Taxation (No. 3) Act 1692

XI. Person insuring to deliver prohibited Goods imported, or Goods without Custom;

Penalty.

And whereas it is found by experience that great quantities of Goods are daily imported from Foreign parts in a fraudulent and clandestine manner without paying the Customs and Duties due and payable to their Majesties and the same hath of late been much encreased and promoted by ill men who notwithstanding the Laws already made do undertake as Insurers or otherwise to deliver such Goods so clandestinely imported at their charge and hazard into the Houses Ware-houses or Possession of the Owners thereof. For the preventing so great a mischief be it enacted by the authority aforesaid That all and every person or persons whatsoever who by way of insurance or otherwise shall undertake or agree to deliver any Goods or Merchandizes whatsoever to be imported from parts beyond the Seas att any Port or Place whatsoever within this Kingdom of England Dominion of Wales or Towne of Berwick upon Tweed without paying the Customs and Duties that shall be due and payable for the same att such importation or any prohibited Goods whatsoever or in pursuance of such Insurance Undertakeing or Agreement shall deliver or cause or procure to be delivered any prohibited Goods or shall deliver or cause or procure to be delivered any Goods or Merchandizes whatsoever without paying such Duties and Customs as aforesaid knowing thereof and all and every their Aiders Abettors and Assistants shall for every such offence forfeit and lose the Sum of Five hundred pounds over and above all other forfeitures and penalties to which they are liable by any Act already in force