7.11

Guantanamo Bay Naval Station. AUTHORITY: §§ 7.1 to 7.11 issued under R. S. 251, sec. 624, 46 Stat. 759; 19 U. S. C. 66, 1624. Statutory provisions interpreted or applied and special rule making authority are cited to text in parentheses.

SOURCE: §§ 7.1 to 7.11 appear at 13 F. R. 7957, Dec. 18, 1948, except as otherwise noted.

§ 7.1 Puerto Rico; spirits and wines withdrawn from warehouse for shipment to; duty on foreign-grown coffee. (a) When spirits and wines are withdrawn from a bonded manufacturing warehouse for shipment in bond to Puerto Rico pursuant to section 311, Tariff Act of 1930, as amended,' the warehouse

"All laws affecting imports of articles, goods, wares, and merchandise from foreign countries shall apply to articles, goods, wares, and merchandise and persons coming from the Canal Zone, Isthmus of Panama, and seeking entry into any State or Territory of the United States or the District of Columbia." (33 Stat. 843; 19 U. S. C. 126)

The customs administration of the said Canal Zone is under the jurisdiction of the Governor of the Panama Canal. (T. D.'s 26163, 28815, 30254, 30448, 39402, C. D. 530)

For the treaty between the United States and the Republic of Panama see 33 Stat. 2234. • Distilled spirits and wines which are rectified in bonded manufacturing warehouses, class six, and distilled spirits which are reduced in proof and bottled in such warehouses, shall be deemed to have been manufactured within the meaning of this section and may be withdrawn as herein before provided, and likewise for shipment in bond to Puerto Rico, subject to the provisions of this section, and under such regulations as the Secretary of the Treasury may prescribe, there to be withdrawn for consumption or be rewarehoused and subsequently withdrawn for consumption: Provided, That upon withdrawal in Puerto Rico for consumption, the duties imposed by the customs laws of the United States shall be collected on all imported merchandise (in its condition as imported) and imported containers used in the manufacture and putting up of such spirits and wines in such warehouses: Provided further, That no internalrevenue tax shall be imposed on distilled

withdrawal shall contain on the face thereof a statement of the kind and quantity of all imported merchandise (in its condition as imported) and imported containers used in the manufacture and putting up of such spirits and wines. The duty assessed on the imported merchandise and containers so used, and their classification and value, shall be shown on the withdrawal in accordance with § 8.34 of this chapter. If no imported merchandise or containers have been used, the warehouse withdrawal shall bear an endorsement to that effect. (See § 22.26 of this chapter.)

(b) The spirits and wines shall be forwarded in accordance with the general provisions of the regulations governing the transportation of merchandise in bond, Part 18 of this chapter.

(c) A regular entry shall be made for all foreign-grown coffee shipped to Puerto Rico from the United States, but consular invoices shall not be required for such shipments.'

(Secs. 311, 319, 484 (a), 46 Stat. 691, as amended, 696, 722, as amended; 19 U. S. C. 1311, 1319, 1484 (a))

§ 7.8 Guam, Wake Island, Midway Islands, Kingman Reef, and American Samoa. (a) Merchandise arriving in the United States from Guam, Wake Island, Midway Islands, Kingman Reef, or American Samoa " shall be entered but shall spirits and wines rectified in class six warehouses if such distilled spirits and wines are exported or shipped in accordance with the provisions of this section, (Tariff

Act of 1930, sec. 311, as amended; 19 U. S. C. 1311)

Section 319, Tariff Act of 1930, authorizes the Legislature of Puerto Rico to impose a duty on coffee imported into Puerto Rico, including coffee grown in a foreign country coming into Puerto Rico from the United States, and the Legislature of Puerto Rico has imposed such a duty.

14 Guam, Wake Island, Midway Islands, Kingman Reef, and American Samoa are American territory, but not within the customs territory of the United States. Importations into those islands are not governed by the Tariff Act of 1930 or these customs regulations. The customs administration of American Samoa is under the Jurisdiction of the Department of the Interior (Office of Territories). The customs administration of Wake Island is under the Jurisdiction of the Department of Commerce (Civil Aeronautics Administration). The customs administration of Midway Islands and Kingman Reef is under the jurisdiction of the Department of the Navy. The customs administration of Guam is under the Government of Guam.

be admitted free of duty if accompanied by a certificate of the chief customs officer at the port of shipment showing such merchandise to be the growth or product of those islands or actual importations into the islands. Merchandise arriving from those islands for which no such certificate is furnished shall be subject to duty as if imported from a foreign country. In the absence of such a certificate at the time of entry, a bond on customs Form 7551, 7553, or other appropriate form, may be given for its production. Shipments by mail or otherwise, valued at $25 or less, if the growth or product of those islands, are not required to be accompanied by such certificates; but in the case of shipments claimed to be actual importations into said islands, the proper certificate shall be required as a condition to admission free of duty, regardless of the value of the shipment.

(b) Invoices certified by the chief customs officer in Guam, Wake Island, Midway Islands, Kingman Reef, or American Samoa shall be required in connection with the entry of all dutiable merchandise from those islands in shipments valued at more than $250, except that no such invoice shall be required for any merchandise which would be exempt under § 8.15 of this chapter from the requirement of a certified invoice if imported from a foreign country, or when the merchandise is covered by a certificate of origin or of actual importation into the island from which it arrives.

(c) Merchandise may be withdrawn from bonded warehouse under section 557, Tariff Act of 1930, as amended, for shipment to Guam, Wake Island, Midway Islands, Kingman Reef, and American Samoa without payment of duty, or with refund of duty if the duty has been paid thereon, in like manner as for exportation to foreign countries. No drawback of customs duties is allowable under section 313, Tariff Act of 1930, on articles manufactured or produced in the United States with the use of imported merchandise and shipped to Guam, Wake Island, Midway Islands, Kingman Reef, or American Samoa. No drawback of internal-revenue tax is allowable under section 313 of the tariff act on articles manufactured or produced in the United States with the use of domestic tax-paid alcohol and shipped to Wake Island, Midway Islands, or Kingman Reef. (See § 22.22 of this chapter.)

(Secs. 309, 313, 482 (f), 557, 46 Stat. 690, as amended, 693, as amended, 720, 744, as

amended; 19 U. S. C. 1309, 1313, 1482 (f), 1557) [13 F. R. 7957, Dec. 18, 1948, as amended by T. D, 52252, 14 F. R. 3618, July 1, 1949; T. D. 53336, 18 F. R. 5406, Sept. 9, 1953; T. D. 53399, 18 F. R. 8687, Dec. 24, 1953]

§ 7.9 Virgin Islands. (a) When articles coming into the United States from the Virgin Islands in shipments valued at more than $25 are sought to be admitted free of duty under the provisions of section 1394, title 48, United States Code," there shall be filed in connection with the entry a certificate of origin on Treasury Department Special Form No. 1, signed by the collector or deputy collector of customs at the port of shipment in the Virgin Islands. Such certificate shall not be required for shipments by mail or otherwise valued at $25 or less.

(b) When merchandise arrives unaccompanied by a certificate of origin, or when any document necessary to complete entry is lacking, a bond for the production thereof may be taken on customs Form 7551, 7553, or other appropriate form, except that a bond for the production of a bill of lading shall be taken on customs Form 7581.

(c) An invoice certified by the collector or a deputy collector of customs in the Virgin Islands shall be required in connection with the entry of each shipment of dutiable merchandise valued over $250, except that no such invoice shall be required if the shipment would have been exempt under § 8.15 of this chapter from the requirement of

15 "There shall be levied, collected, and paid upon all articles coming into the United States or its possessions from the Virgin Islands the rates of duty and internal-revenue taxes which are required to be levied, collected, and paid upon like articles imported from foreign countries: Provided, That all articles, the growth or product of, or manufactured in, such islands, from materials the growth or product of such islands or of the United States, or of both, or which do not contain foreign materials to the value of more than 20 per centum of their total value, upon which no drawback of customs duties has been allowed therein, coming into the United States from such islands shall be admitted free of duty. In determining whether such a Virgin Islands article contains foreign material to the value of more than 20 per centum, no material shall be considered foreign which, at the time the Virgin Islands article is entered, or withdrawn from warehouse, for consumption, may be imported into the continental United States free of duty generally." (48 U. S. C. 1394)

a certified invoice if it had been imported from a foreign country, or when the merchandise is covered by a certificate of origin provided for in paragraph (a) of this section.

(d) Merchandise may be withdrawn from bonded warehouse under section 557, Tariff Act of 1930, as amended, for shipment to the Virgin Islands without payment of duty, or with benefit of drawback if the duties have been paid thereon, in like manner as for exportation to foreign countries. No drawback can be allowed under section 313, Tariff Act of 1930, on articles manufactured or produced in the United States with the use of imported merchandise and shipped to the Virgin Islands.

(Sec. 482 (f), 46 Stat. 720; 19 U. S. C. 1482 (f)) [13 F. R. 7957, Dec. 18, 1948, as amended by T. D. 53336, 18 F. R. 5406, Sept. 9, 1953; T. D. 53399, 18 F. R. 8687, Dec. 24, 1953]

§ 7.10 Swan Islands. Products of the Swan Islands brought into the United States shall be admitted free of duty, provided evidence of their origin as such products is furnished in connection with entries filed therefor.

§ 7.11 Guantanamo Bay Naval Station. Articles of foreign origin may enter the area (both land and water) of the Guantanamo Bay Naval Station free of duty, but such articles shall be subject to duty upon their subsequent entry into the United States.

8.33

Estimation of duties; bond.

Liability of importers and sureties.

ENTRY FOR REWAREHOUSE

Procedurę.

8.34 Value and classification; protest.

COMBINED ENTRY FOR REWAREHOUSE AND WITHDRAWAL FOR CONSUMPTION

8.35 Form; procedure.

EXPORTATION UNDER WAREHOUSE WITHDRAWAL FOR TRANSPORTATION

8.36 Procedure.

WITHDRAWAL AT ORIGINAL OR SECONDARY PORT FOR CONSUMPTION

8.5

Examination of merchandise prior to entry.

8.38

8.39

8.37 Withdrawal; form and contents. Withdrawal; when completed. Withdrawal by transferee.

8.40

Withdrawals before and after liquidation.

WITHDRAWAL AT ORIGINAL OR SECONDARY PORT

FOR EXPORTATION

Form and contents; goods not laden. Weight, gauge, or measure.

Parcel-post packages.

LIABILITY FOR DUTIES

§ 8.1 Liability of importer for duties. (a) Unless otherwise specially provided for by law, duties accrue upon imported merchandise on arrival of the importing vessel within a customs port with intent then and there to unlade, or at the time of arrival within the limits of the United States if the merchandise arrives otherwise than by vessel.

(b) Unless relieved by law or regulations, the liability for duties, both regular and additional, attaching on importation constitutes a personal debt due from the importer to the United States which can be discharged only by payment in full of all duties legally accruing. It may be enforced notwithstanding the fact that an erroneous construction of law or regulation may have enabled the importer to pass his goods through the customhouse without such payment. It also constitutes a lien upon the merchandise imported which may be enforced while such merchandise is in the custody or subject to the control of the United States.

(c) In case of the importer's death or insolvency, the Government's claim against his estate for unpaid duties has

priority over obligations to creditors other than the United States.'

(d) The States and their instrumentalities are entitled to no constitutional exemption from the payment of customs duties.

[13 F. R. 7958, Dec. 18, 1948]

§ 8.2 Reimportation; liability for duties on. Dutiable merchandise imported and afterwards exported, although duty thereon may have been paid on the first importation, is liable to duty on every subsequent importation into the United States; but this does not apply to:

(a) Personal and household effects taken abroad by a resident of the United States and brought back on his return to this country;

(b) Professional books, implements, instruments, and tools of trade, occupation, or employment taken abroad by any individual and brought back on his return to this country;

(c) Automobiles and other vehicles taken abroad for noncommercial use;

(d) Steel boxes, casks, barrels, carboys, bags, quicksilver flasks or bottles, metal drums, or other substantial outer containers exported from the United States empty and returned as usual containers or coverings of merchandise, or exported filled with products of the United States and returned empty or as the usual containers or coverings of merchandise;

(e) Articles exported from the United States for repairs or alterations, which

"Whenever any person indebted to the United States is insolvent, or whenever the estate of any deceased debtor, in the hands of the executors or administrators, is insufficient to pay all the debts due from the deceased, the debts due to the United States shall be first satisfied; and the priority established shall extend as well to cases in which a debtor, not having sufficient property to pay all his debts, makes a voluntary assignment thereof, or in which the estate and effects of an absconding, concealed, or absent debtor are attached by process of law, as to cases in which an act of bankruptcy is committed." (31 U. S. C. 191)

"Every executor, administrator, or assignee, or other person, who pays, any debt due by the person or estate for whom or for which he acts before he satisfies and pays the debts due to the United States from such person or estate, shall become answerable in his own person and estate for the debts so due to the United States, or for so much thereof as may remain due and unpaid." (31 U. S. C. 192)

may be returned upon the payment of duty on the value of the repairs or alterations at the rate or rates which would otherwise apply to the articles in their repaired or altered conditions;

(f) Articles exported for exhibition under certain conditions;

(g) Domestic animals taken abroad for temporary pasturage purposes and returned within 8 months; or

(h) Any other reimported articles the free entry of which is specifically provided for.

[13 F. R. 7959, Dec. 18, 1948]

ENTRY

§ 8.3 Entry required; exceptions. (a) Entry, as required by section 484 (a), Tariff Act of 1930, as amended,2 shall be made of every importation, whether free or dutiable and regardless of value, unless the importation is specifically exempted by statute or regulations from the requirement that it be entered. (See paragraphs (b) and (c) of this section, and §§ 8.52, 9.3 (b), and 9.6 of this chapter.)

(b) The collector shall pass free of duty and internal-revenue tax, and without the preparation of an entry, any importation having a value not exceeding $1, unless he has reason to believe that the shipment is one of several lots covered by a single order or contract and that it was sent separately for the express purpose of securing free entry therefor or of avoiding compliance with any pertinent law or regulation. (See § 10.21 (i) of this chapter.)

(c) The collector shall pass free of duty and internal-revenue tax, and without the preparation of an entry, any article sent as a bona fide gift from a person in a foreign country to a person

2 "Except as provided in sections 490, 498, 552, and 553 and in subdivision (j) of section 336 of this Act, and in subdivisions (h) and (1) of this section, the consignee of imported merchandise shall make entry therefor either in person or by an agent authorized by him in writing under such regulations as the Secretary of the Treasury may prescribe. Such entry shall be made at the customhouse within five days, exclusive of Sundays and holidays, after the entry of the importing vessel or report of the vehicle, or after the arrival at the port of destination in the case of merchandise transported in bond, unless the collector authorizes in writing a longer time." (Tariff Act of 1930, sec. 484 (a), as amended; 19 U. S. C. 1484 (a))

in the United States, provided the aggregate value of such articles received by one person on one day does not exceed $10.

(Sec. 7, 52 Stat. 1081, as amended, secs. 484 (a), 505, 46 Stat. 722, as amended, 732; 19 U. S. C. 1484 (a), 1505) [13 F. R. 7959, Dec. 18, 1948, as amended by T. D. 53336, 18 F. R. 5407, Sept. 9, 1953]

§ 8.4 Making entry or withdrawal; applicable rate of duty; date of importation. (a) Except as provided for in paragraph (c) of this section or in § 8.59, no paper pertaining to the entry of an importation for consumption or for warehousing shall be deposited in the customhouse before the arrival of the merchandise within the limits of the port or station of entry. No entry or withdrawal form required to be presented to a customs entry officer shall be so presented at any time when the customhouse is not open for the general transaction of business, except as provided for in paragraph (b) of this section.

(b) With respect to merchandise for which the rate of duty changes each year on fixed dates, when the last day upon which such merchandise may be entered at a lower rate of duty falls on a Saturday, Sunday, or legal holiday, an entry or withdrawal for consumption may be accepted on such day, provided the entry or withdrawal is tendered at a time when overtime services of the customs officers concerned are reimbursable and the person desiring to make the entry or withdrawal has applied for overtime services in accordance with § 24.16 of this chapter. When the last day upon which the merchandise may be entered or withdrawn at the lower rate of duty falls on a day when customs offices are open for the general transaction of business, an entry or withdrawal for consumption on such day may be accepted and processed after 5 p. m., provided the person desiring to make the entry or withdrawal has applied for overtime services in accordance with § 24.16 of this chapter.

(c) Except in the case of merchandise subject to a quantitative or tariffrate quota, collectors are authorized to accept an entry for consumption or for warehousing for the entire quantity of merchandise covered by an entry for immediate transportation after the arrival of any part of such quantity at the port of destination or such other place