346. (1) If any ship, either Bangladesh or foreign, other than a coasting ship or home trade ship, carries as deck cargo, that is to say, in any uncovered space upon deck, or in any covered space not included in the cubical contents forming the ship's registered tonnage, and not exempted by regulations under this Ordinance, timber, stores or other goods, all dues payable on the ship's tonnage shall be payable as if there were added to the ship's registered tonnage, the tonnage of the space occupied by those goods at the time at which the goods become payable. (2) The space so occupied shall be deemed to be the space limited by the area occupied by the goods and by straight lines enclosing a rectangular space sufficient to include the goods. (3) The tonnage of the space shall, for the purpose of this section, be ascertained by an officer of the Customs and when so ascertained shall be entered by him in a memorandum which he shall deliver to the master, and the master shall, when the said dues are demanded, produce that memorandum in like manner as if it were the certificate of registry, or, in the case of a foreign ship, the document equivalent to a certificate of registry, and in default, shall be liable to pay the same penalty as if he had failed to produce the said certificate or document.