Section II. And it is hereby enacted, that when the Customs Duties fixed to be levied upon Goods exported by Sea

II. And it is hereby enacted, that when the Customs Duties fixed to be levied upon Goods exported by Sea from any port of Bengal or Orissa shall be ad valorem , the value of such Goods shall be declared by the Exporter in the manner prescribed by Regulation VI. 1833 of the Bengal Code for Goods imported into Calcutta by Sea, and the provisions of that Regulation for cases of disputed value (excepting Section IV. thereof, which prescribes the levy of duty when the Goods are taken for Government) shall apply to Goods intended to be exported by Sea in like manner as for imported Goods, and the value so to be declared by the Exporter, shall include the packages or materials in which the Goods may be contained.