ART. 916. The consignee of merchandise transported under bond, desiring to export the same immediately on arrival, will promptly notify the collector in writing, who will assume custody of the goods wherever they may be until the necessary entry is completed and permit issued. Should there be any delay in making entry, the goods will be sent by the collector to such warehouse as he may select.

The entry will be made in the following form:

FORM NO. 113 (OLD No. 92).

Rewarehouse entry and withdrawal for immediate exportation.

Bond No. -.

DISTRICT OF
Port of

Entry of merchandise brought into this district by
from
[route or vessel], and now to be immediately
exported by
on board the
was originally imported into
on the

for

which

by

from

day of

9

on

Packages and
contents.

this

day of

Per cent.

before me.

in the

The entry will be verified by the declaration of the T. D. 13462. exporter.

FORM NO. 114 (OLD No. 93).

Declaration of exporter.

I, do solemnly, sincerely, and truly declare that the goods, wares, and merchandise described in the within entry, now delivered by me to the collector of the customs for the port of —————, are truly intended to be exported by me to the port of as stated in the said entry, and by the vessel [or route therein indicated, and are not intended to be relanded or consumed within the limits of the United States. I further declare that, to the best of my knowledge and belief, the said goods, wares, and merchandise are the same in quality, quantity, value, and package (wastage and damage excepted) as at the time of importation.

Total.

Dutiable value of

each package.

Collector.

T. D. 12410.

ART. 917. An export bond having been executed, the collector will issue a permit, to be countersigned by the naval officer in the form, Cat. No. 766.

The entry will be transmitted to the surveyor for the shipment or lading of the goods, with the direction prescribed in form, Cat. No. 769.

The return of the inspector on this entry shall be as follows:

FORM NO. 115 (OLD No. 95).

Return of inspector on goods laden for export.

PORT OF

I,

have examined the goods described in the within entry, and, finding them to agree therewith, they were laden under my supervision on board the

for

Inspector.

§ 24. COMBINED ENTRY FOR REWAREHOUSE AND IMME

DIATE TRANSPORTATION.

ART. 918. Combined entries for rewarehouse and immediate transportation in the United States will be allowed only at ports to which the privileges of the warehouse laws extend, and the entry of merchandise under transportation bond will be allowed only when the merchandise is destined for ports at which bonded warehouses are established.

Such entries shall be made in the following form:

FORM NO. 116 (OLD No. 96).

Combined entry for rewarehouse and withdrawal for immediate transportation.

Bond No.

the

from

Port of

Rewarehouse entry of merchandise imported by
day of

in the
and to be immediately transported, in bond, to
[route or vessel]:

Packages and
contents.

Consigned to

DISTRICT OF

ART. 919. The customs procedure will be so far as applicable the same as that in regard to entries for warehouse and immediate transportation.

The permit on withdrawal will be as follows:

FORM NO. 117.

Delivery permit on entry for rewarehouse and transportation.
PORT OF
Custom-House,

To the INSPECTOR:

You are directed to deliver to the surveyor, for transportation by [route] for the merchandise described per entry as follows: brought into the district by

from

Collector.

Naval Officer.

The permit to lade will be as follows:

FORM NO. 118.

Permit to lade on entry for rewarehouse and transportation.

PORT OF
Custom-House,

To the SURVEYOR:

You will direct an inspector to examine the goods described in this entry, and, if found to agree exactly therewith, to superintend the lading thereof on [route or vessel,] for of which, when completed, he will make due return.

"

Collector.

Naval Officer.

The return of the inspector will be as follows:

FORM NO. 119.

Return of inspector on goods laden under entry for rewarehouse and transportation.

PORT OF

I,

have examined the goods described in the within entry, and, finding them to agree therewith, they were laden, under my supervision, on [route or vessel], for

Inspector.

§ 25. COMBINED ENTRY FOR REWAREHOUSE AND CON

SUMPTION ON ARRIVAL.

ART. 920. If the consignee desire to pay duties and get possession of goods immediately on arrival, a combined entry may be made in the following form, and the transporting vessel or vehicle may be constructively designated as a "warehouse."

T. D. 13462.

FORM NO. 120 (OLD NO. 98).

Entry for rewarehousing and withdrawal for immediate consumption.

Bond No.

Marks.

Entry of merchandise to be
mediate consumption, by
district on the day of
port of
ported into
the

rewarehoused and withdrawn for im-
which was brought into this
from the

by

on the [route or vessel], having been originally imby

in

the

on

day of

Consigned to

Per cent.

DISTRICT OF
Port of

from

ART. 921. In this case no rewarehouse bond will be required, but the duties, which shall be the amount certified as payable on the triplicate entry, having been paid, the collector will issue a permit for delivery in the form prescribed. (Cat. No. 719.)

On receipt of such permit, the inspector will duly ascertain the identity of the goods described, and thereupon deliver the same as directed, and return the permit to the collector with his indorsement of delivery.

Hereafter no declaration will be required on the rewarehousing of imported merchandise which has been withdrawn from warehouse for transportation to a port of delivery, and no further examination of such merchandise will be made at such port than may be necessary for the identification of the goods, except as hereinafter provided. (See articles 856-858.)

Whenever complaint shall be made by the consignees at a port of delivery of error or injustice in the original appraisement, the collector, or officer acting as such, may direct a reappraisement of the goods. Should the appraiser's return at the port of delivery denote a value or classification different from that reported at the port of arrival, subsequent proceedings will be in accordance with article 861.

CHAPTER XII.

EXPORTATION IN BOND OF DISTILLED SPIRITS AND OF
TOBACCO, WITHOUT PAYMENT OF INTERNAL-REVENUE
TAX.

§ 1. EXPORTATION OF DISTILLED SPIRITS.

ART. 922. Distilled spirits may be withdrawn from distillery bonded warehouses, special bonded warehouses, and general bonded warehouses, at the instance of the owner of the spirits, for exportation in the original casks or packages, without the payment of tax, under such regulations, and after making such entries and executing and filing with the collector of the district from which the removal is to be made such bonds and bills of lading, and giving such other additional security, as may be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury. Such spirits may also be so removed in certain cased bottles from distillery and special bonded warehouses; and may be so removed in metallic cans enclosed in wooden packages from distillery warehouses.

ART. 923. All distilled spirits intended for export, as aforesaid, before being removed from the bonded warehouse shall be marked as the Commissioner of Internal Revenue may prescribe, and shall have affixed to each cask or case an engraved stamp indicative of such intention, to be provided and furnished by the several collectors as in the case of other stamps, and to be charged to them and accounted for in the same manner, and for the expense attending the providing and affixing such stamps ten cents for each cask or case and five cents for each package of metallic cans so stamped shall be paid to the collector of internal revenue on making the entry for such transportation. When the owner of the spirits shall have made the proper entries, filed the bonds, and otherwise complied with all requirements as herein provided, the collector of the internal-revenue district in which such spirits shall have been warehoused shall issue to him a permit for the removal and transportation of said spirits to the collector 9095-22

337