Coasting cargo for exportation—When any cargo is retained 
on board for exportation on a vessel which has arrived at a port 
in Great Britain or Northern Ireland on a coasting voyage and is 
subsequently entered outwards from that port, specifications must 
be delivered to the Customs at the port of outward clearance. The 
specifications must contain, in addition to the usual particulars, 
statements showing that the goods were first brought coastwise 
and the name of the port from which they were so conveyed. 
Unregistered British-built ships.—A specification (Form No. 5 
(Sale) is required in respect of a ship built in Great Britain or 
Northern Ireland and not registered as a British ship, when she 
departs on her first voyage. In such a case the ship is treated, 
for the purposes of the delivery of the specification, both as goods 
and as an exporting ship, and the builder or owner is treated as 
the exporter so far as the ship is treated as goods. The specification 
must be lodged before the departure of the ship. 
Coin and bullion. —Specifications are required for all shipments 
of gold and silver coin and bullion. 
Foreign walches, etc.—Specifications are required for foreign 
watches, watch cases, etc., unless exported on drawback or from 
bond, and must show whether the goods were exempt from assay 
or not (see pages 47-49). 
Motor cars.—Specifications, showing values, are required for all 
motor cars exported, unless on drawback or from bond, whether 
accompanied or unaccompanied by the owners or chauffeurs. 
Goal.—The full particulars of the different descriptions and 
values of the coal shipped must be shown on the specifications. 
The * value f.0.b.” of coal which is required to be given on specifi- 
cations should be the price paid by the foreign purchaser ““f.0.b.”, 
or if the sale is “‘ c.i.f.”, the price paid less the freight, etc. 
The value per ton, and the total value of each parcel of coal, 
must be shown separately. 
Bunker certificates—All coal or manufactured fuel or oil fuel 
shipped for use on board on voyages abroad must be notified by 
means of a “bunker certificate,” which must be delivered within 
the six davs allowed for specifications. 
Bunker certificates for ships which have cleared for abroad via 
a port in Great Britain or Northern Ireland are not required to 
be furnished at second or subsequent ports of clearance unless 
further supplies have been there taken on board. In such cases 
only the additional quantity shipped must be shown on the bunker 
certificate. 
Surplus bunkers on ships from abroad must not be included in 
the quantities shown on bunker certificates. 
(24151)—FK