make entry thereof at the customhouse within forty-eight hours, excluding Sundays and holidays, after the entry of the importing vessel or report of the vehicle or after the arrival at the port of destination of merchandise transported in bond, unless a longer time shall be expressly allowed therefor by the collector of customs, and in his entry shall specify the name of the importing vessel, the port or place from which such merchandise is imported, the date of arrival, the marks, numbers, and character of the packages or containers of such merchandise, and a description of the merchandise in terms of the tariff laws of the United States, and the value of each item or lot according to its dutiable classification, together with all costs, charges, and expenses included in such value separately itemized. Such entry shall be signed by the person making the same and shall be accompanied with the invoice or invoices covering such merchandise in the same condition in which it or they were received, with the bills of lading for the same, and such certificates and documents as may be required by law or by the customs regulations to be filed upon the entry of imported merchandise: Provided, That the consignee named in the manifest of the importing vessel or vehicle, or in the certified invoice for any merchandise, may make entry thereof, without the production of a bill of lading, upon giving a bond in a penal sum equal to double the estimated value of such merchandise, with sureties to be approved by the collector of customs, conditioned for the production, within thirty days thereafter, of the bill of lading covering the merchandise.

SEC. 491. DECLARATION.-There shall be filed with every entry of imported merchandise exceeding $100 in value a declaration, upon a form to be prescribed by the Secretary of the Treasury, which shall be signed by the owner, importer, consignee, or his agent under regulations prescribed by the Secretary of the Treasury: Provided, That the Secretary of the Treasury may make regulations by which books, magazines, and other periodicals published and imported in successive parts, numbers, or volumes, and entitled to be imported free of duty, shall require but one declaration for the entire series. The Secretary of the Treasury and the Secretary of Commerce are hereby authorized and directed to establish from time to time for statistical purposes a list or enumeration of articles in such detail as in their judgment may be necessary, comprehending all merchandise imported into the United States, and as a part of the entry herein provided for there shall be either attached thereto or included therein an accurate statement specifying, in terms of the said detailed list or enumeration, the kinds and quantities of all merchandise imported and the value of the total quantity of each kind of article. SEC. 492. OWNER'S DECLARATION. Whenever any entry covering merchandise subject to duty and valued at more than $100 is made by an agent or person other than the person to whom such merchandise actually belongs or is ultimately consigned, the collector of customs shall require a bond to be given, in a penalty to be fixed by the Secretary of the Treasury, for the production of a declaration of the actual owner or ultimate consignee respecting the merchandise in a form prescribed by the Secretary of the Treasury. Whenever such merchandise is ultimately consigned to a deceased person, or to an insolvent person who has assigned the same for the benefit of his creditors, the executor or administrator, or the assignee of

one

such person or receiver or trustee in bankruptcy, shall be considered as the ultimate consignee; when consigned to a partnership the declaration of one of the partners only shall be required, and when consigned to a corporation such declaration may be made by any officer of such corporation, or by any other person specifically authorized by the board of directors of such corporation to make the same. SEC. 493. SCOPE OF ENTRY.-All merchandise arriving on vessel and consigned to one consignee shall be included in one entry: Provided, That if the documents necessary to make entry of any part of such merchandise shall not have been received, such part may be entered subsequently, and notation of the packages or cases to be omitted from the original entry shall be made thereon: And provided further, That one or more packages addressed for delivery to one person and imported in another package containing packages addressed for delivery to other persons may be separately entered, under regulations prescribed by the Secretary of the Treasury.

SEC. 494. BOND.-Upon entry of any merchandise, none of which or a part only of which is sent to the public stores for inspection, examination, or appraisal, or for which the importer or consignee desires to make entry but is not in possession of the invoices and other documents required by law or regulations to be produced upon entry, the importer or consignee shall give a bond, conditioned that he will produce all invoices, declarations, and other documents or papers required by law or regulations made in pursuance thereof upon the entry of imported merchandise; and that he will comply with all the requirements of the laws or regulations made in pursuance thereof relating to the importation and admission of such merchandise and will return to the collector of customs, when demanded by such collector, not later than ten days after the appraiser's report, such of the merchandise as was not sent to the public stores, and also will return to the collector of customs, on demand by him, any and all merchandise found not to comply with the law and regulations governing its admission into the commerce of the United States, and further conditioned that the obligors shall pay to the collector of customs any increased or additional duties which may be found due upon final liquidation of such entry. Such bond shall be given in a form and in a penalty to be prescibed by the Secretary of the Treasury, the penalty thereof to be paid as liquidated damages: Provided, That such bond may be canceled, after payment of all duties found due upon final liquidation, under such conditious as the Secretary of the Treasury may direct: And provided further, That instead of a bond upon each entry the Secretary of the Treasury may prescribe a bond to be taken from any importer or consignee to cover all importations entered by him within a period of one year from the date thereof.

SEC. 495. ADDITIONAL DUTIES.-If the final appraised value of any article of imported merchandise which is subject to an ad valorem rate of duty or to a duty based upon or regulated in any manner by the value thereof shall exceed the entered value, there shall be levied, collected, and paid, in addition to the duties imposed by law on such merchandise, an additional duty of 1 per centum of the total final appraised value thereof for each 1 per centum that such final appraised value exceeds the value declared in the entry: Provided, That

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such additional duty shall apply only to the particular article or articles in each invoice that are so advanced in value upon final appraisement and shall not be imposed upon any article upon which the amount of duty imposed by law on account of the final appraised value does not exceed the amount of duty that would be imposed if the final appraised value did not exceed the entered value, and shall be limited to 75 per centum of the final appraised value of such article or articles. Such additional duties shall not be remitted nor payment thereof in any way avoided, except upon the order of the Secretary of the Treasury, or upon the finding of the Board of General Appraisers that the entry of the merchandise at a less value than that returned upon final appraisement was without any intention to defraud the revenue of the United States or to conceal or misrepresent the facts of the case or to deceive the appraiser as to the value of the merchandise.

Upon the making of such order or finding, the additional duties shall be remitted or refunded, wholly or in part, and the entry shall be liquidated or reliquidated accordingly. Such additional duties shall not be refunded in case of exportation of the merchandise, nor shall they be subject to the benefit of drawback, except as above prescribed. All additional duties, penalties, or forfeitures applicable to duties entered in connection with a certified invoice shall be alike applicable to merchandise entered in connection with a pro forma invoice or statement in the form of an invoice. Duties shall not, however, be assessed upon an amount less than the entered value, except in a case where the importer certifies at the time of entry that the entered value is higher than the value as defined in this Act, and that the goods are so entered in order to meet advances by the appraiser in similar cases then pending on appeal for reappraisement or re-reappraisement, and the importer's contention in said pending cases shall subsequently be sustained, wholly or in part, by a final decision on reappraisement or re-reappraisement, and it shall appear that the action of the importer on entry was so taken in good faith, after due diligence and inquiry on his part. After exportation and before entry for consumption or warehouse of any imported merchandise the owner, consignee, or agent may file with the collector a tentative entry thereof, together with a copy of the invoice or statement in the form of an invoice, accompanied with any evidence he may have tending to establish value, and whenever practicable verified samples of the merchandise, whereupon the collector shall with the utmost expedition, by the case permitted, cause an advisory appraisement, with all rights of appeal provided by law in appraisement cases, to be made thereupon in aid of entry, the appraising officer therein proceeding as in all other cases by law provided: Provided, That in the absence of fraud, concealment, or misrepresentation, when merchandise is entered in accordance with any such advisory appraisement, no penalties or other than ascertained increased duties shall be assessed for any variance between said entered value and the final appraised value of such merchandise: Provided further, That all declarations and statements (other than statements in the form of invoices) required by law to be presented and filed upon entry, if filed for entry upon advisory appraisement, may be therein referred to as part thereof, and thereupon shall be

deemed and become such and, to the extent the legal requirements relating thereto are complied with, shall be held sufficient.

SEC. 496. INCOMPLETE ENTRY.-Whenever entry of any imported merchandise is not made within the time provided by law or the regulations prescribed by the Secretary of the Treasury, or whenever entry of such merchandise is incomplete for want of an invoice, failure to pay the estimated duties, or other cause, or whenever the collector of customs shall have good reason to believe that any merchandise is not correctly and legally invoiced, he shall take the merchandise into his custody and send the same to a bonded warehouse or public store, to be held at the risk and expense of the owner or consignee until entry therefor shall have been made or completed and the invoices or other documents required by law or regulations shall have been produced, or a bond for their production

given.

SEC. 497. UNCLAIMED GOODS.-If any merchandise of which possession has been taken by the collector, under the preceding section or other provisions of law, shall remain in bonded warehouse or public store for one year without entry thereof having been made and the duties and charges thereon paid, such merchandise shall be appraised by the appraiser of merchandise and sold by the collector of customs at publie auction as abandoned to the Government, under such regulations as the Secretary of the Treasury shall prescribe. All gunpowder and other explosive substances and merchandise liable to depreciation in value by damage, leakage, or other cause to such extent that the proceeds of sale thereof may be insufficient to pay the duties, storage, and other charges, if permitted to remain in public store or bonded warehouse for a period of one year, may be sold forthwith, under such regulations as the Secretary of the Treasury may prescribe.

SEC. 498. MERCHANDISE ABANDONED OR FORFEITED. Any merchandise abandoned or forfeited to the Government under the preceding or any other provision of the customs laws, which is subject to internal revenue tax and which the collector shall be satisfied will not sell for a sufficient amount to pay such taxes, shall be forthwith destroyed under regulations to be prescribed by the Secretary of the Treasury, instead of being sold at auction.

SEC. 499. PROCEEDS OF SALE.-The surplus, if any there be, of the proceeds of such sales, after the payment of storage charges, expenses, duties, and the satisfaction of any lien for freight, charges, or contribution in general average, shall be deposited by the collector of customs in the Treasury of the United States, if claim therefor shall not be filed with the collector within ten days from the date of sale, and the sale of such merchandise shall exonerate the master of any vessel in which the merchandise was imported from all claims of the owner thereof, who shall, nevertheless, on due proof of his interest, be entitled to receive from the Treasury the amount of any surplus of the proceeds of sale.

SEC. 500. EXPENSE OF WEIGHING, AND SO FORTH.-In all cases in which the invoice or entry does not state the weight, quantity, or measure of the merchandise, the expense of ascertaining the same shall be collected from the owner, agent, or consignee before its release from customs custody.

SEO. 501. PARTNERSHIP BOND.-When any bond is required by law to be executed by any partnership for any purpose connected with the transaction of business at any customhouse, the execution of such bond by any member of such partnership shall bind the other partners in like manner and to the same extent as if such other partners had personally joined in the execution, and an action or suit may be instituted on such bond against all partners as if all had executed the same.

SEC. 502. BAGGAGE DECLARATION.-In order to ascertain what articles contained in the baggage or carried on the person or persons arriving in the United States are subject to the payment of duty, the collector of customs may require a declaration and entry thereof, under regulations prescribed by the Secretary of the Treasury, to be made by the owner or his agent, in which all articles intended for sale or for commercial use or belonging to or intended for other persons, and in the case of returning residents of the United States all articles obtained by them while abroad, shall be particularly described, and the price paid for each article, if purchased, or the foreign market value thereof, if obtained otherwise than by purchase, shall be stated. SEC. 503. SAME-BOND.-Whenever the declaration and entry provided for in the preceding section shall include any article belonging to any other person, the collector of customs may require a bond in a form prescribed by the Secretary of the Treasury, to be given by the person making such declaration in a sum equal to the estimated duties on like articles when subject to duty, conditioned for the production to the collector of customs within one year thereafter of a declaration by the owner of the articles.

SEC. 504. SAME-EXAMINATION.-The collectór of customs may cause an examination to be made of the baggage of any person arriving in the United States in order to ascertain what articles contained therein are subject to duty, notwithstanding a declaration and entry therefor shall have been made.

SEC. 505. SAME-FORFEITURE.-Any such article not included in the declaration and entry as made, or, subsequently and before examination of the baggage was begun, mentioned in writing by such person, if written declaration and entry was required, nor mentioned by such person to the customs officer before examination of the baggage was begun, if declaration and entry was not required, shall be forfeited and such person shall be liable to a further penalty equal to the value of such article.

SEC. 506. MERCHANDISE TREATED AS NOT IMPORTED.-Merchandise not exceeding $100 in value, merchandise damaged by fire or marine casualty on the voyage of importation, articles imported through the mails, articles recovered from a wrecked or stranded vessel, personal and household effects used abroad, not imported in pursuance of a purchase or agreement for purchase and not intended for sale, articles sent by persons in foreign countries as gifts or presents to persons in the United States, may be entered under such conditions and regulations as the Secretary of the Treasury may prescribe. SEC. 507. APPRAISEMENT.-No imported merchandise, required by law or regulations made in pursuance thereof to be inspected, examined, or appraised, shall be delivered from customs custody, except as otherwise provided in this Act, until the same has been in