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aircraft registered in the United States and actually engaged in foreign trade or trade between the United States and any of its possessions; or

"(2) for supplies (including equipment) or repair of (A) vessels of war of any foreign nation, or (B) foreign vessels employed in the fisheries or in the whaling business, or actually engaged in foreign trade or trade between the United States and any of its possessions, where such trade by foreign vessels is permitted; or

“(3) for supplies (including equipment), ground equipment, maintenance, or repair of aircraft registered in any foreign country and actually engaged in foreign trade or trade between the United States and any of its possessions, where trade by foreign aircraft is permitted. With respect to articles for ground equipment, the exemption hereunder shall apply only to duties and to taxes imposed upon or by reason of importation. "(b) DRAWBACK.-Articles withdrawn from bonded warehouses, bonded manufacturing warehouses, or continuous customs custody elsewhere than in a bonded warehouse and articles of domestic manufacture or production, laden as supplies upon any such vessel or aircraft of the United States or laden as supplies (including equipment) upon, or used in the maintenance or repair of, any such foreign vessel or aircraft, shall be considered to be exported within the meaning. of the drawback provisions of this chapter.'

(b) Section 317 (b) of the Tariff Act of 1930, as amended (U. S. C., 1946 edition, title 19, sec. 1317), is amended to read as follows:

"(b) The shipment or delivery of any merchandise for use as supplies (including equipment) upon, or in the maintenance or repair of any vessel or aircraft described in subsection (a) (2) (A) and (B), or (a) (3) (A), of section 309 of this Act, or for use as ground equipment for any aircraft described in subsection (a) (3) (A) of section 309 shall be deemed an exportation within the meaning of the customs and internal-revenue laws applicable to the exportation of such merchandise without the payment of duty or internal-revenue tax. With respect to merchandise for use as ground equipment, such shipment or delivery shall not be deemed an exportation within the meaning of the internalrevenue laws relating to taxes other than those imposed upon or by reason of importation."

DRAWBACK ON EXPORT OF IMPORTS NOT ORDERED

SEC. 10. (a) Section 313 (c) of the Tariff Act of 1930, as amended (U. S. C., 1946 edition, title 19, sec. 1313 (c)), is further amended by inserting "or shipped without the consent of the consignee" after "sample or specifications" and by substituting "ninety days" for "thirty days."

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(b) Section 313 (i) (2) of the Tariff Act of 1930, as amended (U. S. C.,. 1946 edition, title 19, sec. 1313 (i) (2)), is further amended by inserting or shipment without the consignee's consent," after "sample or specifications."

ADMINISTRATIVE EXEMPTIONS

SEC. 11. Section 321 of the Tariff Act of 1930, as amended (U. S. C., 1946 edition, title 19, sec. 1321), is amended to read as follows:

"SEC. 321. ADMINISTRATIVE EXEMPTIONS.

"(a) Subject to such exceptions and under such regulations as the Secretary of the Treasury shall prescribe, collectors shall disregard any difference of less than $5 between the total estimated duties or taxes deposited, or the total duties or taxes tentatively assessed, with respect to any entry of merchandise and the total amount of duties or taxes actually accruing thereon.

"(b) Subject to such exceptions and under such regulations as the Secretary of the Treasury shall prescribe, articles (not including alcoholic beverages, manufactured tobacco, snuff, cigars, or cigarettes) shall be admitted free of duty and of any tax imposed on or by reason of importation in the following cases:

"(1) When the articles are on the person or in the accompanying baggage of an individual arriving in the United States who is not entitled to any exemption from duty or tax under paragraph 1798 (c) (2) of this Act and the aggregate value of such articles is not over $10, if the articles are intended for the personal or household use of such individual and not for sale, or $5 in any other case. This exemption shall not be allowed to any person more than once in one day.

"(2) When the articles are imported otherwise than on the person or in the accompanying baggage of an individual arriving in the United States and

the aggregate value of all articles in the shipment is not over $10, if the articles are intended for the personal or household use of the consignee and not for sale, or $5 in any other case. The privilege of this subdivision shall not be granted to any C. O. D. shipment or in any case in which merchandise covered by a single order or contract is forwarded in separate lots to secure the benefit of this subdivision.

"(c) The purpose of this section is to avoid expense and inconvenience to the Government disproportionate to the amount of revenue that would otherwise be collected. Therefore, the Secretary of the Treasury is authorized by regulations to diminish any dollar amount specified heretofore in this section and to prescribe exceptions to any exemption provided for in this section whenever he finds that such diminutions or exceptions are consistent with the purpose above stated, or are for any reason necessary to protect the revenue or to prevent unlawful importations."

INTERNATIONAL TRAFFIC AND RESCUE WORK

SEC. 12. The Tariff Act of 1930, as amended, is further amended by adding immediately following section 321 (U. S. C., 1946 edition, title 19, sec. 1321) a new section reading as follows:

"SEC. 322. INTERNATIONAL TRAFFIC AND RESCUE WORK.

"(a) Vehicles and other instruments of international traffic, of any class specified by the Secretary of the Treasury, shall be granted the customary exceptions from the application of the customs laws to such extent and subject to such terms and conditions as may be prescribed in regulations or instructions of the Secretary of the Treasury.

"(b) The Secretary of the Treasury may provide by regulations or special instructions for the admission, without entry and without the payment of any duty or tax imposed upon or by reason of importation, of-

"(1) aircraft, equipment, supplies, and spare parts for use in searches, rescues, investigations, repairs, and salvage in connection with accidental damage to aircraft;

"(2) fire-fighting and rescue and relief equipment and supplies for emergent temporary use in connection with conflagrations; and

"(3) rescue and relief equipment and supplies for emergent temporary use in connection with floods and other disasters.

Any articles admitted under the authority of this subsection and used otherwise than for a purpose herein expressed, or not exported in such time and manner as may be prescribed in the regulations or instructions herein authorized, shall be forfeited to the United States."

VALUE

SEC. 13. (a) Section 402 of the Tariff Act of 1930, as amended (U. S. C., 1946 edition, title 19, sec. 1402), is further amended to read as follows:

"SEC. 402. VALUE.

"(a) BASIS.-Except as otherwise specifically provided for, the value of imported merchandise for the purposes of this Act shall be—

"(1) the export value;

"(2) if the export value cannot be ascertained satisfactorily, then the United States value;

"(3) if neither the export value nor the United States value can be ascertained satisfactorily, then the comparative value;

"(4) if neither the export value, the United States value, nor the comparative value can be ascertained satisfactorily, then the constructed value;

or

"(5) in the case of an article with respect to which there is in effect under section 336 a rate of duty based upon the American selling price of a domestic article, then the American selling price of such domestic article.

"(b) EXPORT VALUE.-The export value of imported merchandise shall be the market value or the price, at the time of exportation to the United States of the merchandise undergoing appraisement at which such or similar merchandise is freely sold or offered for sale in the principal markets of the country of exportation, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States, plus, when not included in such price, the cost of all containers and coverings of whatever nature and all other charges and

expenses incidental to placing the merchandise in condition, packed ready for shipment to the United States.

"(c) UNITED States Value.-The United States value of imported merchandise shall be the price, at the time of exportation to the United States of the merchandise undergoing appraisement, at which such or similar merchandise is freely sold or offered for sale in the principal market of the United States for domestic consumption, packed ready for delivery, in the usual wholesale quantities and in the ordinary course of trade, with allowances made for

"(1) any commission paid or agreed to be paid on merchandise secured otherwise than by purchase; or, on merchandise secured by purchase or agreement to purchase, the addition for profit and general expenses usually made by sellers in such market on imported merchandise of the same class or kind as the merchandise undergoing appraisement;

"(2) the usual costs of transportation and insurance and other usual expenses from the place of shipment to the place of delivery, not including any expense provided for in (1); and

"(3) the ordinary customs duties and Federal taxes estimated to be payable on such or similar merchandise by reason of its importation or for which vendors at wholesale in the United States are ordinarily liable.

"If such or similar merchandise was not so sold or offered at the time of exportation of the merchandise undergoing appraisement, the United States value shall be ascertained or estimated, subject to the foregoing specifications of this subsection, from the price at which such or similar merchandise is freely sold or offered for sale at the earliest date after such time of exportation but before the expiration of ninety days after the importation of the merchandise undergoing appraisement.

"(d) COMPARATIVE VALUE.-The comparative value of imported merchandise shall be the equivalent of the export value as nearly as such equivalent may be ascertained or estimated on the basis of the export or United States value of other merchandise from the same country which is comparable in construction and use with the merchandise undergoing appraisement, with appropriate adjustments for differences in size, material, construction, texture, or other differences. "(e) CONSTRUCTED VALUE.-The constructed value of imported merchandise shall be the sum of-

"(1) the cost of materials and of fabrication or other processing of any kind employed in producing such or similar merchandise, at a time preceding the date of exportation of the merchandise undergoing appraisement which would ordinarily permit the production of that particular merchandise in the ordinary course of business;

"(2) an addition for general expenses and profit equal to that which producers in the country of production whose products are exported to the United States usually add in sales, in the usual wholesale quantities and in the ordinary course of trade, of merchandise of the same general class or kind as the merchandise undergoing appraisement; and

"(3) the cost of all containers and coverings of whatever nature, and all other charges and expenses incidental to placing the merchandise undergoing appraisement in condition, packed ready for shipment to the United States.

"(f) AMERICAN SELLING PRICE.-The American selling price of any article manufactured or produced in the United States shall be the price, including the cost of all containers and coverings of whatever nature and all other charges and expenses incident to placing the merchandise in condition packed ready for delivery, at which such article is freely sold or offered for sale for domestic consumption in the principal market of the United States, in the ordinary course of trade and in the usual wholesale quantities, or the price that the manufacturer, producer, or owner would have received or was willing to receive for such merchandise when sold for domestic consumption in the ordinary course of trade and in the usual wholesale quantities, at the time of exportation of the imported article.

"(g) TAXES.-The value of imported merchandise ascertained or estimated in accordance with this section shall not include the amount of any internal tax, applicable within the country of origin or exportation, from which the merchandise undergoing appraisement has been exempted or has been or will be relieved by means of refund.

"(h) DEFINITIONS.-As used in this section, the following terms shall have the meanings respectively indicated:

"(1) Freely sold or offered for sale'-sold or offered to all purchasers at wholesale without restrictions as to the disposition or use of the merchandise by the purchaser, except restrictions as to such disposition or use which (A) are imposed or required by law, or (B) limit the price at which or the territory in which the merchandise may be resold, or (C) do not substantially affect the value of the merchandise to usual purchasers at wholesale.

"(2) 'Ordinary course of trade'-the conditions and practices which, for a reasonable time prior to the exportation of the merchandise undergoing appraisement, have been normal in the trade under consideration with respect to merchandise of the same class or kind as the merchandise undergoing appraisement.

"(3) 'Purchasers at wholesale'-purchasers who buy in the usual wholesale quantities for industrial use or for resale otherwise than at retail; or, if there are no such purchasers, then all other purchasers for resale who buy in the usual wholesale quantities; or, if there are no purchasers in either of the foregoing categories, then all other purchasers who buy in the usual wholesale quantities.

"(4) Such or similar merchandise'-the merchandise undergoing appraisement shall be considered 'such' merchandise, and other merchandise shall be considered 'such' merchandise if

“(A) it is identical in physical characteristics and was produced in the same country by the same person, or

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'(B) when no value meeting the requirements of the definition of value under consideration can be ascertained or estimated under (A), the merchandise is identical in physical characteristics and was produced by another person in the same country.

Merchandise shall be considered 'similar' to the merchandise undergoing appraisement if it is not within the foregoing definition of 'such' merchandise but

"(C) it was produced in the same country as the merchandise undergoing appraisement, by the same person, of like materials, is used for the same purpose, and is of approximately equal commercial value, or "(D) when no value meeting the requirements of the definition of value under consideration can be ascertained or estimated under (C), the merchandise is correspondingly similar and was produced by another person in the same country.

"(5) Usual wholesale quantities'-the quantities usually sold in the class of transactions in which the greater aggregate quantity of the 'such or similar merchandise,' in respect of which value is being ascertained or estimated, is sold in the market under consideration."

(b) Paragraph 27 (c) of the Tariff Act of 1930 (U. S. C., 1946 edition, title 19, sec. 1001, par. 27 (c)), is amended by changing "subdivision (g)" to "subdivision (f)" and by changing "subdivision (e)" to "subdivision (c).”

(c) Paragraph 28 (c) of the Tariff Act of 1930 (U. S. C., 1946 edition, title 19, sec. 1001, par. 28 (c)), is amended by changing "subdivision (g)" to "subdivision (f)" and by changing "subdivision (e)" to "subdivision (c).”

(d) Section 336 (b) of the Tariff Act of 1930 (U. S. C., 1946 edition, title 19, sec. 1336 (b)), is amended by changing "section 402 (g)" to "section 402 (f).”

SIGNING AND DELIVERY OF MANIFESTS

SEC. 14. Section 431 of the Tariff Act of 1930 (U. S. C., 1946 edition, title 19, sec. 1431) is amended by designating the matter now therein as subsection (a) and by adding a new subsection to read as follows:

"(b) Whenever a manifest of articles or persons on board an aircraft is required for customs purposes to be signed, or produced or delivered to a customs officer, the manifest may be signed, produced, or delivered by the pilot or person in charge of the aircraft, or by any other authorized agent of the owner or operator of the aircraft, subject to such regulations as the Secretary of the Treasury may prescribe. If any irregularity of omission or commission occurs in any way in respect of any such manifest, the owner or operator of the aircraft shall be liable for any fine or penalty prescribed by law in respect of such irregularity."

CERTIFIED INVOICES AND INFORMAL ENTRIES

SEC. 15. (a) Section 482 (a) of the Tariff Act of 1930 (U. S. C., 1946 edition, title 19, sec. 1482 (a)) is amended by substituting "required pursuant to section

484 (b) of this Act to be certified" for "covering merchandise exceeding $100 in value" in the first clause.

(b) Section 498 (a) (1) of the Tariff Act of 1930 (U. S. C., 1946 edition, title 19, sec. 1498 (a) (1)) is amended to read as follows:

"(1) Merchandise, imported in the mails or otherwise, when the aggregate value of the shipment does not exceed such amount, not greater than $250, as the Secretary of the Treasury shall specify in the regulations, and the specified amount may vary for different classes or kinds of merchandise or different classes of transactions;".

(c) Section 428 (a) of the Tariff Act of 1930 (U. S. C., 1946 edition, title 19, sec. 1498 (a)) is further amended by deleting the word "and" at the end of subdivision (10); by deleting the period at the end of subdivision (11) and substituting therefor "; and"; and by adding after subdivision (11) a new subdivision to read as follows:

"(12) Merchandise within the provisions of paragraph 1631 of this Act."

VERIFICATION OF DOCUMENTS

SEC. 16. Section 486 of the Tariff Act of 1930 (U. S. C., 1946 edition, title 19, sec. 1486) is amended by changing the caption to read "ADMINISTRATION OF OATHS-VERIFICATION OF DOCUMENTS" and by adding at the end thereof the following new subsection:

"(d) The Secretary of the Treasury may by regulation prescribe that any document required by any law administered by the Customs Service to be under oath may be verified by a written declaration in such form as he shall prescribe, such declaration to be in lieu of the oath otherwise required."

AMENDMENT OF ENTRIES AND DUTIES ON UNDERVALUATION

SEC. 17. (a) Section 487 of the Tariff Act of 1930 (U. S. C., 1946 edition, title 19, sec. 1487) is amended by deleting thereform ", or at any time before the invoice or the merchandise has come under the observation of the appraiser for the purpose of appraisement,".

(b) Section 489 of the Tariff Act of 1930 (U. S. C., 1946 edition, title 19, sec. 1489) is amended to read as follows:

"SEC. 489. UNDERVALUATION-UNAUTHENTIC CLAIM OF ANTIQUITY. "(a) If the final appraised value of any article of imported merchandise 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, and if the consignee shall have failed to furnish the appraiser, before that officer has signed his report of value to the collector, all information required by customs officers which is relevant to the value of the merchandise and available to him at the time of entry or within a reasonable time thereafter, and all such information that is so available to the person, if any, in whose behalf the entry was made, there shall be levied, collected, and paid, in addition to any other duties imposed by law on such merchandise, a special 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. Such special 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 have been imposed if the final appraised value had not exceeded the entered value.

"(b) The liquidation in which such special duty is assessed shall be subject to the protest and review procedure provided for in sections 514 and 515 of this Act, but such special duty shall not be remitted nor the payment thereof in any way avoided except upon an administrative decision under section 515 that the special duties were erroneously assessed or upon a finding by the United States Customs Court, after due assignment and determination pursuant to section 515, and under such rules as the Court may prescribe, that the entry of the merchandise at a less value than its final appraised value was without any culpable negligence or intention to conceal or misrepresent the facts of the case or to deceive the appraiser as to the value of the merchandise.

"(c) The special duty imposed by subsection (a) shall not be construed to be penal. It shall not be refunded by reason of exportation of the merchandise, nor shall it be subject to the benefit of drawback. All special or additional duties, penalties, or forfeitures applicable to merchandise entered in connection with a

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