In this Act, Political Agent denotes any officer appointed by the Governor General in Council to reside as representative of the British Government at Mandalay, Bhamu, or any other town within the territories of the King of Ava;

Master defined . and Master includes any person in charge of a Native boat.

Whoever desires to re-import into British territory goods previously exported from Rangoon to the territories of the King of Ava, must obtain from the Political Agent a certificate in the form set forth in the schedule hereto annexed.

Such certificate shall he made out in duplicate: the original shall he handed to the owner or shipper of the goods and the duplicate shall he forwarded to the Master of the vessel in which the goods are intended to be shipped.

All goods protected by such certificate shall he delivered by the Master of the vessel in which they are shipped, to the Collector of Customs at Thayetmyo or Rangoon, or at any other station in British territory on the Irrawaddy, as may be directed in the certificate aforesaid;

and such Collector shall retain the goods until the difference between the duty of one per centum ad valorem and the duty which they would have been liable to pay if cleared for home consumption, when originally imported by sea, is paid to him, together with any incidental expenses incurred in removing and storing the same.

Should no application regarding the said goods he made to the Collector within one week after they have come into his possession, he shall cause an advertisement to be inserted in the Ideal Gazette, notifying that, if the said goods are not cleared within one month from the date of such notice, they will be sold and the proceeds applied, in the first place, to pay all expenses of the sale and then all dues and charges owing to Government in respect of the said goods.

The surplus (if any) shall he held no the credit of the owner of the said goods.

Any Master of a vessel failing to deliver to the Collector, as provided in section three, any goods protected by a Political Agent's certificate, shall he liable to a penalty not exceeding one thousand rupees.

Such penalty shall he adjudged after a summary proceeding by any Collector of Customs; but his adjudication shall he subject to appeal to the Commissioner of the Division.

Any goods cleared for exportation under the said Act for the King of Ava's territory, found within British territory and not protected by a certificate as required by section two, shall be considered contraband and shall be liable to seizure by an officer of customs, or an officer of police and to confiscation by any Collector of Customs to whom the goods may he delivered, unless it he proved that the full duty leviable on goods cleared for home consumption has been paid on the said goods.

Nothing in this section affects

(a) Saving of certain goods. goods in transit from the Custom House at Rangoon to the vessel on which they are to be laden for export,

(b) goods found on board of any vessel on her passage from Rangoon to the King of Ava's territory and cleared for export under the said Act.

This Act shall he read as part of the said Act No. IV of 1863.

SCHEDULE

(See Section 2)

intention to re-export from to the under-mentioned goods, originally cleared at Rangoon under Act IV of 1888, I grant permission for the said goods to be shipped on board the and request that the Master will deliver the said goods to the Collector of Customs at

(Signed) A.B.,