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Chapter VI.-CUSTOMS PROCEDURE
Imported merchandise must be entered with customs at the port of arrival by the importer or his agent duly authorized in writing. There are various kinds of customs entries, each serving a particular purpose. They are named as follows, together with a brief description of their use:
Consumption entry.—Consumption entries are divided into two classes—the free consumption entry and the dutiable consumption entry. The free consumption entry, as its name indicates, covers merchandise which is entered as not being subject to duty for which a consumption permit is granted. (See fig. 25.) The dutiable consumption entry covers merchandise entered as dutiable for which a free permit is issued. (See fig. 25.). The consumption entry is used when the importer desires to pay the duties, if any, and secure the release of the merchandise from customs. All customs formalities are completed under this entry.
Warehouse entry. The warehouse entry is distinguished from the consumption entry in that the duties are not required to be paid at the time of entry. The importer must give a warehouse entry bond, and the merchandise must be deposited in a bonded warehouse, where such merchandise may remain during the prescribed warehouse period. Each withdrawal from bonded warehouse requires a particular form of entry, and a description of each of these will appear later. Warehouse entry is not permitted for goods not subject to duty, perishable articles, or explosives. (See fig. 25.)
Warehouse withdrawal for consumption entry:—When the importer desires to secure release from customs of merchandise in bonded warehouse, a "warehouse withdrawal for consumption entry" is filed for the quantity to be withdrawn, duty being paid only on such portion as is withdrawn. (See figs. 26 and 27.)
Warehouse withdrawal conditionally free.-Certain articles may be withdrawn under certain conditions free of duty-for example, supplies for certain classes of vessels and salt for curing fish. (See fig. 28.)
Withdrawal for exportation for transportation and exportation entry - Under this type of entry, merchandise in warehouse is withdrawn for the purpose of exporting it from the United States within the warehousing period, without the payment of duty. The transportation feature arises where the port of exportation is other than the port at which the merchandise is warehoused.
Withdrawal for transportation entry. When it is desired to transfer merchandise in warehouse to some other port of entry in the United States without the payment of duty, this is the appropriate entry to be used. (See fig. 29.)