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ASSESSMENT OF DUTIES
13 Pet. 486.
Art. 301. When duties accrue.-Unless otherwise T. Ds. 19508, specially provided by law, duties accrue upon imported 24535
, 29004 merchandise on arrival of the importing vessel within a 30729, 33202,
38354, 38547 customs port with intent to unlade, or at the time of arrival within the limits of the United States if the merchandise arrives otherwise than by vessel.
Art. 302. Importer's liability for duties.-(a) Unless Meredith e. V.S., relieved by law or regulations, the liability for duties, I'Mason,287.
, both regular and additional, attaching on importation T. Ds. 25093, constitutes a personal debt, due from the importer to the 26073
, 26087 United States, which can be discharged only by payment 28438
, 28740 in full of all duties legally accruing. It may be enforced 33220, 32972, notwithstanding an erroneous construction of law or 34420. regulation may have enabled the importer to pass his goods through the customhouse without such payment. It also constitutes a lien upon the merchandise imported, which may be enforced while the same is in the custody or subject to the control of the United States.
(6) United States Code, title 31, section 191: Whenever any person indebted to the United States is insolvent, or whenever the estate of any deceased debtor, in the hands of the executors or administrators, is insufficient to pay all the debts due from the deceased, the debts due to the United States shall be first satisfied; and the priority established shall extend as well to cases in which a debtor, not having sufficient property to pay all his debts, makes a voluntary assignment thereof, or in which the estate and effects of an absconding, concealed, or absent debtor are attached by process of law, as to cases in which an act of bankruptcy is committed. (R. S. sec. 3466.)
(c) United States Code, title 31, section 192:
Every executor, administrator, or assignee, or other person, who pays any debt due by the person or estate from whom or for which he acts, before he satisfies and pays the debts due to the United States from such person or estate, shall become answerable in his own person and estate for the debts so due to the United States, or for so much thereof as may remain due and unpaid.
(R. S. sec. 3467.)
(d) United States Code, title 11, section 104: The court shall order the trustee to pay all taxes legally due and owing by the bankrupt to the United States, State, county, district, or municipality in advance of dividends to creditors, (July 1, 1898, sec. 64.)
(e) No merchandise remaining in customs custody after liquidation of the entry shall be released until the full amount of liquidated duties have been paid, if any are due. Collectors must not permit one importation to pass out of their custody when duties are unpaid, with a view of holding a lien upon a subsequent importation.
sec. 201, pars.
. 18384, 21504, 22648, 23951, 25768, 30404, 31143, 31888, 33890, 34112, 34364, 37197 (abs. 42315), 38417.
T. Ds. 25093,
(1) Merchandise consigned to parties without their 25313, 29663.
authority and refused by them should be treated as
unclaimed. Tarifi act of 1930, Art. 303. Reimportation.-Dutiable merchandise im1606, 1015, 3798. ported and afterwards exported, although it may have
paid duty on the first importation, is liable to duty on every subsequent importation into the United States; but this does not apply to wearing apparel, personal and household effects taken abroad and brought back by a returning resident of the United States, nor to professional books, implements, instruments, and tools of trade, occupation, or employment, taken by any individual to foreign countries from the United States. Neither does it apply to automobiles and other vehicles taken abroad for temporary use, to quicksilver flasks or bottles, to drums of iron, steel, or other metal used for the shipment of acids or other chemicals which shall have been exported from the United States; to articles exported from the United States for repairs, which may be returned upon payment of a duty upon the value of the repairs at the rate at which the article itself would be subject if imported; to articles exported for exhibition; nor to domestic animals taken abroad for temporary pasturage purposes and returned within eight months, nor to any other articles the free entry of which is elsewhere provided for.
KINDS OF ENTRY
Art. 304. List of entries.—The following entries may be made for imported merchandise:
Consumption (art. 305).
Combined entry for rewarehouse and withdrawal for consumption (art. 321).
Exportation under warehouse withdrawal for transportation (art. 323). Withdrawal at original and secondary ports for:
(a) Consumption (art. 324).
(6) Exportation (art. 329). Exportation (art. 337).
Temporary free importations under bond for exportation (art. 427).
Appraisement (art. 338).
Entry of packed packages (art. 340); special delivery packages (art. 341); preliminary entry and immediate delivery (art. 349).
Entries for immediate transportation without appraisement; transportation and exportation; withdrawals from warehouse at original and secondary ports for transportation, see Chapter XVI.
Entries for exportation with benefit of drawback of duties, see Chapter XX.
Customs mail entries, see Chapter VII.
ENTRY FOR CONSUMPTION
Art. 305. Form.-Entry for consumption shall be made 37461. D1937341,
37461, 37919 in triplicate on form substantially in accordance with customs Form 7501 and will be divided into two classes, free and dutiable.
Art. 306. Estimation of duties.-(a) When the entry is T. D. 13709. filed, the classification and values stated therein will be compared with the description and values in the invoice and the proper amount of duties estimated.
(6) The rates of duty at which the entry is passed and T. D. 39121. the appropriate paragraphs shall be noted in black ink on the invoice by the importer in the left-hand margin, and the invoice transmitted to the appraiser when the entry is complete.
(c) Special examination labels, customs Form 3359, will t. D. 34580. be attached to invoices of perishable goods and other articles for which immediate delivery is necessary.
Art. 307. Designation of merchandise to be examinedOrder of appraisement.-(a) Tariff act of 1930, section 499:
The collector shall designate the packages or quantities covered by any invoice or entry which are to be opened and examined for the purpose of appraisement or otherwise and shall order
such packages or quantities to be sent to the public stores or other places for such purpose. Not less than one package of every invoice and not less than one package of every ten packages of merchandise, shall be so designated unless the Secretary of the Treasury, from the character and description of the merchandise, is of the opinion that the examination of a less proportion of packages will amply protect the revenue and by special regulation permit a less number of packages to be examined. The collector or the appraiser may require such additional packages or quantities as either of them may deem necessary.
(6) All special regulations heretofore issued and now in force authorizing certain collectors of customs to designate for examination less than one package of every ten packages of certain classes of merchandise, are continued in force until modified or revoked.
(c) The packages to be examined shall be noted on the entry, invoice, and permit. If the merchandise is bulky the collector will direct examination on the wharf or other suitable place, subject to the approval of the appraiser. When merchandise is to be gauged, measured, or weighed, the collector will make such order on the entry, invoice, and permit.
(d) Tariff act of 1930, section 488: The collector within whose district any merchandise is entered shall cause such merchandise to be appraised.
Art. 308. Statement of entered value, examination packages, etc., to be attached to invoice.-(a) Collectors will securely attach to each invoice a statement, customs Form 6417, on which will be noted for the information of the appraiser the entered value and the manner in which it is determined, beginning with the gross invoice value and specifying the nondutiable charges deducted therefrom, the dutiable charges added thereto, and the additions or deductions made on entry by importers to make market value. On entries for consumption the word “warehouse" will be erased, otherwise the name of the warehouse will be noted thereon.
(6) Under the head of "For examination” collectors will designate the packages to be examined by marks and numbers, if any, and the place where the examination is to be made.
Art. 309. 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 special dumping duties, and charges due thereon has been ascertained by liquidation of the entry, (2) before the right of such merchandise to admission into the United States, or to entry free of duty or at a reduced rate, has been determined by the proper officer, or (3) before any document relating thereto required by law or regulations has been furnished, he shall file a bond on customs Form 7551 or 7553 or other appropriate form, at the time of entry or prior to such release.
Tariff act of 1930, sec. 623.
(6) Tariff act of 1930, section 505:
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.
(c) The estimated duties, if any, having been deposited and the bond filed, a permit on customs Form 7501-A may be signed by the collector and delivered to the importer or his agent, to be by him sent to the inspector in charge of the merchandise, who will release to or upon the order of the carrier that part of the merchandise not designated for examination.
(d) Estimated duties need not be deposited on shipments consigned to Government departments or bureaus or authorized representatives thereof, nor will the bond above provided for be required in such cases. After due entry therefor has been made, such merchandise may be immediately released. On liquidation of the entry the collector will state the duties due on vouchers, in duplicate, and present them for payment to the proper department disbursing officer.
Art. 310. Release of examined packages.-(a) Tariff act of 1930, section 499:
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 as otherwise provided in this act, 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.
(6) If, upon the receipt of the appraiser's report, the estimated duties deposited are found to be sufficient, and the goods are correctly invoiced and otherwise comply with the law, the collector may issue a permit order for the release of the examined packages. The collector may designate an appraising officer to exercise this function.
(c) If it be found that the increased or additional duties will be small, and the importer responsible, the collector may likewise permit the release of the examined packages upon the importer indorsing on the invoice or entry a stipulation to pay any increased or additional duties found due on liquidation.
(d) When the appraiser's return indicates that the increased or additional duties will exceed $50, the collector