Art. 1066. Examination by appraiser.-If it appears from the report of the receiving officer that the merchandise was returned to customs custody within the time required by law, the original of the application, together with its supporting documents, the samples and specifications, and the import invoice covering the merchandise, shall be submitted to the appraiser. The appraiser shall cause the merchandise to be examined, and if he finds the importer's claim well founded, shall supervise the repacking of the merchandise when repacking is necessary. After the merchandise has been examined and, when necessary, repacked, the appraiser shall return the application and accompanying documents to the collector with his report as to whether or not the merchandise has been identified with the import invoice, whether or not it conforms to sample or specifications and whether or not the quantity thereof agrees with that stated in the application. Art. 1067. Approval of application-Entry.-If the appraising officer sustains the importer's claim and the collector concurs, the collector shall approve the application and so notify the applicant, the date of such notification being stamped on the application. The applicant shall then file a drawback entry on customs Form 7539 and the export procedure and liquidation of the entry shall be the same, so far as applicable, as that governing the exportation with benefit of drawback of merchandise in continuous customs custody. (See arts. 1059 to 1061.) Art. 1068 Acceptance of goods at importer's risk and expense-Time limit for exportation.-Merchandise returned to customs custody under section 313 (c) of the tariff act of 1930 shall be accepted only at the risk and expense of the party in interest, and if not exported within 60 days after the date of notification of approval of the application to export shall be treated as unclaimed. Art. 1069. Waiver of proof-Duty less than $25.—With the exception of the application of the importer, the above provisions of these regulations relative to proof of nonconformity to sample or specifications may be waived. wholly or in part, provided the duty on the merchandise to be exported is less than $25 and the collector is otherwise satisfied that the claim is well founded. T. D. 41601. T. D. 40819. GENERAL REGULATIONS RELATING TO ALL DRAW- Art. 1070. Filing of documents and liquidation of claims. (a) Where notices of intent are filed at ports of entry, the original and one copy, as soon as the inspector's report is made, will be forwarded to the collector of customs at the headquarters port, who will number them in duplicate and transmit the copy to the comptroller of customs. Where the entry is to be filed at a port in another customs district as indicated by the notice of intent, the original and one copy of the notice of intent will be forwarded to the port indicated by the exporter and the third copy will be retained at the port of exit. When the entry and other papers required by the regulations to be filed by the claimant for drawback are received at the port of entry, they will be forwarded to the headquarters port for liquidation and the issuance of checkdebenture certificates. (b) All certificates of importation will be issued by and to headquarters ports only; and if necessary the entry will be obtained from the port of entry. At the ports of entry a proper record will be made of notices of intent on customs Form 4489, using only the necessary columns for this record. A record of entries and liquidations will be kept at the headquarters port covering the transactions of the entire district on customs Form 4489. Each port of entry will maintain a separate series of numbers for notices of intent with the assigned symbol letter. (c) When notices of intent are filed in accordance with article 1024 an additional copy will be required for transmission, after certification, to the collector at the port of exit. Art. 1071. Drawback allowable-Not allowable.- (a) The duties subject to drawback include special dumping duties and the 10 per cent additional duty assessed under section 304 of the tariff act of 1930 on merchandise not marked to indicate the country of origin. (b) No drawback of additional duty imposed for undervaluation, or of discriminating duty, or of additional duty paid on any wool or hair used in violation of the bond provided for in paragraph 1101, tariff act of 1930, or of duty on merchandise remaining unclaimed in general order for more than one year and exported in the same condition as imported, shall be allowed. Art. 1072. Shippers' export declarations.-The notation "Exported with benefit of drawback" may be stamped or written on shippers' export declarations covering merchandise on which drawback is claimed. While this will probably aid shippers in securing drawback inspection it is not obligatory that declarations shall be so stamped, and the liquidation of drawback entries will not be suspended on account of the absence of such notation. Art. 1073. Amendment of notices of intent and entries.— (a) Except for the purpose of correcting a manifest clerical error or for changing the name of the exporting vessel, Tria no change shall be made by the exporter in the notices of intent to export after filing, but correct notices of intent for the same merchandise may be accepted when filed in time to supplant those previously filed and needing correction. Tariff act 1930, 37205. (b) Final drawback entries may be corrected after filing with the collector, only after permission has been granted T. Ds. 36934, by the collector to have the comptroller's copy of the entry withdrawn and the corrections or amendments sworn to by the appropriate parties, or by the timely filing of supplemental entry in duplicate. Art. 1074. Protests.-The decision of the collector of customs refusing to pay a drawback claim is final and conclusive upon all persons unless the party filing the drawback claim or his agent shall within 60 days after, but not before, such decision, file a protest in writing with the collector in the manner provided in the case of protests against the liquidation of import entries. Art. 1075. Quarterly reports.-As soon as practicable after the 1st day of January, April, July, and October of each year there shall be compiled and forwarded to the department a report covering the preceding quarter, showing the following information as to each ultimate manufacturer: Name of manufacturer (of article exported), articles exported, total drawback paid, and the names of the primary manufacturers participating in the production of the article exported. This report shall T. D. 32708. include drawback paid on flavoring extracts, medicinal and toilet preparations. Art. 1076. Forms.-The customs forms referred to in this chapter may be obtained from collectors of customs upon payment of the charge therefor, if any; or they may T. D. 42229. be printed by importers, manufacturers, or exporters, provided the color, size, wording, and arrangement are the same as the Government forms. If larger forms are necessary in the case of certificates of manufacture or drawback entries, the same may be printed, provided they are in multiples of the Government size. Art. 1077. Signing of documents-Powers of attorney.— Powers of attorney, in accordance with article 296, will be required from persons signing documents required by this chapter in all cases where such person is not a member of the firm or is not the importer, manufacturer, or exporter, as the case may be. A power of attorney will also be required where the person signing a document for a corporation is not the president, vice president, treasurer, or secretary of the corporation. ARTICLES EXPORTED FREE OF INTERNAL-REVENUE TAX OR WITH REFUND OF SAID TAX Art. 1078. Procedure. (a) For course of procedure in regard to the exportation free of internal-revenue tax, or with benefit of drawback of internal-revenue tax, of domestic distilled spirits, fermented liquor, specially denatured alcohol, tobacco, snuff, cigars, oleomargarine, adulterated butter, mixed flour, playing cards and stills, under internal-revenue laws, see Internal-Revenue Regulations Nos. 29 and 73, and Prohibition Regulations Nos. 2, 3, and 7. (b) For course o. procedure relating to the withdrawal, without payment of internal-revenue tax, of tobacco products for use as supplies on certain vessels, see Internal-Revenue Regulations No. 76. CHAPTER XXI ENFORCEMENT OF THE CUSTOMS LAWS, FINES, PENALTIES, AND FORFEITURES Art. GENERAL PROVISIONS 1079. Smuggling and fraud on the revenue-Merchandise imported contrary to law-Concealing, dealing in, or transporting. 1080. Baggage of passengers from foreign countries-Articles not declared. 1081. Entry by false invoice, declaration, affidavit, paper, or statement. 1082. Goods not specified in the invoice Fraudulent intentForfeiture. Art. 1096. Seizure of vessels and vehiclesPenalty. 1097. Shipping Board vessels-Exemption from penalties. 1098. Warrant to search dwelling house, store, or other building-Passing through lands, etc. 1099. Officers to make character known-Securing assistance. 1100. Resisting or obstructing customs officer-Rescuing or destroying seized property. 1101. What constitutes a valid seizure. 1102. Jurisdiction. 1083. Undervaluation exceeding 100 per 1103. Custody of seized property. cent. 1084. Inspection of importers' books, records, etc. 1085. Examination of importer and others-Penalties for refusal to give testimony. 1086. Narcotic drugs-ForfeiturePenalties. 1087. Intoxicating liquors-Forfei ture-Penalties-Destruction. 1088. Unlawful relanding of merchandise exported. 1089. False drawback claim-Forfeiture-Penalty. 1090. Merchandise in bonded warehouse-Fraudulent concealment, removal, repacking, or marking. 1091. Offenses relating to seals; affixing by unauthorized persons; false seals; removal; injury to; defacing, etc.; unlawful removal of goods from customs custody. PROCEDURE 1092. Reports of violation of law to 1093. Who may make seizures. 1104. Records of fines, penalties, and forfeitures. 1105. Appraisement of seized property. 1106. Notice of seizure and sale-Value not exceeding $1,000.-Advertisement. 1107. Claim for seized property-Value not exceeding $1,000-Bond for costs. 1108. Sale or award of seized propertyValue not exceeding $1,000. 1109. Transfer of seized property to other districts for sale-Destruction or remanufacture of prohibited merchandise. 1110. Application for remission of for- 1111. Disposition of proceeds. 1113. Release on payment of appraised 1114. Collectors may release when duty |