livery, Cat. No. 740, in duplicate, one copy to be delivered to the party making entry and the other to be forwarded by mail to the collector at the port of withdrawal.

At ports where there is a naval officer, the certificate is to be countersigned by him.

ART. 860. The value and duty as assessed at the port of original importation, and so stated in the triplicate. copy of transportation withdrawal forwarded to the port of destination, will in all cases be the value and duty to be charged on the rewarehouse entry; or, if the merchandise be withdrawn immediately on arrival, on the rewarehouse withdrawal, as the voucher and authority for the assessment of duty. If any clerical error be found in the entry or invoice, it should be corrected, entry allowed, and the fact reported to the collector at the port of withdrawal.

ART. 861. Protest against the assessment of duty can not be received at the port of destination, the liquidation of the original import entry establishing the date from which, under the statute, the right of protest begins to run. But should any difference in valuation or classification be discovered, the case will be reported to the Secretary of the Treasury for instructions, the collector at the port of withdrawal duly notified of the fact, and the entry in the meantime suspended.

T. D. 6895, 7116.

T. D. 6895, 7116, 15671, 16766.

ART. 862. The penalty for failure to transport and de- R. S., 3001 liver within the time limited in the bond is an additional duty of 100 per cent on the ascertained duties chargeable upon the merchandise withdrawn for transportation. Thus, if the value of the merchandise be $400 and the rate of duty 25 per cent, the duty to be secured by the bond will be $100, with the same amount for additional duty, making the sum of $200 to be collected in case of noncompliance with the condition of the bond. Or, in lieu thereof, the merchandise may be seized and forfeited for such failure; and any steamer or other vessel or vehicle transporting merchandise in bond, the master, owner, or conductor of which shall fail to deliver the same to the collector at the designated port, shall be liable to seizure and forfeiture unless it shall be proved that such failure occurred without willful negligence or fraudulent intent on the part of the obligors.

§ 12. WITHDRAWALS AT SECONDARY PORTS FOR TRANS

PORTATION IN BOND.

ART. 863. All the regulations governing withdrawals at original ports for transportation in bond apply equally

to withdrawals at secondary ports. The form of withdrawal will be as follows:

Consigned to

§ 13. WITHDRAWAL FOR TRANSPORTATION AND EXPORTATION TO CANADA.

ART. 864. Merchandise which has been duly entered for warehousing may be withdrawn from warehouse at the designated ports for transportation and exportation by any of the designated routes, either by water or by land; provided the regulations for locking and sealing of cars, or cording, sealing, casing, and branding of packages be complied with. If it be desired to forward the goods by any route not designated, the transportation and exportation withdrawal can not be combined, but must be made for transportation to the frontier port, and a rewarehouse and exportation withdrawal made thereat.

ART. 865. The withdrawal from warehouse for transportation and exportation shall be in the following form, and contain a description of the route particularly set forth:

FORM NO. 93 (OLD No. 72).

Warehouse withdrawal for transportation and export in bond to the Dominion of Canada.

Merchandise to be withdrawn from warehouse by

which was imported by

into this district on the

If withdrawn by other than the party who warehoused the goods, the same authority will be required as in other

cases.

The withdrawal must be made in triplicate, and verified by the oath or affirmation of the exporter according to Form No. 98. Whereupon the collector and naval officer shall estimate the duties, and the exporter shall enter into bond in a penal sum equal to double the duties on the goods, with security satisfactory to the collector, and according to Cat. No. 762.

ART. 866. Upon the execution of this bond, the collector will issue a permit, addressed to the storekeeper, directing him to cause the packages to be duly corded, sealed, cased, or branded, when required, and to deliver the same to the surveyor for exportation. The permit shall be in the following form (Cat. No. 758):

FORM NO. 94 (OLD No. 73.)

Warehouse delivery permit on exportation to the Dominion of Canada. PoᎡᎢ OF

To the STOREKEEPER OF THE PORT:

Custom-House,

You will deliver to the surveyor, first causing the same to be [here insert corded, branded, or sealed, as may be, if the same be required], for exportation to - -, by way of dise], imported into this district on the in the, whereof

housed according to law.

[here describe the merchan

by

was master, from

-, and Collector.

ware

Naval Officer.

From this point the proceedings are identical with those herein before prescribed in respect to merchandise entered for immediate exportation to the Dominion of Canada without warehousing.

Per cent.

Per cent.

Per cent.

Per cent.

Total.

Dutiable value of

packages.

T. D. 7031.

R S., 3002.

R. S., 3003.

The proof of exportation and landing abroad of exportation by sea shall be the same as required on direct exportations in bond from ports on the seaboard, with the addition of the lading certificate, a copy of which shall be delivered to the exporter or his agent, and another copy transmitted to the collector of the port from which the goods were forwarded.

The bond required in connection with such entry may be modified to suit the circumstances of the case, and will run for the same period as prescribed in the case of ordinary export bonds.

§14.

—WITHDRAWAL FOR TRANSPORTATION AND EXPORTATION TO
MEXICO.

ART. 867. Any imported merchandise in the original packages which shall have been duly entered and bonded, in pursuance of the provisions relating to warehouses, may be withdrawn from warehouse for transportation and exportation, without payment of duties, to Chihuahua, in Mexico, by the route of the Arkansas River, through Van Buren, or by the route of the Red River, through Fulton, or by the route of the Missouri River, through Independence, or by such other routes as may be designated by the Secretary of the Treasury. Any imported merchandise duly entered and bonded at Point Isabel [Brownsville], in the district of Brazos de Santiago, or imported and bonded at any other port of the United States, and transported thence in bond and duly rewarehoused at Point Isabel [Brownsville], may be withdrawn from warehouse for transportation and exportation, without payment of duties, to ports and places in Mexico, by land or water, or partly by land and partly by water, by such routes as may be designated by the Secretary of the Treasury.

ART. 868. Any imported merchandise duly entered and bonded in any port of the United States may be withdrawn from warehouse without payment of duties, for transportation and exportation for San Fernando, Paso del Norte, and Chihuahua, in Mexico, through the port of Lavaca, in the collection district of Saluria, in the State of Texas, and be transshipped inland thence to San Antonio, in that State, and from the latter place to the destinations in Mexico, either by way of Eagle Pass, the Presidio del Norte, and [or] San Elizario, all on the Rio Grande.

ART. 869. Imported merchandise duly entered and bonded at a port of the United States, and withdrawn from warehouse in accordance with existing law, for

transportation and exportation for San Fernando, Paso R. S., 3004. del Norte, and Chihuahua, in Mexico, may pass through Indianola, the port of entry for the district of Saluria, in Texas, under such regulations as the Secretary of the Treasury shall prescribe, as well as through the port of Lavaca.

Like withdrawal may be made for immediate transportation and exportation by water to Corpus Christi, Tex., and thence by way of Laredo or Roma, to Mexico.

ART. 870. The packages shall be corded, and lead seals attached thereto, at the expense of the exporter, as required for goods destined for Canada, before leaving the warehouse, unless the merchandise is transported in cars under customs seal.

Every package shall also be marked, under direction of the storekeeper, before the goods are delivered, with the name of the port of departure and the port or place of destination in Mexico.

ART. 871. The withdrawal from warehouse for exportation inland to ports and places in Mexico, by either of the designated routes, shall be in triplicate, in the following form:

FORM NO. 95 (OLD No. 74).

Bond No.

Withdrawal for transportation and export in bond to Mexico.

Merchandise to be withdrawn from warehouse by

which was imported by

master, from

into this district in the and to be transported to [here indicate the port of unloading on the coast], and thence exported —, in Mexico, by way of [here describe the route accurately].

to

This withdrawal shall be verified by the declaration of T.D. 1897. the exporter.

ART. 872. The exporter shall also enter into bond, in a penal sum equal to double the value of goods and duties added, according to the form (Cat. No. 762), which bond shall run for a period of one year.