T. D. 6611.

R. S., 2980.

R. S., 2034, T.

D. 7078, 7340.

T. D. 3605.

T. D. 4048.

informal export of merchandise of value not over $50 sent by express, no owner appearing after appraisement.

Also, from manufacturing warehouse for exportation or for transportation and immediate export. (See "Bonded Manufacturing Warehouses.")

ART. 757. Merchandise in bulk and other articles in packages bought and sold by weight, gauge, or measure, must be withdrawn for export or transportation, only at the actual quantities ascertained at the time of arrival in the United States; and, to secure this, weighers, measurers, and gaugers will mark on each package its contents as determined by them on its entry for warehouse.

Whenever a withdrawal is made for export the weight or gauge of the portion withdrawn shall, when necessary, be separately ascertained.

ART. 758. The actual quantity of liquors contained in casks will, however, be ascertained on withdrawal for exportation, and should it be found by such regauge that the quantity has diminished from that ascertained at the time of the original entry to a greater extent than is due to evaporation or other natural causes, credit will be given on the bond only for the quantity actually shipped, and duties will be collected on the deficiency.

ART. 759. On liquors withdrawn within six months from the time of original entry, credit may be given for the quantity shown by the original gauge when the regauge shows a deficiency in quantity not exceeding one per cent; after six months, and not over one year, when the regauge shows a deficiency not exceeding two per cent; after one year, and not over eighteen months, when the regauge shows a deficiency not exceeding three per cent; after eighteen months, and not over two years, when the regauge shows a deficiency not exceeding four per cent; after two years, when the regauge shows a deficiency not exceeding five per cent.

Deficiencies in excess of these quantities will not be credited on the export bonds, except under special instructions by this Department in particular cases, which should be presented in the usual manner, and no deficiency known to have occurred otherwise than from the causes above mentioned will be so credited, though the percentage of loss may not exceed that specified herein.

ART. 760. Merchandise paying ad valorem duty withdrawn for consumption before liquidation may be taken at entered valuations, care being had that on the last withdrawal the unpaid duty be collected as found by liquidation. Should the final withdrawal entry be for export or

transportation and there be any difference between the actual duty and the amount to close the sum due on the warehouse entry, the excess, if any, shall be refunded on the last withdrawal for consumption, and the deficiency, if any, collected on amendment to the entry.

§ 1. TRANSFERS FROM ONE WAREHOUSE TO ANOTHER WAREHOUSE IN THE SAME DISTRICT.

ART. 761. For the transfer of merchandise from one warehouse to another warehouse in the same district it is necessary to obtain a transfer order from the collector. The bookkeeper in charge of the storage accounts will, if the transfer is made from a warehouse, class 1, certify to the payment of all charges due for storage and labor, and the change of warehouse will be noted upon the bond. The transfer shall be made in charge of customs officers. § 2. WITHDRAWALS, AT ORIGINAL PORTS, FOR CONSUMP

TION.

ART. 762. A withdrawal for consumption must be made out in Form No. 74, and must be signed by the importer or by a party authorized by him. If by the latter, the original importer must place, upon the withdrawal, his written authority for the substitution. No oath or declaration is required for withdrawals from bond.

FORM NO. 74 (OLD No. 53).

Withdrawal for consumption at port of original importation. Bond No. -.

Merchandise intended to be withdrawn from warehouse for consumption by which was imported into this district

from

by

:

in the

-, master,

Act July 24, 1897, sec. 33.

R. S., 2977.

ART. 763. On presentation of this withdrawal at the collector's office it shall be compared with the record of the bond upon the warehouse ledger, and, if they agree, the items shall be entered therein with the amount of duty due thereon. The collector shall fill out a permit for delivery on the form Cat. No. 717.

Where there is a naval officer the paper will then be taken to his office, where a similar examination and record shall be made and the duty computed upon the duplicate copy, which shall' after payment of duty be filed in that office. If found correct, the duty statement and permit shall be certified by the initials of the examining clerk, and the duties will be recorded at the time of payment by the naval-office cashier. The collector's clerk in charge of the storage accounts will make upon the permit a statement of storage and labor charges due upon the packages withdrawn from warehouses, class 1. After the duties and charges have been paid to the collector's cashier, the permit will be signed by the collector and countersigned by the naval officer and returned to the importer or his representative for presentation to the storekeeper at the bonded warehouse, who will thereupon deliver the merchandise.

ART. 764. Whenever a withdrawal is made of merchandise upon which the duty is assessed according to the weight, the liquidated weight shall be used in ascertaining the duty.

ART. 765. All permits received for the delivery of packages from bonded warehouse shall be entered upon the warehouse books and returned by the storekeeper thereof to the custom-house, stamped with date of delivery, and due note thereof shall be made upon the storekeeper's record.

ART. 766. Merchandise upon which the duties have been paid may remain in bonded warehouse at the risk and expense of the owners, and if exported directly therefrom within three years from date of importation, shall be entitled to a drawback of the duties paid thereon, less 1 per centum, but evidence of due landing abroad shall be furnished by the importer to the collector. No such drawback shall be paid unless the duties paid on the merchandise exported shall amount to $50, and additional duties under section 32, act of July 24, 1897, can not be refunded on exportation.

ART. 767. Whenever packages of merchandise in bond are withdrawn prior to liquidation all the duty remaining

due upon the merchandise withdrawn must be added on the first withdrawal for consumption after liquidation; otherwise it must be promptly collected on a special amendment to the withdrawal. The same rule must be observed in regard to increased duties ascertained on liquidation. The special amendment will be in the following form:

ART. 768. Whenever, upon the appraiser's report, additional duty is incurred for an undervaluatión, such addi- Act June 10, tional duty shall be collected upon a special statement 1890, $7. Amendbefore any withdrawal is made upon the bond covering the act of July the merchandise so undervalued.

ed by sec. 32 of

24, 1897.

Statement of additional duties accruing on entry of merchandise.

ART. 769. Original importers are not, by any subsequent R.S., 3058. transfer, relieved from their liability to the government, either personally or upon the warehousing bond, for duties on the original importation. Both principal and sureties continue liable under such bond until the duties are paid or the merchandise exported in bond.

T. D. 18379.

§ 3. WITHDRAWAL OF SUPPLIES FOR VESSELS.

ART. 770. Section 16 of the act of June 26, 1884, commonly called the shipping act, as amended by section 14 of the tariff act of July 24, 1897, provides:

That all articles of foreign or domestic production needed and actually withdrawn from bonded warehouses and bonded manufacturing warehouses for supplies (not including equipment) of vessels of the United States engaged in foreign trade, or in trade between the Atlantic and Pacific ports of the United States, may be so withdrawn from said bonded warehouses free of duty or of internal-revenue tax, as the case may be, under such regulations as the Secretary of the Treasury may prescribe; but no such articles shall be landed at any port of the United States.

The following regulations are hereby prescribed in pursuance of the above provisions:

ART. 771. In case the articles are in a customs bonded warehouse or in a bonded manufacturing warehouse, the owner of the articles, or his agent, must file with the collector of customs a withdrawal in the following form:

FORM NO. 77 (OLD No. 54).

WITHDRAWAL OF SUPPLIES FOR VESSELS.

Articles to be withdrawn from warehouse by
and to be
used for supplies of
master, a vessel of the
United States engaged in the foreign trade (or in the trade between
the Atlantic and Pacific ports of the United States) now in port.

Description Marks and
of articles. numbers.

Quantities.

Dates of importation or re-
warehousing and names
of importers, or dates of
withdrawal from bond-
ed manufacturing ware-
houses.

Amount of duty

or tax.

I do solemnly, sincerely, and truly

that the articles described within are intended to be used on board the above described vessel, and not to be relanded at any place or port within the United States.

ART. 772. If the vessel named in the withdrawal is clearing coastwise, or goes from port to port in the United States to complete lading or unlading of cargo to and from foreign ports, or to and from Atlantic and Pacific ports of of the United States, a bond must be taken in the form (Cat. No. 811) for twelve months, and in a penal sum equal to double the duties on the articles withdrawn.