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CHAPTER I-BUREAU OF CUSTOMS
Customs districts and ports.
Documentation of vessels.
Vessels in foreign and domestic trades.
Customs relations with contiguous foreign territory.
Air commerce regulations.
Customs relations with insular possessions and Guantanamo Bay Naval
Liability for duties; entry of imported merchandise.
Importations by mail.
Articles conditionally free, subject to a reduced rate, etc.
Packing and stamping; marking; trade-marks and trade names; copyrights.
Sugars, sirups, and molasses; petroleum products; wool and hair.
Relief from duties on merchandise lost, stolen, destroyed, injured, abandoned, or short-shipped.
Liquidation of duties.
Protests and reappraisements.
Transportation in bond and merchandise in transit.
Cartage and lighterage.
Enforcement of customs and navigation laws.
Customs financial and accounting procedure.
Disclosure of information.
Imports and exports subject to the provisions of Executive Order 8389, as amended, and Proclamation 2497, regarding "blocked nationals.”
Regulations under Trading With the Enemy Act.
Importation free of duty of food, clothing, and medical, surgical, and other supplies under emergency proclamations of the President.
Certain importations free of duty during the war.
Changes in customs requirements and procedure due to the war.
Importation of surplus Government property.
SUPPLEMENTAL PUBLICATIONS: United States import duties (1948) and supplement, United States Tariff Commission. Digest of customs and related laws and of decisions thereunder (v. I-III), Treasury Department, 1935. Synopses of Treasury Decisions 1 to 18749, annual, 1868-1897. Treasury Decisions 18750—, semiannual, v. 1—, 1898- (these volumes also include reappraisement decisions and abstracts of other decisions).
ABBREVIATIONS: The following abbreviations are used in this chapter:
B. Degrees Baumé. B. C. L.=Bureau circular letter. C.-Centigrade. F.-Fahrenheit. I. R. C.=Internal Revenue Code. I. T. Immediate transportation. 'S. Degrees sugar. T. D. Treasury Decision.
NOTE: Other regulations issued by the Department of the Treasury appear in Title 12, Chapter I; Title 21, Chapter II; Title 26, Chapter I; Title 27; Title 31; Title 33, Chapter I; Title 41, Chapter I; Title 46, Chapter I.
1 "The President is authorized from time to time, as the exigencies of the service may require, to rearrange, by consolidation or otherwise, the several customs-collection districts and to discontinue ports of entry by abolishing the same or establishing others in their stead: Provided, That the whole number of customs-collection districts, ports of entry, or either of them, shall at no time be made to exceed those established and authorized as on August 1, 1914, except as the same may thereafter be provided by law • "" (Sec. 1, 38 Stat. 623, as amended; 19 U. S. C. 2)
(c) There are 45 customs collection districts of the United States." The following is an alphabetical list of customs collection districts with their numbers and with a list of the ports in each district. The first-named port in each district (in capital letters) is the headquarters port, and the asterisk preceding the name of a port indicates that marine documents may be issued at such port. The districts and ports were created by the President's message of March 3, 1913, by which he communicated to Congress his reorganization of the Customs Service pursuant to the act of August 24, 1912 (Secs. 1, 2, 3, 44 Stat. 1381, as amended, 1382; 5 U. S. C. 281–281b), except that certain changes in such organization have been made by subsequent Executive orders. In the following list the Executive orders issued since March 3, 1913, that affect existing districts or ports are cited in parentheses following the name of the district or port affected.
2 This does not include the customs collection district of the Virgin Islands which, although under the jurisdiction of the Secretary of the Treasury, has its own customs laws. (See Sec. 36, 49 Stat. 1816; 48 U. S. C. 14061.)
In addition to the customs collection districts listed which are within the customs territory of the United States, there is the customs collection district of the Virgin Islands (No. 51), the headquarters port of which is Charlotte Amalie, St. Thomas, and the subports of which are Cruz Bay, Coral Bay, Christiannsted, and Frederiksted.
'Marine documents may be issued at Charlotte Amalie, St. Thomas, headquarters port of the customs collection district of the Virgin Islands (No. 51); at Washington, N. C., a customs station in the customs collection district of North Carolina (No. 15); at Biloxi, Miss., a customs station in the customs collection district of Mobile (No. 19); and at Morgan City, La., a customs station in the customs collection district of New Orleans (No. 20).