date of entry of the vessel, and the number assigned to it on arrival;
(1.) The origin of the goods ; (e.) The marks, numbers, and gross weight of the packages;
(f) The denomination of the goods contained in each package;
(g.) The net weight (in detail) of each kind of goods or the number of the articles, if they be dutiable, according to number;
(h.) The value in detail).
§ 2. An examination shall be effected to ascertain the accuracy of the declaration when, relative to the quality of the goods, this examination is obligatory; but when it concerns the verification of the weight or number, it may, at the option of the examiner, extend to a part or all of the goods; but, should the chief of the Custoin-house so decide, all of the goods must be examined, and even a second examination may be effected.
§ 3. Should the importer declare that he is not in possession of the documents necessary for him to make his declaration, he may request the previous opening of the packages under the surveillance of the Customs, and in a place, other than the clearance office, set apart for this purpose, and thus be enabled to make his declaration.
§ 4. The surveillance alluded to in the preceding paragraph is simply to prevent fraud, and, as it is a simple control of the