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Report of ship.
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2.—(1) The report required by section fifty of the Customs Act from the master of a ship arriving from parts beyond the seas may, subject to and in accordance with regulations by the Commissioners of Customs, be made by such one of the responsible officers of the ship as the master appoints in writing, and, if it is so made, the provisions of the Customs Act shall apply as if it had been made by the master.
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(2) If, for facilitating the discharge of the cargo, the Commissioners of Customs allow an interim report to be made elsewhere than at the Custom house of the port, the report shall not be deemed to be the report of the ship and cargo until it is numbered by the proper officer at the Custom house.
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