Customs Consolidation Act 1876

111 Master or owner to deliver manifest of goods shipped.

The master or owner of every ship in which any goods shall be exported shall, by himself or his agent, within six days after the' final clearance of such ship, deliver to the proper officer of Customs a certificate, if the ship be a steamer trading to a foreign port, of the quantity of coals or fuel shipped for use on the voyage, and a manifest of all the goods shipped, containing the marks and numbers and the number and description of the packages, with the names of the consignors thereof according to the bills of lading relating thereto, and shall make and subscribe a declaration that such manifest contains a true account of all the cargo of such ship, unless a specification comprising all the particulars herein-before required to be given be delivered to the proper officer of Customs, with a like declaration that the same contains a true account of the whole cargo of the ship ; and the master, owner, or agent acting herein and subscribing the declaration, on failure to comply with any of the foregoing requirements relating to the delivery and verification of any specification or manifest, or otherwise incident thereto, shall for every such offence forfeit five pounds.