be 498 (a) (10)," Tariff Act of 1930, may be approved by the collector without the approval of the Commissioner's office: (1) Articles which are second-hand; (2) Articles which have become deteriorated or damaged before importation otherwise than as specified in section 498 (a) (2); (3) Articles which are not the subject of a commercial transaction; and (4) So-called overages or dock accumulations which cannot be identified t with any particular shipment. Entry by appraisement for articles not provided for above shall be allowed only with the approval of the Commissioner's office. Each request for such approval shall be filed in triplicate with the collector and shall state in detail the reasons for the request for entry by appraisement. (c) An application for an entry by appraisement shall not be approved after the merchandise has been apE praised or released from customs cusetody, nor for damaged merchandise when the damage occurs after importation. الله (d) The consignee or owner shall in all cases furnish any bills or statements of cost relating to the articles which may be in his possession and a declaration that he has no other information as to the value of the articles and is unable to obtain such information or to determine the value of the articles for the purpose of making formal entry thereof. (e) After submission, if acceptable, the application, together with any bills or statements relating to the cost or value of the merchandise, shall be forwarded to the appraiser, who shall report the result of his appraisement and his advisory classification of the merchandise thereon and return it with its attachments to the collector. Duties shall be assessed in accordance with the values reported by the appraiser; but the importer may substitute an entry for warehouse at any time within 1 year from the date of importation, provided the merchandise has remained in continuous customs custody. (f) Any additional expense for cartage, storage, or labor occasioned by reason of an entry by appraisement shall be borne by the importer. (Sec. 498, 46 Stat. 728, as amended; 19 U.S.C. 1498) § 8.51 Informal entries.40 "(11) Merchandise within the provisions of paragraph 1631 of this Act. (b) *** The Secretary of the Treasury is authorized to include in such rules and regulations any of the provisions of section 484 or 485 of this Act (relating, respectively, to entry and to declaration of merchandise generally)." (Tariff Act of 1930, sec. 498, as amended; 19 U.S.C. 1498) customs Form 5119 or 5119-A. The nonserially numbered customs Form 5119 or 5119-A may be prepared by importers or their agents or by customs officers when it can be presented to a customs cashier or acting cashier for payment of duties and taxes and for numbering of the entry before the merchandise is examined by a customs officer. Where there is no customs cashier or acting cashier serially numbered forms must be used, and they will be prepared by a customs officer unless such forms can be prepared under his control by the importers or their agents for immediate use in clearing merchandise under the informal entry procedure. The condi tions for the preparation of nonseriallynumbered customs Form 5119 or 5119-A by importers or their agents, described above, do not apply to the acceptance of these entries for shipments not exceeding $250 in value released under an immediate delivery permit in accordance with § 8.59. Each informal entry shall contain an adequate description of the merchandise and the number of the paragraph under which the merchandise is classified. An additional copy of the entry form, marked or stamped "For Internal Revenue Purposes," shall be prepared for each entry covering tobacco materials, tobacco products, cigarette papers and tubes when the entry of those articles is subject to Part 275 of the regulations of the Internal Revenue Service (26 CFR Part 275) and tax is payable to customs upon release of such articles or if tobacco materials are to be released in accordance with § 11.2a (a) of this chapter; and on each such entry on which tax is payable to customs the separate statement for tax purposes required by 26 CFR 275.81 shall be made on the entry form; but no such extra copy or separate statement is required for tobacco products imported solely for the personal consumption of the importer or for disposition as his bona fide gift. This form may also be used for the entry of household or personal effects or tools of trade entitled to free entry under schedule 8, part 2A, Tariff Schedules of the United States, but any such articles imported in the baggage of their owner shall ordinarily be included in his baggage declaration. This form may also be used for the entry of (1) books or other articles imported by a society, institution, school, or library and classifiable under item 850.10 or 851.10, Tariff Schedules of the United States; (2) effects not exceeding $250 in value of citizens of the United States dying abroad; and (3) household and personal effects as described in section 498(a) (4) of the Tariff Act of 1930, as amended, when entered under item 806.20, Tariff Schedules of the United States, and the value of the repairs or alterations thereto does not exceed $250. An informal entry may be prepared for any installment, not exceeding $250 in value, of a shipment arriving at different times and in such case need not be considered in connection with invoice requirements for the balance of the series or otherwise as an installment shipment within the purview of § 8.12. (b) The estimated duties and taxes, if any, shall be deposited at the time the entry is presented and accepted by a customs officer, whether at the customhouse or elsewhere. If upon examination of the merchandise further duties or taxes are found due, they shall be deposited before release of the goods by customs. When the entry is presented elsewhere than where the merchandise is examined, the permit copy shall be delivered through proper channels to the customs officer who will examine the merchandise. (c) The collector may, when he deems it necessary for the protection of the revenue, require a formal entry, customs Form 7501, for any such merchandise. Individual shipments for the same consignee, when such shipments are valued at $250 or less, may be consolidated on customs Form 7501. (d) No special customs invoice is required but, in the case of merchandise imported pursuant to a purchase or agreement to purchase or intended for sale, the consignee shall produce the commercial invoice covering the transaction or, in the absence thereof, an itemized statement of value. (e) The collector may, in his discretion, require any merchandise entered in accordance with this section to be regularly examined and appraised. (Sec. 498(a), 46 Stat. 728, as amended; 19 U.S.C. 1498(a)) § 8.51a Entry of certain shipments of unconditionally or conditionally free merchandise. A shipment not exceeding $250 in value which is (a) unconditionally free of duty and not subject to any quota or internal-revenue tax, or (b) conditionally free and all conditions for free entry are met at the time of entry, may be released upon examination and identification by a customs officer and the filing by the importer of customs Form 7523, in duplicate, supported by evidence of the right to make entry; Provided, That this procedure shall not be followed in the case of American goods returned for the entry of which customs Form 3311 has been prescribed by § 10.1, returning residents' purchases for the clearance of which customs Form 3351 or 3419 has been prescribed by §§ 9.10 and 10.20 of this chapter, or effects and tools of trade released under customs Form 3297 or 3299 without other entry in accordance with § 10.20 of this chapter. (Sec. 498 (a), 46 Stat. 728, as amended; 19 U.S.C. 1498(a)) §8.52 Packed packages; marking; entry; when entry not required. (a) Packed packages, which may be separately entered under the provisions of section 484(f), Tariff Act of 1930, as amended," and § 8.8 (f), shall be marked Eto indicate that they are packed packages. . (b) Entire packed packages, or one or more of the enclosures thereof, may be entered on any form of formal or informal entry applicable thereto. No entry is required for parcels contained in packed packages where the individual parcel contains merchandise unconditionally free of duty and not exceeding $250 in value. (Sec. 484, 46 Stat. 722, as amended; 19 U.S.C. LANDING AND DELIVERY OF ARTICLES FOR SARY § 8.59 Application; entry; procedure. (a) "Articles, the immediate delivery of which is necessary," for which special permits for delivery are authorized by section 448 (b), Tariff Act of 1930,“ shall ཕ་་་ * One or more packages arriving on one vessel or vehicle addressed for delivery to one person and imported in another package containing packages addressed for delivery to other persons may be separately entered, under such rules and regulations as the Secretary of the Treasury may prescribe. (Tariff Act of 1930, sec. 484 (f), as amended; 19 U. S. C. 1484 (f)) be construed to include, in addition to perishable articles, any other articles in connection with which it is definitely established that delay in securing release would occasion unusual loss or inconvenience to the importer or to the carrier bringing the merchandise to the port. The term "formal entry" in the said section 448 (b) means the process of making entry and does not specify a kind of entry. (b) Special permits for the delivery of articles of a class referred to in paragraph (a) of this section prior to entry shall be granted only in cases where the collector of customs shall be satisfied that such delivery can be permitted with safety to the revenue. (c) Applications for special permits for the delivery of imported articles prior to entry therefor shall be made in duplicate on customs Form 3461 and shall be supported by evidence satisfactory to the collector of the right of the applicant to make entry for the articles with respect to which the application is filed. Designations and orders for examination of merchandise to be released under immediate delivery permits may be made before the arrival of the merchandise by the collector, the assistant collector, a deputy collector, or a customs officer officially acting as one of the foregoing. Such designations and orders shall be made in the space provided therefor on the special permit, customs Form 3461, when possible, and the designations may be by minimum percentages of packages or quantities which shall be examined, unless the collector shall be of the opinion that the proper protection of the revenue requires packages to be otherwise designated for examination. Information as to particular packages designated for examination, when less than the total number of packages in the shipment, shall not be given or be accessible to anyone, other than the customs officers necessarily concerned prior to the arrival of the merchandise within the limits of the port. If the collector is satisfied that the conditions warrant such action, a special permit may be granted to cover the delivery prior to entry of a class or classes of articles particularly described in the application for such permit and imported during a period not to exceed 1 year. In such case the fact of release of the merchandise, together with such supplemental information as may be necessary to identify the shipment and "The Secretary of the Treasury is authorized to provide by regulations for the issuing of special permits for delivery, prior to formal entry thereof, of perishable articles and other articles, the immediate delivery of which is necessary.” (Tariff Act of 1930, sec. 448 (b); 19 U.S.C. 1448 (b)) determine its quantity and value, shall be noted on the manifest and initialed by the customs officer who releases the merchandise. (d) No permit for the delivery of imported articles prior to entry being made therefor shall be issued until there has been filed in connection with the application for such delivery a single entry bond on customs Form 7551, with approved corporate surety, or a term bond on customs Form 7553, with approved corporate surety (see § 25.4 (a) (9) and (10) of this chapter as to amounts of such bonds). When the transaction involves articles of a kind which is subject to a tariff-rate quota and such articles are released at a time when the pertinent quota is filled, the full rate or rates shall be used in computing the estimated duties and taxes for the purpose of determining the amount of the single-entry bond. The term bond may be filed in connection with a single application to cover several importations during a period of not more than 1 year, or in connection with several applications to be filed during a period of not more than 1 year. A general term bond on customs Form 7595 is also applicable to the landing and delivery of articles for which immediate delivery is necessary. (e) If there is available sufficient information as to the quantities and values of the merchandise for a proper estimation of the duties and any taxes which will be payable, there may be deposited with the application for a special permit all the papers, including an entry bond, in proper form for making entry for consumption in accordance with § 8.4 (d), but no deposit of duties or taxes shall be permitted for the shipment until such time as entry could be made therefor in accordance with § 8.4. (f) In the case of articles of a class referred to in paragraph (a) of this section, arriving from Canada or Mexico when the customhouse is closed and destined to places other than the port of arrival, the application and the evidence of the right to make entry may be submitted to the chief customs officer on duty and a special permit may be issued for their release, provided the person making application has on file in the customhouse a special term bond as described in paragraph (d) of this section. (g) Except as otherwise prescribed in this chapter, entry shall be made including deposit of estimated duties and taxes, within 4 days after the day on which the articles are released under a special permit. In computing the period within which entry and deposit must be made under this paragraph, the day of release, Saturday, Sunday, and holidays shall be excluded. Notwithstanding the foregoing, the time within which entries (including deposit of estimated duties and taxes) shall be filed covering articles of a kind which is subject to a tariff-rate quota which are released under a special permit at a time when the pertinent quota is filled shall expire in any event not later than midnight on the last day before the applicable quota again opens and no extension beyond such midnight shall be granted. Each formal consumption entry, except where the collector has approved the use of a consolidated report on the summary sheet (customs Form 6417) in lieu of the reports on customs Form 7501-A, or informal entry for merchandise released under a term immediate delivery permit shall be accompanied by an entry permit on customs Form 7501-A, 5119, or 5119-A, as applicable, for execution by customs officers on the permit of the reports of action. Such consolidated report, which may be printed or rubber stamped in the space on the summary sheet normally used to designate examination packages, shall read substantially as follows: I certify that the merchandise covered by this entry has been (1) examined or sampled, (2) weighed, gauged, or measured or stamped as directed, or invoiced or entered quantities accepted (check one box, if applicable) and (3) released under immediate delivery permit No. on ---- (Date) and that it was in apparent good order, except as noted below: If no exceptions, note ("None") (Inspector-Acting Examiner) Unless needed by customs for noting the entry number on the manifest, no entry permit on customs Form 7501-A, 5119, or 5119-A is required to accompany an entry for merchandise released under an immediate delivery permit (customs Form 3461) for a single importation. Upon request, the local collector of customs will advise whether an entry permit is required. Where merchandise to be released on an immediate delivery permit is examined and customs notations as to values and classifications are made on the covering invoices which are then filed by the importer as part of the entry, the entry for the merchandise shall be made, including deposit of estimated duties and tares, within 6 days after the day on which the articles are released under the immediate delivery permit. This time period is, however, subject to the limitation set forth above as to articles subject to a tariff-rate quota. This privilege may be granted for individual entries or for special permits granted for a period not to exceed 1 year. (h) Entry under paragraph (g) of this section shall not be required for prohibited articles (1) which are exported or destroyed within the period for entry specified in paragraph (g) of this section, or (2) for which entry for exportation or application to destroy is made during such period provided such prohibited articles are promptly exported or destroyed. The conditions governing the exportation or destruction of prohibited articles covered by entries for consumption with remission or refund of duty under section 558 (a) (2) of the Tariff Act of 1930, as amended, and the regulations thereunder shall apply to such exportation or destruction. Direct export or transportation and exportation entries made for prohibited articles for which no formal or informal entry for consumption is filed shall have conspicuously stamped or imprinted thereon the legend: Prohibited Merchandise; Other Entry Filed. No payment of $25, if he is satisfied that the delay in filing the entry was not due to willful negligence and was occasioned by circumstances reasonably beyond the control of the parties. (1) If entry, when required, is not timely made the collector shall make an immediate demand for liquidated damages in the entire amount of the bond in the case of a single-entry bond. When the transaction has been charged against a term bond, the demand shall be for the amount that would have been demanded if the merchandise had been released under a single immediate delivery and consumption entry bond. Unless prompt action is taken looking to the settlement of the claim, the collector shall discontinue allowing immediate delivery of articles imported by or for the account of the person in default. (k) Except in the case of articles entered in accordance with § 8.51, the collector shall give timely notice of the arrival of the vessel or vehicle to the appraiser, who shall promptly detail an officer to examine the merchandise, except that when the vessel or vehicle arrives at night or on a Sunday or holiday, and the articles consist of fruits, vegetables, or other merchandise which it is practicable to appraise by means of samples, the discharging inspector shall take samples in such manner and in such quantities as the appraiser may direct and retain them for examination on the next business day. The discharging inspector shall not release the merchandise to the carrier until it has been examined or adequate samples have been taken when appraisement is to be made by sample. Examination and release of merchandise under the special delivery provisions of this section shall not be made unless there is first furnished to the examining officer an invoice, waybill, or other satisfactory document setting forth an adequate description of the merchandise and the quantities thereof, together with the values or approximate values thereof when the latter information is needed in connection with the examination. If an annual special delivery permit is involved, the invoice, or other document so presented to the examining officer shall also have shown thereon, when possible, the special delivery permit number, to facilitate the identification of the importation with the permit. (j) When liquidated damages have been assessed for failure to file a timely entry for merchandise not subject to a quota which has been released under a special permit and the importer files an application for relief, the collector may cancel such liquidated damages upon the (1) In all other respects the procedure shall be the same as in the case of other imported merchandise. (Secs. 448, 484, 558, 623, 46 Stat. 714, 722, as |