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Prorisn.
Invoice not received

nated shall file with the collector of the port a copy of his official
signature and seal: Provided, That if any of the invoices or bills of
lading of any merchandise imported in any one vessel which should with goools.
otherwise be embraced in said entry, have not been received at the
date of the entry, the declaration may state the fact, and thereupon
such merchandise, of which the invoices or bills of lading are not
produced, shall not be included in such entry, but may be entered
subsequently

Forms of declara

By consignee, im

chasedl.

“DECLARATION OF CONSEGNEE, IMPORTER, OR AGENT, WHERE MER- tions.

CHANDISE HAS BEEN ACTUALLY PURCHASED. "I,

-, do solemnly and truly declare that I am the porter, orngent consignee, importer, or agent of the merchandise described in the Gods actually purannexed entry and invoice; that the invoice and bill of lading now presented by me to the collector of are the true and only invoice and bill of lading by me received of all the goods, wares, and merchandise imported in the

whereof

is master, from for account of any person whomsoever for whom I am authorized to enter the same; that the said invoice and bill of lading are in the state in which they were actually received by me, and that I do not know or believe in the existence of any other invoice or bill of lading of the said goods, wares, and merchandise; that the entry now delivered to the collector contains a just and true account of the said goods, wares, and merchandise, according to the said invoice and bill of lading; that nothing has been on my part, nor to my knowledge on the part of any other person, concealed or suppressed, whereby the United States may be defrauded of any part of the duty lawfully due on the said goods, wares, and merchandise; that the said invoice and the declaration therein are in all respects true, and were made by the person by whom the same purport to have been made; and that if at any time hereafter I discover any error in the said invoice, or in the account now rendered of the said goods, wares, and merchandise, or receive any other invoice of the same, I will immediately make the same known to the collector of this district. And I do further solemnly and truly declare that to the best of my knowledge and belief (insert the name and residence of the owner or owners) is (or are) the owner (or owners) of the goods, wares, and merchandise mentioned in the annexed entry; that the invoice now produced by me exhibits the actual cost at the time of exportation to the United States in the principal markets of the country from whence imported of the said goods, wares, and merchandise, and includes and specifies the value of all cartons, cases, crates, boxes, sacks, casks, barrels, hogsheads, bottles, jars, demijohns, carboys, and other containers or coverings, whether holding liquids or solids, which are not otherwise specially subject to duty under any paragraph of the tariff Act, and all other costs, charges, and expenses incident to placing said goods, wares, and merchandise in condition, packed ready for shipment to the United States, and no other or different discount, bounty, or drawback but such as has been actually allowed on the same.

chased.

“DECLARATION OF CONSIGNEE, IMPORTER, OR AGENT WHERE MER

CHANDISE HAS NOT BEEN ACTU'ALLY PURCHASED. “I,

-, do solemnly and truly declare that I am the Not actually N. consignee, importer, or agent of the merchandise described in the annexed entry and invoice; that the invoice and bill of lading now presented by me to the collector of are the true and only invoice and bill of lading by me received of all the goods, wares, and merchandise imported in the , whereof is master, from

for account of any person whomsoever for whom I am authorized to enter the same; that the said invoice and bill of lading are in

the state in which they were actually received by me, and that I do not know or believe in the existence of any other invoice or bill of lading of the said goods, wares, and merchandise; that the entry now delivered to the collector contains a just and true account of the said goods, wares, and merchandise, according to the said invoice and bill of lading; that nothing has been on my part, nor to my knowledge on the part of any other person, concealed or suppressed, whereby the United States may be defrauded of any part of the duty lawfully due on the said goods, wares, and merchandise; that the said invoice and the declaration therein are in all respects true, and were made by the person by whom the same purport to have been made; and that if at any time hereafter I discover any error in the said invoice, or in the account now rendered of the said goods, wares, and merchandise, or receive any other invoice of the same, I will immediately make the same known to the collector of this district. And I do further solemnly and truly declare that to the best of my knowledge and belief (insert the name and residence of the owner or owners) is (or are) the owner (or owners) of the goods, wares, and merchandise mentioned in the annexed entry; that the invoice now produced by me exhibits the actual market value or wholesale price at the time of exportation to the United States in the principal markets of the country from whence imported of the said goods, wares, and merchandise, and includes and specifies the value of all cartons, cases, crates, boxes, sacks, casks, barrels, hogsheads, bottles, jars, demijohns, carboys, and other containers or coverings, whether holding liquids or solids, which are not otherwise specially subject to duty under any paragraph of the tariff Act, and all other costs, charges, and expenses incident to placing said goods, wares, and merchandise in condition, packed ready for shipment to the United States, and no other or different discount, bounty, or drawback but such as has been actually allowed on the same.

By owner.

“DECLARATION OF OWNER IN CASES WHERE MERCHANDISE HAS BEEN

ACTUALLY PURCHASED.

Goods actually purchased.

I,

do solemnly and truly declare that I am the owner by purchase of the merchandise described in the annexed entry and invoice; that the entry now delivered by me to the collector of

contains a just and true account of all the goods, wares, and merchandise imported by or consigned to me, in the whereof

is master, from -; that the invoice and entry, which I now produce, contain a just and faithful account of the actual cost of the said goods, wares, and merchandise, and include and specify the value of all cartons, cases, crates, boxes, sacks, casks, barrels, hogsheads, bottles, jars, demijohns, carboys, and other containers or coverings, whether holding liquids or solids, which are not otherwise specially subject to duty under any paragraph of the tariff Act, and all other costs, charges and expenses incident to placing said goods, wares, and merchandise in condition, packed ready for shipment to the United States, and no other discount, drawback, or bounty but such as has been actually allowed on the same; that I do not know nor believe in the existence of any invoice or bill of lading other than those now produced by me, and that they are in the state in which I actually received them. And I further solemnly and truly declare that I have not in the said entry or invoice concealed or suppressed anything whereby the United States may be defrauded of any part of the duty lawfully due on the said goods, wares, and merchandise; that to the best of my knowledge and belief the said invoice and the declaration thereon are in all respects true, and were made by the person by whom the same purport to have been made, and that if at any time hereafter I discover any error in the said invoice or in the account now produced of the said goods, wares, and merchandise, or receive any other invoice of the same, I will immediately make the same known to the collector of this district.

Manufacturer or "DECLARATION OF MANUFACTURER OR OWNER IN CASES WHERE

Owner.
MERCHANDISE HAS NOT BEEN ACTUALLY PURCHASED.

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Goods not actually purchased.

do solemnly and truly declare that I am the owner (or manufacturer) of the merchandise described in the annexed entry and invoice; that the entry now delivered by me to the collector of

contains a just and true account of all the goods, wares, and merchandise imported by or consigned to me in the whereof

is master, from ; that the said goods, wares, and merchandise were not actually bought by me, or by my agent, in the ordinary mode of bargain and sale, but that nevertheless the invoice which I now produce contains a just and faithful valuation of the same, at their actual market value or wholesale price, at the time of exportation to the United States, in the principal markets of the country from whence imported for my account (or for account of myself or partners); that such actual market value is the price at which the merchandise described in the invoice is freely offered for sale to all purchasers in said markets and is the price which I would have received and was willing to receive for such merchandise sold in the ordinary course of trade in the usual wholesale quantities; that the said invoice contains also a just and faithful account of all the cost of finishing said goods, wares, and merchandise to their present condition, and includes and specifies the value of all cartons, cases, crates, boxes, sacks, casks, barrels, hogsheads, bottles, jars, demijohns, carboys, and other containers or coverings, whether holding liquids or solids, which are not otherwise specially subject to duty under any paragraph of the tariff Act, and all other costs and charges incident to placing said goods, wares, and merchandise in condition, packed ready for shipment to the United States, and no other discount, drawback, or bounty, but such as has been actually allowed on the said goods, wares, and merchandise; that the said invoice and the declaration thereon are in all respects true, and were made by the person by whom the same purport to have been made; that I do not know nor believe in the existence of any invoice or bill of lading other than those now produced by me, and that they are in the state in which I actually received them. And I do further • solemnly and truly declare that I have not in the said entry or invoice concealed or suppressed anything whereby the United States may be defrauded of any part of the duty lawfully due on the said goods, wares, and merchandise; and that if at any time hereafter I discover any error in the said invoice, or in the account now produced of the said goods, wares and merchandise, or receive any other invoice of the same, I will immediately make the same known to the collector of this district.

“SEC. 6. That any person who shall knowingly make any false statement in the declarations provided for in the preceding section, etc. or shall aid or procure the making of any such false statement as to any matter material thereto, shall, on conviction thereof, be punished by a fine not exceeding five thousand dollars, or by imprisonment at hard labor not more than two years, or both, in the discretion of the court: Provided, That nothing in this section shall be construed to relieve imported merchandise from forfeiture by reason of such false fected. statement or for any cause elsewhere provided by law.

“SEC. 7. That the owner, consignee, or agent of any imported ted at time of entry. merchandise may, at the time when he shall make and verify his written entry of such merchandise, but not afterwards, make such

Punishment for false declarations,

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75 per cent over declared value.

addition in the entry to or such deduction from the cost or value
given in the invoice or pro forma invoice or statement in form of an
invoice, which he shall produce with his entry, as in his opinion may
raise or lower the same to the actual market value or wholesale price
of such merchandise at the time of exportation to the United States,

in the principal markets of the country from which the same has been Appraisal by col imported; and the collector within whose district any merchandise

may be imported or entered, whether the same has been actually
purchased or procured otherwise than by purchase, shall cause the

actual market value or wholesale price of such merchandise to be Additional dut, if appraised; and if the appraised value of any article of imported mer

chandise subject to an ad valorem duty or to a duty based upon or
regulated in any manner by the value thereof shall exceed the value
declared in the entry, there shall be levied, collected, and paid, in
addition to the duties imposed by law on such merchandise, an addi-
tional duty of one per centum of the total appraised value thereof

for each one per centum that such appraised value exceeds the value Application and declared in the entry: Provided, That the additional duties shall only

apply to the particular article or articles in each invoice that are so
undervalued and shall not be imposed upon any article upon which
the amount of duty imposed by law on account of the appraised
value does not exceed the amount of duty that would be imposed if
the appraised value did not exceed the entered value, and shall be

limited to seventy-five per centum of the appraised value of such Not to be remitted, article or articles. Such additional duties shall not be construed to

be penal, and shall not be remitted nor payment thereof in any way
avoided except in cases arising from a manifest clerical error, nor
shall they be refunded in case of exportation of the merchandise, or

on any other account, nor shall they be subject to the benefit of Fraud presumed drawback: Provided, That if the appraised value of any merchandise

shall exceed the value declared in the entry by more than seventy-
five per centum, except when arising from a manifest clerical error,
such entry shall be held to be presumptively fraudulent, and the
collector of customs shall seize such merchandise and proceed as in
case of forfeiture for violation of the customs laws, and in any legal
proceeding other than a criminal prosecution that may result from
such seizure, the undervaluation as shown by the appraisal shall be
presumptive evidence of fraud, and the burden of proof shall be on
the claimant to rebut the same, and forfeiture shall be adjudged

unless he shall rebut such presumption of fraudulent intent by suffiExtent of forfeiture. cient evidence. The forfeiture provided for in this section shall

apply to the whole of the merchandise or the value thereof in the

case or package containing the particular article or articles in each Pro forma invoices, invoice which are undervalued: Provided further, That all additional

duties, penalties, or forfeitures applicable to merchandise entered by
a duly certified invoice shall be alike applicable to merchandise
entered by a pro forma invoice or statement in the form of an invoice,
and no forfeiture or disability of any kind incurred under the pro-

visions of this section shall be remitted or mitigated by the Secretary Minimum assess of the Treasury. The duty shall not, however, be assessed in any

case upon an amount less than the entered value. Cost of production “SEC. 8. That when merchandise entered for customs duty has

been consigned for sale by or on account of the manufacturer thereof, Statement by man.

to a person, agent, partner, or consignee in the United States, such
person, agent, partner, or consignee shall, at the time of the entry of
such merchandise, present to the collector of customs at the port
where such entry is made, as a part of such entry, and in addition to
the certified invoice or statement in the form of an invoice required
by law, a statement signed by such manufacturer, declaring the cost

of production of such merchandise, such cost to include all the elements By other person.

of cost as stated in section eleven of this Act. When merchandise

etc., liable.

ment.

of goods consigned for sale.

ufacturer.

Proriso.
Number, authenti.

entered for customs duty has been consigned for sale by or on account
of a person other than the manufacturer of such merchandise, to a
person, agent, partner, or consignee in the United States, such person,
agent, partner, or consignee shall at the time of the entry of such
merchandise present to the collector of customs at the port where
such entry is made, as a part of such entry, a statement signed by the
consignor thereof, declaring that the merchandise was actually
purchased by him or for his account, and showing the time when, the
place where, and from whom he purchased the merchandise, and in
detail the price he paid for the same: Provided, That the statements
required by this section shall be made in triplicate, and shall bear the cation, etc.
attestation of the consular officer of the United States resident
within the consular district wherein the merchandise was manufac-
tured, if consigned by the manufacturer or for his account, or from
whence it was imported when consigned by a person other than the
manufacturer, one copy thereof to be delivered to the person making
the statement, one copy to be transmitted with the triplicate invoice
of the merchandise to the collector of the port in the United States
to which the merchandise is consigned, and the remaining copy to be
filed in the consulate.

"SEC. 9. That if any consignor, seller, owner, importer, consignee, tries by false invoices, agent, or other person or persons, shall enter or introduce, or attempt etc. to enter or introduce, into the commerce of the United States any imported merchandise by means of any fraudulent or false invoice, affidavit, letter, paper, or by means of any false statement, written or verbal, or by means of any false or fraudulent practice or appliance whatsoever, or shall be guilty of any willful act or omission by means whereof the United States shall or may be deprived of the lawful duties, or any portion thereof, accruing upon the merchandise, or any portion thereof, embraced or referred to in such invoice, affidavit, letter, paper, or statement, or affected by such act or omission, such merchandise, or the value thereof, to be recovered from such person or persons, shall be forfeited, which forfeiture shall only apply to the Forfeiture. whole of the merchandise or the value thereof in the case or package containing the particular article or articles of merchandise to which such fraud or false paper or statement relates; and such person or

Fine or imprison. persons shall, upon conviction, be fined for each offense a sum not exceeding five thousand dollars, or be imprisoned for a time not exceeding two years, or both, in the discretion of the court.

“Sec. 10. That it shall be the duty of the appraisers of the United ket value and whole States, and every of them, and every person who shall act as such sale price whence imappraiser, or of the collector, as the case may be, by all reasonable ways and means in his or their power to ascertain, estimate, and appraise (any invoice or affidavit thereto or statement of cost, or of cost of production to the contrary notwithstanding) the actual market value and wholesale price of the merchandise at the time of exportation to the United States, in the principal markets of the country whence the same has been imported, and the number of yards, parcels, or quantities, and actual market value or wholesale price of every of them, as the case may require.

“SEC. 11. That when the actual market value, as defined by law, value not obtainable. of any article of imported merchandise, wholly or partly manufac- Vol. 30, p. 212. tured and subject to an ad valorem duty, or to a duty based in whole or in part on value, can not be ascertained to the satisfaction of the appraising officer, such officer shall use all available means in his power to ascertain the cost of production of such merchandise at the time of exportation to the United States, and at the place of manufacture, such cost of production to include the cost of materials and Determination of. of fabrication, and all general expenses to be estimated at not less than ten per centum, covering each and every outlay of whatsoever

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