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an officer to examine the merchandise, except that when the vessel arrives at night or on a Sunday or holiday and the merchandise consists of fruits or vegetables or similar articles which it is practicable to appraise by means of samples, the discharging inspector shall take samples in such manner and in such quantities as the appraiser may direct, and retain the same for examination on the next business day. The discharging inspector shall not release the merchandise to the carrier until it shall have been examined, or adequate samples have been taken when appraisement is to be made by sample, and shall keep an accurate account of all releases made under the special permit, which he shall attach to his return of cargo discharged.

(g) In all other respects the procedure shall be the same as in the case of any other imported merchandise.

DISPOSITION OF ENTRIES

Art. 350. Numbering, filing, etc.-(a) A separate series of numbers shall be used at each port of entry for each class of formal entries, including dutiable consumption, free consumption (preceded by the identifying symbol "O"), warehouse (including rewarehouse), I. T., T. & E., drawback, and other entries, and also for appraisement entries (Form 7500), special manifests, warehouse withdrawals, notices of intent, dutiable baggage entries (Form 6059), and general order (including abandoned) goods. Each series of numbers shall begin with No. 1 on the first day of July of each year, except those covering warehouse (including rewarehouse) entries, and general order (including abandoned) goods, in each of which cases a new series shall be started on the first day of July of each third year. Warehouse and rewarehouse bonds shall bear the same numbers as the entries to which they belong.

(b) At ports where the collector deems it necessary, consumption and appraisement entries and warehouse withdrawals may be numbered informally when presented, in which case they must be given an official number when paid and so recorded. Baggage declarations on customs Form 6059 may also be numbered informally when presented and given an official number should duties be collected thereunder.

(c) A copy of the entry shall be sent on the date of receipt to the collector at the headquarters port to serve as a voucher in support of the daily report, customs

T. D. 40575.

Form 5207-B. The collector at the headquarters port shall forward this copy to the comptroller of customs for the district, with the appropriate schedule, as the schedule sheets are completed, or at the end of the month.

(d) As soon as practicable after entry, one copy of the entry shall be forwarded to the section of customs statistics at New York (see art. 1286); and as soon as possible after examination and appraisement the original copy of the entry, together with all necessary papers and reports, shall be transmitted to the headquarters port.

(e) All entries and documents referred to in this article shall be filed flat or unfolded, and all related papers must be filed therewith. Withdrawals will be filed with the related warehouse or rewarehouse entries.

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353. Segregation and primary treat- 370. Mail entries-Issuance.

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359. Articles for United States Government officials.

360. Articles for copyright.

361. Samples and articles valued at less than $1.

362. Sealed mail articles to bear label
or indorsement.

363. Customs declarations and invoices.
364. Reports of delinquencies.
365. Articles received at New York,
Chicago, San Francisco, and
Seattle.

366. Treatment at offices of examina-
tion-Shipments not exceeding
$100 in value.

367. Treatment at offices of examination-Shipments exceeding $100 in value.

368. Forwarding after customs treatment.

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376. Protest and reappraisement.
377. Articles conditionally free.
378. Administration of oaths.
379. Panama Canal Zone.
380. Navy mail service.
381. Packages addressed to commer-
cial vessels.

382. Exportation by mail.
383. Advisory appraisement.
384. Failure of addressee to take
delivery.

385. Seizure under the customs laws.
386. Undervalued shipments-Release
of.

387. Marking importations to show
country of origin, etc.
388. Examination of newspapers.
389. Prohibited and restricted importa-
tions.

390. Distribution scheme.

Art. 351. Regulations authorized.--Tariff act of 1930, section 498 (a) (1):

(a) The Secretary of the Treasury is authorized to prescribe rules and regulations for the declaration and entry of

(1) Merchandise not exceeding $100 in value, including such merchandise imported through the mails;

NOTE.-The Joint Regulations approved by the Secretary of the Treasury and the Postmaster General governing the treatment of mail matter from foreign countries involving the customs revenue, are incorporated in this chapter, the paragraphs being designated by the suffix "J. R." immediately following the number of the article. The Joint Regulations also appear in section 632 of the Postal Laws and Regulations of 1924. The articles not designated "J. R." are not parts of the Joint Regulations and relate to customs procedure only. References made to "paragraphs" in the several articles relate to paragraphs of the Joint Regulations.

T. Ds.29200,39805.

T.Ds. 35134,39805.

The word "article" is used in the Joint Regulations to conform to postal terminology. and is synonymous with the words "parcel" or "package" in customs phraseology, as distinguished from the merchandise contents thereof.

Art. 352 (J. R. 1). Facilities at post offices.-In order to safeguard the revenue and expedite delivery of the mails, collectors of customs shall detail representatives for duty at exchange post offices and at other post offices to which mails of foreign origin may be forwarded for customs examination. Postmasters shall provide proper facilities for treatment of such mails by customs officers and shall furnish them with information regarding prospective arrivals thereof.

Art. 353. Segregation and primary treatment.-(a) (J. R. 2a.) Customs officers should be present at the opening and distribution of the mails, and segregate all articles known or believed to contain merchandise or printed matter, including those mailed originally in the United States and returned for any reason. Such articles shall

be stamped "Supposed liable to customs duty," except those which are to be redispatched without customs examination, under seal, from New York, Chicago, San Francisco, and Seattle. See J. R. 10(b). Articles subsequently found on examination to contain dutiable matter shall be stamped "Examined by U. S. Customs (at): Duty to be collected," in addition to having the entry form attached in the case of articles for informal entry. Articles found not to contain dutiable matter shall be stamped "Passed free, U. S. Customs (at -)" and the "Supposed liable" impression effectively canceled. Registered articles shall be segregated and treated only in the presence of an authorized representative of the postmaster. Unregistered parcel post articles, books, and printed matter shall, when practicable, be delivered immediately to customs officers for examination.

(b) (J. R. 2b.) When it is not possible for customs officers to be present, the segregation shall be made by postal employees in order that the mails may not be delayed unnecessarily. All articles known or believed to contain merchandise except as indicated above shall be properly stamped and held by the postmaster for inspection by customs officers.

(c) (J. R. 2c.) Should an article supposed or known to be dutiable escape examination at an exchange post office of receipt, the postmaster handling it either in transit or for delivery shall withhold delivery and submit the article to the nearest customs officer.

(d) (J. R. 2d.) Foreign mails in transit shall not be submitted for inspection by United States customs officers. (e) (J. R. 2e.) Unnecessary delay by customs officers in the treatment of articles submitted to them for examination shall be reported to the Second Assistant Postmaster General by the postmaster.

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Art. 354. Weekly reports.-Collectors of customs and other officers charged with the examination of mail parcels and the affixing of entry forms thereto shall mail to the Bureau of Customs, Treasury Department, Washington, D. C.," promptly at the close of business each week, on customs Form 3099, a report showing, respectively, the number of unworked parcels on hand from previous week, the number received during the week, and the number on hand at the close of the week.

Art. 355 (J. R. 3). Treatment by post office, sea post, and R. P. O. clerks.-Post office, sea post, railway postal and terminal railway postal clerks shall scrutinize letters handled by them (particularly sealed envelopes which may contain merchandise or prohibited articles), also newspapers mailed by others than publishers, and packages, sealed and unsealed, of foreign origin, including matter from Canada, Cuba, Mexico, the Republic of Panama, and United States postal agencies, naval vessels and naval stations abroad, whether or not such articles are marked "Supposed liable to customs duty." Railway postal, sea post, and terminal railway postal clerks shall forward supposed dutiable articles to the post office nearest the end of their run or nearest their terminal railway post office at which there is a customs officer, in locked pouches, sealed sacks, or sealed envelopes labeled "For customs inspection." Supposed dutiable articles shall not be stamped or otherwise treated by railway postal or terminal railway postal clerks. Postmasters, upon receipt of the supposed dutiable articles. shall treat them in accordance with these regulations.

T. D. 39805.

Art. 356 (J. R. 4). Packages of letters labeled to T. D. 39805. "States," "Cities," etc.-Packages of letters labeled to "States," "Cities," or to "R. P. O." lines may be forwarded intact, provided the address label or wrapper be stamped "Supposed liable to customs duty." Postal employees shall treat such mail in accordance with the instructions in J. R. 3.

41046, 41262,

Art. 357. Mail articles for diplomatic and consular T. Ds. 39805, officers.—(a) (J. R. 5a.) Articles addressed to ambassa- 43175,

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