(c) Tariff act of 1930, section 482 (f): When merchandise is to be shipped from a place so remote from an American consulate as to render impracticable certification of the invoice by an American consular officer, such invoice may be certified by a consular officer of a nation at the time in amity with the United States, or if there be no such consular officer available such invoice shall be executed before a notary public or other officer having authority to administer oaths and having an official seal: Provided, That invoices for merchandise shipped to the United States from the Philippine Islands, the Virgin Islands, American Samoa, the island of Guam, or the Canal Zone may be certified by the collector of customs or the person acting as such, or by his deputy. (d) While the seller or shipper must sign all copies of the invoice, only one copy need be signed by the consular officer, the signed copy invariably to be the original. However, the consular officer's name as well as the rubber seal of the consulate must be stamped on all copies of the invoice. Art. 272. Consular notations.-(a) If the consul shall be of the opinion that the data given in the invoice will not for any reason enable the appraiser to arrive at the true market value of the merchandise, the consul should state on a separate sheet, a copy to be attached to each copy of the invoice, such facts as he believes the appraiser may desire to consider in addition to or in connection with the data already given in the invoice. (b) If the facts which the consul believes should be considered by the appraiser are confidential or can not for any reason be stated fully on the sheet attached to the invoice, they should be communicated by letter to the appraiser at the port of entry named in the invoice. at the time of or as soon as possible after the certification of the invoice. When the consul suspects fraud, a copy of his letter to the appraiser should be sent to the Customs Information Exchange in New York City. (c) The appraiser will notify the consul of the return of value made by him on any invoice to which consular notations of value are attached. Art. 273. Fee stamp to be affixed.-The original of the invoice must be stamped and the stamp canceled by the consular officer to show the payment of the fee. No unstamped original invoice shall be accepted as valid, but an unstamped invoice may be used as a pro forma invoice and entry made thereon upon the giving of a bond for the production of a stamped invoice. If, however, the triplicate or the quadruplicate consular invoice shall bear a consular notation that the original was stamped, such invoice may be accepted the same as the stamped invoice when produced. Collectors should notify consular officers of the receipt of unstamped invoices. Art. 274. Descriptive list-Disposition of triplicate consular invoices.-The collector shall transmit all triplicate invoices to the appraiser with the invoice used on entry or as soon as possible after entry has been made for the merchandise covered thereby. Descriptive list, consular Form 142, accompanying triplicate invoices, will be filed at the port of receipt. Art. 275. Change in destination.-When, on account of a change in the destination of merchandise after verification of the invoice before the consul, the required triplicate shall not have been received, the collector at the port of entry may request in duplicate on customs Form 3449 the collector at the port of original destination to transmit to him the triplicate invoice. The duplicate copy of the request for the document will be returned with the invoice to the collector who issued it. When the triplicate invoice can not be so produced, the consul may be requested to transmit a certified transcript of the invoice retained by him. Art. 276. Invoice to be for single shipment.-(a) Every invoice must represent a distinct shipment by one consignor to one consignee or firm of consignees by one vessel. If by reason of accident or short shipment a portion thereof should fail to arrive, an extract from the original invoice, certified by the collector or appraiser, may be used for entering the remaining packages. (b) Except as provided in article 224 the consolidation of separate shipments on one invoice, or the breaking up of importations into small lots, each valued at less than $100, for the purpose of avoiding consular fees, shall not be permitted. Art. 277. Incomplete invoices.--(a) Collectors will reject certified invoices which are not made in accordance with the regulations, but entry may be permitted on a pro forma invoice and a bond taken for the production of a corrected consular invoice. (b) Incomplete invoices covering merchandise valued at $100 or less will not be rejected, if the classification and appraisement of the merchandise thereon can be made without endangering the revenue. ENTRY Art. 278. Entry required.-(a) Tariff act of 1930, section 484 (a): Except as provided in sections 490, 498, 552, and 553 and in subdivision (j) of section 336 of this Act, and in subdivisions (h) and (i) of this section, the consignee of imported merchandise shall make entry therefor either in person or by an agent authorized by him in writing under such regulations as the Secretary of the Treasury may prescribe. * * T. Ds. 4808, 14255. (b) Entry must be made of all importations, whether TD. 42227. free or dutiable and regardless of their value, except bona fide samples of no commercial value or unconditionally free and articles passed free of duty under article 834 and parcels contained in packed packages where the individual parcel contains merchandise unconditionally free of duty and not exceeding $100 in value, in which case an appropriate notation as to the disposition of the articles and the paragraph of the law under which they were passed free of duty or the statement "no commercial value" shall be made on the manifest in lieu of the entry. 33465, 39485. Art. 279. Examination of merchandise prior to entry.-T. Ds. 28.587, (a) Customs officers at the port of entry will not permit the opening, examination, or inspection of any package containing imported merchandise until proper entry therefor has been made, except as otherwise provided by law or regulation, or when a real necessity is shown and the consignee makes application therefor in writing, in which the carrier concurs. (b) Inspection en route of perishable merchandise moving in bond may be allowed under customs supervision upon written application of the consignee, concurred in by the carrier, but only upon real necessity therefor being shown the collector at the port where inspection is desired, and at the expense of the party requesting such inspection. 26219, 37980, 39342, 41884, Art. 280. Date of importation.-In the case of mer- T. Ds. 23317, chandise imported by vessel, the date of importation is 38547, 38637, the date on which the vessel arrives within the limits of 42052. a port with intent to unlade. When the vessel enters two or more United States ports, the date of importation is the date of arrival of the vessel at the port at which the merchandise is landed. The date of importation of merchandise arriving otherwise than by vessel is the date on which the vehicle carrying the same arrives within the limits of the United States. The date of importation of merchandise forwarded under an im T. D. 29242, 29243, 29244, 30251, 39342. T. D. 5645, 7836, mediate transportation entry is the date of arrival of the merchandise at the first port. Art. 281. Entry-Definition-Date of.-(a) The term "entry" has three meanings, as follows: (1) The document which the consignee or his agent presents at the customhouse, containing his declaration and setting forth the intended customs disposition of the merchandise, together with such facts in regard thereto as the law or regulations may require. (2) The presentation of the above-described document and accompanying papers at the customhouse and its acceptance by the proper customs officer. (3) In its broader sense it includes all transactions necessary to secure the release of the merchandise from customs control. (b) The date of entry is the date on which the document described in (1) above is accepted, provided that no entry shall be officially accepted until the importer has performed all acts required of him which are necessary to secure a customs permit for the release of the unexamined merchandise, or for the transfer of the merchandise to a bonded warehouse or to secure the issuance of an order for the examination of the packages designated therefor. The date of official numbering, which shall be noted on all entries, shall in each case correspond with the date of acceptance, thus establishing the date of entry. Art. 282. Effective date of rates of duty.-Tariff act of 1930, section 315: On and after the day when this Act shall go into effect all goods, wares, and merchandise previously imported, for which no entry has been made, and all goods, wares, and merchandise previously entered without payment of duty and under bond for warehousing, transportation, or any other purpose, for which no permit of delivery to the importer or his agent has been issued, shall be subjected to the duties imposed by this Act and to no other duty upon the entry or the withdrawal thereof: Provided, That when duties are based upon the weight of merchandise deposited in any public or private bonded warehouse, said duties shall, except as provided in section 562 of this Act (relating to manipulating warehouses), be levied and collected upon the weight of such merchandise at the time of its entry. Art. 283. Consignee as owner of merchandise.Tariff act of 1930, section 483: For the purposes of this title (1) All merchandise imported into the United States shall be held to be the property of the person to whom the same is consigned; and the holder of a bill of lading duly indorsed by the consignee therein named, or, if consigned to order, by the consignor, shall be deemed the consignee thereof. The underwriters of abandoned merchandise and the salvors of merchandise saved from a wreck at sea or on or along a coast of the United States may be regarded as the consignees. (2) A person making entry of merchandise under the provisions of subdivision (h) or (i) of section 484 (relating to entry on carrier's certificate and on duplicate bill of lading, respectively) shall be deemed the sole consignee thereof. Art. 284. When and by whom entry may be made.— (a) Tariff act of 1930, section 484 (a): * Such entry shall be made at the customhouse within forty-eight hours, exclusive of Sundays and holidays, after the entry of the importing vessel or report of the vehicle, or after the arrival at the port of destination in the case of merchandise transported in bond, unless the collector authorizes in writing a longer time. * * * (b) Tariff act of 1930, section 484 (a): Except as provided in sections 490, 498, 552, and 553 and in subdivision (j) of section 336 of this Act, and in subdivisions (h) and (i) of this section, the consignee of imported merchandise shall make entry therefor either in person or by an agent authorized by him in writing under such regulations as the Secretary of the Treasury may prescribe. * * * (c) The executor or administrator of the estate of a deceased consignee, the receiver or other legal representative of an insolvent consignee or the representative of a consignee appointed in any action or proceeding at law, shall not be permitted to make entry unless he shall produce a duly indorsed bill of lading or a certificate from the carrier or a duplicate bill of lading executed in accordance with subsections (h) and (i), respectively, of section 484 of the tariff act, showing him to be consignee for customs purposes. (d) A nonresident consignee who appears in person at the customhouse has the right to make entry but the bond (customs Form 7551, or 7553) when required, shall have a resident corporate surety thereon. (e) A foreign corporation can not enter merchandise for consumption unless it has in the State where the port of entry is located, a resident agent authorized to accept service of process against such corporation and files a bond with resident corporate surety to secure the payment of any increased and additional duties which may be found due. Art. 285. Evidence of right to make entry.-(a) Tariff act of 1930, section 484 (c): The consignee shall produce the bill of lading at the time of making entry, except that (1) If the collector is satisfied that no bill of lading has been issued, the shipping receipt or other evidence satisfactory to the collector may be accepted in lieu thereof; (2) The collector is authorized to permit entry and to release merchandise from customs custody without the production of the bill of lading if the person making such entry gives a bond satisfactory to the collector, in a sum equal to not less than one and one-half times the invoice value of the merchandise, to |