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shall require a deposit of an amount sufficient to cover said duties before release of the examination packages.

(e) The collector may release any merchandise pending reappraisement which has not been advanced more than 100 per cent upon a deposit by the consignee of an amount sufficient to pay the increased and additional duties, provided the appraiser has reported same to have been truly and correctly invoiced and found to comply with the requirements of the laws of the United States.

Art. 311. Recall of merchandise released from customs custody.-(a) If at any time after entry the collector determines, either from the appraiser's report or otherwise, that any of the 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.

(6) The collector may demand the return to customs custody of any merchandise which has been released therefrom, provided such demand is made within 20 days after the appraiser's report.

(c) A demand for the redelivery of the merchandise shall be made when the appraiser's report indicates that increased or additional duties will accrue, unless the increased and additional duties are promptly deposited, provided that such demand must be made within 20 days after the appraiser's report.

ENTRY FOR WAREHOUSE

T. D. 45210.

*

T. Ds. 31143, 32618 (Abs. 28787), 37341, 37919.

Art. 312. Entry-Form and contents--Articles not entitled to entry.-(a) Tariff act of 1930, section 557:

Any merchandise subject to duty, with the exception of perishable articles and explosive substances other than firecrackers, may be entered for warehousing and be deposited in a bonded warehouse at the expense and risk of the owner, importer, or consignee.

(6) Entry for warehousing shall be made in triplicate on a form substantially in accordance with customs Form 7502.

(c) An importer must designate upon the entry the bonded warehouse in which he desires his merchandise deposited and may designate thereon the bonded cartman or lighterman by whom he wishes the goods transferred.

(d) Dangerous and highly inflammable merchandise, though not classified as explosive, may not be entered for warehouse without the written consent of the insurance

T. D. 32618,

43010.

company by whom the warehouse in which the merchandise is to be stored is insured.

(e) Merchandise, including American distilled spirits, 1:432 20833. withdrawn from warehouse at the end of the bonded 31143. period and shipped to a foreign country with the inten- (Abs. 28787). tion to bring the same back to this country can not be Warehoused again on its return to the United States.

() 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 prescribed in the case of consumption entries.

Art. 313. Liability of importers and sureties.-(a) T. P. 39574. Under the first condition of the warehouse bond the bell, 10 Fod. Rep. surety on the bond is liable for the full amount of duties U. S., 98 U. s. and customs charges legally due on merchandise when Georgi, 4 Fed. withdrawn from public store or bonded warehouse, and T. D. 37246, also for any duties and charges subsequently found legally due thereon. The importer is liable for increased duties irrespective of the bond.

(6) Original importers are not by a subsequent transfer relieved from their liability to the Government, either personally or upon the warehousing bond, for duties on the original importation. Both principal and sureties continue liable under such bond until the duties are paid or the merchandise is exported or relief from the payment of duties is otherwise lawfully obtained. The said bond may be closed, however, if there is substituted therefor a similar bond given by the one to whom the merchandise is transferred and which shall be satisfactory to the collector of customs. Such bond shall be accepted as collateral security and will not relieve the importer of his liability for duties on the original bond.

Art. 314. Divided importation.--(a) Any portion of an T. Ds. 5341, 5454. invoice not less than an entire package, and if the merchandise be in bulk not less than one ton, may be entered for warehousing and the remainder for immediate consumption. In such case the entries must be made simultaneously and the declarations made to conform thereto.

(6) Except in the case of merchandise cleaned, sorted, Tariff act of 1930, repacked or otherwise changed in condition under the provisions of section 562 of the tariff act, and merchandise not ordered by the consignee and refused by him, no

sec. 623.

merchandise shall be withdrawn from warehouse under any form of withdrawal in a quantity less than the entire package, or one ton in weight if the merchandise be in bulk. Merchandise so withdrawn shall be in the original package in which imported unless the collector for its safety or preservation has permitted it to be repacked or transferred, or it has been cleaned, sorted, repacked, or otherwise changed in condition, under said

section 562. Tariff act of 1930,

Art. 315. Estimation of duties-Bond. After the duty has been estimated upon the warehouse entry in the same manner as upon an entry for consumption, the collector shall take a bond on customs Form 7555.

Art. 316. Permit.--The bond having been executed, the collector will issue a permit to the inspector on customs Form 7502-A, to send the goods to the bonded warehouse, except such as may be designated for examination. This permit must also indicate what goods are to be weighed, gauged, or measured. Such weighing, gauging, or measuring is to be done before or at the time of the deposit of the goods in warehouse.

Art. 317. Records.-A warehouse ledger shall be kept on customs Form 5201 covering each warehouse or rewarehouse entry and withdrawals thereunder.

Tariff act of 1930, sec. 315.

ENTRY FOR REWAREHOUSE

T. Ds. 22417, 37341, 37461, 37919, 37527.

Art. 318. Procedure.-(a) Immediately after the receipt of mail copy of the warehouse withdrawal for transportation (customs Form 7512), entry for rewarehouse may be made, in triplicate, on customs Form 7502. If entry is not made within 48 hours after the arrival of the merchandise, it will be sent to general order warehouse.

(6) Should the consignee refuse to make entry within 48 hours, the collector will notify the collector at the port of shipment of the fact, and the goods shall not be sold as unclaimed until the parties on the warehouse bond have had opportunity to protect their interests.

(c) No declaration is required on entry, and unless a question is raised as to the correctness of the appraisement or classification, no examination of the merchandise will be made.

(d) When a bond on customs Form 7555 shall have been given, a permit may be issued on customs Form 7502 for sending the merchandise to the bonded warehouse designated on the entry.

Art. 319. Value and classification.-(a) The value and T. Ds. 6895, 7116. duty as assessed at the port of original importation, and so stated in the copy of the entry or withdrawal for transportation forwarded to the port of destination, will in all cases be the value and duty to be charged on the rewarehouse entry, or, if the merchandise be withdrawn immediately on arrival, on the rewarehouse withdrawal, as the voucher and authority for the assessment of duty.

(6) Should any difference in valuation or classification be discovered, the matter should be taken up with the collector at the port where the entry was liquidated, and if there be a disagreement as to the correct value or rate of duty, the case should be reported to the bureau for instructions.

(c) If a clerical error be found in the transportation entry, it should be corrected, entry allowed, and the fact reported to the collector at the port of withdrawal.

Art. 320. Protest.-Protest against the assessment of T. Ds. 6895, duty can not be received at the port of destination, except 16766, 30355. against the reliquidation, or against the refusal of the collector to so reliquidate, under a change in the law.

COMBINED ENTRY FOR REWAREHOUSE AND WITH

DRAWAL FOR CONSUMPTION

T. Ds. 37341,

Art. 321. Form.-If the consignee of merchandise with-37461, 37527 drawn from warehouse for transportation desires to pay duties and get possession of the goods immediately on arrival at destination a combined entry for rewarehouse and withdrawal for consumption may be made in quadruplicate (including permit) on customs Form 7519.

Art. 322. Procedure.-(a) In this case no rewarehouse bond will be required, but upon payment of the duties in the amount certified as payable on the transportation entry, the collector may issue a permit for release on customs Form 7519.

(6) On receipt of such permit the inspector will release the goods as directed and return the permit to the collector with his indorsement.

(c) No declaration will be required on the rewarehous-T. D. 13462. ing of such merchandise, and no further examination of the same will be made other than may be necessary for the identification of the goods.

EXPORTATION UNDER WAREHOUSE WITHDRAWAL

FOR TRANSPORTATION

Art. 323. Procedure.--The consignee of merchandise withdrawn from warehouse for transportation, desiring to export the same on arrival at destination, may so advise the collector at destination in writing, who shall thereupon make proper notation on the entry and manifest and permit the exportation of the merchandise under customs supervision, the subsequent procedure to be the same as that provided for warehouse or rewarehouse withdrawals for transportation and exportation. (See Chap. XVI.)

WITHDRAWAL AT ORIGINAL AND SECONDARY PORTS

FOR CONSUMPTION

*

T. Ds. 37341, 37461, 37919.

Art. 324. Entry-Form and contents.-(a) Tariff act of 1930, section 557:

* Such merchandise may be withdrawn, at any time within three years (or ten months in the case of grain) from the date of importation, for consumption upon payment of the duties and charges accruing thereon at the rate of duty imposed by law upon such merchandise at the date of withdrawal;

(6) Withdrawal for consumption of merchandise in bonded warehouse shall be made in triplicate on customs Form 7505 and shall show the number of the bond, the marks and numbers of the packages withdrawn, the vessel and date of importation, the description, quantity, rates of duty, separate value of each package, and total dutiable value of the merchandise, and shall be signed by the party making the withdrawal. No declaration is required.

Art. 325. Computation and payment of duties.-On presentation of a withdrawal at the collector's office it shall be compared with the warehouse ledger, customs Form 5201. The duty payable shall be assessed on the withdrawal and recorded on the ledger.

Art. 326. Withdrawal-When completed. When the duties and other charges have been paid, a permit on customs Form 7505-A may be issued and lodged with the storekeeper, who will notify the warehouseman that the merchandise has been released to him and allow him to make a copy of the permit. The warehouseman will thereupon be at liberty to deliver the merchandise.

Art. 327. Withdrawal by transferee.-(a) A transferee of merchandise in bonded warehouse may, with the concurrence of the surety on the warehousing bond, make a

T. D. 27412.

T. Ds. 14029, 14030, 14206, 16506, 18301, 22417, 37246, 38287 (Q. 51).

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