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or retained on the aircraft for transportation to destination.
(c) Merchandise may be forwarded in bond via aircraft provided the aircraft line has been bonded as a common carrier and the merchandise is destined to a place where there is a customs airport of entry or at which the Commissioner of Customs has authorized such aircraft to land, under the conditions specified in article 244.
Art. 250. Foreign aircraft-Permit to proceed inland.(a) The person in charge of an aircraft registered in a foreign country arriving in the United States carrying passengers for hire or merchandise and not clearing for a foreign destination from the airport of first arrival without proceeding further inland, shall, before proceeding further inland, obtain from the collector of customs at that port a "Permit allowing aircraft of foreign registry to proceed inland," customs Form 4449, which shall be retained on board such aircraft while in the United States and be surrendered to the collector of customs at the port of final clearance for a foreign destination.
(b) A copy of such permit shall be retained by the collector at the port where issued. If within 30 days after the issuance of such permit the said collector does not receive a report of the outward clearance of the aircraft covered thereby, the matter shall be reported to the supervising customs agent for investigation and also to the Department of Commerce.
(c) Except when registered in a foreign country with which the United States has a reciprocal agreement as to aircraft and piloting privileges, permits to proceed inland shall not be issued to aircraft of foreign registry unless the operators thereof present satisfactory evidence of authority from the United States Department of Commerce to operate in the United States. The United States now has reciprocal agreements with the Dominion of Canada, Italy and the Republic of Colombia. Additions to the list of such countries will be published from time to time in the Treasury Decisions.
(d) Civil aircraft registered in the United States arriving from a foreign country with passengers for hire or merchandise may, after proper customs treatment of their cargo, be allowed to proceed upon their identity being established.
Art. 251. Fuel, stores, and equipment.-The provisions of section 446 of the tariff act of 1930 and the regulations
thereunder (relating to stores, fuel, and equipment of vessels), shall apply to the corresponding stores, fuel, and equipment of such aircraft.
Art. 252. Clearance-When required-What constitutes-Procedure.-(a) The person having charge or command of any aircraft of United States registry transporting passengers for hire or merchandise, and all aircraft of foreign registry, bound to a foreign port, shall clear at the customs port of entry nearest to the place of departure, or at the airport of departure if such airport has been designated as a customs airport.
(b) Aircraft of United States registry not transporting passengers for hire or merchandise are not required to clear on departing from the United States.
(c) Clearance shall consist of the filing of a manifest, together with export declarations on customs Form 7525 for all cargo on board, and a correct list of passengers, if any, received on board, giving their names and addresses and, in the case of an aircraft of foreign registry, departing from a port of entry other than that at which it first arrived, the surrender of the permit to proceed inland issued at the first port.
(d) The manifest shall specify the kinds and qualities of the articles contained on board and the value and total quantity of each kind of article. The manifest shall also contain a statement by the person in charge or command of the aircraft that the said manifest contains a full, just, and true account of all articles laden on board such aircraft by the owners, shippers, consignors, or carrier, respectively, and that the values of such articles are truly stated according to their actual cost or the values which they truly bear at the port and time of exportation; and shall show the foreign port or country in which such articles are truly intended to be landed. Such statement shall be under oath unless the total value of the merchandise is less than $25 or it is to be shipped to or through Mexico or Canada.
(e) The statement "as per export declarations attached" may be made on the manifest in lieu of the description of the merchandise, provided the manifest is accompanied by complete export declarations. The manifest may be the waybill or a copy thereof, or a copy of the manifest prepared for the foreign customs. If the export declarations are not at hand for any of the merchandise, a pro forma export declaration for such mer
chandise may be executed by the person in charge or command of the aircraft on customs Form 7303 and a bond given (on the same form) for the production of the export declarations within six days after the date of exportation. A term bond may be given if desired.
A clearance certificate, commerce Form 1378, may be issued when requested by the person in charge of the aircraft.
(g) A record of clearances of aircraft shall be kept at ports of departure on commerce Form 1401, "Record of vessels clearing for foreign ports," modified as necessary.
Art. 253. General provisions.-Except as otherwise in these regulations provided, aircraft arriving from any foreign port or place, and the merchandise, passengers, and baggage carried therein, shall be subject to the administrative provisions of the custom laws and regulations applicable to vehicles arriving from contiguous foreign territory and to the merchandise, passengers, and baggage carried thereon, respectively. All administrative provisions of the custom laws and regulations applicable solely to vessels, or inconsistent with these regulations, shall be inapplicable to such aircraft, merchandise, passengers, or baggage.
Art. 254. Penalties.-The appropriate penalties applicable in the case of vehicles arriving from contiguous foreign territory shall be assessed for violations of the customs regulations involving aircraft from any foreign country, except that when the regulation violated is peculiar to aircraft, such as that requiring the first landing to be made at a customs airport of entry, or that requiring advance notice of arrival, the penalty of $500 prescribed by section 11 of the air commerce act of 1926 shall be imposed.
CUSTOMS RELATIONS WITH INSULAR POSSESSIONS, PANAMA CANAL ZONE, AND GUANTANAMO BAY NAVAL STATION.
255. Hawaii and Porto Rico.
256. Internal-revenue tax-Porto Rico.
259. Internal-revenue tax on articles
260. Shipments from warehouse.
262. Shipments in transit.
263. Merchandise made by convict, forced, or indentured labor.
265. Guam and American Samoa.
267. Virgin Islands.
268. Guantanamo Bay Naval Station.
and Act Apr. 12, 1900,
sub- T. Ds. 19668,
Art. 255. Hawaii and Porto Rico.-(a) Hawaii Porto Rico are customs collection districts and are ject to all the provisions of the customs laws and regula-37341. tions of the United States, including the privileges of immediate transportation without appraisement to and from ports in the United States.
(b) As section 319 of the tariff act of 1930 authorizes the Legislature of Porto Rico to impose a duty on coffee imported into Porto Rico, including coffee grown in a foreign country coming into Porto Rico from the United States, and as the Legislature of Porto Rico has imposed such a duty, a regular entry shall be made for all foreigngrown coffee shipped to Porto Rico from the United States, but consular invoices will not be required for such shipments.
Art. 256. Internal-revenue tax-Porto Rico.-(a) Tariff Act Mar. 4, 1915. act of 1930, section 302:
Articles, goods, wares, or merchandise going into Porto Rico from the United States shall be exempted from the payment of any tax imposed by the internal-revenue laws of the United States. (b) United States Code, title 26, section 1164:
All provisions of law for the allowance of drawback of internalrevenue tax on articles exported from the United States are, so far as applicable, extended to like articles upon which an internalrevenue tax has been paid when shipped from the United States to the Island of Porto Rico. (March 4, 1915, ch. 164, 38 Stat. 1189.) Art. 257. The Philippine Islands.-(a) Tariff act of 1930, section 301:
There shall be levied, collected, and paid upon all articles coming into the United States from the Philippine Islands the rates of duty which are required to be levied, collected, and paid upon like articles imported from foreign countries: Provided, That all articles, the growth or product of or manufactured in the Philippine
T. D. 35316.
Act Mar. 8, 1902, sec. 8.
Islands from materials the growth or product of the Philippine Islands, or of the United States, or of both, or which do not contain foreign materials to the value of more than 20 per centum of their total value, upon which no drawback of customs duties has been allowed therein, coming into the United States from the Philippine Islands shall hereafter be admitted free of duty: * And provided further, That the free admission, herein provided, of such articles, the growth, product, or manufacture of the United States, into the Philippine Islands, or of the growth, product, or manufacture, as herein before defined, of the Philippine Islands into the United States, shall be conditioned upon the direct shipment thereof, under a through bill of lading, from the country of origin to the country of destination: Provided, That direct shipments shall include shipments in bond through foreign territory contiguous to the United States: Provided, however, That if such articles become unpacked while en route by accident, wreck, or other casualty, or so damaged as to necessitate their repacking, the same shall be admitted free of duty upon satisfactory proof that the unpacking occurred through accident or necessity and that the merchandise involved is the identical merchandise originally shipped from the United States or the Philippine Islands, as the case may be, and that its condition has not been changed except for such damage as may have been sustained:
* * *
(b) The Philippine Islands are not customs collection Act July 1, 1902, districts. Shipments between those islands and the United States are the subject of various specific statutory provisions defining their status. All merchandise arriving from the Philippine Islands must be entered at the customhouse.
Tariff act 1930, secs. 301, 401. T. Ds. 23583, 23842, 31505, 33884, 37374, 41997.
T. Ds. 27076, 27464, 29026, 30462, 30744, 33844, 34076, 35262, Q. 13. 38739.
Tariff act 1930, sec. 482 (f). T. Ds. 27464, 30744, 31459.
(c) Merchandise from the Philippine Islands to be entitled to admission free of duty must be accompanied by a certificate of origin signed and sealed by the collector or by a deputy collector at the port of shipment in the Philippine Islands. In the absence of said certificate a bond on customs Forms 7551 or 7553 or a deposit of estimated duties will be taken for its production. Shipments by mail or otherwise valued at $10 or less are not required to be accompanied by such certificate. A bond may be given for the production of any document necessary to complete entry on customs Forms 7551 or 7553, except that bond for the production of a bill of lading shall be given on customs Forms 7581 or 7587.
Art. 258. Invoices required.-Except as provided in article 294 (b), invoices, certified by the collector or deputy collector of customs in the Philippine Islands, will be required upon the entry of all dutiable merchandise from those islands valued at more than $100. When merchandise is covered by a certificate of origin no certified invoice is required.
Art. 259. Internal-revenue tax on articles from the Philippine Islands Stamps.-(a) Tariff act of 1930, section 301: