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Provision has accordingly been made for the issuance by the American consular officer certifying the invoice, of a "certificate of the value of depreciated currency," in the following form:

I, ....

(Consular Form No. 144.) Certificate of the value of currency.

Consulate of the United States..

of

....191...

Consul of the United

States of America, do hereby certify that the true value of the currency of the in which currency the annexed invoice of merchandise is made out, is per cent. as compared with the corresponding standard coin currency, and that the value in such standard coin currency of the total amount of the currency actually paid for the merchandise is....

U. S. Consul.

(Par. 692 Consular Regs. T. D. 34542. Exhibit V, Appendix.)

This condition can arise only in countries where a depreciated paper currency is in circulation.

Fluctuation in Foreign Coin Values

SEC. 5. The estimate by the Director of the Mint of the value of foreign coins as proclaimed by the Secretary of the Treasury under date of July 1, 1919 (Exhibit IV, Appendix, T. D. 38077), shows that the legal standards of the foreign countries estimated for consist of either gold or silver coins.

To compensate for any possible appreciation or depreciation of the standard coin currency of foreign countries, it is provided under the proviso to Section 25 of the Tariff Act of August 28, 1894, heretofore referred to:

"That the Secretary of the Treasury may order the reliquidation of any entry at a different value, whenever satisfactory evi

dence shall be produced to him showing that the value in United States currency of the foreign money specified in the invoice was, at the date of certification, at least ten per centum, more or less, than the value proclaimed during the quarter in which the consular certification occurred."

This condition may arise in countries having a silver standard where, through sudden fluctuations in the open market value of silver bullion, the actual gold value of the silver contained in the silver coins of those countries is at least ten per centum, more or less, than the value proclaimed during the quarter in which the consular certification occurred.

Fluctuations in Foreign Exchange Values

SEC. 6. The condition specified under the foregoing proviso of Section 25 of the Tariff Act of August 28, 1894, may also arise where, through the exigencies of war or other causes existing in the countries of exportation, the value of foreign exchange, as between such countries and the United States, is at the date of exportation at least ten per centum, more or less, than the standard coin value of such foreign coins as estimated by the Director of the Mint for the quarter in which the consular certification occurred. (U. S. vs. Whitridge, 197 U. S. 135; also Opinion Attorney-General, September 1, 1915. T. D. 35951, 37444, 37853, 37880. 37881.)

CHAPTER III

INVOICE DESCRIPTION

The Invoice Description of the Merchandise

SEC. 1. Paragraph C, Section III of the Act of October 3, 1913, provides that the invoice:

"Shall contain a correct, complete and detailed description of such merchandise and of the packages, wrappings or other coverings containing it. . . ."

A correct, complete and detailed description of the merchandise is essential for the information and guidance of the appraising officer who is charged by law with the examination and appraisement thereof. The invoice should therefore contain a correct description of the merchandise, using in each item the commercial designation, if any, by which the particular article is known to the trade in the country of production or exportation. The description should, if possible, show kind, quality, component parts, and such other characteristics of the merchandise as will enable a person not an expert to identify the merchandise as it is sold in the foreign market. In the case of manufactured goods it will aid in the identification of the shipment if the manufacturer's number, mill number, catalogue number, style number or similar data, if available, be given.

It is also essential that the contents and value of each case or package be separately specified on the invoice, and that package numbers, shipping marks or other marks of identification be given. (Par.

666, Consular Regs. T. D. 34542.) Exhibit V, Appendix.

Number of Invoices

SEC. 2. By Paragraph C of Section III of the Tariff Act of October 3, 1913, it is provided:

"That all invoices . . . . shall be made in triplicate or in quadruplicate in case of merchandise intended for immediate transportation without appraisement. . . .

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Merchandise may be imported into the United States for entry for consumption at the port of first arrival upon payment of the duties chargeable thereon, or it may be forwarded in bond without examination and appraisement and without the payment of duties at the port of first arrival to some other designated port subject to examination and appraisement and the assessment of duties at such latter port, provided it:

"Shall appear by the invoice or bill of lading and manifest of the importing vessel to be consigned to and destined for either of the ports specified in the seventh section of this act." (Act of June 10, 1880.) (Chapter 13, Sec. 5.)

Ports from which Merchandise may be forwarded without Appraisement

SEC. 3. This Act has been amended from time to time by adding both ports from which and ports to which imported goods may be forwarded in bond. For a complete list of ports at which merchandise may be entered for transportation to other ports without appraisement under the Act of June 10, 1880, see Exhibit II, Appendix. (T. D. 37452.)

Ports to which Merchandise may be forwarded without Appraisement.

SEC. 4. For complete list of ports to which merchandise can be transported without appraisement

under the Act of June 10, 1880, see Exhibit III, Appendix. (T. D. 37452.)

Triplicate Invoice

SEC. 5. Invoices should be made in triplicate if the merchandise is to be entered for consumption at the port of first arrival in the United States.

Invoices in Quadruplicate

SEC. 6. Invoices may be made in quadruplicate if the merchandise is destined for transportation in bond to one of the ports listed under Exhibit III, Appendix, and in such case the merchandise. should be forwarded through one of the ports listed under Exhibit II, Appendix.

Disposition of Invoices

SEC. 7. Paragraph 693, Consular Regulations 1896, provides that:

"The consular officer is required to designate by stamp or otherwise the original, duplicate, triplicate, and (when there is one) quadruplicate of each invoice. The original must be filed for preservation in the consular office, the duplicate delivered to the person producing the invoice, or, upon his request, to the agents of the vessel in which the merchandise is to be exported to the United States, and the triplicate sent promptly, by the master of the vessel conveying the merchandise, or by mail, and without the intervention of any party in interest, to the collector of customs of the port at which the merchandise is to be finally entered, S. 15936. When the merchandise is to be entered under the immediate transportation act (paragraph 662), the quadruplicate copy of the invoice required by that act must be delivered, with the duplicate, to the person producing the invoice.

"The triplicate or collector's copy of the invoice should always be transmitted, carefully addressed, in the most direct and speedy manner possible, so that it will reach the custom-house before the entry of the merchandise. It is never to be sent through the office of the consul-general.

"All the triplicate invoices to be forwarded to the same col

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