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section 484 (i), Tariff Act of 1930, the carrier's release order may be endorsed thereon and shall be in substantially the following form:

In accordance with the provisions of section 484 (j), Tariff Act of 1930, authority is hereby given to release the articles covered by this certified duplicate bill of lading to:

This order may be qualified as follows:

(1) "For transfer to the bonded warehouse designated in the warehouse entry," if the merchandise is entered for warehousing.

(2) "For transfer to the bonded carrier designated in the transportation entry," if the merchandise is entered for transportation in bond.

(3) "For transfer to the carrier designated in the export entry," if the merchandise is entered for exportation.

(b) A release order from the proprietor of a bonded warehouse covering merchandise therein shall be substantially in the same form.

(c) The merchandise may be released to the person named in the bill of lading in the absence of a specific release order from the carrier, provided the carrier concerned shall have filed a blanket order authorizing release to the consignee in such cases.

(d) The release order at the bottom of customs Form 7529 may be modified and executed to make it a blanket release order for the shipments covered by a blanket carrier's certificate as provided for by § 8.6 (f).

(Sec. 484, 46 Stat. 722, as amended; 19 U.S.C. 1484)

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1930,20 of lien for freight, charges, or contribution in general average shall be on customs Form 3485, signed by the authorized agent of the carrier and certified by him.

(b) When the cargo of a vessel is subject to contribution in general average, a preliminary notice thereof may be filed with the collector and individual notices of lien filed thereafter. Upon receipt of a preliminary notice, the collector shall withhold release of any merchandise imported in the vessel for 2 days (exclusive of Sunday and holidays) after such merchandise is taken into customs custody, unless proof is submitted that the claim for contribution in general average has been paid or secured.

(c) A notice of lien upon goods entered for immediate transportation shall be filed by the carrier with the collector of customs at destination.

(d) No notice of lien against goods shall be accepted by the collector after

29 "Whenever a collector of customs shall be notified in writing of the existence of a lien for freight, charges, or contribution in general average upon any imported merchandise sent to the appraiser's store for examination, entered for warehousing or taken possession of by him, he shall refuse to permit delivery thereof from public store or bonded warehouse until proof shall be produced that the said lien has been satisfied or discharged. The rights of the United States shall not be prejudiced or affected by the filing of such lien, nor shall the United States or its officers be liable for losses or damages consequent upon such refusal to permit delivery. If merchandise, regarding which such notice of lien has been filed, shall be forfeited or abandoned and sold, the freight, charges, or contribution in general average due thereon shall be paid from the proceeds of such sale in the same manner as other lawful charges and expenses are paid therefrom." (Tariff Act of 1930, sec. 564; 19 U.S.C. 1564)

30 The term "freight" means the carrier's charge for the transportation of the goods from the place of shipment in the foreign country to final destination in the United States. The term "charges" means the charges due to or assumed by the claimant of the lien which are incident to the shipment and forwarding of the goods to destination in the United States, but does not include the purchase price whether advanced or to be collected, nor other claims not connected with the transportation of the goods. "General average" means the liability to contribution of the owners of a cargo which arises when a sacrifice of a part of such cargo has been made for the preservation of the residue or when money is expended to preserve the whole. It only arises from actions impelled by necessity.

their forfeiture under any provision of law; nor after they are sold pursuant to section 491 or 559, Tariff Act of 1930, as amended; nor after customs release; nor, in the case of goods abandoned to the Government under section 506(1) or 563 (b), Tariff Act of 1930, as amended, after the receipt and acceptance of the notice of abandonment. Any notice of lien received thereafter shall be returned with a statement thereon as to the reason for rejection. The acceptance of any notice of lien shall not in any manner affect the order of disposition and accounting for the proceeds of sales of forfeited and abandoned property provided for in §§ 15.6, 20.6, and 23.20 of this chapter.

(e) The collector shall not adjudicate any dispute respecting the validity of any lien, but when the amount of such lien depends upon the quantity or weight of merchandise actually landed, the collector shall hold the lien satisfied upon the payment of an amount computed upon the basis of the report made by the United States appraiser, weigher, or gauger.

(f) When any doubt exists as to the validity of a lien filed with the collector, he may exact a bond of indemnity to save him harmless from any personal liability which may result from withholding the release of the goods.

(g) Proof that the lien has been satisfied or discharged shall consist of a written release or receipt signed by the claimant and filed with the collector, showing payment of the claim in full. (Sec. 564, 46 Stat. 747; 19 U.S.C. 1564) § 8.26

Recall of merchandise released from customs custody; requests of appraiser for additional packages or quantities.

(a) If at any time after entry the collector determines, either from the appraiser's report or otherwise, that any merchandise contained in an importation is for any reason not entitled to admission into the commerce of the United States, he shall promptly demand the return to customs custody of any such merchandise which has been released. The demand for the return of the merchandise shall be by letter, or on customs Form 3483, customs Form 4647, or other appropriate form.

(b) If the appraiser desires additional packages or quantities of merchandise for the purpose of examination, inspection, or appraisement, he shall notify

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the importer on customs Form 3483 to deliver them to the appraiser's stores or other place designated by him. If the request of the appraiser is not promptly complied with, he shall request the collector to make a demand under the appropriate bond for the return of the merchandise to customs custody.

(c) At any time before the appraiser's report of appraisement the collector may demand the return to customs custody of such additional packages or quantities of merchandise as the appraiser may desire, pursuant to section 499, Tariff Act of 1930, as amended, and paragraph (b) of this section, for the purpose of examination, inspection, or appraisement. The demand shall be by letter or on customs Form 3483 or other appropriate form. The collector may also demand the return to customs custody of any merchandise for the purpose of requiring it to be marked or labeled pursuant to the provisions of schedule 7, part 2E, headnote 4(c), Tariff Schedules of the United States, section 304, Tariff Act of 1930, as amended, the Wool Products Labeling Act of 1939, the Fur Products Labeling Act, or the Textile Fiber Products Indentification Act. The demand for the purpose shall be on customs Form 4647, not later than 20 days after the appraiser's report of appraisement.

(d) The demand for redelivery to customs custody for any purpose specified in this section shall be made on the actual owner, and not on the nominal consignee, if the latter has filed a superseding bond of the actual owner on customs Form 7601 before the date of a proper demand hereunder for redelivery for the purpose specified.

(e) The demand or notification shall be prepared in duplicate and the retained copy, with the date of mailing or delivery noted thereon, shall be made part of the entry record.

(Secs. 499, 505, 623, 46 Stat. 728, as amended, 732, 759, as amended; 19 U.S.C. 14999, 1505, 1623)

ENTRY FOR CONSUMPTION

§ 8.27 Form of entry.

Entry for consumption shall be made on customs Form 7501. Such entries shall be numbered in two series, one for dutiable consumption entries and the other for free consumption entries. The dutiable entries shall be made in triplicate; the free entries shall be made in duplicate. An additional legible copy of

the entry, marked or stamped "For Internal Revenue Purposes," shall be presented for each entry covering cigars, cigarettes, or cigarette papers and tubes when the entry of those articles is subject to Part 275 of the regulations of the Internal Revenue Service (26 CFR Part 275) and tax is payable to customs upon release of such articles. The collector may require additional copies of the entry where the intended use has been specifically approved by the Bureau. (Sec. 484, 46 Stat. 722, as amended; 19 U.S.C. 1484) [28 F.R. 14638, Dec. 31, 1963, as amended by T.D. 56163, 29 F.R. 5788, May 1, 1964; T.D. 67-193, 32 F.R. 11764, Aug. 16, 1967]

§ 8.28

Release under bond; deposit of estimated duties; permit.

(a) When the importer desires the release from customs custody of any part of the merchandise before (1) the full amount of duties, including dumping or other special duties and charges, due thereon or the right to free entry has been ascertained by liquidation of the entry, (2) the right of such merchandise to admission into the United States has been determined by the proper officer, or (3) any document relating thereto required by law or regulations has been furnished, he shall, except as hereinafter indicated, file a bond on customs Form 7551, 7553, or other appropriate form, at the time of entry or prior to such release. Such a bond shall not be required when all the merchandise in an importation has remained in customs custody at the public stores or on the wharf or other place in charge of a customs officer until it has been inspected, examined, and appraised, and has been found to comply with all laws and regulations governing its admission into the commerce of the United States, and until

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31 "Imported merchandise, required by law or regulations made in pursuance thereof to be inspected, examined, or appraised, shall not be delivered from customs custody, except under such bond or other security as may be prescribed by the Secretary of the Treasury to assure compliance with all applicable laws, regulations, and instructions which the Secretary of the Treasury or the Customs Service is authorized to enforce, until it has been inspected, examined, or appraised and is reported by the appraiser to have been truly and correctly invoiced and found to comply with the requirements of the laws of the United States. * * (Tariff

Act of 1930, sec. 499, as amended; 19 U.S.C. 1499)

there have been produced all documents for the production of which a bond is required by law or regulations if not filed at time of entry.

(b) The estimated duties, if any, having been deposited as required by section 505, Tariff Act of 1930 2 and the bond filed, an authorization for delivery on Customs Form 7501-A shall be issued and delivered to the importer or his agent, to be by him sent to the inspector in charge of the merchandise, who shall authorize the carrier to deliver that part of the merchandise not designated for examination, and which the carrier has retained under the provisions of section 499, Tariff Act of 1930, as amended, with discrepancies between the invoiced-entered quantities and the quantities delivered to the consignee by the carrier accounted for in accordance with the provisions of § 15.8 of this chapter: Provided, That the district director may authorize an examining officer to release both examined and unexamined packages in a shipment examined by such officer at a place not in charge of a Customs officer when this can be done without any real interference with the performance of the examining officer's regular duties.

(c) Estimated duties need not be deposited when a shipment is entered, or withdrawn from warehouse, for consumption by a United States Government department or agency, or an authorized representative thereof. In such case a stipulation in the following form shall be furnished in lieu of any bond provided for in Part 25 of this chapter: I, a duly au(Title) thorized representative of the (Name of United States Government department or agency)

stipulate and agree on behalf of such department or agency that all applicable provisions of the Tariff Act of 1930, as amended, and the regulations thereunder, and of all other laws and regulations, relating to entry No. (Type of entry) (Date) will be observed and complied with in all respects.

(Signature)

of

32 "The consignee shall deposit with the collector, at the time of making entry, unless the merchandise is entered for warehouse or transportation, or under bond, the amount of duty estimated to be payable thereon. ** *99 (Tariff Act of 1930, sec. 505; 19 U.S.C. 1505)

After liquidation of the entry, the Bureau of Customs will bill the proper Department or agency for any duties or charges due the Government.

(Secs. 484, 505, 623, 46 Stat. 722, as amended, 732, 759, as amended; 19 U. S. C. 1484, 1505, 1623) [28 F.R. 14638, Dec. 31, 1963, .as amended by T.D. 67-33, 32 F.R. 492, Jan. 18, 1967; T.D. 71-22, 36 F.R. 1057, Jan. 22, 1971] § 8.29 Release of packages.

(a) Merchandise which has not been designated for examination shall be released from customs custody in accordance with the provisions of § 8.28.

(b) Merchandise designated for examination may be released after examination has been completed if it has been found to be truly and correctly invoiced, is entitled to admission into the commerce of the United States, and its release is not precluded by any law or regulation. The collector may designate an appraising officer to effect the release of examined packages. See § 8.28(b).

(c) If the district director of customs believes that the entered rate or value of any merchandise is too low, or if he finds that the quantity imported exceeds the entered quantity, and the estimated aggregate of the increase in duties in the shipment exceeds $15, he shall promptly notify the importer of record on every shipment on customs Form 5561, specifying the nature of the difference on the notice. Liquidation shall be made promptly and shall not be withheld for a period of more than 20 days from the date of mailing such notice unless in the judgment of the district director there are compelling reasons that would warrant such action.

(d) If either the nominal consignee (importer of record) or the actual owner whose declaration and superseding bond have been filed in accordance with § 8.18 (d) desires, he may estimate, on the basis of information contained in the entry papers or obtainable from the examiner, the probable amount of unpaid duties or taxes which will be found due on the entire shipment and deposit them in whole or in part with the collector. The deposit shall be tendered in writing by the importer of record or the actual owner in the following form in the number of copies required for the purposes of local administration.

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(a) Entry for warehousing shall be made in duplicate on customs Form 7502. The collector may require an extra copy or copies of customs Form 7502-A (Warehouse or Rewarehouse Permit) to be furnished for use in connection with the delivery of the merchandise to the bonded warehouse designated on the entry.

(b) The importer shall designate upon the entry the bonded warehouse in which he desires his merchandise deposited and the bonded cartman or lighterman by whom he wishes the goods transferred. (c) Dangerous and highly inflammable merchandise, though not classified as explosive, shall not be entered for warehouse without the written consent of the insurance company insuring the warehouse in which the merchandise is to be stored.

(d) The procedure to be followed in connection with the preparation and filing of the entry, making notations on invoices, the preparation of customs Form 6417, the designation of examination packages, and the appraisement of the merchandise shall be the same as that

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prescribed for a consumption entry, except that, when packages which are not uniform in contents, quantities, values, or rates of duties or taxes are grouped together as one item on an entry, a specification sheet or sheets (original only) shall be furnished with the entry, listing separately opposite the identification mark or number of each package the quantity of each class of merchandise therein, the entered value of each class, and the rate or rates of duty or taxes claimed therefor, unless one withdrawal is to be filed for all the merchandise covered by the entry.

(e) A warehouse entry may be substituted for a consumption entry covering merchandise which has remained in continuous customs custody. In such a case, the superseded consumption entry shall be liquidated for refund of any estimated duties deposited without awaiting liquidation of the warehouse entry. All copies of the warehouse entry shall bear the following notation:

This entry is in substitution of consumption entry No. dated 19----.

(f) Conditionally free merchandise, the right of which to free entry has not been established because of the absence of required documents or other cause, may be entered for warehouse and be withdrawn under the appropriate provision of law within the 3-year warehousing period.

(Sec. 557, 46 Stat. 744, as amended; 19 U.S.C. 1557)

§ 8.31

Estimation of duties; bond.

(a) After the duty has been estimated upon the warehouse entry, the collector shall require a bond on customs Form 7555, or other appropriate form, unless there is on file a general term bond of the consignee.

(b) The bond having been executed, the goods, except such as may be designated for examination, shall be sent to the bonded warehouse.

(Secs. 557, 623, 46 Stat. 744, as amended, 759, as amended; 19 U.S.C. 1557, 1623)

§ 8.32 Liability of importers and sure

ties.

(a) The importer of goods entered for warehousing is liable for the payment of increased duties not only as principal on the warehouse entry bond but also by reason of his personal liability as consignee. Under the first condi

tion of the warehouse entry bond, the sureties on the bond shall be held liable for the payment of duties and customs charges not paid by the principal on the bond, whether such duties and charges are finally ascertained before the merchandise is withdrawn from customs custody or thereafter.

(b) Upon the transfer of the right to withdraw goods from a bonded warehouse, as provided for in section 557(b), Tariff Act of 1930, as amended (see § 8.39), the transferor and his sureties shall be relieved from all undischarged liability for the payment of duties, taxes imposed upon or by reason of importation, charges, and exaction with respect to the merchandise the subject of the transfer, but shall remain bound by all other obligations of the bond filed by the transferor which are not assumed in the bond filed by the transferee.

(c) There shall be no abatement or allowance of duties on account of damage, loss, or deterioration of the merchandise while in warehouse, except as provided for by statute.

(Sec. 557, 46 Stat. 744, as amended; 19 U.S.C. 1557)

§ 8.33

ENTRY FOR REWAREHOUSE
Procedure.

(a) After arrival of the merchandise and receipt of the mail copy of the warehouse withdrawal for transportation, customs Form 7512, at the port of destination, the merchandise may be entered for rewarehouse by the consignee named in the withdrawal. The entry shall be on customs Form 7502 and shall be filed in duplicate. The collector may require an extra copy or copies of customs Form 7502-A (Warehouse or Rewarehouse Permit) to be furnished for use in connection with the delivery of the merchandise to the bonded warehouse designated on the entry. Separate shipments consigned to the same consignee and received under separate withdrawals for transportation shall not be combined in one rewarehouse entry unless the warehouse withdrawals are from the same original warehouse entry. If the merchandise is not entered before the expiration of 5 days after its arrival, it shall be sent to the general-order warehouse but shall not be sold or otherwise disposed of as unclaimed until the expiration of the original warehouse entry bond period.

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