Art. 332. Articles included.-The articles enumerated in paragraph 404 of the act of October 3, 1913, are entitled to free entry upon production of evidence of identity in accordance with these regulations, provided internal revenue tax was not remitted or drawback allowed on exportation, or that exportation was not made from bonded manufacturing warehouse.

Art. 333. Requirements on entry.-The following documents shall be filed on entry or bonds given for the production thereof:

(a) A declaration of the foreign shipper before the American consular officer on Consular Form 129, if the value is more than $100, which will be accepted in lieu of a consular invoice.

(b) A declaration of the owner, importer, consignee or agent on Customs Form 3311.

Act Oct. 3, 1913, par. 404. T. D. 32986.

T. Ds. 32254, 34650.

T. Ds. 17476, 21245, 35337.

T. Ds. 30510,

(c) A certificate (Customs Form 4467) of the collector 31258, 35337. of customs at the port from which the merchandise was exported from the United States, which will be issued on application of the importer or collector, and be mailed direct to the port at which it is to be used, and its issuance noted on the export manifest. If exported from a ⚫port at which the entry is made, exportation must appear upon the records of the customhouse.

If the value exceeds $100, and the appraising officer's T. D. 32388. report does not affirmatively show that the merchandise is of domestic manufacture or production, the collector may require the importer to furnish within three months after the date of the demand therefor, in addition to the declaration filed on entry, an affidavit (Customs Form

T. Ds. 24308, 30510, 32638.

T. Ds. 18425, 23472.

Act Oct. 3, 1913, par. 404, and sec. par. P.

3311) of the owner or ultimate consignee, or other evidence to identify the returned merchandise as of American manufacture or production.

Art. 334. Waiver of certificate of exportation.—The collector may waive the production of a certificate of exportation or cancel the bond given therefor when satisfied from an examination that the goods are in fact of domestic origin, and it appears from an affidavit of the importer, consignee, or agent that it is impracticable to obtain such certificate because the goods were exported in small lots at different times, or for any other good reason. The production of a certificate of exportation should not be waived unless the collector is satisfied that no drawback was paid upon the exportation of the merchandise.

The bond for the production of the certificate of exportation shall be on Customs Form 3397.

The production of certificates of exportation of bags, casks, barrels, carboys, and other vessels, coverings, and containers will not be waived.

Art. 335. Internal-revenue tax-Drawback.-Articles on Iv, which internal-revenue tax was remitted or refunded by way of drawback on exportation will be subject to duty, upon return, equal to the tax imposed by the internalT. D. 34409. revenue laws. Articles manufactured in bonded warehouse and exported pursuant to law will be subject to duty as foreign merchandise if reimported. Manufactured tobacco exported without payment of internal-revenue tax will be retained in the custody of the collector until internal-revenue stamps in payment of the duties shall be placed thereon.

T. Ds. 31100, 34669.

T. Ds. 18425,

Articles which have been manufactured in the United States and exported with an allowance of drawback will be liable to a duty equal to the drawback allowed on exportation.

Art. 336. Articles retained on export vessel.-If articles of domestic production are returned in the same vessel without having been unladen, a certificate from the master of the vessel showing such fact may be accepted in lieu of the declaration of the foreign shipper, Consular Form 129.

Art. 337. Bags.-Domestic bags are free of duty only 21585, 31100. when imported by the exporter thereof. The quantity,

marks, and numbers of such bags will be indorsed on the outward manifest against the manifested quantity. A declaration on Customs Form 3313 will be required on the entry.

Bags of American or foreign manufacture constituting part of a vessel's equipment may be retained on board or landed temporarily and reladen under customs supervision without the payment of duty.

Art. 338. Internal-revenue marks- Erasure. Internalrevenue brands or marks on casks or other vessels or containers must be erased at the importer's expense under customs supervision before delivery from customs custody.

(Abst. 28787.)

Art. 339. Liquors Certificate of condition. The ship- T. D. 32618. ment abroad of distilled spirits in bond with the intention of returning such spirits to the United States is not an exportation and their return is not a reimportation within the meaning of the statute.

28471.

In order that domestic liquors shall be entered on their TDs. 21788, return at a duty equal to the internal-revenue tax, an authenticated certificate from the foreign shipper must be produced on entry, stating that the merchandise is returned to the United States in the same condition in which it was received at the foreign port. If such certificate can not be produced on entry a bond may be taken for its subsequent production in a penal sum equal to double the duty on foreign merchandise of the same class. Upon the entry of domestic spirits exported and returned, a declaration will be required on Customs Form 3315.

Art. 340. Shooks and staves-Consular account.-A debit and credit account is kept by American consular officers of shooks and staves of American manufacture imported into and exported from their districts.

Act Oct. 3, 1913, par. 172. T. Ds. 26080, 30194, 30312,

In order that consular officers may be informed of the exportation of shooks and staves, collectors of customs shall forward to the American consul for the district to 33323. which such articles are exported a certificate of exportation on Customs Form 4467, which shall show, in addition to the information usually stated in such certificates, the number of bundles exported, the number of shooks of each size, and the number of superficial feet.