United States. Dept. of the Treasury.

Customs regulations of the United States prescribed for the instruction and guidance of officers and customs online

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the diflPerent lots and parcels sold. No allowance will be
made for any deficiency or discrepancy which may be found
after the sale.

Art. 1228. Deliveries of goods sold will be made in the
following manner: Immediately at the close of the sale
the auctioneer will make up an account of goods sold to
each purchaser, which will be presented to the storekeeper
or other officer in charge of such sales, who will fill up a
permit for the delivery of the goods, specifying the name
of the purchaser, the marks, numbers, and description of
goods, and the amount for which the same was sold, which
permit will be presented to the cashier of the custom-house,
with amount of money named therein. The cashier will
stamp the permit "Paid," and it will be signed by the col-
lector and naval officer, or their respective deputies. Upon
presentation of the permit thus stamped and signed, the
storekeeper or other officer in charge of the goods will de-
liver the same to the purchaser.

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Storekeepers at warehouses used for storing unclaimed
goods will be required to keep the same records and msike
the same return of receipts and deliveries as required by
regulations of storekeepers of private bonded warehouses.

Art. 1229. From the proceeds accruing on i^ch sales of
warehoused goods the following charges will be paid in
the order named:

First Expenses of appraisement, advertisement, and t. d. laeBi.

Second. Duties at the same rates as if the merchandise
had been regularly withdrawn for consumption.

Third. Any other charges due the United States in con*
nection with the goods.

Fov/rth. Any sum due for freight, charges or contribu- t. d.imm.
tions in general average, of which due notice shall have
been given in the manner prescribed by law.

Fifth. Storage and other charges for which the goods
may be liable.

In case of warehoused goods in public store, the storage
due thereon will be paid from the proceeds next after the
exx)enses of sale.

Art. 1230. The remainder, after payment of the fore- B.a,2»78,aw4.
going charges, must be paid over to the owner, importer,
consignee, or agent, and proper receipts taken for the
same; and any surplus which may remain unclaimed for
the space of ten days after such sale must be paid into
the Treasury of the United States by the collector, who
will, with such surplus, also transmit a copy of the in-
ventory, appraisement, and account of sales to the Audi-
tor for the Treasury Department, specifying the several *
particulars above required. Should the proceeds be insuf-
ficient to pay the duties, after payment of all charges hav-
ing priority, the balance will be collected upon the ware-
house bond, by suit, if necessary.

Art. 1231. A similar account should be made of the sale t. d 5100.
of unclaimed goods. The charges mentioned above will
be deducted from the proceeds, and the residue not claimed
for the space of ten days after the sale will be paid into
the Treasury of the United States, there to remain for the
use of the owner, as provided for by law.

The charges against the proceeds of unclaimed goods g^J^^- 1®29»,
will be paid in the order indicated in article 1229, except
that storage in private bonded warehouses will take pri-
ority next after expenses of sale. The duties will, in such
cases, be assessed on the dutiable value found on appraise-

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ment at the rates ehargeable at the time of such appraise-
ment on ordinary entries for consumption. Where the
proceeds of any sale of goods remaining unclaimed more

T. D. 7796. than a year are insufficient to pay the charges and duties,
the consignees are liable for such duties unless it be shown
that the consignment was made without their consent.
Nov'^fflfi^?^' Art. 1232. After each sale, those goods wl^ich remain
unsold for want of bidders shall be examined by the col-
lector and appraiser, and if of no commercial value shall
be dropped and a certificate to that effect made out and
forwarded with the account of sales.

Art. 1233. Any unclaimed or abandoned merchandise
deposited in public warehouse which, in the opinion of
the collector, may, from depreciation in value, damage,
leakage, or other cause, prove insufficient on a sale thereof
to pay the duties, storage, and other charges, if suffered
to remain in store for the period allowed by law, will be
sold at public auction, on giving public notice of not less

T. D. 15090. than six nor more than ten days, as the collector may de-
termine, and the proceeds disposed of and accounted for
as on regular sales of unclaimed goods, except that in the
case of abandoned goods no part of the proceeds should
be returned to the owner of the merchandise.

B.s.,2075. Art. 1234. Unclaimed gunpowder and other explosive

or dangerous articles, and fruit or other perishable sub-
stances, the admission of which into warehouse is forbid-
den by law, will be sold on giving public notice for three
days before the sale, the proceeds to be disposed of and
accounted for in like manner.

Art. 1235. All merchandise sold as aforesaid is to be
paid for in current funds. The collector will deduct the
expenses from the proceeds and credit the United States
in customs account with the net proceeds, divided under
the heads of ** Duties on unclaimed goods sold " and " Pro-
ceeds of unclaimed goods sold," care being taken to keep
each lot distinct.

t. d. 6199. All charges and expenses incurred preparatory to a sale
must, in case of entry, be refunded to the collector.

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Art. 1236. The law provides for relief from duties, by ^'%^^^2
order of the Secretiary of the Treasury, only in case of the {^'^{^^^^^
destruction, in whole or in part, by accidental fire or other
casualty, of bonded goods while in warehouse, or in transit
from one port to another, or of goods in the appraiser's
store undergoing appraisal, or in the custody of officers of
customs, but not under bond, or after arrival in a port of
entry and before being landed, but not for deterioration
or damage from natural or avoidable causes.

Art. 1237. Application for relief must be made in writ-
ing, under oath, by the claimant to the collector of the
port where the alleged injury or destruction occurred, or
where the goods first arrived thereafter, setting forth a
full description of the goods, and the situation of the same,
as above indicated, the time, place, and manner of the
accident, and the extent of the injury, destruction, or loss.

The collector, upon receiving this application, will isstle
an order for appraisement (Cat. Np. 652) to the appraiser
of the port, who will make his report as provided on the
said form.

At ports where there is no appraiser the collector shall
examine and appraise the damage.

Art. 1238. The application is to be returned with this
report, on receipt of which the collector will stibjoin
thereto an official statement of the officers having custody
of the goods, as to the facts stated by the claimant, and
as to all other matters within their knowledge, informa-
tion, or belief, material to the validity of the claim under
the law, and will report the same to the Secretary of the
Treasury stating the date of maturity, and parties to each
bond, if any, the amount due on each, the amount of
duties, if any, paid, together with any other facts or views
connected with the case which he may deem useful.

Art. 1239. When loss or injury by casualty is alleged
to have occurred in the course of transportation from one

9095 29 449

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port to another under bond, application for relief must
be made in the following manner:

In case of total loss of the transporting vessel or vehicle,
the application must be made to the collector of the port
where the transportation entry was made and sustained-
first, by the production of the bill of lading or receipt for
the goods; secondly, by the protest of the master or con-
ductor of such vessel or vehicle; and thirdly, by the aflS-
davit of the applicant, setting forth that the goods were
actually on board such vessel or vehicle, and have been
totally lost, and that no reasonable expectation exists of
finding or saving any part thereof.

When the proof of loss fails to show, beyond reasonable
doubt, that the missing goods neither did nor can enter into
consumption within the limits of the United States, no
relief will be afforded;

In case of partial loss or injury in transit, the applica-
tion of the party must be sustained by evidence as herein-
before prescribed in cases of loss or injury while in ware-
house, and must be lodged with the collector at the port
of destination within ten days after the arrival of the mer-
chandise at the port of destination, and while the goods
are in the possession of the officers of the customs; and
due appraisement will be made of the goods so alleged to
be injured.

Aet. 1240. No abatement of duties, or satisfaction or
cancellation of the bond, as aforesaid, will be permitted,
without the previous sanction of the Secretary of the
Treasury. ,

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Art. 1241. At ports where appraisers are appointed, ap- i^^q^q^^
praisements will be made by tiiem, bat where there are
no appraisers appraisement will be made by the collector
or other proper officer. The appraiser's return as to the
value of the merchandise is final and conclusive^ unless
the collector shall order a reappraisement, or the importer
shall notify the collector of his dissatisfaction with such
appraisement within 2 official days after the return thereof,
as hereinafter provided. The return of the appraiser can
not be reconsidered or modified by him, after the report TD.«fiOii58ao,
of appraisement has been lodged with the collector, except
in case of clerical error.

Art. 1242. The collector will designate on the invoice b. s., »oi.
and the permit for examination by the appraiser at least
one package of every invoice, and 1 package at least of
every 10 packages, and a greater number, should it be
deemed necessary by himself or the naval officer, or the
appraiser, and will mark on the invoice the rate at which
duties have been assessed on the several articles therein
specified, and transmit the invoice by an official messen-
ger to the appraisers, and order the designated packages
to be sent to the public store for examination and appraise- i^iPjSSi'^s

If the articles are bulky, he will direct their examina-
tion on the wharf or other suitable place.

Art. 1243. If the merchandise be such as, by commer-
cial usage, is bought and sold by samples, the appraise-
ment may be made by samples, due care being taken that
they are properly selected from the packages designated
on the invoice by the collector, and identified as such.

Matches and other dangerous articles will be examined
at the importer's and not at the appraiser's store.

Art. 1244. The examination of imported merchandise
shall not be made at the residence of the importer nor at
any other unusual place, unless by special permission
from the collector with the approval of the appraiser.
Such permission will be given by the collector in person,


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or, in his absence, by his special deputy, and only in
exceptional cases, as, for example, when articles are of a
very fragile character or are imported for the personal
use of the importer and not as merchandise, or when they
might be exposed to injury by being opened, examined,
and repacked at the appraiser's store.

Before granting such permission the collector will
require the importer to deposit with him an amount suffi-
cient to cover the expense, if any, that may be incurred
in such examination.

Art. 1245. In the appraisement, by special permission,
of machinery and other bulky articles at the factories or
other premises of the owner or importer, the following
rules will be observed :

Permission to have the appraisal of such articles made
in any district other than that of the port of arrival will
be granted only by the Department and on the recom-
mendation of the chief customs officer at the i)ort of entry.

In all cases of appraisements other than at the office of
the appraiser at the port of arrival the package contain-
ing the goods must, upon being landed from the vessel of
importation, be corded and sealed by a customs officer.
As soon as the owners shall give notice to the collector of
their readiness to have the goods appraised, the packages
shall be opened in the presence of an examiner or appraiser
or officer acting as such and the appraisement shall be
made immediately upon such opening.

Whenever consent is duly obtained to have the appraiser
ment made away from the district of arrival, a deposit
shall be made in advance of the estimated duty and
expenses, and any excess found upon liquidation will be

All extra expenses incident to appraisals of this kind
must be paid by the owner or importer of the goods.

Whenever the importer shall notify the collector of his
wish to have the appraisement of imported machinery
completed after it has been set up at its place of delivery,
his request may be granted provided he shall file with the
collector a bond with approved sureties in which he shall
stipulate that, in consideration of the privileges aceorded
to him through such examination, he consents to regard
the same as in all respects valid and binding upon him,
and that he will not set up the fact of such a procedure
T.D.ieias. as a defense against any liabilities or penalties which
may accrue therefrom. Every invoice of such machin-
ery, whenever comprising two or more packages and

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presented for entry, shall be referred to the examiner of
machinery at the appraiser's office, who shall indicate in
writing upon the invoice any particular package or pack-
ages on such invoice for examination upon the wharf, and
such package or packages shall be so designated by the
collector. It is the purpose of this preliminary examina-
tion to ascertain the character of the contents of such
package or packages and their general conformity with
the specifications on the invoice.

On the filing of said bond the packages designated for
examination on the wharf may be delivered to the importer
after such examination for the purpose of being forwarded
by him to the place of final delivery, and as soon as he
shall give due notice that the machinery has been set up
ready for inspection and final appraisement (which notice
must be within thirty days after the issue of the delivery
permit), the appraiser or the examiner designated by him
shall proceed, at the expense of the importer, to the place
where the machinery has been set up, and shall complete
the official examination thereof. Upon the payment by
the importer of all the duties and charges found due
upon the importation the special bond above provided for
shall be canceled.

If the importer shall refuse to furnish the special bond
as aforesaid the machinery imported by him shall be sub-
jected to examination and appraisement at the appraiser's

Art. 1246. It is the duty of the appraiser, or officer act- . g. ftiA^®**
ing as such, to make careful examination of any mer-
chandise which the collector designates for that purpose,
and to appraise the actual market value or wholesale
price thereof at the time of exportation, in the principal
markets and in the currency of the country, whence the ,^ ^^^^ ^^
same was imported; also, to ascertain the quantities
thereof except of such goods as require weighing, gauging,
or measuring. These facts will be indorsed upon the
invoice and signed by the appraiser, and the invoice will
then be promptly returned to the collector.

Art. 1247. For the assistance of the collector in the^g^^- is^Ht
classification of the merchandise for the assessment of
duties, the appraising officer will describe it on the invoice,
to enable the collector to compare his return with the
statement made on entry. He may also indicate what, in
his judgment, ought to be the classification of the same
for duty.

Art. 1248. If it be found, on such examination, that

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the merchandise in the package varies in quantity or in
character from the specifications in the invoice or that the
merchandise is invoiced below its foreign market value,
the appraiser will notify the collector in writing of the
facts, and, if necessary, request that the remaining pack-
ages contained in the invoice be submitted for examina-
tion in detail. If the remaining packages have been
delivered to the importer under bond, the collector will
require him to deliver them to the storekeeper of the
appraiser's store, under form Cat. No. ^634.

This requisition will be delivered to the importer, or be
left at his place of business, by a messenger, who will
certify the delivery and the time thereof on the copy of
the requisition recorded in the collector's office.

Art. 1249. If a package be found on examination to
contain any article not specified in the invoice or prohib-
ited by law the appraiser will make a special report of the
facts in writing to the collector, with an expression of his
opinion whether or not the omission was made or the for-
bidden article introduced with fraudulent intent on the
part of the importer.

Art. 1260. When the appraiser is compelled to adopt
the .mode of appraisal authorized by section 11 of the act
of June 10, 1890, he may add to the items therein enumer-
ated, in addition to the 8 per cent profit, whatever he
deems proper to make the true and actual market value,
the only restriction upon his action heing that in no case
shall the value of such goods, wares, and merchandise be
appraised at less than the total cost or value thus ascer-
B. 8. »io. Art. 1261. When merchandise of the same material or

description, but of different values, is invoiced at an aver-
age price, and not otherwise provided for, the duty shall
be assessed upon the whole invoice at the rate to which
the highest valued goods in such invoice are subject.
B. 8. »ii. Art. 1252. Whenever articles composed wholly or in

part of wool or cotton of similar kind but different quality
are found in the same package, charged at an average
price, it shall be the duty of the appraisers to adopt the
value of the best article contained in such package, and
so charged, as the average value of the whole.

Art. 1253. The value herein referred to is held to be for-

, eign market value. Appraisers will therefore exercise great

care in ascertaining the trade customs of any country from

which articles are imported of varying sizes or weights

invoiced at a uniform price for all sizes or weights, and

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where such custom is not clearly established, make such
report of values as will enable the collector to correctly
ascertain dutiable value and determine proper classifica-
tion of such articles.

Art. 1254. The term ** country," as used in the law, is T.D.nesi.
to be regarded as embracing all the possessions of a
nation, however widely separated, which are subject to
the same supreme executive and legislative authority and

What are to be regarded as the ** principal markets" of
a country in any given case is for the determination of the

Art. 1255. Royalty is an element of dutiable value, t. d. srm,
where it has been or is to be paid by the importer, or
when it forms a part of the market value in the country
of export.

Art. 1256. The '^time of exportation" must be deemed
the date at which the merchandise actually leaves the for-
eign port for its destination in the United States, which
time may ordinarily be established by the clearance granted
to the vessel at the foreign port and the declaration of the
master, under oath, at the time of entry of the date when
the vessel sailed, or by a bill of lading or railroad waybill,
showing the date of shipment certified by a United States
consular officer.

Art. 1257. In the absence of the usual proofs, showing b-8m«h.
the date of exportation from the foreign country, other
satisfactory evidence of that fact may be taken into con-
sideration by the appraisers.

Art. 1258. Merchandise from an interior country, in-
tended for exportation through the i>ort8 of another coun-
try to the United States — from Switzerland by way of
Havre, for example — is considered as exported, within the
meaning of the law, when it passes the frontier boundary
of such interior country.

Art. 1259. The wholesale price or general market value
of such merchandise in the principal markets of the inte-
rior country, at the date when it passed the frontier for
its destination in the United States, will, on importation
and entry, be ascertained by the appraisers with a view
to the assessment of duty.

Art. 1260. Merchandise imi>orted from one country,
being the growth, production, or manufacture of another
country, will be appraised at its actual value in the prin-
cipal markets of the country from which immediately im-
ported, unless it appear by the invoice, bill of lading, or

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other satisfactory proof that the same was, in good faith,
destined for the United States at the time of original
shipment, without any contingency of diversion, in which
case it will be appraised at its value in the principal mar-
kets of the country from which originally exported.

Art. 1261. All communications and papers, whether
invoices, appraisement orders, or others, passing between
the custom-house proper and the appraiser, must be
transmitted by an officer of the customs or an official
B.a,»46,2960, Art. 1262. The appraiser shall revise and correct the

act June 10,1800. ^ r • i. -. • i. • ^

sec. la reports of assistant appraisers as he may judge proper,

and at ports where there is no appraiser the certificate of
the customs officer to whom are committed the estimating
and collection of duties of the dutiable value of any mer-
chandise required to be appraised shall be deemed and
taken to be the appraisement of such merchandise.

Art. 1263. The examination and appraisement of im-
ported merchandise, except when entry is made for imme-
diate transportation in bond without appraisement, shall
be made at the first port of entry, at which port, also, the
actual quantity must be ascertained by weighing, gauging,
or measuring, as the case may be, and the amount of duties
ascertained, and paid, or secured to be paid under bond.

ido^Lc-vT ^^' ^^'^' ^^^^' I* is lawful for the appraisers or the oollect-
8eeT.D.2Uoi.0r^ as the case may be, to call before them and examine,
upon oath or affirmation, any owner, importer, consignee,
or other person, touching any matter or thing which they
may deem material respecting any imported merchandise
in determining the duty thereupon, and to require the
production of any letters, accounts, or invoices relating
to such merchandise, and such testimony may be reduced
to writing and shall be filed with the collector.
T.D.wi6,7047. j^j, ^265. After the examination has been made by the
appraiser and his return stated on the invoice he shall
transmit the invoice to the collector, who shall compare
the return made by the appraiser with the original entry.
If no errors nor discrepancies be discovered, and if it be
found that the estimated duties deposited are sufficient,
the collector shall issue his order for the delivery of the
examined packages. But if the duties paid are insufficient,
such package shall be held until after liquidation of the
entry and payment of the additional duty. But if the
importer shall make a special deposit of duty to cover
the deficiency the examined packages may be delivered
before liquidation of the entry.

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Art. 1266. ^ In making advances on invoices, the apprais-
ers will make the addition to or advance upon the unit
value declared on entry, in the currency in which the in- t. d. uaw.
voice is made out, in a specific sum per pound, yard, or other
unit of value, and not by percentage, and in the weight,
gauge, or measure expressed in the invoice, but no aver-
age valuation shall be made. In such cases the appraiser
shall make the additions by writing on the invoice oppo-

Online LibraryUnited States. Dept. of the TreasuryCustoms regulations of the United States prescribed for the instruction and guidance of officers and customs → online text (page 45 of 81)