Section 23, The Customs Regu- Citation

The master of every steamship or of any other shipspecially allowed to report after bulk is broken arriving at any port or at any place in Sierra Leone specially allowed by the Comptroller shall unless the C_omptroller otherwise directs present to the boarding officer immediately after boarding and before breaking bulk the report of the ship's stores in such form as the proper officer requires and of any packages and parcels for which no bill of lading has been issued in the Form C 4 and shall point out to such officer the location of all such stores and produce to him all such packages and parcels and comply with any instructions which such officer may give regarding the landing, entry and delivery of any such stores (if permitted), packages and parcels: Provided that when the master under dispensation of the Comptroller as aforesaid is not required to report his stores to the boarding officer immediately on arrival he shall report them in the space provided on the Form C 5 when he makes his inward report in accordance with regulation 28.