sonal debt, due from the importer to the United States, which can be discharged only by payment in full of all duties legally accruing as aforesaid. It may be enforced, notwithstanding an erroneous construction of law or regulations may have enabled the importer to pass his goods through the custom-house without such payment. It also constitutes a lien upon the merchandise imported, which may be enforced while the same is in the custody or subject to the control of the United States. (See Art. 896.) Collectors must not permit one importation to pass out of their custody when duties are unpaid, with a view of holding a lien upon a subsequent importation. (See Art. 222.)

Where merchandise is shipped to parties in the United T. D. 25313. States without their authority, they are under no obligation, in order to free themselves from liability for duty, to make entry of the merchandise or to take possession of it for any purpose. (See Art. 1087.)

Act July 24, 1897. Sec. 1,

21504.

18639, 22648.

Art. 216. Reimportation.-Dutiable merchandise imported and afterwards exported, although it may have 697. T. Ds. 2815, paid duty on the first importation, is liable to duty on 18384, every subsequent importation into the United States; but 23951, this does not apply to wearing apparel and other personal effects accompanying a passenger who took them to a foreign country and brought them back in use. (See Arts. 603, 607.)

ENTRY FOR CONSUMPTION.

Art. 217. Form.-Entry for consumption shall be made in duplicate in the following form:

Packages and contents. (For specifica-
tions see accompanying invoice.)

on the

Quantity.

(Importer's signature.)

Duty.

T. D. 17236.

Art. 218. Estimation of duties."-Every invoice, as soon as the merchandise is entered, shall be stamped with the date of the entry and certified by the collector or his deputy, and the officers whose duty it is. will compare the classification made in the entry with the description given in the invoice, and will see that the merchandise is classified at the rates provided by law. Entries and all papers pertaining thereto, respectively, will be designated by a serial number commencing on July 1, of each year, except at ports where there are naval officers.

The rates of duty charged upon entry and the entered value shall be duly stated on the invoice for the information of the appraisers. The duties shall be estimated on T. D. 13709. the invoice and entered value, the invoice certified, and a permit for delivery filled out.

The collector shall then transmit all the papers to the naval officer (if any), who shall make a like examination, estimate the duty, check the invoice, entry, and permit, if found correct, and, retaining the duplicate entry, return the original and other papers to the collector, who will promptly transmit the invoice to the appraiser. (See Art. 259.)

Art. 219. Stamping of values, etc., on invoices.-The folT. D. 27504. lowing diagram represents the form to be used by collectors in stamping invoices. The amount "Add for value is the importer's addition. When the entry is for consumption, erase the word "Warehouse;" otherwise insert name of warehouse. The rates of duty must be placed at the left of the stamp, and the numbers of packages ordered for examination and signature of deputy collector below.

I certify that this invoice was presented to me on entry, custom-
house, New York, this 10th day of March, 1892.

Deputy Collector.

See Arts. 260, 1035.

Art. 220. Deposit of duties-Permit.-The amount of T. D. 13709. estimated duties having been registered with the naval officer and deposited with the cashier, a permit on form catalogue No. 584 to land the goods shall be signed by the collector and countersigned by the naval officer, and then be delivered to the importer or his agent, to be sent by him to the inspector in charge of the merchandise.

R. S., 3009.
Act July 14,

775.

Duties are payable in United States gold coins, standard silver dollars, gold and silver certificates of the 1890, sec. 2, p. United States, in United States notes payable on demand, Act Feb. -28, or in the Treasury notes issued under act of July 14, 1890, 153. (See Art. 1345 et seq.)

ENTRY FOR WAREHOUSE.

Art. 221. Form.-Entry for warehousing shall be made in duplicate in the following form:

Warehouse entry.

1878, sec. 3, p.

Act July 12, 1882, sec. 12,

p. 357.
T. D. 12160.

Art. 222. Liability of importers and sureties.-Original importers are not, by any subsequent transfer, relieved from their liability to the government, either personally T. D. 22417. or upon the warehousing bond, for duties on the original importation. Both principal and sureties continue liable under such bond until the duties are paid or the merchandise exported in bond. (See Art. 215.)

R. S., 2962.

Art. 223. Part of importation.-Any portion of an in- Ds. 5341, voice not less than an entire package, and if the merchan

T.

5454.

dise be in bulk, not less than one ton, may be entered for warehousing, and the remainder for immediate consumption. In such case the entries must be made simultaneously and the declaration made to conform thereto. (See Arts. 238, 240, 245, 1107.)

Art. 224. Value and quantity of each package-Designation of warehouse.-The dutiable value and quantity of each package of merchandise must be stated on the entry, R. S., 2962. in order that the entry may furnish a basis for partial withdrawals. (See Arts. 196, 1585.)

Importers may designate upon the entry the bonded warehouse in which they desire their merchandise deposited.

Art. 225. Numbering of packages.—All package goods, including distilled spirits in casks, must be sent to and received in warehouse by the shipping marks and numbers; and if imported without numbers, they are required to be numbered consecutively. Such goods must be gauged, weighed, returned, and in all respects dealt with by such numbers. The collector shall cause each unmarked package, when received in warehouse, to be identified by letters or marks showing the year and month when received, and the name of the vessel or railroad by which and of the place whence imported; such marking shall be done under the supervision of the storekeeper, and the necessary labor be furnished by the proprietor of the warehouse as a charge on the goods.

The marks and numbers, as above, must be entered on the books and returned by the storekeeper in charge in his daily returns to the collector. They will then be entered in the general warehouse books, and the numbers therein given will be the designating numbers on all permits for withdrawal.

Art. 226. Estimation of duties-Bond.-After the duty has been estimated upon the warehouse entry in the same manner as upon an entry for consumption (see Art. 218) the collector will take a bond on form catalogue No. 704, in double the amount of the estimated duties for the legal withdrawal of the merchandise.

Art. 227. Permit.-The bond having been executed, the collector will issue a permit to the inspector, which must be countersigned by the naval officer, to send the goods. to the bonded warehouse, except such as may be designated for examination, which will be sent to the appraiser's stores. This permit must also indicate what

goods are to be weighed, gauged, or measured; and such weighing, gauging, or measuring is in all cases to be done before the deposit of the goods in warehouse or their removal to the appraiser's stores.

Art. 228. Transfer from vessel or another warehouseReceipt. When goods are sent from vessel to warehouse, or transferred from one warehouse to another in the same district, each dray or lighter load must be accompanied by a receipt, specifying the marks, numbers, and description of packages, to be signed by the storekeeper in charge, and returned by the drayman or lighterman to the inspector at the vessel or the storekeeper, as the case may be. These receipts must be numbered consecutively; and in case the numbers do not arrive at the store in due course, the storekeeper shall ascertain the cause, and if there be any appearance of fraud, he shall advise the collector.

Should the drayman or lighterman neglect to return the receipts to the inspector, that officer will report the fact to the collector, and the employment of such drayman, cartman, or lighterman will not afterwards be permitted.

Art. 229. Withdrawal before liquidation-Bond-Retention on wharf.-On completion of entry for warehouse, should the importer desire to withdraw the whole or any portion of his goods and to pay the duties before the liquidation of the warehouse entry, he may do so, except as to packages under examination, by giving penal bond, as in the case of entries for consumption, but goods shall not be allowed to remain on the wharf after the inspector has made his return of the cargo, except in cases where the collector is of the opinion that the circumstances justify such action. (See Arts. 263, 272, 1052, 1087, 1088.)

Art. 230. Transfer of examined packages.-When the packages designated by the collector on the invoice, and sent to the appraiser's stores, shall have been reported as examined, the collector will cause the transfer at the importer's expense of such packages to the warehouse designated in the entry. (See Art. 503.)

Art. 231. Examination by importer-Samples-Repack- R. S., 3020. ing.-Merchandise in bonded warehouse may be examined at any time during the business hours of the port by the importer, consignee, or agent, who may take samples of his goods in reasonable quantities, according to