The Short Title of this Act is “The Timber Export Act, 1901”; and it shall form part of and be read together with “The Customs Laws Consolidation Act, 1882.”

The Governor may at any time, by Order in Council, cause to be levied, collected, and paid at the Customs to His Majesty, previous to exportation from New Zealand, the duties upon timber as set forth in the Schedule hereto.

The master or agent of every ship in which it is intended to ship for export timber liable to duty shall give notice to the Collector or other proper officer of Customs of such intention in such form as the Commissioner may direct by regulation, and such notice shall be given not less than twenty-four hours prior to shipment.

If any such timber is shipped without such notice being given, the master and agent shall each be liable to a penalty not less than ten pounds.

Export entries for dutiable timber shipped, containing correct particulars of the number of superficial feet and the amount of duty payable thereon, shall be passed at the Customhouse and the duty paid before the clearance of the ship, and the Collector or other proper officer of Customs shall have power to detain the ship until he is satisfied that the full amount of duty has been paid on such timber.

The Commissioner of Customs may, by regulations, specify and determine in what manner dutiable timber shall be shipped in order that a true account of the number of superficial feet contained therein shall be obtained by a Customs officer; and any master of an exporting ship, or other person concerned, who fails to comply with such regulations shall be liable to a penalty not less than five pounds.