Such bond shall be on customs Form 7551 or other appropriate bond containing such requirement, and the declaration in such cases shall be on customs Form 3347. T. D. 42431, (3). An agent is a person who makes entry in the name of another and does not include a nominal consignee who makes entry in his own name. T. D. 42431, (3). T. Ds. 15507, 15622, 17139, 18852, 19174, 20056, 20180, 5), 23259, 23379, 29582. (d) Tariff act of 1930, section 485 (d): A consignee shall not be liable for any additional or increased duties if (1) he declares at the time of entry that he is not the actual owner of the merchandise, (2) he furnishes the name and address of such owner, and (3) within ninety days from the date of entry he produces a declaration of such owner conditioned that he will pay all additional and increased duties, under such regulations as the Secretary of the Treasury may prescribe. Such owner shall possess all the rights of a consignee. When a person making entry in his own name executes the declaration of nominal consignee, the filing of the owner's declaration is optional and no bond should be taken for the production thereof. The owner's declaration, if filed, shall be on customs Form 3347. A nonresident owner's declaration shall not be accepted unless there is filed therewith a bond, with a resident corporate surety thereon, conditioned for the payment of any increased and additional duties which may become due on the merchandise covered by the entry. (e) Tariff act of 1930, section 485 (f): Whenever such merchandise is consigned to a deceased person, or to an insolvent person who has assigned the same for the benefit of his creditors, the executor or administrator, or the assignee of such person or receiver or trustee in bankruptcy, shall be considered as the consignee; when consigned to a partnership the declaration of one of the partners only shall be required, and when consigned to a corporation such declaration may be made by any officer of such corporation, or by any other person specifically authorized by any officer of such corporation to make the same. When the declaration is made by an officer of a corporation, no specific authorization is necessary. Art. 296. Powers of attorney.-(a) A power of attorney may be executed for the transaction of a specified part or 20432, 20904 (No. for all the customs business of the principal. It must be explicit in its terms, and without any clause of substitution except for the purpose of taking export declarations. T. Ds. 35262, p. If for the execution of sealed instruments it must be under seal. A power of attorney given by a partnership for the execution of sealed instruments must be signed and sealed by each partner. A power of attorney to a minor will not be accepted. Customs Form 5291 may be used for powers of attorney for individuals and customs Form 5293 for corporations. 489, 37910, 39191. T. D. 39563. (b) An individual, other than a married woman, may execute a power of attorney to sign as surety on customs bonds. If the power is limited to bonds of one or several importers, such importers must be named. Such power must have attached a justification of the donor in a specified amount. (c) A trustee may execute a power of attorney for the transaction of customhouse business incident to the trusteeship. T. D 5099. (d) One member of a partnership may execute a power T. D. 18114. of attorney in the name of the partnership for the transaction of all its customs business, except the signing of bonds. Such power must recite the names of all the members of the partnership. In States whose laws provide that when a new firm is formed by change of membership the new firm is not responsible for the acts of the old firm, there shall be filed with every such change of T. D. 39597. status of the partnership a new power of attorney. (e) Before accepting powers of attorney executed on behalf of corporations, the collector shall require the following documents to be filed: (1) A certificate from the proper public officer showing the legal existence of the corporation; (2) A copy of that portion of the charter or articles of incorporation which shows the scope of the business of the corporation and the governing body thereof; (3) If the authority of the donor is derived from the charter or articles of incorporation, there shall also be filed a copy of that portion thereof which contains such authority; or, if the authority is derived from the governing body, there shall be filed a copy of the document or part thereof which authorizes the governing body, through its by-laws or otherwise, to designate others to appoint attorneys or agents, together with a copy of the by-law, resolution, or other document by which the authority was conferred on the donor. All such documents, except the certificate of incor- T. D. 42289. poration first above referred to, shall be certified as correct by the clerk or secretary of the corporation under its corporate seal. Collectors may waive the production of evidence of incorporation when such fact is a matter of common knowledge. (f) If it is desired that the attorney in fact of a corporation shall make a declaration, the power must specifically so authorize. T. D. 36140. T. D. 34975. (g) A power of attorney filed by a nonresident person (which includes individuals, partnerships, associations, and corporations) shall not be accepted unless the agent designated thereby is a resident of the United States and is authorized to accept service of process against such nonresident person. (h) When a power of attorney which is not limited to acts transacted at a specified port has been filed, and it is desired to use it at another port, the collector at the port where it is filed will, upon request of the collector at the other port, or upon request from the person, firm, or corporation executing the same, forward a certified copy thereof. If the power be given by a corporation, the collector at the port where it is filed will state that there is on file in his office the evidence of authority above required. Any expense in connection with the preparation of such documents will be borne by the parties in interest. (i) The collector at the port where the power of attorney is filed will immediately notify each collector, to whom a certified copy has been sent, when such power is revoked. () Files of powers of attorneys in customs offices should be checked from time to time by the customs officers in charge of them and all those powers which have been in the file for more than three years, and under which there have been no transactions, should be placed in an inactive file. Customs officers are cautioned particularly to keep themselves advised as to the status of partnerships which have filed powers and to inform themselves as to whether those powers remain good. Art. 297. Entered value to be determined by importers by adding to or deducting from the invoice value.—(a) Tariff act of 1930, section 487: The consignee or his agent may, under such regulations as the Secretary of the Treasury may prescribe, at the time entry is made, or at any time before the invoice or the merchandise has come under the observation of the appraiser for the purpose of appraisement, make in the entry such additions to or deductions from the cost or value given in the invoice as, in his opinion, may raise or lower the same to the value of such merchandise. (b) Tariff act of 1930, section 401 (j): The word "appraiser" means appraiser of merchandise and includes chief assistant appraiser and any person authorized by law or by regulations of the Secretary of the Treasury to perform the duties of an appraiser, but does not include the United States Customs Court or any division or judge thereof. (c) Additions to or deductions from the invoice value, together with the items to which they refer, shall be clearly shown in detail on the invoice or a statement attached thereto. T. D. 34975, 36540, (d) After an entry has been lodged in the customhouse, 37374, Q. 156, no change shall be made in the value thereon, except in 30536, 4099, the following manner: (1) When the importer desires to amend an entry, he shall file the amendment with the collector in duplicate specifying the items affected and the amount of the addition or deduction made. The amendment may be made on the same form as the original entry. (2) When the increased duties resulting from the amendment, if any, are deposited, or at the time of filing of the amendment when no increased duties accrue, the amendment shall be accepted subject to the conditions of section 487 supra, and the time of acceptance noted thereon. (3) If the invoice is with the collector, he shall attach the amendment thereto and forward both to the appraiser. If the invoice is with the appraiser, the amendment shall be forwarded to that official, who shall note thereon whether or not the invoice or the merchandise came under the observation of the appraiser, the chief assistant appraiser or the acting appraiser for the purpose of appraisement prior to the time of the acceptance of the amendment, attach it to the invoice and proceed with his appraisement. (4) If, prior to the time of the acceptance of the amendment, the invoice or the merchandise came under the observation of the appraiser, the chief assistant appraiser, or the acting appraiser, for the purpose of appraisement, the amendment shall be disregarded. Art. 298. Additions because of advances by appraiser pending reappraisement.-(a) Tariff act of 1930, section 503 (b): If the importer certifies at the time of entry that he has entered the merchandise at a value higher than the value as defined in this Act because of advances by the appraiser in similar cases then pending on appeal for reappraisement or re-reappraisement, and if the importer's contention in such pending cases shall subsequently be sustained, wholly, or in part, by a final decision on reappraisement or re-reappraisement, and if it shall appear that such action of the importer on entry was taken in good faith, the collector shall liquidate the entry in accordance with the final appraisement. (b) A consignee making such addition on entry should make his certificate at the time of entry in substantially the following form: I hereby certify that the entered value of the merchandise mentioned below is higher than the dutiable value and that the goods 40086, 40460, 41342, 41545, 43665. T. Ds. 7875, 34806, 42789, 42870, 43468, 400 425, 43878, 43940, 44137, 44379, are so entered because of advances by the appraiser in similar cases ment Nos. reappraise I contend that duty should be assessed on the basis of the dutiable value shown below: T. Ds. 8386, 25124. Importer. Art. 299. Entry on triplicate invoices.-An importer is not only permitted but required to make entry on the triplicate invoice where he has failed to receive his copy of the invoice, and no entry upon a pro forma invoice will be allowed unless it be shown that no triplicate is on file. Art. 300.-Incomplete entry-General order-Bonds for the production of documents.-(a) Tariff act of 1930, section 490: (a) Whenever entry of any imported merchandise is not made within the time provided by law or the regulations prescribed by the Secretary of the Treasury, or whenever entry of such merchandise is incomplete because of failure to pay the estimated duties, or whenever, in the opinion of the collector, entry of such merchandise can not be made for want of proper documents or other cause, or whenever the collector believes that any merchandise is not correctly and legally invoiced, he shall take the merchandise into his custody and send it to a bonded warehouse or public store, to be held at the risk and expense of the consignee until entry is made or completed and the proper documents are produced, or a bond given for their production. (b) At the request of the consignee of any merchandise, or of the owner or master of the vessel or the person in charge of the vehicle in which the same is imported, any merchandise may be taken possession of by the collector after the expiration of one day after the entry of the vessel or report of the vehicle and may be unladen and held at the risk and expense of the consignee until entry thereof is made. (b) Unless otherwise provided in these regulations, a bond may be given on the appropriate form for the production of any document required which is not available at the time of entry. |