Act July 24. 1897, par. 555, T. 10391,10606, 10650, 15735. Panama, and shipped to a port of the United State on the Atlantic or Gulf of Mexico, and be admitted to free entry on due compliance with these regulations. The United States consul at Panama, or the revenue inspector, will examine the packages and compare them with the manifest, and certify thereon the result under his hand and official seal, stating in his certificate that the articles so manifested were placed, under his inspection, on the cars or other vehicles for transportation to the port or place of shipment on the Atlantic side. On arrival of the articles at the Atlantic terminus of the route, the manifest aforesaid must be presented to the United States consul at Aspinwall, or to the revenue inspector, who will certify thereon to the due shipment of the same under his inspection. ART. 481. Fish, and all other articles the produce of D. 10358, 10362, American fisheries, and fresh or frozen fish, caught in fresh waters by American vessels, will be admitted free if, in addition to the importer's declaration on entry, there is furnished the affidavit of the master of the vessel who gathered the fish from the nets, weirs, etc., and any other satisfactory proofs that the importation is entitled to the benefits of paragraph 555, act July 24, 1897. . ART. 482. The form of oath to be taken on the entry of herring, the product of American fisheries, will be as follows: T. D. 18768. I, FORM NO. 19. master, and crew of the fishing schooner do solemnly, sincerely, and truly swear. that the fare of herring now on board of the said schooner, lately arrived from a fishing voyage from Newfoundland, was caught by us, the said captain and crew, with the assistance of men, boats, and gear, hired for the purpose, and is the product of the American fisheries. Sworn to this day of Before me, I, owner or agent of the schooner Collector. do solemnly swear that the above statement of the captain and crew of the said Collector. DOMESTIC PRODUCTS EXPORTED AND RETURNED. ART. 483. Paragraph 483 of the act of July 24, 1897, provides for the free entry of— Articles, the growth, produce, and manufacture of the United States, when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means; casks, barrels, carboys bags, and other vessels of American manufacture exported filled with American products, or exported empty and returned filled with foreign products, including shooks and staves when returned as barrels or boxes; also quicksilver flasks or bottles, of either domestic or foreign manufacture, which shall have been actually exported from the United States; but proof of the identity of such articles shall be made. under general regulations to be prescribed by the Secretary of the Treasury, but the exemption of bags from duty shall apply only to such domestic bags as may be imported by the exporter thereof, and if any such articles are subject to internal tax at the time of exportation such tax shall be proved to have been paid before exportation and not refunded: Pror ded, That this paragraph shall not apply to any article upon which an allowance of drawback has been made, the reimportation of which is hereby prohibited except upon payment of duties equal to the drawbacks allowed; or to any article manufactured in bonded warehouse and exported under any provision of law: And provided further. That when manufactured tobacco which has been exported without payment of internalrevenue tax shall be reimported it shall be retained in the custody of the collector of customs until internal-revenue stamps in payment of the legal duties shall be placed thereon. D. 17918, 18266, 16794. Exportations under this provision of law must be bona T. fide and not for the purpose of evading any revenue law. Merchandise, the growth, produce, or manufacture of the United States, ostensibly exported to ports in Canada in foreign vessels, but really shipped from one place in T. D. 18709 the United States to another by routes part water and part rail, and passing through foreign territory, are not bona fide exportations, and the merchandise is not entitled to free entry on importation. ART. 484. If returned to the port of original exportation, the fact of regular clearance for a foreign destination must be shown by the records of the customs, except in regard to exports to Canada by ferryboat, and by the declaration of the person making the entry. But when the reimportation is made into a port other than that of original exportation, there shall be required, in addition to the declaration, a certificate from the collector and the naval officer (Cat., No. 773), if any, of the port where the exportation was made showing the fact of exportation from that port (and such certificate shall be furnished on application by the collector of customs at the port of exportation). If the importation be made within one year after the date of exportation, the collector shall require the importer to produce the affidavit (Cat., No. 594) of the exporter to the fact that such exportation was made in good faith and without any purpose or intention to reimport the merchandise. T. D. 14956. If such certificate of exportation can not at once be procured, and the proof otherwise required be produced, free entry will be permitted on bond (Cat., No. 596) being given for the production of the certificate in a sum equal to what the duties would be if it were foreign merchandise. The issuance of such certificate shall be noted on the export manifest. ART. 485. To guard against fraud, and to insure identity, the collector shall require, in addition to proof of clearance, the production of a declaration made by the foreign exporter of the goods before the United States consul of the fact that the merchandise was imported from the United States, and that it has not been advanced See T. D. 17476 in value nor improved in condition by any process of manufacture or other means. But if it be impracticable to produce such declaration at the time of making entry, bond may be given for the production thereof. T. D. 14653. as to consular invoices. Collectors, with concurrence of naval officers, if any, may waive the record evidence of clearance and above declaration in the case of domestic goods on which no drawback has been allowed, valued at not over $100. In default of observance of the foregoing requirements imported merchandise will be treated as foreign. Should it appear that any internal-revenue tax was remitted or refunded by way of drawback, on the original exportation of any articles of the growth, manufacture, or product of the United States, a duty must be exacted upon their return equal in amount to the tax imposed by the internal-revenue laws upon such articles at the time of their reimportation, but all articles manufactured in bonded warehouse are subject to duty, on reimportation, as foreign merchandise, and all articles on which drawback was made are liable to a duty equal to the drawback allowed. ART. 486. The following oath will be required in all cases of importations of bags claimed to be of domestic origin: FORM NO. 20. Oath for return of domestic bags exported. I, —, importer of the bags described in the entry herewith, do solemnly, sincerely, and truly swear (or affirm) that said bags are of domestic production; were shipped by me per the on the day of —, 19—, (1) bags are now returned by me per the marks to ; that the identical (2) -, bearing ; that the same have not been advanced in value or (1) State whether empty or filled with (2) State whether empty or filled with improved in condition while abroad; that they are not baled with any bags of foreign origin, and that no drawback was paid to me on the exportation thereof as aforesaid. It is desirable that as a means of easy identification ineffaceable marks should be placed upon all exported domestic bags, facsimiles of which should appear on the certificate of exportation. Upon entry of re-imported bags the collector at the port of such entry will forward to the collector at the port of exportation a notice stating the number, marks, and date of re-importation and the date and name of vessel of the exportation referred to by the importers, and on receipt thereof the necessary certificate of exportation may be issued. Certificates of exportation shall not be issued in advance T.D. 10221. of the re-importation of such bags, or some portion thereof, nor shall they include bags not shown to have been re-imported, but on issuance of such certificate the proper memorandum shall be made on the clearance to prevent the issuance of certificates for a greater number of bags than were actually exported. Duties paid on returned domestic goods can not be refunded in the absence of a timely protest under section 14 of the act of June 10, 1890, as the only importations exempted from protest by section 1 of the act of March 3, 1875 (18 Stats., p. 469), are personal and household effects and other articles not merchandise. Act July 24. 1897, sec. 27, par. 15063. ART. 487. All articles manufactured in bonded warehouse are subject to duty, on reimportation, as foreign 483. merchandise, and all articles on which drawback was made are liable to a duty equal to the drawback allowed. In order that domestic liquors shall be entered on importation at a duty equal to the internal-revenue tax, there must be T. D. 12407, produced with the entry a duly authenticated certificate from the shipper at the foreign port of reshipment, stating that the merchandise is returned to the United States in the condition in which it was imported. In case of the absence of such certificate a bond may be taken for its production in a penal sum equal to double the duty on foreign merchandise of the same class. ART. 488. Casks, barrels, carboys, bags, and vessels of, Act July 24, 1897, par. 483; T. American manufacture, exported filled with American D. 10221, 10933, products, or exported empty and returned filled with for- 11910, 16473, 20160, 11064, 11637,11881, 9095-11 T. D. 18709. T. D. 4572. See T. D. 17476 as to consular invoices. T. D. 12183. T. D. 7449, 8116, 6921, 11148. eign products, including shooks and staves when returned as barrels or boxes, are free of duties, but in case drawback has been allowed upon the exportation of any such articles, they shall on importation be subject to a duty equal to the drawback. Proof of the identity of such articles must be made, and if any of them were subject to internal tax at the time of exportation, such tax shall be proved to have been paid before exportation and not refunded or duty will accrue. The declaration of intent to return will not be necessary at the time of exportation, and the barrels need not be identified on export manifests. ART. 489. On entry, the following proof shall be required by the collector: 1. A certificate from the shipper, in triplicate, attested by a consul or other proper officer, authorized to take affidavits, as prescribed in Cat. No. 773. If the certificate can not be produced at the time of the entry, a six months' bond for its production may be taken in a penalty equal to twice the estimated duties. 2. A declaration in the entry by the importer of the name of the exporting vessel, the date of the ship's manifest, and the marks and numbers on the articles for which free entry is sought. If the exportation was made by railroad, the waybill may be substituted as evidence for the manifest. The marks and numbers should be such as to prove beyond any reasonable doubt the identity of the articles with those entered on the outward manifest. If bags are returned to the port from which they were originally exported, the quantity, marks, and numbers shall be indorsed on the shipper's outward manifest. Collectors, with concurrence of naval officers, may waive the requirement of record evidence of clearance and foreign certificate, and in lieu thereof accept other satisfactory evidence of exportation of domestic goods mentioned in this article, when their value does not exceed $100. 3. An affidavit by the importer, attached to the entry, that the articles mentioned therein are to the best of his knowledge and belief truly and bona fide manufactures of the United States, or were bags exported therefrom filled with grain. 4. If the articles are exported and reimported in the same vessel, without having been unladen therefrom at the foreign port, a certificate from the master of the vessel, sworn to before the proper customs officer, may be accepted |