and other customs employees shall be subject to the following conditions:

(1) Where the amount is less than $100 and the identification requirements of subparagraph (4) of paragraph (a) of this section have been met, the customs employee accepting the check or money order shall show his name and badge number on the collection voucher and on the reverse side of the check or money order as well as the serial number of the voucher or other form of voucher identification so that the check or money order can be easily associated with the voucher. This information shall be shown immediately above the space where the endorsement stamp will be placed.

(2) Where the amount is $100 or more, in addition to the requirements of subparagraph (1) of this paragraph the customs employee accepting the check or money order shall obtain the approval of the customs officer in charge who also shall personally verify the identification uata and indicate his aproval by initialing the collection voucher below the signature of the customs employee who approved the receipt of the check or money order.

(3) A personal check tendered in accordance with this paragraph shall be accepted only when drawn for the amount of the duties, taxes, and other charges to be paid by such check.

(c) Checks on foreign banks, foreign travelers' checks, and commercial drafts or bills of exchange subject to acceptance by the drawees shall not be accepted.

(d) Checks and other negotiable papers covering duties, taxes, and other customs charges shall be made payable to the Bureau of Customs.

(R.S. 3009, 3473, as amended, sec. 1, 36 Stat. 965, as amended, sec. 648, 46 Stat. 762; 19 U.S.C. 197, 198, 1648) [28 F.R. 14808, Dec. 31, 1963, as amended by T.D. 67-134, 32 F.R. 8025, June 3, 1967]

§ 24.2 Persons authorized to receive customs collections.

Deputy collectors of customs in charge of ports of entry, customs cashiers, customs inspectors, customs dock tellers, and such other officers and employees as the collector shall designate shall receive customs collections.

§ 24.3 Bills and accounts; receipts.

(a) Any bill or account for money due the United States shall be rendered by an authorized customs officer or employee on an official form.

(b) Any payor desiring an official receipt shall submit the original bill with his payment. If an official receipt form is provided, the receipt shall be prepared and issued on such form. When no official receipt form is provided, the original bill shall be stamped with the fact and date of payment, initialed or signed by the customs officer to whom the payment is made, and returned to the payor.

(c) If an importer desires a receipt for duties or taxes paid on a formal or appraisement entry, such receipt shall be given on a copy of customs Form 5101 or on a copy of the entry, whichever is presented for that purpose by the person making the entry.

(d) Every payment which is not made in person shall be accompanied by the original bill or by a communication containing sufficient information to identify the account or accounts to which it is to be applied.

(e) A bill for duties, taxes, or other charges is due and payable upon receipt thereof by the debtor.

§ 24.4 Optional method for payment of estimated import taxes on alcoholic beverages upon entry, or withdrawal from warehouse, for consumption.

(a) Application to defer. An importer, including a transferee of alcoholic beverages in a customs bonded warehouse who wishes to pay on a semi-monthly basis the estimated import taxes on alcoholic beverages entered, or withdrawn from warehouse, for consumption by him during such a period may apply by letter to the collector of customs of each district in which he wishes to defer payment. If the importer desires the additional privilege of depositing estimated tax payments on an extended deferred basis, it must be specifically requested. The application must identify the ports at which the importer wishes to use the tax deferral procedure. An importer who receives approval from a collector of customs to defer such payments may, however, continue to pay the estimated import taxes due at the time of entry, or withdrawal from warehouse, for consumption.

(b) Deferred payment periods. A period shall commence on October 24 and run through October 31, 1965; thereafter the periods shall run from the 1st day of each month through the 15th day of that month, and from the 16th day of each month through the last day of that month. An importer may begin the

deferral of payments of estimated tax in a customs collection district in the first deferral period beginning after the date of the written approval by the collector of customs of such district. An importer may in such district use the deferred payment system until the collector of customs advises such importer that he is no longer eligible to defer the payment of such taxes.

(c) Content of application and supporting documents. (1) An importer must state his estimate of the largest amount of taxes to be deferred in any semimonthly period based on the largest amount of import taxes on alcoholic beverages deposited in that district in such a period during the year preceding his application. He must also identify any existing bond or bonds that he has on file in the district and the port or ports for which filed and shall submit in support of his application the approval of the surety on his bond or bonds to the use of the procedure and to the increase of such bond or bonds to such larger amount or amounts as may be found necessary by the collector of customs. He must identify in his application all ports in the district where he intends to file entries or withdrawals from warehouse for consumption for which taxes are to be deferred.

(2) Each application must include a declaration in substantially the following language:

I declare that I am not presently barred by a collector of customs in any other district from using the deferred payment procedure for payment of estimated taxes upon imports of alcoholic beverages, and that if I am notified by a collector of customs to such effect I shall advise the collectors of customs of all other districts where approval has been given to me to use such procedure.

(d) Use of deferred payment method. (1) The collector of customs will notify the importer, or his authorized agent if requested, of approval and will at the same time notify all ports in his district at which the procedure will be used according to the importer's application.

(2) An importer who has received approval to make deferred payments retains the option of deferring or depositing the estimated tax on imported alcoholic beverages until the entry or withdrawal is presented to the cashier for payment of estimated duties. At the time the importer presents his entry or withdrawal for consumption to the cashier together with the estimated

duty, he must either pay the estimated tax or indicate on the entry or withdrawal that he elects to defer the tax payment.

(e) Tax deferment procedure. If the importer elects to defer the tax payments, he shall enter on each copy of the entry or withdrawal the words "Tax Payment Deferred," adjacent to the amount shown on the documents as estimated taxes, before presentation to the cashier.

(f) Payment procedure-(1) Billing. Each importer who has deferred tax payments on imported alcoholic beverages will be billed at the end of each tax deferral period for all taxes deferred during the period. A statement will accompany each bill listing each tax amount deferred and the related entry number. These bills must be paid in full by the last day of the next succeeding deferral period.

(2) Interest on overdue accounts. When any bill for deferred taxes is not paid within the period specified in subparagraph (1) of this paragraph, interest thereon at the rate of 6 percent per annum from the date following the end of the specified period to the date of payment of the bill shall be assessed, collected and paid in the same manner as the basic tax.

(g) Restrictions on deferring tax deposits. An importer may not on one entry, or withdrawal from warehouse for consumption, deposit part of the estimated tax and defer the balance of the tax. The estimated tax on each entry or withdrawal must be either fully paid or deferred.

(h) Termination of deferred payment privilege. (1) When any bill for deferred taxes is not paid within the period specified in paragraph (f) of this section, the importer shall be sent a Notice of Amount Due, customs Form 6084, and & copy shall be sent to the surety on his bond. If in the opinion of the customs officer concerned such failure to make timely payment of estimated deferred taxes warrants the withdrawal of the tax deferral privilege, he will advise the importer of the withdrawal of such privilege. In all instances of failure to pay timely the deferred taxes on alcoholic beverages withdrawn from warehouse for consumption, further withdrawals from the warehouse entry on which the tax is delinquent will be refused until payment is made of the amount delinquent.

(2) The termination in any district of the tax deferral privilege for failure to pay timely any deferred estimated tax shall be at the discretion of the customs officer concerned. Termination of the privilege for any other reason shall be subject to the approval of the Commissioner of Customs. Notice of termination of the tax deferral privilege in any district will be disseminated to all other customs districts.

(3) Renewal of the tax deferral privilege after it has been withdrawn in any district may be made only upon approval of the Commissioner of Customs.

(i) Renewal of importer's bond. At the time of each renewal of a customs bond to which has been added a stipulation as to deferred tax payment, concurred in by the surety, the parties shall indicate in writing their agreement to the continuation of the stipulation for the term of the renewal.

(j) Entries for consumption or warehouse after an importer is delinquent. An importer who is delinquent in paying deferred taxes may make entries for consumption or for warehousing, or withdrawals for consumption from warehouse entries on which no delinquency exists, upon deposit of all estimated duties or taxes.

(k) Rate of tax. The estimated taxes must be paid on the basis of the rates in effect upon entry, or withdrawal from warehouse, for consumption, unless in accordance with section 315 of the Tariff Act of 1930, as amended, another date is applicable and not on the basis of the rates of tax in effect on the date deferred payment is made.

(Sec. 201, 72 Stat. 1322, 1334, 1335, 68A Stat. 917; 26 U.S.C. 5007, 5054, 5061, 7805) [28 F.R. 14808, Dec. 31, 1963, as amended by T.D. 56510, 30 F.R. 13359, Oct. 21, 1965; T.D. 67-31, 32 F.R. 493, Jan. 18, 1967; T.D. 72-53, 37 F.R. 3425, Feb. 16, 1972]

§ 24.5 Filing identification number.

(a) Each person, business firm, Government agency, or other organization shall file Customs Form 5106, notification of or application for importer's number, or notice of change of name or address, with the first dutiable formal entry which he submits or the first request for services that will result in the issuance of a bill or a refund check upon adjustment of a cash collection. Notification of or application for importer's number, or notice of change of name or address, Customs Form 5106, shall also be filed for

the ultimate consignee for which such entry is being made.

(b) The number to be used when filing customs Form 5106 shall be (1) his Internal Revenue Service employer identification number, or (2) if no Internal Revenue Service employer identification number has been assigned, his social security number. If neither an Internal Revenue Service employer identification number nor a social security number has been assigned "None" shall be inserted on the line provided for each of the above numbers and the form shall be filed in duplicate. In such case an importer number will be assigned and entered on the Form 5106 by the customs office where the entry or request is received and a copy of the form will be returned to the party. This number shall be used in all future customs transactions when an importer number is required. If an Internal Revenue Service employer identification number, a social security number, or both are obtained after an importer number has been assigned by Customs, a new Form 5106 shall not be filed except upon request from Customs.

(c) Form 5106 contains blocks for a two-digit suffix code which may be inserted as an addition to the Internal Revenue Service employer identification number by a firm having branch office operations to permit the firm to identify transactions originating in its branch offices. A separate Form 5106 to report the specific suffix code and name and address will be required for each branch office to be identified. When an organization desires to associate a customs transaction with a specific branch office, the importer number, including the suffix, reported on Form 5106, shall be supplied on the Form 5101 or the request for services. The suffix code may be either numeric, alphabetic, or a combination of both numeric and alphabetic, except that the letters O, Z, and I may not be used. The blocks shall be left blank if the organization has no use for them.

(d) An importer number will remain on file until 1 year from the date on which it is last used in a customs Form 5101 or a request for services. If the number is not so used for 12 months and there is no outstanding transaction to which it must be associated, it will be removed from the file and the person previously covered by the number shall complete Form 5106 again to engage in another transaction covered by paragraph (a) of this section.

(e) Customs Form 5106 may be obtained at any customhouse or from any customs office.

[T.D. 67-33, 32 F.R. 493, Jan. 18, 1967, as amended by T.D. 67-71, 32 F.R. 3741, Mar. 4, 1967; T.D. 72-106, 37 F.R. 7592, Apr. 18, 1972] § 24.11

Increased or additional duties or taxes; notice to importer.

(a) Any increased or additional duties or taxes found due upon liquidation shall be billed to the importer of record or to the actual owner when there shall have been filed:

(1) A declaration of the actual owner on customs Form 3347 in accordance with section 485 (d), Tariff Act of 1930, and the regulations in this part; and

(2) The superseding bond of the actual owner on customs Form 7601, as provided for in §§ 8.18 (d) and 25.4(a) (32) of this chapter.

(b) In any case in which a timely owner's declaration. but not a timely superseding bond, has been filed, and the collector of customs is of the opinion that because of special circumstances the collection of the increased or additional duties should be effected under the timely owner's declaration, he shall report the facts to the Bureau and await instructions.

(Secs. 483, 485 (d), 46 Stat. 721, 724; 19 U.S.C. 1483, 1485(d)) [28 F.R. 14808, Dec. 31, 1963, as amended by T.D. 67-33, 32 F.R. 494, Jan. 18, 1967]

$75 will be made to an applicant failing to pass the examination required by § 31.4(c).

The fee in subdivision (iii) of this subparagraph shall be assessed and collected for an application requesting the initial establishment of a customs bonded warehouse or for the rebonding of a warehouse after its discontinuance. Such fee shall not be collected for action in connection with the discontinuance or alteration of a customs bonded warehouse or the reactivation of such a warehouse after its temporary suspension.

(2) Unless otherwise prescribed by law, a fee of 20 cents shall be collected for each official certification.

(3) A customs fee shall be collected for furnishing the names and addresses of importers of merchandise appearing to infringe a registered patent. This information will be furnished for a 2month period at the fee of $1,000; a 4-month period at the fee of $1,500; or a 6-month period at the fee of $2,000. (See § 12.39a of this chapter.)

(b) Except for services in connection with fees prescribed by § 4.98(a) of this chapter, the following charges shall be made:

(1) Whenever files are searched to obtain records for private parties, whether for copying by them or for examination, a charge shall be made, based upon the actual time and salary of the employee, computed in multiples of 1 minute based on an hourly rate computed in accordance with § 19.5 (b) of this chapter, but no charge shall be made for such service where the amount, so computed, is less than 50 cents. Where the amount, so computed, is 50 cents or more, but less than $1, a minimum charge of $1 shall be made. There shall be included in computing the cost of such labor any amount actually payable to the employee for performing such service outside his basic 40-hour workweek. However, no charge shall be made under this subparagraph for any service rendered in making an entry and related documents available for examination by authorized persons prior to liquidation of the entry or during any period thereafter in which a timely protest may be filed against the liquidation or reliquidation of the entry.

(2) If any copy of a customs record is made by a customs employee for a party in interest, such party shall reimburse the Government for the actual cost of material, labor, including that used in

(3) In any case where a search of the files is necessary to verify the correctness of a document which is to be certified by a customs employee, and for which a fee of 20 cents is charged, a separate charge for the time required for searching shall be made. This charge shall be computed as prescribed in subparagraph (1) of this paragraph, but shall not be imposed if the amount is less than 50 cents. If the amount, so computed, is 50 cents or more, but less than $1, a minimum charge of $1 shall be made.

be

(c) The rates charged for storage in Government-owned or rented buildings shall not be less than the charges made at the port by commercial concerns for the storage and handling of merchandise. Except as to an examination package covered by an application for an entry by appraisement, storage shall charged on any examination package for any period it remains in the appraiser's store after two full working days following the day on which the permit to release or transfer was issued. As to an examination package covered by an application for an entry by appraisement, storage shall be charged for any period

it remains in the appraiser's store after two full working days following the day of issuance to the importer of oral or written notice of the amount of duties or taxes required to be deposited or that the package is ready for delivery. If the collector finds that circumstances make it impractical to remove examination packages from the appraiser's store within the 2-day period, he may extend the period for not to exceed three additional working days, without storage charges. In computing the 2 working days, and any authorized extension, (1) the day on which the permit to release or transfer is issued, or the day on which the notice is issued of the amount of duties or taxes that shall be deposited or that the package is ready for delivery, whichever is applicable, (2) Saturdays, (3) Sundays, and (4) National holidays, shall be excluded.

(Sec. 501, 65 Stat. 290, R.S. 2654, as amended, sec. 524, 46 Stat. 741, as amended; 19 U.S.C. 58, 1524, 31 U.S.C. 483a, 46 U.S.C. 333, 927) [28 F.R. 14808, Dec. 31, 1963, as amended by T.D. 56107, 29 F.R. 2336, Feb. 11, 1964; T.D. 56137, 29 F.R. 4720, Apr. 2, 1964; T.D. 56251, 29 F.R. 12627, Sept. 5, 1964; 29 F.R. 12768, Sept. 10, 1964; T.D. 56393, 30 F.R. 5580, Apr. 20, 1965; T.D. 56398, 30 F.R. 5900, Apr. 28, 1965; T.D. 66–36, 31 F.R. 2778, Feb. 16, 1966; T.D. 69-266, 34 F.R. 20424, Dec. 31, 1969; T.D. 72-266, 37 F.R. 20678, Oct. 3, 1972]

§ 24.13 Car, compartment, and package seals; kind, procurement.

(a) Customs seals manufactured and supplied by approved manufacturers pursuant to § 24.13a of this chapter shall be used in sealing openings, packages, conveyances, or articles requiring the security provided by such sealing.

(b) Red in-bond seals used for sealing imported merchandise shipped between ports in the United States shall be stamped "U.S. Customs in Bond." Green seals used by Canadian customs officer to seal railroad cars moving in bond through the United States between Canadian ports as provided in § 123.33 of this chapter shall be stamped [Can. Customs]

[U.S. Transit], and uncolored seals used to seal containers of commercial traveler's samples transiting the United States as provided by § 123.52 of this chapter shall be stamped "CanadaUnited States Customs." Blue in-transit seals used to seal merchandise transiting foreign territory or waters between ports in the United States as provided in