Boat-note requirement governs water-borne movement of imported and export goods, subject to general or special permission. Imported goods may not be water-borne for landing from a vessel, and export goods not accompanied by a shipping bill may not be water-borne for shipment, unless accompanied by a boat-note in the prescribed form. General permission may be notified, and special permission may be granted in a particular case, for goods or a class of goods to be water-borne without a boat-note.