41.—(1) All ships and goods taken as prize and brought into a port of His Majesty's dominions shall be liable to and be charged with the same rates and charges and duties of customs as under any Act relating to the customs in force at the port may be chargeable on other ships and goods of the like description.
(2) All goods brought in as prize which would on the voluntary importation thereof be liable to forfeiture, or subject to any restriction, under the laws relating to the customs, shall be deemed to be so liable and subject, unless the Customs authority see fit to authorise the sale or delivery thereof for home use or exportation, unconditionally or subject to such conditions and regulations as they may direct.
Regulations of customs as to prize ships and goods. [27 & 28 Vict. c. 25, s. 48.]
42. Where any ship or goods taken as prize is or are brought into a port of His Majesty's dominions, the master or other person in charge or command of the ship which has been taken or in which the goods are brought shall, on arrival at such port, bring to at the proper place of discharge, and shall, when required by any officer of customs, deliver an account in writing under his hand concerning such ship and goods, giving such particulars relating thereto as may be in his power, and shall truly answer all questions concerning such ship or goods asked by any such officer, and in default shall forfeit a sum not exceeding one hundred pounds, such forfeiture to be enforced as forfeitures for offences against the laws relating to the customs in force at the port are enforced, and every such ship shall be liable to such searches as other ships are liable to, and the officers of the customs may freely go on board such ship and bring to the King's or other warehouse any goods on board the same, subject, nevertheless, to such regulations in respect of ships of war belonging to His Majesty as shall from time to time be issued by His Majesty.
Sale of prize goods and power to remit customs duties. [27 & 28 Vict. c. 25, s. 49.]
43. Goods taken as prize may be sold either for home consumption or for exportation; and if in the former case the proceeds thereof, after payment of duties of customs, are insufficient to satisfy the just and reasonable claims thereon, the Customs authority may remit the whole or such part of the said duties as they see fit.
Capture by Ship other than a Ship of War.
Prizes taken by Ships other than ships of war to be droits of Admiralty. [27 & 28 Vict. c. 25, s. 39.]
44. Any ship or goods taken as prize by any of the officers and crew of a ship other than a ship of war of His Majesty shall, on condemnation, belong to His Majesty in His office of Admiralty.
Supplemental.