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merchandise, for the services of customs officers or employees at night or on a Sunday or holiday for the performance of which qualified officers or employees on regular duty are not available, the collector shall assign available customs officers or employees in accordance with the request to perform any services which may lawfully be performed by them during regular hours of business, but only if the person requesting such services";

and such section 451 is further amended by adding at the end thereof the following: "If qualified customs officers or employees on regular duty are available to perform the requested services, they shall perform such services without extra compensation."

SEC. 9. (a) Section 459 of the Tariff Act of 1930 (U. S. C., 1934 edition, title 19, sec. 1459), is hereby amended by striking out the last two sentences of such section and inserting in lieu thereof the following: "Any person importing or bringing merchandise into the United States from a contiguous country otherwise than in a vessel or vehicle shall immediately report his arrival to the customs officer at the port of entry or customhouse which shall be nearest to the place at which he shall cross the boundary line and shall present such merchandise to such customs officer for inspection."

(b) Section 460 of the Tariff Act of 1930 (U. S. C., 1934 edition, title 19, sec. 1460) is hereby amended to read as follows:

"SEC. 460. SAME-PENALTIES FOR FAILURE TO REPORT OR FILE MANIFEST "The master of any vessel or the person in charge of any vehicle who fails to report arrival in the United States as required by the preceding section, or if so reporting proceeds further inland without a permit from the proper customs officer shall be subject to a penalty of $100 for each offense. If any merchandise is imported or brought into the United States in any vessel or vehicle, or by any person otherwise than in a vessel or vehicle, from a contiguous country, which vessel, vehicle, or merchandise is not so reported to the proper customs officer; or if the master of such vessel or the person in charge of such vehicle fails to file a manifest for the merchandise carried therein, or discharges or lands such merchandise without a permit; such merchandise and the vessel or vehicle, if any, in which it was imported or brought into the United States shall be subject to forfeiture; and the master of such vessel or the person in charge of such vehicle, or the person importing or bringing in merchandise otherwise than in a vessel or vehicle, shall, in addition to any other penalty, be liable to a penalty equal to the value of the merchandise which was not reported, or not included in the manifest, or which was discharged or landed without a permit. If any vessel or vehicle not so reported carries any passenger; or if any passenger is discharged or landed from any such vessel or vehicle before it is so reported, or after such report but without a permit; the master of the vessel or the person in charge of the vehicle shall, in addition to any other penalty, be liable to a penalty of $500 for each passenger so carried, discharged, or landed."

SEC. 10. The Tariff Act of 1930 is hereby amended by adding at the end of part II of title IV thereof a new section to read as follows:

"SEC. 467. SPECIAL INSPECTION, EXAMINATION, AND SEARCH

"Whenever a vessel from a foreign port or place or from a port or place in any Territory or possession of the United States arrives at a port or place in the United States or the Virgin Islands, whether directly or via another port or place in the United States or the Virgin Islands, the collector of customs for such port or place of arrival may, under such regulations as the Secretary of the Treasury may prescribe and for the purpose of assuring compliance with any law, regulation, or instruction which the Secretary of the Treasury or the Customs Service is authorized to enforce, cause inspection, examination, and search to be made of the persons, baggage, and merchandise discharged or unladen from such vessel, whether or not any or all such persons, baggage, or merchandise has previously been inspected, examined, or searched by officers of the customs."

SEC. 11. The last sentence of subsection (f) of section 484 of the Tariff Act of 1930 (U. S. C., 1934 edition, title 19, sec. 1484) is hereby amended to read as follows: "All other merchandise arriving on one vessel or vehicle and consigned to one consignee shall be included in one entry, unless the Secretary of the Treasury shall authorize the inclusion of portions of such merchandise in separate entries under such rules and regulations as he may prescribe.”

SEC. 12. (a) So much of section 491 of the Tariff Act of 1930 (U. S. C., 1934 edition, title 19, sec. 1491) as precedes the words "shall be considered unclaimed

and abandoned" is hereby amended to read as follows: "Any entered or unentered merchandise (except merchandise entered under section 557 of this Act, but including merchandise entered for transportation in bond or for exportation) which shall remain in customs custody for one year from the date of importation thereof, without all duties and storage or other charges thereon having been paid,".

(b) Such section 491 is further amended by adding the following new sentences at the end thereof: "Merchandise subject to sale hereunder or under section 559 of this Act may be entered or withdrawn for consumption at any time prior to such sale upon payment of all duties, storage, and other charges, and expenses that may have accrued thereon, but such merchandise after becoming subject to sale may not be exported prior to sale without the payment of such duties, charges, and expenses nor may it be entered for warehouse. The computation of duties for the purposes of this section and sections 493 and 559 of this Act shall be at the rate or rates applicable at the time the merchandise becomes subject to sale." SEC. 13. Section 499 of the Tariff Act of 1930 (U. S. C., 1934 edition, title 19, sec. 1499) is hereby amended by striking out from the first sentence thereof the words "except as otherwise provided in this Act" and inserting in lieu thereof the words "except under such bond or other security as may be prescribed by the Secretary of the Treasury to assure compliance with all applicable laws, regulations, and instructions which the Secretary of the Treasury or the Customs Service is authorized to enforce".

SEC. 14. (a) Section 499 of the Tariff Act of 1930 (U. S. C., 1934 edition, title 19, sec. 1499) is hereby further amended by inserting after the word "regulation' in the third sentence thereof the following: "or instruction, the application of which may be restricted to one or more individual ports or to one or more importations or one or more classes of merchandise,";

and by adding at the end of such section the following new paragraph:

"No appraisement shall be held invalid on the ground that the required number of packages or the required quantity of the merchandise was not designated for examination or, if designated, was not actually examined, unless the party claiming such invalidity shall establish that merchandise in the packages or quantities not designated for examination, or not actually examined, was different from that actually examined and that the difference was such as to establish the incorrectness of the appraiser's return of value; and then only as to the merchandise for which the value returned by the appraiser is shown to be incorrect." (b) Section 501 of the Tariff Act of 1930 (U. S. C., 1934 edition, title 19, sec. 1501) is hereby amended by striking out the fourth sentence of the first paragraph thereof and inserting in lieu thereof the following: "Every such appeal shall be transmitted with the entry and the accompanying papers by the collector to the United States Customs Court and shall be assigned to one of the judges, who shall in every case, after affording the parties an opportunity to be heard on the merits, determine the value of the merchandise from the evidence in the entry record and that adduced at the hearing. Appraising and examining officers shall be competent to testify at the hearing as to facts within their knowledge or obtained from records kept by them concerning the merchandise notwithstanding that the original appraisement may for any reason be held invalid or void and that the merchandise or samples thereof be not available for reexamination."; and such section 501 is further amended by designating the present two paragraphs thereof as subsections (a) and (b), respectively, and by adding after such subsections a new subsection (c) to read as follows:

"(c) If in the final determination of a protest, the appraisement of merchandise is found to have been invalid, the proper dutiable value of such merchandise shall be determined by the United States Customs Court in the manner provided for by this section."

SEC, 15. (a) Subsection (b) of section 516 of the Tariff Act of 1930 (U. S. C., 1934 edition, title 19, sec. 1516 (b)) is hereby amended to read as follows:

"(b) CLASSIFICATION.-The Secretary of the Treasury shall, upon written request by an American manufacturer, producer, or wholesaler, furnish the classification of, and the rate of duty, if any, imposed upon designated imported merchandise of a class or kind manufactured, produced, or sold at wholesale by him. If such manufacturer, producer, or wholesaler believes that the proper rate of duty is not being assessed, he may file a complaint with the Secretary, setting forth a description of the merchandise, the classification, and the rate or rates of duty he believes proper, and the reasons for his belief. If the Secretary decides that the classification of, or rate of duty assessed upon, the merchandise is not correct, he shall notify the collectors as to the proper classification and rate of duty and shall so inform the complainant, and such rate of duty shall be assessed upon all such merchandise entered for consumption or withdrawn from warehouse for con

sumption after thirty days after the date such notice to the collectors is published in the weekly Treasury Decisions. If the Secretary decides that the classification and rate of duty are correct, he shall so inform the complainant. If dissatisfied with the decision of the Secretary, the complainant may file with the Secretary, not later than thirty days after the date of such decision, notice that he desires to protest the classification of, or rate of duty assessed upon, the merchandise. Upon receipt of such notice from the complainant, the Secretary shall cause pub-, lication to be made of his decision as to the proper classification and rate of duty and of the complainant's desire to protest, and shall thereafter furnish the complainant with such information as to the entries and consignees of such merchandise, entered after the publication of the decision of the Secretary at the port of entry designated by the complainant in his notice of desire to protest, as will enable the complainant to protest the classification of, or rate of duty imposed upon, such merchandise in the liquidation of such an entry at such port. The Secretary shall direct the collector at such port to notify such complainant immediately when the first of such entries is liquidated. Within thirty days after the date of such liquidation, the complainant may file with the collector at such port a protest in writing setting forth a description of the merchandise and the classification and rate of duty he believes proper. Notwithstanding such protest is filed, merchandise of the character covered by the published decision of the Secretary, when entered for consumption or withdrawn from warehouse for consumption on or before the date of publication of a decision of the United States, Customs Court or of the United States Court of Customs and Patent Appeals, rendered under the provisions of subsection (c) of this section, not in harmony with the published decision of the Seretary, shall be classified and the entries liquidated in accordance with such decision of the Secretary, and, except as otherwise provided in this Act, the liquidations of such entries shall be final and conclusive upon all parties. If the protest of the complainant is sustained in whole or in part by a decision of the United States Customs Court or of the United States Court of Customs and Patent Appeals, merchandise of the character covered by the published decision of the Secretary, which is entered for consumption or withdrawn from warehouse for consumption after the date of publication of such court decision, shall be subject to classification and assessment of duty in accordance with the final judicial decision on the complainant's protest, and the liquidation of entries covering such merchandise so entered or withdrawn shall be suspended until final disposition is made of such protest, whereupon such entries shall be liquidated, or if necessary, reliquidated in accordance with such final decision."

(b) The provisions of subsection (b) of section 516 of the Tariff Act of 1930, as amended by this Act, shall apply only in the case of complaints filed after the effective date of this Act. The provisions of subsection (b) of section 516 of the Tariff Act of 1930, as in force prior to the effective date of this Act, shall continue in force with respect to any proceedings commenced thereunder, except that upon the expiration of thirty days after the effective date of this Act, or upon the expiration of thirty days after the date of a decision of the Secretary adverse to the complainant, whichever is the later, any such proceedings in which a protest has not been duly filed shall be deemed to have been terminated unless the complainant shall have filed with the Secretary after the effective date of this Act a notice that he desires to protest the classification of, or rate of duty assessed upon, the merchandise.

(c) The provisions of subsection (b) of section 516 of the Tariff Act of 1930, as amended by this Act, shall not apply with respect to any article of a class or kind which is named or described in any obligation undertaken by the United States in a foreign trade agreement entered into under section 350 of the Tariff Act of 1930 (U. S. C., 1934 edition, title 19, sec. 1351).

SEC. 16. Section 520 of the Tariff Act of 1930 (U. S. C., 1934 edition, title 19, sec. 1520), as amended by section 2 of the Permanent Appropriation Repeal Act, 1934 (U. S. C., 1934 edition, title 31, sec. 725a), is hereby further amended to read as follows:

"SEC. 520. REFUNDS AND ERRORS

"(a) The Secretary of the Treasury is hereby authorized to refund duties or other receipts in the following cases:

"(1) EXCESS DEPOSITS.-Whenever it is ascertained on liquidation or reliquidation of any entry that more money has been deposited or paid as duties than was required by law to be so deposited or paid;

"(2) FEES, CHARGES, AND EXACTIONS.-Whenever it is determined in the manner required by law that any fees, charges, or exactions, other than duties and taxes, have been erroneously or excessively collected; and

"(3) FINES, PENALTIES, AND FORFEITURES.-Whenever money has been deposited in the Treasury on account of a fine, penalty, or forfeiture which did not accrue, or which is finally determined to have accrued in an amount less than that so deposited, or which is mitigated to an amount less than that so deposited or is remitted.

"(b) The necessary moneys to make such refunds are hereby authorized to be appropriated annually from the general fund of the Treasury.

"(c) Notwithstanding a valid protest was not filed, the Secretary of the Treasury may authorize a collector to reliquidate an entry to correct

"(1) A clerical error in any entry or liquidation discovered within one year after the date of entry, or within sixty days after liquidation when liquidation is made more than ten months after the date of entry; or

"(2) Any assessment of duty on household or personal effects which by law were not subject to duty and in respect of which an application for refund has been filed with the collector within one year after the date of entry." SEC. 17. (a) Section 1 of the Act of June 19, 1886, as amended (U. S. C., 1934 edition, title 46, sec. 331), is hereby further amended by adding a comma and the following words after the words "Measurement of tonnage and certifying the same" and before the semicolon in the first sentence thereof: "except that the compensation and necessary travel and subsistence expenses of the officers so measuring or certifying such vessels at the request of the owners thereof at a place other than a port of entry or a customs station shall be paid by such owners. (b) Section 524 of the Tariff Act of 1930 (U. S. C., 1934 edition, title 19, sec. 1524) is hereby amended to read as follows:

"Receipts for any reimbursable charges or expenses which have been paid for out of any appropriation for collecting the revenue from customs shall be deposited as a refund to such appropriation instead of being covered into the Treasury as miscellaneous receipts, as provided by the Act entitled 'An Act making appropriations for sundry civil expenses of the Government for the fiscal year ending June 30, 1908, and for other purposes', approved March 4, 1907."

SEC. 18. The Tariff Act of 1930 is hereby amended by adding at the end of part III of title IV thereof a new section, to read as follows:

"SEC. 528. TAXES NOT TO BE CONSTRUED AS DUTIES

"No tax or other charge imposed by or pursuant to any law of the United States shall be construed to be a customs duty for the purpose of any statute relating to the customs revenue, unless the law imposing such tax or charge designates it as a customs duty or contains a provision to the effect that it shall be treated as a duty imposed under the customs laws."

SEC. 19. Section 553 of the Tariff Act of 1930 (U. S. C., 1934 edition, title 19, sec. 1553) is hereby amended by adding the following new sentence at the end thereof: "In places where no bonded common-carrier facilities are reasonably available, such merchandise may be so transported otherwise than by a bonded common carrier under such regulations as the Secretary of the Treasury shall prescribe."

SEC. 20. (a) Section 557 of the Tariff Act of 1930 (U. S. C., 1934 edition, title 19, sec. 1557) is hereby further amended by inserting before the colon preceding the proviso in the first paragraph thereof the words "or for transfer to another bonded warehouse at the same port"; by designating the present paragraphs thereof as subsections (a) and (c), respectively; and by inserting between such subsections a new subsection (b) to read as follows:

"(b) The right to withdraw any merchandise entered in accordance with subsection (a) of this section for the purposes specified in such subsection may be transferred upon compliance with regulations prescribed by the Secretary of the Treasury. So long as any such transfer remains unrevoked the transferee shall have, with respect to the merchandise the subject of the transfer, all rights to file protests, and to the privileges provided for in this section and in sections 562 and 563 of this Act which would otherwise be possessed by the transferor. The transferee shall also have the right to receive all lawful refunds of moneys paid by him to the United States with respect to the merchandise and no revocation of any transfer shall deprive him of this right. Any such transfer may be made irrevocable by the filing of a bond of the transferee in such amount and with such conditions as the Secretary of the Treasury shall prescribe, including an

obligation to pay all unpaid regular, increased, and additional duties, charges, and exactions on the merchandise the subject of the transfer. Upon the filing of such bond the transferor shall be relieved from liability for the payment of duties, charges, and exactions on the merchandise the subject of the transfer, but shall remain bound by all other unsatisfied conditions of his bond."

(b) On and after the effective date of this Act, this section shall be effective with respect to merchandise entered for warehouse prior to, as well as after, such date.

SEC. 21. Section 558 of the Tariff Act of 1930 (U. S. C., 1934 edition, title 19, sec. 1558) is hereby amended to read as follows:

"SEC. 558. NO REMISSION OR REFUND AFTER RELEASE OF MERCHANDISE "(a) No remission, abatement, refund, or drawback of estimated or liquidated duty shall be allowed because of the exportation or destruction of any merchandise after its release from the custody of the Government, except in the following cases: "(1) When articles are exported with respect to which a drawback of duties is expressly provided for by law;

"(2) When prohibited articles have been regularly entered in good faith and are subsequently exported or destroyed pursuant to a law of the United States and under such regulations as the Secretary of the Treasury may prescribe; and

"(3) When articles entered under bond, under any provision of law, are destroyed within the bonded period as provided for in section 557 of this Act, or are destroyed within the bonded period by death, accidental fire, or other casualty, and proof of such destruction is furnished which shall be satisfactory to the Secretary of the Treasury, in which case any accrued duties shall be remitted or refunded and any condition in the bond that the articles shall be exported shall be deemed to have been satisfied.

"(b) When articles are exported or destroyed under customs supervision after once having been released from customs custody, as provided for in subsection (c) of section 304 of this Act, such exportation or destruction shall not exempt such articles from the payment of duties other than the marking duty provided for in such subsection (c).'

SEC. 22. So much of section 598 of the Tariff Act of 1930 (U. S. C., 1934 edition, title 19, sec. 1598) as precedes the first semicolon therein is hereby amended to read as follows: "If any unauthorized person affixes, attaches, or in any way willfully assists or encourages the affixing or attaching of a customs seal, fastening, or mark, or any seal, fastening, or mark purporting to be a customs seal, fastening, or mark to any vessel, vehicle, warehouse, or package".

SEC. 23. Section 603 of the Tariff Act of 1930 (U. S. C., 1934 edition, title 19, sec. 1603) is hereby amended to read as follows:

"SEC. 603. SAME-COLLECTOR'S REPORTS

"Whenever a seizure of merchandise for violation of the customs laws is made, or a violation of the customs laws is discovered, and legal proceedings by the United States attorney in connection with such seizure or discovery are required, it shall be the duty of the collector or the principal local officer of the Customs Agency Service to report such seizure or violation to the United States attorney for the district in which such violation has occurred, or in which such seizure was made, and to include in such report a statement of all the facts and circumstances of the case within his knowledge, with the names of the witnesses and a citation to the statute or statutes believed to have been violated, and on which reliance may be had for forfeiture or conviction."

SEC. 24. (a) Section 607 of the Tariff Act of 1930 (U. S. C., 1934 edition, title 19, sec. 1607) is hereby amended by striking out the words "forfeit and sell the same" and inserting in lieu thereof the words "forfeit and sell or otherwise dispose of the same according to law".

(b) Section 609 of the Tariff Act of 1930 (U. S. C., 1934 edition, title 19, sec. 1609) is hereby amended by adding the words "or otherwise dispose of the same according to law" after the words "in the same manner as merchandise abandoned to the United States is sold".

SEC. 25. Section 613 of the Tariff Act of 1930 (U. S. C., 1934 edition, title 19, sec. 1613) is hereby amended by inserting the word "and" after the semicolon at the end of subdivision (2) thereof, by deleting subdivision (3) thereof, and by redesignating subdivision (4) thereof as subdivision (3).

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