(0) Animals dying while in transit through the United T. D. 22465. States under transportation and exportation entry are not subject to duty, and shall not be considered or treated as a shortage.

Art. 884. Penalties.-(a) Penalties imposed as liqui- T. D. 38266. dated damages on the common carrier's bond for shortages, failure to deliver, or irregular delivery shall be as follows:

(b) In the case of shortage, or failure to deliver, or delivery direct to the consignee or other person of any merchandise free of duty, an amount equal to the value of the missing merchandise, not to exceed in any one shipment the sum of $25.

(c) In the case of shortages or failure to deliver merchandise subject to duty, an amount equal to the duties on the missing merchandise.

(d) In the case of delivery direct to the consignee or other person of merchandise subject to duty without customs supervision, an amount equal to the duty thereon plus 25 per cent.

(e) In addition to the above-prescribed penalties the carrier shall pay any internal-revenue taxes or other taxes accruing to the United States on the missing merchandise, together with all costs, charges, and expenses caused by the failure to make such transportation, report, and delivery.

Art. 885. Examination by inspectors of the trunk-line T. D. 40493. association and agents of the Interstate Commerce Commission.-(a) Upon presentation of proper credentials showing applicant to be identified with the Trunk Line Association, the Interstate Commerce Commission, the Joint Rate Inspection Bureau of Chicago, or the Southern Weighing and Inspection Bureau of Atlanta, inspectors of customs in charge may permit such representatives acting either jointly or severally to open and examine packages containing merchandise described in the manifest in general terms, and offered for shipment in bond, for the purpose of ascertaining whether or not the merchandise is properly classified under the interstate commerce law.

33723.

(b) The opening and examination of such packages T. Ds. 33465, must be without expense to the Government or the owner of the goods, and must be done in the presence of a customs officer. The contents of the cases shall not be removed or disturbed further than is necessary to show

T. Ds. 37341 39378.

the character thereof. The customs officer will require the packages to be securely closed, and will note on the manifest the packages so inspected, the date, and by whom inspected.

Art. 886. Records and schedules of merchandise forwarded and received under transportation entries.— (a) Collectors at headquarters ports of origin shall schedule in duplicate on customs Form 5047 all merchandise entered for transportation in bond. A separate schedule shall be made for each class of transportation entry, one copy to be retained as an office record and the other copy to be forwarded to the comptroller of customs of his district. At ports of entry the schedule shall be prepared in triplicate, one copy to be retained as an office record, and two copies to be forwarded to the headquarters port, one of which shall be forwarded to the comptroller. The schedules shall be forwarded to the comptroller monthly, or oftener, if the comptroller so requests.

(b) Collectors at headquarters ports of destination shall schedule, in duplicate, on customs Form 5049, all transportation entries received except those covering merchandise and baggage in bond for exportation, which should not be taken into the accounts of collectors at ports of exit. A separate schedule will be made for each class of entry. One copy of this schedule will be retained as an office record and the other copy forwarded to the comptroller of customs of his district. At ports of entry the schedule shall be made in triplicate, one copy to be retained as an office record, and two copies to be forwarded to the headquarters port, one of which shall be forwarded to the comptroller. The schedules shall be forwarded to the comptroller monthly, or oftener, if the comptroller so requests, and shall show the disposition of all merchandise which has arrived.

Art. 887. Kinds of entry.-(a) The following entries may be made for merchandise to be transported in bond: (1) Immediate transportation without appraisement. (Arts. 888 to 894.)

(2) Warehouse and rewarehouse withdrawal for transportation. (Arts. 896 to 900.)

(3) Warehouse withdrawals for transportation and exportation. (Arts. 901 to 903.)

(4) Transportation and exportation. (Arts. 904 to 911.) (5) Exportation. (Art. 912.).

(b) Before shipping merchandise in bond to another port for the purpose of warehousing or rewarehousing, the shipper should ascertain from the collector at the intended port of destination whether or not warehouse facilities are available there.

IMMEDIATE TRANSPORTATION WITHOUT APPRAISE

MENT

Art. 888. Classes of goods-Entry authorized.— (a) Tariff act of 1930, section 552:

39345.

Any merchandise, other than explosives and merchandise the T. Ds. 10850, importation of which is prohibited, arriving at a port of entry in 16372, 21219, 38181, the United States may be entered, under such rules and regulations as the Secretary of the Treasury may prescribe, for transportation in bond without appraisement to any other port of entry designated by the consignee, or his agent, and by such bonded carrier as he designates, there to be entered in accordance with the provisions of this act.

(b) Such entry may be made for merchandise in general order warehouse any time within one year.

(c) One or more entire packages of merchandise T. D. 38289. covered by an invoice from one consignor to one consignee may be entered for consumption or warehouse at the port of first arrival, and the remainder for immediate transportation without appraisement, provided all the merchandise covered by the invoice is entered simultaneously.

(d) Immediate transportation without appraisement T. D. 38181. entries may be accepted for merchandise shown on the invoice, bill of lading, carrier's certificate, or manifest to be destined to any place within the municipal or port limits of any designated port of destination, in which case the merchandise should be consigned to the collector of customs at the port of destination. This practice should not, however, be extended so as to include shipments to points not within either the port limits or municipal limits of a port merely because of their proximity to such ports.

(e) Merchandise covered by different bills of lading or T. D. 30065 carrier's certificates naming different consignees at the

port of destination can not be included under one immediate transportation without appraisement entry.

(f) Several importations may be consolidated in one T. D. 20111. immediate transportation without appraisement entry when the bills of lading or carrier's certificates name only one consignee at the port of first arrival.

T. D. 43577.

T. D. 38253.

T. D. 39345.

T. Ds. 37341, 39378.

(g) Carload shipments of livestock may not be entered for immediate transportation without appraisement unless they will arrive at destination before it becomes necessary to remove the seals for the purpose of watering and feeding the animals, or unless the route be such that the removal of the seals and the watering, feeding, and reloading of the stock may be done under customs supervision.

(h) Immediate transportation without appraisement entries covering merchandise subject to detention or supervision by other governmental agencies must contain a sufficient description thereof to enable the representatives of the governmental agencies interested to determine the contents of the cases.

(i) For procedure as to merchandise subject to quarantine, disinfection, and special inspection see Chapter X.

Art. 889. Who may make entry.-Any person shown by the bill of lading or manifest, by a certificate of the carrier bringing the merchandise to the port of arrival, or by any other document satisfactory to the collector, to have a sufficient interest in the merchandise for that purpose, may make an entry for immediate transportation without appraisement.

Art. 890. Form of entry.-(a) Customs Form 7512 shall be used as a combined entry, invoice, and manifest and shall describe the merchandise in such detail as to enable the collector to make an estimate of the duties due thereon.

(b) The value stated on entry at the port of first arrival is not binding on the ultimate consignee making entry at the port of destination.

Art. 891. Procedure at port of original arrival.(a) When merchandise is entered for immediate transportation without appraisement, seven copies of customs Form 7512 will be required at the port of origin, four copies of which will be used as the entry and disposed of as follows:

One copy to be retained by the collector at the port of origin as a record;

One copy to be mailed immediately to the collector at the port of destination;

One copy to be mailed to the comptroller of customs in whose district the port of origin is located; and

One copy to be mailed to the comptroller of customs in whose district the port of destination is located.

Three copies of customs Form 7512 will be used as the T. D. 39514. manifest and will be disposed of in accordance with General Provisions, article 874 (c).

Art. 892. Entry at port of destination.—(a) Merchandise received under immediate transportation without appraisement entry may be entered for transportation and exportation or for immediate exportation as well as on any of the other forms of entry, and will be subject to all the conditions as to invoice, appraisement, reappraisement, protest, and abandonment pertaining to merchandise entered at a port of first arrival. Such entry must show the name of the transporting carrier and the number of the immediate transportation entry.

(b) The right to make entry at the port of destination will be determined in accordance with the provisions of article 285 of these regulations.

(c) When the shipment represents a portion of an invoice, the balance of which has been entered for consumption or warehouse at the port of first arrival, it may be entered on a certified extract of the consular invoice filed at the first port.

(d) All importations forwarded under immediate transportation without appraisement entries must be held by the bonded carrier at the port of destination until released by the collector of customs.

30592, 39345.

sec. 484 (a).

Art. 893. Unclaimed and short-landed goods.-All the T. Ds. 12157, merchandise included in the immediate transportation Tarif act 1930. without appraisement entry not entered within 48 hours after delivery of the manifest to the collector at the port of destination will be treated as unclaimed, unless the collector authorizes in writing a longer time. When notations on the manifest or a report from the collector at the port of arrival show certain merchandise to have been short-landed, such merchandise should not be included in the entry.

Art. 894. Disposition of entry.-Upon the final disposition of the merchandise, the transportation entry and accompanying papers will be attached to the final entry for liquidation at the headquarters port.

REWAREHOUSE AND TRANSPORTATION

Art. 895. Procedure.-Rewarehouse and transportation T. D. 37341. is practically a diversion and the procedure outlined in article 881 in General Provisions, headed "Diversion," should be followed.