Section 110, The Customs Regu- Citation

(I) Every ovvner or transit agent who enters any goodsin transit in accordance with regulation 109 shall-- (a) except in the case of goods the property of the Government of the territory to which they are consigned, give such security either by the deposit of a sum equal to the duties thereon or by bond in the Form C.B. 11 or C.B. 12 as the proper officer may require for (i) the due exportation from .Sierra Leone direct and without deviation from the route fixed by the proper officer ap.d the landing of the goods at the place for which they are entered outwards within such Customs Regulations l Cap. 271 time as the proper officer may deem reasonable or (ii) the disposal of the goods otherwise to the satisfaction of the Comptroller, and (b) submit in quintuplicate to the proper officer a bill of entry in the Form C 44. Such bill o.f entry shall be signed by the owner or transit agent and shall contain such particulars as the said proper officer requires. The owner or transit agent must (i) indicate the route by which it is intended the goods shall be conveyed in transit and the mode of conveyance of such goods and (ii) cause the quadruplicate copy of the bill of entry, after it has been duly certified as to the delivery of the goods and returned to him by the proper officer, to accompany the goods and to be produced whenever required to any officer and finally, on the arrival of the goods at the last approved place of exit in Sierra Leone, to be delivered to the proper officer there. (2) There shall be paid in respect of all such goods not being goods the property of the Government of the territory to which they are consigned, a fee of fourpence per package or six shillings and eightpence per ton, whichever is the less, to cover administrative expenses incurred in connection therewith: Provided that where such goods consist of agricultural produce outward bound from a place in West Africa to a place outside West Africa, the fee shall be twopence per package or three shillings and fourpence per ton whichever is the lesser. (3) The requirements as to the production of the quadruplicate copy of the bill of entry shall not involve any obligation to incur delay by putting in to a place other than the last port or approved place in the transit journey or the breaking of bulk.