and authority for the assessment of duty. If any clerical error be found in the entry or invoice, it should be corrected, entry allowed, and the fact reported to the collector at the port of withdrawal. (See Art. 1038.)

7116, 15671,

Art. 251. Protest.-Protest against the assessment of, T. Ds. 6895, duty can not be received at the port of destination, the 16766. liquidation of the original import entry establishing the date from which, under the statute, the right of protest begins to run. But should any difference in valuation or classification be discovered, the matter should be taken. up with the collector at the port where the entry was liquidated, and if there be a disagreement as to the correct value or rate of duty, the case should be reported to the Secretary of the Treasury for instructions.

COMBINED ENTRY FOR REWAREHOUSE AND WITH-
DRAWAL FOR CONSUMPTION.

Art. 252. Form.-If the consignee desire to pay duties and get possession of the goods immediately on arrival, a combined entry for rewarehouse and withdrawal for consumption may be made in the following form, and the transporting vessel or vehicle may be constructively designated as a "warehouse: "

Entry for rewarehousing and withdrawal for immediate consump

Entry of merchandise to be rewarehoused and withdrawn for immediate consumption by

which was brought into

on the [route or vessel], having been

by

day of

:

in the

Art. 253. Procedure.-In this case no rewarehouse bond will be required, but the duties, which shall be the amount certified as payable on the triplicate entry, having been paid, the collector will issue a permit for delivery on form catalogue No. 719.

On receipt of such permit, the inspector will duly ascertain the identity of the goods described, and thereupon deliver the same as directed, and return the permit to the collector with his indorsement of delivery.

No declaration will be required on the rewarehousing of imported merchandise which has been withdrawn from warehouse for transportation to a port of delivery, and no further examination of such merchandise will be made T. D. 13462. at such port than may be necessary for the identification of the goods.

T. D. 8289.

COMBINED ENTRY FOR REWAREHOUSE AND WITH-
DRAWAL FOR IMMEDIATE EXPORTATION.@

Art. 254. Ports where allowed.-Combined entries for rewarehouse and immediate exportation shall be allowed only at ports of entry to which warehousing privileges extend.

Art. 255. Form. The consignee of merchandise transported under bond, desiring to export the same immediately on arrival, will promptly notify the collector, in writing, who will assume custody of the goods whereever they may be until the necessary entry is completed and permit issued. Should there be any delay in making entry, the goods will be sent by the collector to such warehouse as he may select.

The entry will be made in the following form:

The entry will be verified by the declaration of the ex

porter.

I,

Declaration of Exporter.

do solemnly, sincerely, and truly declare that the goods, wares, and merchandise described in the within entry, now delivered by me to the collector of the customs for the port of are truly intended to be exported by me to the port of as stated in the said entry, and by the vessel [or route] therein indicated, and are not intended to be relanded or consumed within the limits of the United States. I further declare that, to the best of my knowledge and belief, the said goods, wares, and merchandise are the same in quality, quantity, value, and package (wastage and damage excepted) as at the time of importation.

T. D. 13462.

Art. 256. Procedure.-An export bond having been executed, the collector will issue a permit, to be countersigned by the naval officer on form catalogue No. 766.

The entry will be transmitted to the surveyor for the shipment or lading of the goods, with the direction on form catalogue No. 769.

The return of the inspector on this entry shall be as follows:

Return of inspector on goods laden for export.

PORT OF

I,

have examined the goods described in the within entry, and, finding them to agree therewith, they were laden under my supervision on board the

for

Inspector.

PORT OF

before me.

Collector.

WITHDRAWAL AT ORIGINAL PORTS FOR CONSUMPTION.

Art. 257. Form.-A withdrawal for consumption shall be made in duplicate in the following form:

Withdrawal for consumption at port of original importation.
Bond No.

Merchandise intended to be withdrawn from warehouse for consumption by which was imported into this district

Bonded warehouse,
I hereby authorize

chandise.

[To be signed by importer or his assigns.]

to withdraw the above mer

No declaration is required on withdrawals. All withdrawals shall show the number of the bond, the marks and numbers of the packages withdrawn, the vessel and date of importation, the description, quantity, separate value of each package, and total dutiable value of the merchandise, and shall be signed by the party making the withdrawal.

T. D. 14029. · Art. 258. Withdrawal by transferee.-Whenever an importer desires the delivery of his merchandise in warehouse to any other person, he shall present at the customhouse a withdrawal on which is noted the following direction: "I hereby authorize the delivery of the merchandise described in this withdrawal to — -:" whereupon proper note shall be made on the warehouse bond ledger of the transfer and a delivery permit issued in the name of the party so designated.

T. D. 27607.

If the importer does not wish to limit the right of withdrawal to one person, he may leave the space for the name

Importer.

blank, i. e., make the authorization in blank. In that case the delivery permit should be issued without bearing either the signature of the customs officer or the name of the person to whom the transfer is made. By this means subsequent transfers may be made by delivery of the withdrawal and permit, without notation on the records of the custom-house. The person paying the duties and charges must insert his name in the withdrawal; whereupon the delivery permit will be completed by the customs officer.

Upon surrender of the withdrawal and permit by any holder, two or more withdrawals and permits, made out like the first, may be substituted therefor, so as to effect the withdrawal in accordance with section 2980 of the Revised Statutes of less than the entire quantity of merchandise deposited in the bonded warehouse.

The interest of the Government ceases with the payment of duties and charges, and delivery of the merchandise thereupon rests with the warehouseman.

Art. 259. Computation and payment of duties-Delivery permit-Press copy.-On presentation of this withdrawal at the collector's office it shall be compared with the record of the bond upon the warehouse ledger, and, if they agree, the items shall be entered therein with the amount of duty due thereon. The collector shall issue a permit for delivery on form catalogue No. 717.

The delivery permit shall be so prepared that a press copy thereof may be taken for the files of the warehouseman, if desired. (See Art. 497.)

Where there is a naval officer the paper will then be taken to his office, where a similar examination and record shall be made and the duty computed upon the duplicate copy, which shall, after payment of duty, be filed in that office. If found correct, the duty statement and permit shall be certified by the initials of the examining clerk, and the duties will be recorded at the time of payment by the naval-office cashier. The collector's clerk in charge of the storage accounts will make upon the permit a statement of storage and labor charges due upon the packages withdrawn from warehouses, class 1. After the duties and charges have been paid to the collector's cashier, the permit will be signed by the collector and countersigned by the naval officer and returned to the importer or his representative for presentation to the