Where a ship touching at a port in the United Kingdom for the purpose only of taking in coals or fuel for use, and proceeding on a voyage to a foreign port, is not, under the regulations of the Commissioners of Customs, required to clear, every person who ships such coals or fuel shall, for the purposes of section eleven of the M1Customs and Inland Revenue Act, 1881, be deemed to be the exporter of the coals or fuel.

Provided that the period within which the specification mentioned in that section is required to be delivered shall, in the case of such coals or fuel, be reckoned from the time of shipment.