Part 24.--CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE Sec. charges. tions. port taxes on alcoholic beverages upon entry, tion, to importer. 24.12 Customs fees; charges for storage. 24,13 Car, compartment, and package seals; kind; pro curement. 24.14 Salable customs forms, Sec. of compensation. reimbursable cost, ployees and death benefits. of privately owned property. Authority: Sections 24.1 to 24.73 issued under R.S, 161, as amended, 251, sec. 624, 46 Stat. 759; 5 U.S.C. 22, 19 U.S.C. 66, 1624. Statutory provi- 24.1 Collection of customs duties, taxes, and other charges.--(a) Except as TDs 45344, 51278. provided in paragraph (b) of this section, the following procedure shall be ob- 53303, 55642. served in the collection of customs duties, taxes, and other charges: (1) Any form of United States currency or coin legally current at time of acceptance shall be accepted. (2) Any bank draft, cashier's check, or certified check drawn on a national or state bank or trust company of the United States or a bank in Puerto Rico or any possession of the United States if such draft or checks are acceptable for deposit by a Federal Reserve bank, branch Federal Reserve bank, or other designated depositary shall be accepted. (3) An uncertified check drawn by an interested party on a national or state bank or trust company of the United States or a bank in Puerto Rico or any possession of the United States if such checks are acceptable for deposit by a Federal Reserve bank, branch Federal Reserve bank, or other designated depositary shall be accepted if there is on file with the collector of customs an entry bond or other bond to secure the payment of the duties, taxes, or other charges, or if a bond has not been filed, the organization or individual drawing and tendering the uncertified check has been approved by the collector to make payment in such manner. In determining whether an uncertified check shall be accepted in the absence of a bond, the collector shall use available credit data obtainable without cost to the Government, such as that furnished by banks, local business firms, better business bureaus, or local credit exchanges, sufficient to satisfy him of the credit standing or reliability of the drawer of the check. (4) A United States Government check endorsed by the payee to the Bureau TD 67-134, of Customs, a domestic traveler's check, or a United States postal, bank, express, or telegraph money order shall be accepted. Before accepting this form of payment the customs cashier or other employee authorized to receive customs collections shall require such identification in the way of a current driver's license issued by a state of the United States, or a current passport properly authenticated by the Department of State, or a current credit card issued by ono of the numerous travel agencies or clubs, or other credit data, etc., from which he can verify the identity and signature of the person tendering such check or money order. (5) The face amount of a bank draft, cashier's check, certified check, or uncertified check tendered in accordance with this paragraph shall not exceed the amount due by more than $1 and any required change is authorized to be made out of any available cash funds on hand. (6) The face amount of a United States Government check, traveler's TD 73-103. check, or money order tendered in accordance with this paragraph shall not exceed the amount due by more than $50 and any required change is authorized to be made out of any available cash funds on hand. CR-469 TDs 53860, 53959, 55642. TD 67-134. (b) At piers, terminals, bridges, airports, and other similar places, in addi. tion to the methods of payment prescribed in paragraph (a) of this section, a personal check drawn on a national or state bank or trust company of the United States, shall be accepted by inspectors of customs and other customs employees authorized to receive customs collections in payment of duties, taxes, and other charges on noncommercial importations subject to the identification requirements of subparagraph (4) of paragraph (a). However, a personal check received under this paragraph and a United States Government check, traveler's check, or money order received under paragraph (a) of this section by such inspectors of customs and other customs employees shall be subject to the following conditions: (1) Where the amount is less than $100 and the identification requirements of subparagraph (4) of paragraph (a) have been met, the customs employee accepting the check or money order shall show his name and badge number on the collection voucher and on the reverse side of the check or money order as well as the serial number of the voucher or other form of voucher identification so that the check or money order can be easily associated with the voucher. This information shall be shown immediately above the space where the endorsement stamp will be placed. (2) Where the amount is $100 or more, in addition to the requirements of subparagraph (1) of this paragraph the customs employee accepting the check or money order shall obtain the approval of the customs officer in charge who also shall personally verify the identification data and indicate his approval by initialing the collection voucher below the signature of the customs employee who approved the receipt of the check or money order, (3) A personal check tendered in accordance with this paragraph shall be accepted only when drawn for the amount of the duties, taxes, and other charges to be paid by such check. (c) Checks on foreign banks, foreign travelers' checks, and commercial drafts or bills of exchange subject to acceptance by the drawees shall not be accepted. (d) Checks and other negotiable papers covering duties, taxes, and other customs charges shall be made payable to the Bureau of Customs. (R. S. 3009, 3437, as amended, sec. 1, 36 Stat. 965, as amended, sec, 648, 46 Stat. 762; 19 U.S.C. 197, 198, 1648.) TDs 53339, 55642. TD 67-134, TD 74-73, 24.2 Persons authorized to receive customs collections.--Deputy collectors of customs in charge of ports of entry, customs cashiers, customs inspectors, customs dock tellers, and such other officers and employees as the collector shall designate shall receive customs collections. 24,3 Bills and accounts; receipts.--(a) Any bill or account for money due the United States shall be rendered by an authorized customs officer or employee on an official form, (b) A receipt for the payment of Customs duties made at the time of entry on a dutiable consumption entry or an appraisement entry will be provided a payer if he submits with his payment either an additional copy of the entry or an additional copy of Customs Form 5101. The additional copy shall be validated as paid by the appropriate Customs official and returned to the payer. Otherwise, a copy of the entry and the payer's cancelled check shall constitute evidence of the payment of duties. (c) A copy of a Customs bill validated as paid will not normally be provided a payer, If a bill is paid by check, the copy of the Customs bill identified as "Payer's Copy" and the payer's cancelled check shall constitute evidence of such payment to Customs. Should a payer desire evidence of receipt, both the "U.S. Customs Service Copy" and the "Payer's Copy" of the bill and, in the case of payments by mail, a stamped, self-addressed envelope, shall be submitted. The "Payer's Copy' of the bill shall then be marked paid by the appropriate Customs official and returned to the pyer. (d) Every payment which is not made in person shall be accompanied by the original bill or by a communication containing sufficient information to identify the account or accounts to which it is to be applied. (e) A bill for duties, taxes, or other charges is due and payable upon receipt thereof by the debtor. TDs 53339, 53897, 74-73. TD 54712. CR-470 24.4 Optional method for payment of estimated import taxes on alcoholic TDs 55568, 56510. beverages upon entry, or withdrawal from warehouse, for consumption.--(a) Application to defer.-- An importer, including a transferee of alcoholic beverages in a Customs bonded warehouse, who wishes to pay on a semi-monthly basis the estimated import taxes on alcoholic beverages entered, or withdrawn from warehouse, for consumption by him during such a period may apply by letter to the district director of Customs of each district in which he wishes to defer payment. If the importer desires the additional privilege of depositing estimated tax payments on an extended deferred basis, it must be specifically requested. The application must identify the ports at which the importer wishes to use the tax deferral procedure. An importer who receives approval from a district director of Customs to defer such payments may, however, continue to pay the estimated import taxes due at the time of entry, or withdrawal from warehouse, for consumption. (b) Deferred payment periods.--A period shall commence on October 24 and TDs 55568, 56510. run through October 31, 1965; thereafter the periods shall run from the 1st day of each month through the 15th day of that month, and from the 16th day of each month through the last day of that month. An importer may begin the deferral of payments of estimated tax in a Customs collection district in the first deferral period beginning after the date of the written approval by the district director of Customs of such district. An importer may in such district use the deferred payment system until the district director of Customs advises such importer that he is no longer eligible to defer the payment of such taxes. (c) Content of application and supporting documents.--(1) An importer must TD 55568. state his estimate of the largest amount of taxes to be deferred in any semimonthly period based on the largest amount of import taxes on alcoholic beverages deposited in that district in such a period during the year preceding his application. He must also identify any existing bond or bonds that he has on file in the district and the port or ports for which filed and shall submit in support of his application the approval of the surety on his bond or bonds to the use of the procedure and to the increase of such bond or bonds to such larger amount or amounts as may be found necessary by the district director of Customs. He must identify in his application all ports in the district where he intends to file entries or withdrawals from warehouse for consumption for which taxes are to be deferred. (2) Each application must include a declaration in substantially the following language: I declare that I am not presently barred by a district director of Customs in any other district from using the deferred payment procedure for payment of estimated taxes upon imports of alcoholic beverages, and that if I am notified by a district director of Customs to such effect I shall advise the district directors of Customs of all other districts where approval has been given to me to use such procedure. (d) Use of deferred payment method.--(1) The district director of Customs TD 55568. will notify the importer, or his authorized agent if requested, of approval and will at the same time notify all ports in his district at which the procedure will be used according to the importer's application. (2) An importer who has received approval to make deferred payments TD 67-33. retains the option of deferring or depositing the estimated tax on imported alcoholic beverages until the entry or withdrawal is presented to the cashier for payment of estimated duties. At the time the importer presents his entry or withdrawal for consumption to the cashier together with the estimated duty, he must either pay the estimated tax or indicate on the entry or withdrawal that he elects to defer the tax payment. (e) Tax deferment procedure.-- If the importer elects to defer the tax pay- |TDs 55568, 67-33. ments, he shall enter on each copy of the entry or withdrawal the words "TAX PAYMENT DEFERRED," adjacent to the amount shown on the documents as estimated taxes, before presentation to the cashier. (f) Payment procedure.--(1) Billing. Each importer who has deferred tax TDs 55568, 56510, payments on imported alcoholic beverages will be billed on Customs Form 6084, 67-33, 72-53, 75–278. United States Customs Service Bill, at the end of each tax deferral period for all taxes deferred during the period. Each bill will identify each tax amount deferred and the related entry numbers. These bills must be paid in full by the last day of the next succeeding deferral period. (2) Interest on overdue accounts.-- When any bill for deferred taxes is not TD 76-258. paid within the period specified in subparagraph (1) of this paragraph, interest CR-470-A annum or TDs 56510, 55568, 67-33. TDs 55568, 67-33, 75-278. TD 67-33, thereon from the date following the end of the specified period to the date of payment of the bill shall be assessed, collected, and paid in the same manner as the basic tax. The rate of interest to be assessed shall be 7 percent per such other rate as is established by the Secretary of the Treasury or his delegate in accordance with 26 U.S.C. 6621(b). (g) Restrictions on deferring tax deposits.--An importer may not on one entry, or withdrawal from warehouse for consumption, deposit part of the estimated tax and defer the balance of the tax. The estimated tax on each entry or withdrawal must be either fully paid or deferred. (h) Termination of deferred payment privilege.--(1) When any bill on Customs Form 6084 for deferred taxes is not paid within the period specified in paragraph (f) of this section, a demand for payment shall be made to the surety on the importer's bond. If in the opinion of the Customs officer concerned such failure to make timely payment of estimated deferred taxes warrants the withdrawal of the tax deferral privilege, he will advise the importer of the withdrawal of such privilege. In all instances of failure to pay timely the deferred taxes on alcoholic beverages withdrawn from warehouse for consumption, further withdrawals from the warehouse entry on which the tax is delinquent will be refused until payment is made of the amount delinquent. (2) The termination in any district of the tax deferral privilege for failure to pay timely any deferred estimated tax shall be at the discretion of the Customs officer concerned. Termination of the privilege for any other reason shall be subject to the approval of the Commissioner of Customs. Notice of termination of the tax deferral privilege in any district will be disseminated to all other Customs districts. (3) Renewal of the tax deferral privilege after it has been withdrawn in any district may be made only upon approval of the Commissioner of Customs, (i) Renewal of importer's bond.--At the time of each renewal of a Customs bond to which has been added a stipulation as to deferred tax payment, concurred in by the surety, the parties shall indicate in writing their agreement to the continuation of the stipulation for the term of the renewal. (j) Entries for consumption or warehouse after an importer is delinquent.-An importer who is delinquent in paying deferred taxes may make entries for consumption or for warehousing, or withdrawals for consumption from warehouse entries on which no delinquency exists, upon deposit of all estimated duties or taxes. (k) Rate of tax.--The estimated taxes must be paid on the basis of the rates in effect upon entry, or withdrawal from warehouse, for consumption, unless in accordance with section 315 of the Tariff Act of 1930, as amended, another date is applicable and not on the basis of the rates of tax in effect on the date deferred payment is made. (Sec, 201, 72 Stat. 1322, 1334, 1335, 68A Stat, 817, as amended, 917; 26 U.S.C. 5007, 5054, 5061, 6601, 7805.) TD 67-33, TD 55568. TD 55568, TDs 55568, 72-53. . TDs 67-33, 72-106, 72-150, 74-72. 24,5 Filing identification number.--(a) Each person, business firm, Government agency, or other organization shall file Customs Form 5106, Notification of Importer's Number or Application for Importer's Number, or Notice of Change of Name or Address, with the first formal entry which he submits or the first request for services that will result in the issuance of a bill or a refund check upon adjustment of a cash collection. Customs Form 5106, shall also be filed for the ultimate consignee for which such entry is being made. (b) The number to be used when filing Customs Form 5106 shall be (1) his Internal Revenue Service employer identification number, or (2) if no Internal Revenue Service employer identification number has been assigned, his social security number. If neither an Internal Revenue Service employer identification number nor a social security number has been assigned "None" shall be inserted on the line provided for each of the above numbers and the form shall be filed in duplicate. In such case an importer number will be assigned and entered on the Form 5106 by the Customs office where the entry or request is received and a copy of the form will be returned to the party. This number shall be used in all future Customs transactions when an importer number is required. If an Internal Revenue Service employer identification number, a social security number, or both are obtained after an importer number has been assigned by Customs, a new Form 5106 shall not be filed, except upon request from Customs. CR-470-B i (c) Form 5106 contains blocks for a two-digit suffix code which may be in. TD 67-71. serted as an addition to the Internal Revenue Service employer identification number by a firm having branch office operations to permit the firm to identify transactions originating in its branch offices. A separate Form 5106 to report the specific suffix code and name and address will be required for each branch office to be identified. When an organization desires to associate a Customs transaction with a specific branch office, the importer number, including the suffix, reported on Form 5106, shall be supplied on the Form 5101 or the request for services, The suffix code may be either numeric, alphabetic, or a combination of both numeric and alphabetic, except that the letters O, Z, and I may not be used. The blocks shall be left blank if the organization has no use for them. (d) An importer number will remain on file until 1 year from the date on which it is last used in a Customs Form 5101 or a request for services. If the number is not so used for 12 months and there is no outstanding transaction to which it must bo associated, it will be removed from the file and the person previously covered by the number shall complete Form 5106 again to engage in another transaction covered by paragraph (a). (e) Customs Form 5106 may be obtained at any customhouse or from any Customs office. 24.11 Increased or additional duties or taxe s; notice to importer.--(a) Any TDs 37919. (55). increased or additional duties or taxes found due upon liquidation shall be billed 45951, 52403, 67-33. to the importer of record or to the actual owner when there shall have been filed: (1) A declaration of the actual owner on Customs Form 3347 in accordance with section 485 (d), Tariff Act of 1930, and these regulations; and (2) The superseding bond of the actual owner on Customs Form 7601, as TDo 53399, 54021, provided for in sections 141.20 and 113.14(u). 73-175, 74-227. (b) In any case in which a timely owner's declaration, but not a timely superseding bond, has been filed, and the district director of Customs is of the opinion that because of special circumstances the collection of the increased or additional duties should be effected under the timely owner's declaration, he shall report the facts to Headquarters, U.S. Customs Service and await instructions. (Secs, 483, 485(d), 46 Stat, 721, 724; 19 U.S.C. 1483, 1485(d).) 24.12 Customs fees; charges for storage.--(a) The following schedule of fees TDs 51665, 52980, prescribed by law or hereafter in this paragraph shall be made available to the 53385, 53699, 53915, public at all Customs offices. When payment of such fee is received by any Cus- 54101, 54713, 54876, 55153, 55466, 55893, toms employee a receipt therefor shall be issued. 56251, 56393, 66-36, 69-266. (1) A Customs fee in the amount indicated shall be collected for each appli - TD55801, 56107, cation for the following actions whether the action requested is granted or denied : 56393, 73-140, (i) Reserved. TD 72-266. 74-200. (ii) Reserved. TD 73-140. (iii) Establishment of a Customs bonded warehouse, $80. (See sec. 192.) The fee in subdivision (iii) of this subparagraph shall be assessed and collected for an application requesting the initial establishment of a Customs bonded warehouse or for the rebonding of a warehouse after its discontinuance. Such fee shall not be collected for action in connection with the discontinuance or alteration of a Customs bonded warehouse or the reactivation of such a warehouse after its temporary suspension. (2) Unless otherwise prescribed by law, a fee of 20 cents shall be collectod for each official certification. (3) A Customs fee shall be collected for furnishing the names and ad. TDS 54087, 55466. dresses of importers of merchandise appearing to infringe a registered patent. 56137. This information will be furnished for a 2-month period at the fee of $1,000; a 4-month period at the fee of $1,500; or a 6-month period at the fee of $2,000. (See sec, 12.39a). (b) Reserved. TD 73-310, CR-470-C |