REQUEST FOR RETURN OF, AND RECEIPT FOR BILL OF LADING

covered by the bill of lading described below, issued by

Section 484 (j) provides that the merchandise shall be released from customs custody only to or upon the order of the carrier by whom the merchandise is brought to the port at which entry is made, except that merchandise in a bonded warehouse shall be released from customs custody only to or upon the order of the proprietor of the warehouse.

CONSIGNEE

PER

ADDRESS

Figure 45.-Order for release of merchandise.

Chapter VII.-IMPORT RESTRICTIONS

THE CUSTOMS SCHEDULES

HOW TO DETERMINE DUTY

All articles imported into the United States are subject to duty unless specifically exempted therefrom. The principal statute prescribing rates of duty and providing for exemptions from duty is the Tariff Act of 1930, copies of which may be obtained from the Superintendent of Documents, Government Printing Office, Washington, D. C., for 20 cents (stamps not accepted). (See fig. 46.)

In several instances, rates of duty prescribed in the tariff act have been modified by proclamations of the President made under authorities granted him in section 336 (the flexible tariff) and section 350 (Trade Agreements Act) of the Tariff Act of 1930. Additional changes of these kinds may be expected from time to time.

The rates of duty and similar charges in force are ad valorem, specific, or compound.

Ad valorem duties and the ad valorem element of compound rates of duty are assessed on the basis of the dutiable value as provided for in sections 402 and 503 of the Tariff Act of 1930. In certain specific cases the paragraph of the tariff act providing for the rate of duty, or a proclamation of the President under section 336 of the tariff act, requires the assessment of duty on the basis of the American selling price of a competitive domestic article, or the United States value of the imported article. These values are defined in section 402 of the tariff act.

Unless the paragraph of the tariff act prescribing the rate of duty specifically provides otherwise, specific rates of duty and the specific element of compound rates of duty are assessed on the net quantity (pounds, square yards, gallons, etc.) of the imported goods. The ton referred to in tariff provisions is a ton of 2,240 pounds, except in cases where the statute specifies a ton of 2,000 pounds. The tariff gallon is the American gallon of 231 cubic inches.

Imported articles may be free of duty under some provision of the free list of the tariff act, either unconditionally, as in the cases of bananas and coffee, or conditionally, as in the cases of some kinds of church goods and certain effects of persons arriving in the United States from abroad.

Whether articles are dutiable or free under the schedules of the tariff act, they may be subject to the assessment of supplementary or additional duties under special provisions of the act; to import taxes under the Revenue Act of 1932, as amended; to compensating taxes under the Agricultural Adjustment Act, as amended; and to internalrevenue taxes under the internal-revenue statutes. In a few instances of minor importance a provision for exemption from duty appears in a statute other than the tariff act, as in the case of articles imported

for exhibition at the international exposition held in Chicago in 1933 and 1934.

There is at the present time no governmental publication in which all rates of duty, similar charges, and exemptions are compiled.

Publications of this kind are privately issued from time to time without official sponsorship.

TREASURY DECISIONS

Rulings of the Bureau of Customs of general interest to importers are published in the weekly Treasury Decisions and subsequently in

bound volumes. Judicial decisions classifying imported articles for tariff purposes and construing and applying other than the classification provisions of the tariff laws appear in the same publications. The weekly Treasury Decisions may be obtained from the Superintendent of Documents, Government Printing Office, Washington, D. C., for 10 cents per copy, or at a subscription price of $3 per year (stamps not accepted).

OTHER REGULATIONS

Regulations promulgated by the Secretary of the Treasury pursuant to various general and specific provisions of the tariff laws are published in the Customs Regulations of 1931, a copy of which may be obtained from the Superintendent of Documents for $2 (stamps not accepted). Amendments to these regulations and supplementary customs regulations are published from time to time in the weekly Treasury Decisions.

THE UNITED STATES CONSULAR INVOICE

The general rule is that a consular invoice shall be obtained for importations of merchandise exceeding $100 in value; but there are certain exceptions to this rule provided by law.

The prescribed invoice forms may be procured from American consular officers abroad, who will furnish information regarding the preparation and disposition of the same.

BASIS OF APPRAISAL

The price paid for imported merchandise is not necessarily controlling for duty purposes, as customs appraisers are guided by the law in arriving at the value. The foreign or the export value of such or similar merchandise which is freely offered to all purchasers in wholesale quantities in the principal markets of the country of exportation, whichever is higher, is taken by the appraiser. If no such values exist, the United States value of such or similar imported merchandise is found by the appraiser, and in the absence of any such values the cost of production becomes the basis of appraisement. However, the law provides that ad valorem duties shall be assessed on the value declared by the importer at the time the customs entry is filed or the value found by the appraiser, according to the method above described, whichever is higher. (See fig. 47.)

If the appraised value of merchandise subject to a duty based on value exceeds the entered value, a duty of 1 percent accrues under the law for each 1 percent that the appraised value exceeds the entered value, in addition to the regular duty to which the particular merchandise is subject. If the undervaluation in such a case exceeds 100 percent, the merchandise becomes subject to forfeiture.

In cases where the appraised value exceeds the entered value, and the importer wishes to contest the appraised value, an appeal for a reappraisement of the merchandise by the United States Customs Court must be filed with the collector of customs within 30 days after receipt of the written notice of appraisement.

33514°-38-15