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CHAPTER VI

INVOICES, ENTRY, AND ASSESSMENT OF DUTIES

INVOICES

ASSESSMENT OF DUTIES Art.

Art. 269. Requirements as to all invoices.

301. When duties accrue. 270. Additional requirements as to in

302. Importer's liability for duties. voices over $100.

303. Reimportation. 271. Mode of certification of invoices. 272. Consular notations.

KINDS OF ENTRY 273. Fee stamp to be affixed.

304. List of entries. 274. Descriptive list-Disposition of

ENTRY FOR CONSUMPTION triplicate consular invoices. 275. Change in destination.

305. Form. 276. Invoice to be for single shipment. 306. Estimation of duties. 277. Incomplete invoices.

307. Designation of merchandise to be ENTRY

examined-Order of appraise

ment. 278. Entry required.

308. Statement of entered value, exam279. Examination of merchandise prior ination packages, etc., to be to entry.

attached to invoice. 280. Date of importation.

309. Bond-Deposit of estimated 281. Entry-Definition-Date of.

duties-Permit. 282. Effective date of rates of duty. 310. Release of examined packages. 283. Consignee as owner of mer

311. Recall of merchandise released chandise.

from customs custody. 284. When and by whom entry may be made.

ENTRY FOR WAREHOUSE 285. Evidence of right to make entry. 312. Entry--Form and contents286. Disposition of documents.

Articles not entitled to entry. 287. Release of merchandise.

313. Liability of importers and sureties. 288. Liens.

314. Divided importation. 289. Same-Definitions.

315. Estimation of duties-Bond. 290. Same Notice of lien.

316. Permit. 291. Same-Controverted liens.

317. Records. 292. Same-Discharge of liens.

ENTRY FOR REWAREHOUSE 293. Requirements on entry. 294. Invoice to be filed with entry.

318. Procedure. 295. Declaration on entry.

319. Value and classification. 296. Powers of attorney.

320. Protest. 297. Entered value to be determined by

FOR REWAREHOUSE importers by adding to or de

AND WITHDRAWAL FOR CONSUMPTION ducting from the invoice value.

321. Form.
298. Additions because of advances by 322. Procedure.

appraiser pending reappraise-
ment.

EXPORTATION UNDER WAREHOUSE 299. Entry on triplicate invoices.

WITHDRAWAL FOR TRANSPORTATION 300. Incomplete entry-General 323. Procedure.

order-Bonds for the produc-
tion of documents.

COMBINED ENTRY

WITHDRAWAL AT ORIGINAL AND SECOND

ENTRY BY APPRAISEMENT ARY PORTS FOR CONSUMPTION

Art. Art.

338. Procedure. 324. Entry-Form and contents.

INFORMAL ENTRIES 325. Computation and payment of duties.

339. Procedure. 326. Withdrawal — When completed.

PACKED PACKAGES 327. Withdrawal by transferee.

340. Definition—Marking-Entry. 328. Withdrawals before and after liquidation.

SPECIAL DELIVERY PACKAGES WITHDRAWAL AT ORIGINAL AND SECOND- 341. Application-Order for appraiseARY PORTS FOR EXPORTATION

ment. 329. Authorization.

342. Marking-Appraiser's report. 330. Withdrawal-Form and contents. 343. Liquidation--Delivery. 331. Report of packages not laden.

344. Bond. 332. Withdrawal before liquidation-345. Cording and sealing. Damage, etc.

346. Returned packages-Refund of 333. Weight, gauge, or measure.

duty. 334. Liquors, regauge.

347. Unclaimed packages. 335. Parcel post packages.

348. Invoice. ENTRY AND SAMPLING OF ZINC AND LEAD

LANDING AND DELIVERY OF ARTICLES BEARING ORES NOT FOR SMELTING IN

FOR WHICH IMMEDIATE DELIVERY IS BOND

NECESSARY 336. Entry-Bond-Statistical reports. 349. Application-Entry- Procedure.

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Art. 269. Requirements as to all invoices.-(a) Tariff act of 1930, section 481 (a):

All invoices of merchandise to be imported into the United States shall set forth

(1) The port of entry to which the merchandise is destined;

(2) The time when, the place where, and the person by whom and the person to whom the merchandise is sold or agreed to be sold, or if to be imported otherwise than in pursuance of a purchase, the place from which shipped, the time when and the person to whom and the person by whom it is shipped;

(3) A detailed description of the merchandise, including the name by which each item is known, the grade or quality, and the marks, numbers, or symbols under which sold by the seller or manufacturer to the trade in the country of exportation, together with the marks and numbers of the packages in which the merchandise is packed;1

(4) The quantities in the weights and measures of the country or place from which the merchandise is shipped, or in the weights and measures of the United States;

(5) The purchase price of each item in the currency of the purchase, if the merchandise is shipped in pursuance of a purchase or an agreement to purchase;

(6) If the merchandise is shipped otherwise than in pursuance of a purchase or an agreement to purchase, the value for each item, in the currency in which the transactions are usually made, or, in the absence of such value, the price in such currency that the manufacturer, seller, shipper, or owner would have received, or was willing to receive, for such merchandise if sold in the ordinary course of trade and in the usual wholesale quantities in the country of exportation;

(7) The kind of currency, whether gold, silver, or paper; (8) All charges upon the merchandise, itemized by name and amount when known to the seller or shipper; or all charges by name (including commissions, insurance, freight, cases, containers, coverings, and cost of packing) included in the invoice prices when the amounts for such charges are unknown to the seller or shipper;

(9) All rebates, drawbacks, and bounties, separately itemized, allowed upon the exportation of the merchandise; and

(10) Any other facts deemed necessary to a proper appraisement, examination, and classification of the merchandise that the Secretary of the Treasury may require.

(6) When any of the component materials of an imported article affects its classification or appraisement, the “grade or quality" of the article shall be shown on the invoice by an analysis of the article or the formula under which it was manufactured or produced, showing the percentage of each such component material contained in the article if known or, if such percentage is unknown, by a statement that the article contains such material or materials.

(c) Tariff act of 1930, section 484 (g): Under such regulations as the Secretary of the Treasury may prescribe, the collector or the appraiser may require a verified statement from the manufacturer or producer showing the cost of production of the imported merchandise, when necessary to the appraisement of such merchandise.

Whenever it shall be determined by the appraising officer that information as to the cost of production is necessary in the appraisement of certain merchandise, the importer shall be notified by the collector or appraiser and thereafter invoices covering shipments of such merchandise shall contain a verified statement by the manufacturer or producer as to the cost of production, as defined in section 402 (f) of the tariff act of 1930.

(d). Tariff act of 1930, section 481 (b) If the merchandise is shipped to a person in the United States by a person other than the manufacturer, otherwise than by purchase, such person shall state on the invoice the time when, the place where, the person from whom such merchandise was purchased, and the price paid therefor in the currency of the purchase, stating whether gold, silver, or paper.

(e) All special regulations heretofore issued, whether T. D. 44854. published or unpublished, and now in force, requiring special information in addition to that prescribed in this article on invoices of certain classes of merchandise are continued in force until modified or revoked.

120950°-32_14

(1) Tariff act of 1930, section 481 (d):

The Secretary of the Treasury may by regulations provide for such exceptions from the requirements of this section as he deems advisable.

(9) When the kind of currency is apparent from the invoice a specific statement that the currency is gold, silver, or paper need not be required.

Art. 270. Additional requirements as to invoices over $100.—Tariff act of 1930, section 482 (a), (b), (c) and (d):

(a) Every invoice covering merchandise exceeding $100 in value shall, at or before the time of the shipment of the merchandise, or as soon thereafter as the conditions will permit, be produced for certification to the consular officer of the United States

(1) For the consular district in which the merchandise was manufactured, or purchased, or from which it was to be delivered pursuant to contract;

(2) For the consular district in which the merchandise is assembled and repacked for shipment to the United States, if

it has been purchased in different consular districts. (b) Such invoices shall nave indorsed thereon, when so produced, a verified declaration, in a form prescribed by the Secretary of the Treasury, stating whether the merchandise is sold or agreed to be sold, or whether it is shipped otherwise than in pursuance of & purchase or an agreement to purchase, that there is no other invoice differing from the invoice so produced, and that all the statements contained in such invoice and in such declaration are true and correct.

(c) Every certified invoice shall be made out in triplicate, or, for merchandise intended for immediate transportation under the provisions of section 552 of this Act, in quadruplicate, if desired by the shipper, and shall be signed by the seller or shipper, or the agent of either; but a person who has no interest in the merchandise except as broker or forwarder shall not be competent to sign any such invoice. Where any such invoice is signed by an agent, he shall state thereon the name of his principal.

(d) Such invoices shall be certified in accordance with the provisions of existing law.

Art. 271. Mode of certification of invoices.-(a) Tariff act of 1930, section 481 (c):

When the merchandise has been purchased in different consular districts for shipment to the United States and is assembled for shipment and embraced in a single invoice which is produced for certification under the provisions of paragraph (2) of subdivision (a) of section 482 of this Act, the invoice shall have attached thereto the original bills or invoices received by the shipper, or extracts therefrom, showing the actual prices paid or to be paid for such merchandise. The consular officer to whom the invoice is so produced for certification may require that any such original bill or invoice be certified by the consular officer for the district in which the merchandise was purchased.

(6) Tariff act of 1930, section 482 (e):

The original of the invoice and, if made, the quadruplicate shall be delivered to the exporter, to be forwarded to the consignee for use in making entry of the merchandise, and the triplicate shall be promptly transmitted by the consular officer to the collector of customs at the port of entry named in the invoice. Theduplicate shall be filed in the office of the consular officer by whom the invoice was certified, to be there kept until the Secretary of State authorizes its destruction.

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