possession. If he has nothing, he should state ““ nil” or *‘ nothing.” 
The list must be certified by the master. The signature of Asiatics 
may be attested by the serang or leading Asiatic officer. The 
list should not contain details of any dutiable goods borne on the 
ship’s report as surplus stores or as merchandise, or of any goods 
required to be enumerated on the Parcels List No. 143 (see below). 
List 142 is not required in the case of :(— 
(1) Ships calling for orders. 
(2) Ships calling for stores only; and 
(3) Fishing boats (provided all the dutiable goods in the 
boats are borne on the proper form of report). 
Masters of all ships are on clearing outwards given copies of 
[ist 142 for use on return to this country. 
Small quantities of unconsumed dutiable stores are, in certain 
circumstances, allowed to be landed without payment of duty by 
any member of a ship’s crew, irrespective of rank, and under certain 
conditions the crews of vessels are allowed the free use on board of 
dutiable stores in British waters, but in general unconsumed dutiable 
stores must be produced to the Customs officer and (1) duty may be 
accepted on certain conditions ; or (2) the owner, if he wishes them 
to be retained on board for exportation, may with the master’s 
consent have them placed under seal on board with the ship’s surplus 
stores; or (3) if he wishes to defer payment of duty, have them 
removed to a King’s Warehouse or other place of security. Any 
dutiable goods not so reported or declared are liable to forfeiture 
and the owner to penalties. 
Dutiable stores on coasting vessels.—Vessels in the coasting trade 
are not allowed the free use of dutiable stores. When a ship from 
abroad enters the coasting trade after clearance inwards, the ship’s 
surplus and crew’s private stores may, provided the total amount 
of duty involved exceeds 10s., be left under seal on board for use 
on a subsequent foreign voyage, bond being given to cover the 
duty involved where the amount of duty exceeds £20. Where the 
amount of duty involved does not exceed 10s., or when it is not 
desired to retain the stores on board, they must either be cleared on 
payment of the duty, or deposited in the King’s Warehouse, or, in 
the case of ships’ surplus stores, entered and warehoused for future 
use as shins’ stores. 
Parcels List (No. 143).—Small packages of merchandise and small 
addressed packages of presents not borne on the ship’s report or 
on List No. 142 (see above) must be enumerated on List No. 143 
and produced to the Boarding Officer. 
3 
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