duty, if accompanied by a certificate from the chief customs officer at the port of shipment showing the same to be the growth or produce of those islands. Merchandise arriving from those islands unaccompanied by such certificate will be subject to duty as if imported from a foreign country. In the absence of such certificate at the time of entry, a bond on Customs Form 3377 may be given for its production.

Merchandise can not be shipped to Guam and Tutuila for drawback, neither may merchandise be withdrawn from bonded warehouse for shipment to these islands without the payment of duty thereon.

Act Mar. 2, 1905.

Art. 201. Panama Canal Zone.-Shipments between the United States and the Panama Canal Zone will be T. Ds. 26163, 28315, 30254, treated in all respects as shipments to and from foreign 30448. countries. The customs administration of the said Canal Zone is under the jurisdiction of the Department of War.

CHAPTER V.

INVOICES, ENTRY, AND ASSESSMENT OF DUTIES.

Act Oct. 3,

Art. 202. When required-Bond for production-Pro 191, sec. III' forma. No merchandise exceeding $100 in value, except par. E.

21769, 21872,

22696, 22737,

personal effects accompanying a passenger, shall be ad- T. Ds. 16520, mitted to entry without the production of a certified in- 22130, 22571, voice thereof, unless the importer shall make application 22923, under oath, showing that it is impracticable to produce 23583, such invoice. This affidavit shall be accompanied by a 23963, statement of value or pro forma. invoice on Customs 28834, Form 3283.

23137,

23519,

23716, 23789,

24583, 28424, 28796,

29846,

30936, 31973, 31975, 32107, 32217, 32233,

34075.

If the collector is satisfied that the failure to produce 32254, 32567, the certified invoice is for reasons beyond the control of the importer, he may permit entry on a pro forma invoice upon a bond being given on Customs Form 3379 for the production of a consular invoice.

The penalty of such bond shall be double the amount of estimated duties, or if the merchandise be free of duty the sum of $100. When the certified invoice is received it must be compared with the entry, and any duty remaining due must be collected. The provisions of the law regarding penalties for undervaluation are alike. applicable to pro forma invoices, but no refund of duty shall be made because a certified invoice exhibits a lower value than the entered or appraised value.

A certified invoice is not required to enter merchandise valued at $100 or less, neither is an application on Customs Form 3283 necessary to enter merchandise so valued. Art. 203. Invoice to be for single shipment.-Every invoice must represent a distinct shipment by one consignor to one consignee or firm of consignees by one vessel. If by reason of accident or short shipment a portion thereof should fail to arrive, an extract from the original invoice, certified by the collector and naval officer, if any, may be used for entering the remaining packages, but the consolidation of separate shipments on one invoice for the purpose of avoiding consular fees shall not be permitted.

Art. 204. How prepared-Contents.-All invoices shall be made in triplicate, or in quadruplicate in case of merchandise intended for immediate transportation without appraisement, and be signed by the person owning or shipping the same, if the merchandise has been actually purchased or the price has been agreed upon, fixed, or determined, or by the manufacturer or owner thereof, if the same has been procured otherwise than by purchase or agreement of purchase, or by the authorized agent of such purchaser, seller, manufacturer, or owner.

T. Ds. 10548, 10598.

Act Oct. 3, a sec. III,

1913, par. I.

T. Ds. 10293, 15061, 19634.

T. Ds. 22923, 34542.

T. Ds. 12420, 23145.

T. D. 34542.