“Customs Ports: The port of Habana has been duly designated as the chief customs port of Cuba, and the following have been declared to be subports, viz.: Matanzas, Cardenas, Cienfuegos, Sagua, Caibarien, Santiago, Manzanillo, Nuevitas, Guantanamo, Gibara, Baracoa, Trinidad, Santa Cruz, Zaza, and Batabano, in the Island of Cuba, and the officer of the Army duly assigned to each of said ports as collector, will have general jurisdiction of the collection of customs at such ports respectively. Every collector stationed at a subport will make weekly reports to the collector at Habana of all transactions at his subport, with copies of all entries of merchandise duly certified, and all moneys collected at subports must be deposited with the duly designated officer, whose receipt therefor must be taken in duplicate. Any questions arising at any subport will be referred to the collector at Habana for his decision, from which there shall be no appeal, except in such cases as he may refer for decision to the Secretary of War.
“Entrance and Clearance of Vessels: Every vessel shall, on arrival, be placed under customs control until duly discharged. Passengers with no dutiable property in their possession may be permitted to land without detention.
“If, upon the unlading of any cargo, there shall be found goods, wares, or merchandise not duly declared on the manifest, such articles in excess shall be required to pay additional duties of 25 per cent. on the regular duties. Should any packages or articles named on the manifest be missing on the arrival of the vessel, the latter shall pay a penalty of $1 per ton measurement, unless such deficiency shall be satisfactorily explained or accounted for.
“Within twenty-four hours after the arrival of any vessel the master must, under a penalty for failure of $1 per ton registry measurement, produce to the proper officer a manifest of her cargo, with the marks, numbers, and description of the packages and the names of the respective consignees, which manifests, if the vessel be from a port in the United States, shall be certified by the collector of the port of sailing. If the vessel be from any other than a United States port, her manifest must be certified by the United States consul or commercial agent at such port; if there be no United States consul or commercial agent at such port, then by the consul of any nation at peace with the United States; and the register of the vessel shall, upon her arrival in Cuba, be deposited with the consul of the nation to which she may belong, if any there be; otherwise with the collector of the port, until the master shall have paid such tonnage taxes and other port charges as may be due under these regulations.
“No vessel shall be allowed to clear for another port until all her cargo shall be landed or accounted for. All goods not duly entered for payment of duty within ten days after their arrival in port shall be landed and stored, the expense thereof to be charged against the goods.
“Prior to the departure of any vessel from any of the ports herein designated, the master shall deposit with the proper officer a manifest of the outward cargo of such vessel, specifying the marks and numbers of packages, a description of their contents, with names of shippers and consignees, with a statement of the value of each separate lot; also names of passengers and their destination. A clearance will then be granted to the vessel. No prohibited or contraband goods shall be exported.
“Tonnage Dues: At all ports or places in Cuba there shall be levied the following tonnage dues, until further orders:
| Per Net Ton. | ||
| (a) | On entry of a vessel from a port or place not in Cuba | $0.20 |
| (b) | On entry of a vessel from another port or place in Cuba, engaged attime of entry in the coasting trade of Cuba | .02 |
| (c) | The rate of tonnage dues on a vessel which enters in ballast shall beone half of the rate imposed by subdivision (a) or (b), and onehalf the tonnage dues imposed on a vessel entering with cargoshall be refunded if the vessel clears in ballast. | |
| (d) | A vessel which has paid the tonnage tax imposed on entry from aport or place not in Cuba shall not be liable to tonnage tax onentering another port or place in Cuba during the same voyageuntil such vessel again enters from a port or place not in Cuba. | |
| (f) | The tonnage tax on entries of a vessel from a port or place not inCuba shall not exceed in the aggregate $2 per net ton in any oneyear, beginning from the date of the first payment. The tonnage tax on entries of a vessel from other ports orplaces in Cuba, engaged at the time of entry exclusively in thecoasting trade of Cuba, shall not exceed 40 cents per net ton inany one year, beginning from the date of the first payment. | |
“The following shall be exempt from tonnage dues: