Customs Consolidation Act, 1876

Account of bullion or coin imported.

49. If the importer, owner, or consignee of any bullion or coin, not being small parcels forming part of the baggage of passengers, imported into Great Britain or Ireland, shall not, within ten days after the landing thereof, deliver to the collector or other proper officer of Customs a full and true account thereof, including its weight and value, he shall forfeit a sum of twenty pounds.

Report of cargo.

As to report of cargo.