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of Customs at the port of entry; and I further declare if this declaration is executed by me as purchaser or ultimate consignee, that the said invoice or invoices are in all respects correct and true and truly state the price paid or to be paid for all of said merchandise as has been purchased or agreed to be purchased; and if this declaration is executed by me as agent, that all of the statements contained therein are correct and true to the best of my knowledge, information, and belief.

Signed and declared to before me

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(Title of officer of corporation, member of firm, or agent.)

Estimated Duties

SEC. 7. The merchandise having been duly entered, it is provided by Section 2869 of the Revised Statutes, as amended by the Act of June 5, 1894, that:

"The collector jointly with the naval officer, if any, or alone where there is none, shall, according to the best of his or their judgment or information, make a gross estimate of the amount of the duties on the merchandise to which the entry of any owner or consignee, his factor or agent, shall relate, which estimate shall be indorsed upon such entry and signed by the officer making the same. The amount of the estimated duties having first been paid, or secured to be paid, pursuant to the provisions of this title, the collector shall, together with the naval officer, where there is one, or alone where there is none, grant a permit to deliver the merchandise, whereof entry has been so made, and then, and not before, it shall be lawful to deliver the merchandise."

Redelivery Bond

SEC. 8. If the entry is one for consumption, the Collector will permit the delivery of such of the goods as are not ordered to the Appraiser's stores for examination upon the filing of a bond in the

penal sum of double the estimated value of the merchandise, conditioned for the return to the Collector of any packages so delivered which may be demanded by the Collector or Appraiser, within ten days after the merchandise has been appraised and reported to the Collector in conformity with Section 2899 of the Revised Statutes, which provides that:

"No merchandise liable to be inspected or appraised shall be delivered from the custody of the officers of the customs until the same has been inspected or appraised, or until the packages sent to be inspected or appraised shall be found correctly and fairly invoiced and put up, and so reported to the collector. The collector may, however, at the request of the owner, importer, consignee, or agent, take bonds, with approved security, in double the estimated value of such merchandise, conditioned that it shall be delivered to the order of the collector, at any time within ten days after the package sent to the public stores has been appraised and reported to the collector. If in the meantime any package shall be opened, without the consent of the collector or surveyor given in writing, and then in the presence of one of the inspectors of the customs, or if the package is not delivered to the order of the collector, according to the condition of the bond, the bond shall, in either case, be forfeited."

The conditions under which unexamined packages may be opened by the importer are qualified by Paragraph X of Section III of the Tariff Act of October 3, 1913, wherein it is: Provided further:

"That section twenty-eight hundred and ninety-nine of the Revised Statutes, relating to the return of packages unopened for appraisement, shall in no wise prohibit the right of importers to make all needful examinations to determine whether the right to abandon accrues, or whether by reason of total destruction there is a non-importation in whole or in part."

Delivery Permit

SEC. 9. The duties having been duly estimated and paid or secured to be paid, and a redelivery bond in due form having been filed in conformity

with the two preceding sections, the Collector of Customs will issue a permit to deliver the goods in accordance with Section 2870 of the Revised Statutes, which provides that:

"All permits shall specify, as particularly as may be, the merchandise to be delivered, namely, the number and description of the packages, whether trunk, bale, chest, box, case, pipe, hogshead, barrel, keg, or any other package, and, as far as circumstances will admit, the contents thereof, together with the names of the vessel and master, in which and the place from whence they were imported; and no merchandise shall be delivered by any inspector or other officer of the customs that does not fully agree with the description thereof in such permit."

Examination Packages

SEC. 10. In order that proper examination may be made of imported merchandise, it is provided by Section 2901 of the Revised Statutes that:

"The collector shall designate on the invoice at least one package of every invoice, and one package at least of every ten packages of merchandise, and a greater number should he or either of the appraisers deem it necessary, imported into such port, to be opened, examined, and appraised, and shall order the package so designated to the public stores for examination; and if any package be found by the appraisers to contain any article not specified in the invoice, and they or a majority of them shall be of opinion that such article was omitted in the invoice with fraudulent intent on the part of the shipper, owner, or agent, the contents of the entire package in which the article may be, shall be liable to seizure and forfeiture on conviction thereof before any court of competent jurisdiction; but if the appraisers shall be of opinion that no such fraudulent intent existed, then the value of such article shall be added to the entry, and the duties thereon paid accordingly, and the same shall be delivered to the importer, agent, or consignee. Such forfeiture may, however, be remitted by the Secretary of the Treasury on the production of evidence satisfactory to him that no fraud was intended."

An exception is made as to the port of New York, it being provided by Section 2939 of the Revised Statutes that:

"The collector of the port of New York shall not, under any circumstances, direct to be sent for examination and appraisement less than one package of every invoice, and one package at least out of every ten packages of merchandise, and a greater number, should he, or the appraiser, or any assistant appraiser, deem it necessary. When the Secretary of the Treasury, however, from the character and description of the merchandise, may be of the opinion that the examination of a less proportion of packages will amply protect the revenue, he may, by special regulation, direct a less number of packages to be examined."

Collector to Order Appraisement

SEC. 11. It is furthermore provided by Paragraph I of Section III of the Tariff Act of October 3, 1913:

"That the collector within whose district any merchandise may be imported or entered, whether the same has been actually purchased or procured otherwise than by purchase, shall cause the actual market value or wholesale price of such merchandise to be appraised."

If the entry is one for warehouse, the procedure is the same as in the case of an entry for consumption with the exception that no bond under Section 2899 of the Revised Statutes will be required; but in lieu thereof a bond in double the amount of the estimated duties will be taken to secure the Government's claim for duties on the merchandise while in bonded warehouse. (Article 244, Customs Regulations, 1915.) (Chapter XIV, Section 2.)

Form of Entry

SEC. 12. Referring to Section 2785 of the Revised Statutes (Chapter VI, Section 1), pertaining to the entry of imported merchandise, it will be observed:

First-That the entry must be made within 15 days after the master's report of the arrival of the importing vessel. Second-That it shall be made in writing.

Third-That it specify the name of the importing vessel and the name of her master.

Fourth-That it specify the port or place from which the merchandise was imported.

Fifth-That it specify the particular marks and numbers of each particular package or parcel.

Sixth-That it specify the denominations, and prime cost, including charges, of each particular package or parcel.

Seventh-That it specify, if the merchandise is in bulk, the quantity, quality and prime cost, including charges thereof.

Eighth-That it specify the species of money in which the invoices thereof are made out.

Ninth That it be subscribed to by the person making it, whether owner, consignee or agent.

It should also be borne in mind, that under the provisions of Paragraph I of Section III of the Tariff Act of October 3, 1913 (Chapter VI, Section 4):

First-The owner, consignee, or agent of any imported merchandise may, at the time when he shall make entry of such merchandise, but not after either the invoice or the merchandise has come under the observation of the appraiser, make such addition in the entry to or such deduction from the cost or value given in the invoice or pro forma invoice or statement in form of an invoice, which he shall produce with his entry, as in his opinion may raise or lower the same to the actual market value or wholesale price of such merchandise at the time of exportation to the United States, in the principal markets of the country from which the same has been imported.

Second-That the failure to make such additions on entry as to raise the invoice value to the actual market value or wholesale price of such merchandise at the time of exportation to the United States in the principal markets of the country from which the same has been imported, may involve the assessment of additional duties for undervaluation and possible seizure and forfeiture of the merchandise.

Third-That the failure to make such deductions on entry from the cost or value given in the invoice as will lower the same to the actual market value or wholesale price of such merchandise at the time of exportation to the United States, in the principal markets of the country from which the same has been imported, may, in view of the proviso to Par. I of Sec. III of the

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