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Article.

Distilled spirits, exportation in bond without payment of internal-revenue tax 922-961

Distilled spirits or wines on vessels, report of.

Distribution of sales of unclaimed goods..

Districts, Atlantic seacoast...

District attorneys, suit instituted by, for collection of duties..

Docks, delivery of goods on, and retention on..

Documenting anew of vessels sold or transferred.

Documenting of steamboats

106

1229-1231

141

1417

1215

53

8

1-64

64

Documenting of vessels..

Documenting of vessels, penalties for malfeasance in.

Documents, crafts not to be documented...

Documents, marine, to state separately deductions for gross and register ton-

nage of vessels

Documents-

Official, preparation of....

Of vessels, exchange of

Of vessels, form of abstract of.

Of vessels fraudulently obtained, penalties for..

Of vessels, granting of new, on proof of sale or transfer....

Of vessels, issue of, on death, removal, or resignation of chief officer of
incorporated company.

Of vessels issued and surrendered, abstract of.

Of vessels, record of...

Of vessels to express admeasurements...

Of vessels to express number of decks, tonnage, etc.

"Domestic" animals, definition of.....

Domestic cigars, packing and stamping of reimported.

Domestic products exported and returned..

Appraiser, verification by, of returned domestic products..

Bags, affidavit of importer as to exportation from United States
Bags, domestic, certificate of exportation of....

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Bags, domestic, exported, must be reimported by exporter..

486, 488-492

Bags, domestic, must be packed separately from foreign bags.
Bags, domestic, return of empty or filled..

490

488-497

Bags, flour, domestic, exported filled and returned empty..

Bags, grain, foreign or domestic, part of vessel's equipment if retained
on board'

492

491

Bags, marks and numbers to appear on shipper's manifest.

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Bond to produce proof of exportation from the United States....

Bond for production of certificate of shipper of domestic liquors returned
Bond to produce consular declaration of foreign exporter...

Bonded warehouses in United States, articles manufactured in and

487

485, 489

484

exported from, dutiable on reimportation

485, 487

Brands, internal revenue, on empty packages, erasure of.

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Certificate of exportation from the United States, bond for.

484

Certificate of exportation of domestic bags

486

Certificate of master, in case of exportation and reimportation in same
vessel

489

Certificate of shipper at foreign port as to returned domestic liquors
Clearance from United States must be shown..

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Drawback allowed, duties equal to, payable on reimported goods
Duties, deposit of, and refund on flour bags

485, 487

492

Duties equal to drawback allowed, payable on reimported goods.
Duties paid on returned domestic goods subject to protest..
Duty to be exacted equal to internal-revenue tax remitted
Equipment of vessel, grain bags as..

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Domestic products exported and returned—Continued.

Flour bags, domestic, exported, filled and returned empty.
Internal-revenue marks or brands, erasure of...
Internal-revenue tax remitted, duty to be exacted equal to.
Law in the case of..

Liquors, domestic, certificate of shipper at foreign port
Marks, internal revenue, on empty packages, erasure of.
Oath on returned domestic bags..

Protest, duties paid on returned domestic goods, subject to.

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Waiving of evidence of exportation and consular declaration where
value not over $100..

485

Warehouses bonded, in the United States, articles manufactured in and
exported from, dutiable on reimportation...

485, 487

Drawback-

Allowance of, on goods exported

Domestic tobacco returned, stamping of..

Domestic tobacco, snuff, cigars, and cigarettes, exportation of, under internal-
revenue laws.

"Double enders," marking of names on..

Abandonment of entry, where change of line of shipment is made....
Accounts of manufactures for export open to inspection..

Additional duties under act of 1890 can not be refunded as drawback... 1115,

445

950-961

2

1114-1213

1157

1143

1119, 1185

Affidavit of party receiving goods from importer for delivery to manu-
facturer, form of..

1166

Allowance of damage on goods subject to drawback.

1211

Application for establishment of rate of drawback to be made to the
Secretary of the Treasury.

1196

Ascertainment of duties paid on goods subject to drawback.

1192

Ascertainment of imported materials used in the manufacture of articles
for drawback....

1192

Auditor for the Treasury Department, abstract of debenture certificates
to be sent to

1135

Auditor for the Treasury Department, copy preliminary entry to be

sent to

1143

Auditor for the Treasury Department, monthly estimates for payment
of, to be forwarded to

1134

Bags for drawback.

1173–1187

Bags marked "for drawback," inspecting officers to conduct general
supervision

1182

Bags marked with trade-mark of manufacturer, reserving right of draw-
back

1177

Bags, marking of for drawback.

1177

Bill of lading, failure to produce on entry for drawback, means of relief..
Bill of lading for export must show on whose account goods were
shipped....

1190

1170

Bill of lading for export of goods must be filed with collector..
Bill of lading restricted to customs purposes only, and not negotiable.. 1171
Bill of purchase of bags for export...

1169-1171

1173

Bituminous coal used for fuel on steam vessels, drawback on..
Bond for delivery of goods outside limits of the United States, where
claim for drawback exceeds $100....

1206-1209

1147

Bond for export of goods laden under a preliminary entry, modification
of.

1147

Bond for exportation of goods for drawback, cancellation of..
Bond on exportation of goods for drawback........

1128, 1129

1127

Bonded line of common carriers only to take goods entered for transpor-
tation and exportation..

1123

Bulk, goods in, placed in packages before landing must be exported in
such packages to be entitled to drawback

1117

Cancellation of export bonds by collectors of customs.

1128, 1129

Certificate accepted in lieu of bill of lading, for bags laden for export.. 1177

port other than that of importation, form of
Certificate of exportation of goods for drawback

Drawback-Continued.

Certificate as to intermediate transfer of manufactured articles, form
of....

Article.

1165, 1167

Certificate in case of exportation of goods for drawback, not imported
by manufacturer, form of...

Certificate of collector showing payment of duty on goods exported at

Certificate of manufacturer as to manufacture of imported goods, before
delivery to exporter, form of...........

1165

1164

1126

1167

Certificate of manufacture and transfer, filing of by person purchasing
goods from manufacturer ..

1143

Certificate of manufacture and transfer of domestic goods for drawback,
form of ....

Certificate of manufacturer of bags for export, form of

Certificate of nonlanding, issued by collector at intermediate port, form
of...

Certificates, debenture, may be withheld by collector ten days.
Certificates, debenture to be issued by collector

Certificates, debenture, issue of, payable thirty days from date of clear-
ance of vessel

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Certificates for drawback purposes can not be issued until import entry
is liquidated, or time for filing protest has expired...
Change in shipment, abandonment of first entry
Chemical preparations, exception as to packages..

1211

1157

1117

Claims for drawback, notifications of intention must be given to col-
lector.

1119, 1120, 1141, 1146

Coal, used for fuel on steam vessels, drawback on..
Collector at intermediate port to issue certificate of nonlanding
Collector at port of importation to issue certificate showing payment of
duty on goods exported at another port..

Collector at port of exportation to examine goods and superintend trans-
shipment..

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Comparison of particulars in preliminary entry with records steamship
or transportation line....

1184

Completion of entry for drawback, authority of Secretary of Treasury
required

1189

Cording, sealing, and branding goods for drawback..
Count of goods for drawback, ascertainment of..

1122

1121

Custody of goods by Government must be continuous for drawback
purposes.

1118

Customs officers, failure of, to comply with regulations, means of relief..
Debenture certificates, issue of, by the collector...

1191

1194

Debenture certificates issued, abstract to be sent to Auditor for the Treas-
ury Department..........

1135

1212

Debenture certificates may be withheld by collector for ten days..
Debenture certificates, monthly estimates for payment of......... 1134, 1195
Debenture certificates, payable thirty days from date of clearance of

vessel ....

1194

Debenture certificates, preparation and numbering of.
Debenture certificates to be issued by collector...
Declaration of exportation on preliminary entry of bags exported for
drawback..

1195

1133, 1194

1175

Declaration of exporter before clearance of exporting vessel, form of... 1130
Declaration of party making entry of drawback goods for exportation,
form of...

1148

Declaration of proprietor, foreman, and storekeeper on entry for export.. 1142
Declaration of proprietor of factory as to materials imported and articles
manufactured.

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Drawback on articles made from imported goods, and from domestic

and imported goods....

1136

Drugs, exception as to packages

1117

Drawback-Continued.

Article.

Duties, additional, under act of 1890, can not be refunded as drawback. 1115,

1119, 1185

Duty, discriminating, no drawback of..

1119, 1185

Duty due and paid on goods for drawback, collector to ascertain... 1132, 1192
Duties paid on goods subject to drawback, ascertainment of...
Duty paid on drawback goods regarded as a deposit.....
Duties paid on imported goods must amount to $50 to entitle goods to
drawback..

1192

1132

1117

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Entries of goods must be finally liquidated before allowance of drawback
can be made..........

Entries, preliminary, form of, and distribution of.

Entry, application to Secretary of the Treasury to complete..
Entry, copy of, forwarded to collector port of exportation, in
goods laden for transportation and exportation..

Entry, completion of

1130, 1148, 1189

Entry for drawback covered by preliminary entry must be filed within
sixty days after clearance of vessel

Entry for drawback in duplicate

Entry for drawback must be filed six hours before lading..

1188

1120, 1142

... 1120, 1141

Entry for, ingredients upon which drawback is claimed must be set
forth in....

Entry for, no change or alteration in after filing

Entry for, not to be liquidated without proper certificate of lading
Entry for transportation and exportation, copy of, to be forwarded to port
of exportation...

1157

1157

1156

1125, 1160

Entry of articles for drawback on exportation transported coastwise or
inland, form of...

Entry, particulars to be shown in, where goods are shipped under through
bill of lading from interior port

1144

1151, 1179

Entry, preliminary, covering bags filled with flour or other cereal prod-

ucts

Entry, preliminary, combination of.

Entry, preliminary, declaring intention to claim drawback, filing of..
Entry, preliminary, of bags exported for drawback..

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1179

1175, 1177, 1178

1141

1175

1122

1157

1120

1126, 1162

Exporter must file sworn statement with collector showing all facts to
enable collector to liquidate entry for drawback..
Exporter, party named as shipper or consignee in bill of lading, held
to be

Extract from manufacturer's certificate as to bags for export, form of ..
Failure of customs officers to comply with regulations, means of relief.
Failure of party making entry to produce bill of lading, means of relief.
Fees, none attach to certificate of nonlanding issued by collector at inter-
mediate port....

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Goods in bonded warehouse, drawback of duties, on exportation within
three years

1114-1135

1114, 1117

Goods removed from custody of the Government, no drawback on.. 1118
Goods upon which duties have been paid, drawback on exportation
from customs custody

1115

Identity of imported materials in goods for drawback.

1138

Importer of goods for drawback, not the manufacturer, form of certifi-
cate of....

1165

Inspecting officers to ascertain particulars of record of exporting steam-
ships or transporting lines

1183

Inspection of goods for export, due notice of..

1154

Inspection, official, exporters or shippers must provide facilities for.... 1154
Lading, no goods shall be inspected or laden on order for, issued more
than 120 days.

1146, 1181

Drawback-Continued.

Lading of goods for export, proceedings where inspector is unable to
certify..

Article.

1156

Lading of goods on vessel not originally specified, inspector to be notified 1155
Lading under preliminary entries, extension of time for..

1181

1125, 1145

Line of vessels or steamers by which goods are to be exported, shipped
on a through bill of lading, party making entry to name..
Liquidation of import entries of goods must be complete before allow-
ance of drawback

Liquors, exception as to packages.

1210, 1211
1117

Manifest of goods laden on each vessel or conveyance, form of.............

1124, 1160

Manifest of registered vessels must designate goods entitled to

148

Manifest to accompany car or vessel to port of exit..

1125, 1160

Manufacturer's certificate as to bags for export, form of .

[blocks in formation]

Meats cured in the United States with imported salt, drawback of
duties
Money for payment of debenture certificates, accounting of....... 1134, 1195
Naval officer, action conjointly with collector in allowance of drawback 1213
Nonlanding, certificate of, issued by collector at intermediate port, form
of

Notice of intent to export.

1163
1149-1153, 1158, 1180

Notifications of intention to claim drawback must be filed with col-
lector.....

Oil cake, no allowance for drawback..

1119-1120, 1141, 1146

On goods in warehouse over three years, denied on exportation...
On goods withdrawn from bond for exportation within three years.
One per cent of amount of drawback retained by the United States

Opium prepared, no drawback on.

1137

1221

766

1116,

1133, 1136, 1192

Order for lading issued more than 120 days, no goods inspected or laden
under

1119

1146, 1181

Payment of drawback to manufacturer or producer in case of sale or
consignment

Payment of drawback to manufacturer, producer, or exporter

1140, 1177
1133,

1138, 1139, 1194

Preliminary entry covering bags filled with flour or other cereal prod-

ucts
Preliminary entries, combination of

1179
1175, 1177, 1178

Preliminary entry declaring intention to claim drawback, filing of. 1141, 1142
Preliminary entry, form of..

1143

Preliminary entry, goods covered by not laden within 120 days from
date of filing of entry.
1146, 1181
Preliminary entry, modification of export bond for goods laden under.. 1147
Preliminary entry of articles for export, transported coastwise or
inland.

1144

Preliminary entry of bags exported for drawback, form of....
Preliminary or other entry not received at port of exportation, inspector
shall identify goods by notice of intent to export..........

1175

1180

Protest, as to goods, the subject of drawback.

1211

Quantity or measure of foreign and domestic goods must appear... 1136, 1154
Rate of drawback must be fixed by Secretary of the Treasury before
allowance made..

Records from which amount of duty paid on material used is to be
determined

Refund of duties on imported salt used in curing meats in the United
States...

1196

1193

1197-1205, 1210

Sale or consignment of articles by manufacturer or producer, paymen.
of drawback, in case of reservation of right..

1140, 1148, 1177

Salt imported, used in curing meat in the United States, drawback of
duties

1197-1205, 1210

Samples, selection of by expert sampler and delivery to collector... 1159
Sampling of goods for export, due notice of

Sampling, official, exporters must provide facilities for.

1154

1154

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