§ 22.34 Acceptance of merchandise at importer's risk and expense; time limit for exportation. Merchandise returned to customs custody under section 313 (c), Tariff Act of 1930, as amended, shall be accepted only at the risk and expense of the party in interest. If the merchandise is not exported within 90 days from the date of notification of approval of the drawback entry, it shall be treated as unclaimed, except that the 90-day period may be extended for not more than 90 days by the collector upon written request by the original applicant. [13 F. R. 8094, Dec. 18, 1948, as amended by T. D. 52464, 15 F. R. 2517, May 4, 1950; T. D. 53399, 18 F. R. 8691, Dec. 24, 1953. Redesignated by T. D. 52894, 17 F. R. 16, Jan. 1, 1952] § 22.35 Waiver of proof where the duty is less than $25. With the exception of the drawback entry, the above provisions relative to proof of non-conformity to sample or specifications, or of shipment without the consent of the consignee, may be waived in whole or in part if the duty on the merchandise to be exported is less than $25 and the collector is otherwise satisfied that the claim is well founded. [13 F. R. 8094, Dec. 18, 1948, as amended by T. D. 53399, 18 F. R. 8691, Dec. 24, 1953. Redesignated by T. D. 52894, 17 F. R. 16, Jan. 1, 1952] GENERAL REGULATIONS APPLICABLE TO ALL DRAWBACK CLAIMS 16 § 22.36 Duties subject to drawback. The duties subject to drawback include all ordinary customs duties, including import taxes assessed under sections 2490, 2491, 3420, 3422, 3423, 3424, and 3425, Internal Revenue Code; dumping duties assessed under the Antidumping Act, 1921; countervailing duties assessed under section 303, Tariff Act of 1930; 16 "Whoever knowingly and willfully files any false or fraudulent entry or claim for the payment of drawback, allowance, or refund of duties upon the exportation of merchandise, or knowingly or willfully makes or files any false affidavit, abstract, record, certificate, or other document, with a view to securing the payment to himself or others of any drawback, allowance, or refund of duties, on the exportation of merchandise, greater than that legally due thereon, shall be fined not more than $5,000 or imprisoned not more than two years, or both, and such merchandise or the value thereof shall be forfeited." (Pub. Law 772, 80th Cong.; 62 Stat. 683) and marking duties assessed under section 304 (c), Tariff Act of 1930, as amended. [13 F. R. 8094, Dec. 18, 1948, as amended by T. D. 53336, 18 F. R. 5424, Sept. 9, 1953. Redesignated by T. D. 52894, 17 F. R. 16, Jan. 1, 1952] § 22.37 Merchandise sold to United States Government. In connection with each drawback entry, except under section 313 (c), Tariff Act of 1930, the claimant shall furnish a certificate showing whether or not the merchandise concerned was sold to any department, branch, or agency of the United States Government. If the merchandise was so sold, drawback shall be allowed only when claimed by the department, branch, or agency of the United States Government or when the entry is supported by a certificate signed by a proper officer of the department, branch, or agency concerned stating that the right to drawback was reserved by the supplier with the knowledge and consent of the said department, branch, or agency. A Government instrumentality operating with nonappropriated funds is not to be considered a Government agency within the meaning of this section. [13 F. R. 8094, Dec. 18, 1948, as amended by T. D. 52540, 15 F. R. 5690, Aug. 24, 1950; 15 F. R. 6143, Sept. 13, 1950; T. D. 53268, 18 F. R. 3095, May 29, 1953. Redesignated by T. D. 52894, 17 F. R. 16, Jan. 1, 1952] § 22.38 Verification of drawback claims by Customs Agency Service. Collectors shall cause drawback documents to be referred to the Customs Agency Service for verification whenever such reference is believed to be required for orderly and efficient administration of the drawback law and regulations, and occasionally in any case. Such verification shall include an examination of not only the manufacturing records but also the sales and financial records relating to the transaction. [T. D. 52894, 17 F. R. 17, Jan. 1, 1952] § 22.39 Protests. The decision of the collector of customs refusing to pay a drawback claim is final and conclusive upon all persons unless the person filing the drawback claim or his agent, within 60 days after but not before such decision, shall file a protest in writing with the collector in the manner required in the case of protests against the liquidation of import entries. (Sec. 514, 46 Stat. 734) [13 F. R. 8094, Dec. 18, 1948. Redesignated by T. D. 52894, 17 F. R. 17, Jan. 1, 1952] § 22.40 Signing of documents; powers of attorney. Powers of attorney, in accordance with § 8.19, of this chapter, shall be required from persons signing the documents listed below in all cases where such person is not a member of the firm or is not the importer, manufacturer, or exporter, as the case may be. A power of attorney shall also be required when the person signing such a document for a corporation is not the president, vice president, treasurer, or secretary of the corporation. Application of importer to export merchandise not conforming to sample or specifications. [18 F. R. 8094, Dec. 18, 1948, as amended by T. D. 52894, 17 F. R. 17, Jan. 1, 1952; T. D. 53268, 18 F. R. 3095, May 29, 1953] Part 23-Enforcement of Customs and Navigation Laws Sec. 23.1 23.2 23.3 23.4 23.5 23.6 Boarding of vessels or vehicles and inspection, examination, and search of persons, baggage, and merchandise discharged from vessels. Licensing of vessels of less than 30 net tons. Seizure of vessels and vehicles; pen- Articles landed by seamen. Entry by false invoice, declaration, other document, or statement; forfeiture incurred; liability for duties unaffected. 23.8 Merchandise imported contrary to law. 23.9 Narcotic drugs and marihuana. 23.10 Maritime Administration vessels; exemption from penalty. 23.11 Seizures, who may make; search warrants. AUTHORITY: §§ 23.1 to 23.35 issued under R. S. 161, 251, sec. 624, 46 Stat. 759; 5 U. S. C. 22, 19 U. S. C. 66, 1624. Statutory provisions interpreted or applied and special rule making authority are cited to text in parentheses. § 23.1 Boarding of vessels or vehicles and inspection, examination, and search of persons, baggage, and merchandise discharged from vessels. (a) For the purpose of examining the manifest or inspecting and searching the vessel or vehicle, any customs officer1 at any time may go on board of: 1 "The term 'officer of the customs' means any officer of the Customs Service or any commissioned, warrant, or petty officer of the Coast Guard, or agent or other person authorized by law or by the Secretary of the Treasury, or appointed in writing by a collector, to perform the duties of an officer of the Customs Service." (Tariff Act of 1930, sec. 401 (1), as amended; 19 U. S. C. 1401 (1)) "The keepers of Coast Guard stations and houses of refuge shall have the powers of inspectors of customs, but shall receive no additional compensation for duties performed as such: (14 U. S. C. 104) (1) Any vessel at any place in the United States' or within the customs waters of the United States; (2) Any American vessel on the high seas, when there is probable cause to be *"Any of the officers or persons authorized to board or search vessels may stop, search, and examine, as well without as within their respective districts, any vehicle, beast, or person, on which or whom he or they shall suspect there is merchandise which is subject to duty, or shall have been introduced into the United States in any manner contrary to law, whether by the person in possession or charge, or by, in, or upon such vehicle or beast, or otherwise, and to search any trunk or envelope, wherever found, in which he may have a reasonable cause to suspect there is merchandise which was imported contrary to law; and if any such officer or other person so authorized shall find any merchandise on or about any such vehicle, beast, or person, or in any such trunk or envelope, which he shall have reasonable cause to believe is subject to duty, or to have been unlawfully introduced into the United States, whether by the person in possession or charge, or by, in, or upon such vehicle, beast, or otherwise, he shall seize and secure the same for trial." (19 U. S. C. 482) "The collector for the district in which any vessel or vehicle arrives from a foreign port or place may put on board of such vessel or vehicle while within such district, and if necessary while going from one district to another, one or more inspectors or other customs officers to examine the cargo and contents of such vessel or vehicle and superintend the unlading thereof, and to perform such other duties as may be required by law or the customs regulations for the protection of the revenue. Such inspector or other customs officer may, if he shall deem the same necessary for the protection of the revenue, secure the hatches or other communications or outlets of such vessel or vehicle with customs seals or other proper fastenings while such vessel is not in the act of unlading and such fastenings shall not be removed without permission of the inspector or other customs officer. Such inspector or other customs officer may require any vessel or vehicle to discontinue or suspend unlading during the continuance of unfavorable weather or any conditions rendering the discharge of cargo dangerous or detrimental to the revenue. Any officer, owner, agent of the owner, or member of the crew of any such vessel who obstructs or hinders any such inspector or other customs officer in the performance of his duties, shall be liable to a penalty of not more than $500." (Tariff Act of 1930, sec. 455; 19 U. S. C. 1455) "Any master of any vessel and any person in charge of any vehicle bound to the United States who does not produce the manifest to the officer demanding the same shall be liable to a penalty of $500, and if any mer lieve that such vessel is violating or has violated the laws of the United States; or (3) Any vessel within a customs-enforcement area, but customs officers shall not board a foreign vessel upon the high seas in contravention of any treaty with a foreign government, or in the absence of a special arrangement with the foreign government concerned. chandise, including sea stores, is found on board of or after having been unladen from such vessel or vehicle which is not included or described in said manifest or does not agree therewith, the master of such vessel or the person in charge of such vehicle or the owner of such vessel or vehicles shall be liable to a penalty equal to the value of the merchandise so found or unladen, and any such merchandise belonging or consigned to the master or other officer or to any of the crew of such vessel, or to the owner or person in charge of such vehicle, shall be subject to forfeiture, and if any merchandise described in such manifest is not found on board the vessel or vehicle the master or other person in charge or the owner of such vessel or vehicle shall be subject to a penalty of $500; Provided, That if the collector shall be satisfied that the manifest was lost or mislaid without intentional fraud, or was defaced by accident, or is incorrect by reason of clerical error or other mistake and that no part of the merchandise not found on board was unshipped or discharged except as specified in the report of the master, said penalties shall not be incurred. (Tariff Act of 1930, sec. 584; 19 U. S. C. 1584) "(a) Any officer of the customs may at any time go on board of any vessel or vehicle at any place in the United States or within the customs waters or, as he may be authorized, within a customs-enforcement area established under the Anti-Smuggling Act, or at any other authorized place, without as well as within his district, and examine the manifest and other documents and papers and examine, inspect, and search the vessel or vehicle and every part thereof and any person, trunk, package or cargo on board, and to this end may hall and stop such vessel or vehicle, and use all necessary force to compel compliance. "(b) Officers of the Department of Commerce and other persons authorized by such department may go on board of any vessel at any place in the United States or within the customs waters and hail, stop, and board such vessel in the enforcement of the navigation laws and arrest or, in case of escape or attempted escape, pursue and arrest any person engaged in the breach or violation of the navigation laws. "(c) Any master of a vessel being examined as herein provided, who presents any forged, altered, or false document or paper to the examining officer, knowing the same to be (b) Customs officers may search vessels for letters which may be on board or may have been conveyed contrary to law on board any vessel or on any post route, and shall seize such letters and deliver them to the nearest post office or detain them subject to orders of the postal authorities. forged, altered, or false and without revealing the fact shall, in addition to any forfeiture to which in consequence the vessel may be subject, be liable to a fine of not more than $5,000 nor less than $500. "(d) Any vessel or vehicle which, at any authorized place, is required to come to a stop by any officer of the customs, or is required to come to a stop by signal made by any vessel employed in the service of the customs displaying the ensign and pennant prescribed for such vessel by the President, shall come to a stop, and upon failure to comply, a vessel so required to come to a stop shall become subject to pursuit and the master thereof shall be liable to a fine of not more than $5,000 nor less than $1,000. It shall be the duty of the several officers of the customs to pursue any vessel which may become subject to pursuit, and to board and examine the same, and to examine any person or merchandise on board, without as well as within their respective districts and at any place upon the high seas or, if permitted by the appropriate foreign authority, elsewhere where the vessel may be pursued as well as at any other authorized place. "(e) If upon the examination of any vessel or vehicle it shall appear that a breach of the laws of the United States is being or has been committed so as to render such vessel or vehicle or the merchandise, or any part thereof, on board of, or brought into the United States by, such vessel or vehicle, liable to forfeiture or to secure any fine or penalty, the same shall be seized and any person who has engaged in such breach shall be arrested. "(f) It shall be the duty of the several officers of the customs to seize and secure any vessel, vehicle, or merchandise which shall become liable to seizure, and to arrest any person who shall become liable to arrest, by virtue of any law respecting the revenue, as well without as within their respective districts, and to use all necessary force to seize or arrest the same. "(g) Any vessel, within or without the customs waters, from which any merchandise is being, or has been, unlawfully introduced into the United States by means of any boat belonging to, or owned, controlled, or managed in common with, said vessel, shall be deemed to be employed within the United States and, as such, subject to the provisions of this section. "(h) The provisions of this section shall not be construed to authorize or require any officer of the United States to enforce any law of the United States upon the high seas upon a foreign vessel in contravention of any treaty (c) If the collector believes that sufficient grounds exist to justify a search of any Army or Navy transport, the facts shall be reported to the commanding officer or master of such transport with a request that he cause a full search to be made and advise the collector of the result of such search. If, after the cargo has been discharged, passengers and their baggage landed, and the baggage of officers and crew members examined and passed, the collector believes that with a foreign government enabling or permitting the authorities of the United States to board, examine, search, seize, or otherwise to enforce upon said vessel upon the high seas the laws of the United States except as such authorities are or may otherwise be enabled or permitted under special arrangement with such foreign government." (Tariff Act of 1930, sec. 581, as amended; 19 U. S. C. 1581) "Section 1. Transfer of Functions of Bureau of Marine Inspection and Navigation. "As provided in Sections 2 and 3 of this order, there are transferred to the Bureau of Customs and the United States Coast Guard all functions of: the Bureau of Marine Inspection and Navigation, the office of the director thereof, the offices of supervising inspectors, principal traveling inspectors, traveling inspectors, local inspectors, assistant inspectors, shipping commissioners, deputy shipping commissioners, and the Board of Supervising Inspectors, the Boards of Local Inspectors, the Marine Casualty Investigation Board, the Marine Boards, and those functions of the Secretary of Commerce which pertain thereto. "Section 2. Functions Transferred to Bureau of Customs. "Those functions of the Bureau, Offices and Boards specified in Section 1, and of the Secretary of Commerce, pertaining to registry, enrollment, and licensing of vessels, including the issuance of commissions to yachts, the assignment of signal letters, and the preparation of all reports and publications in connection therewith; measurement of vessels, administration of tonnage duties, and collection of tolls; entrance and clearance of vessels and aircraft, regulation of vessels in the coasting and fishing trades, and limitation of the use of foreign vessels in waters under the jurisdiction of the United States; recording of sales, conveyances, and mortgages of vessels; protection of steerage passengers; all other functions of such Bureau, Offices and Boards which are now performed by the Bureau of Customs on behalf thereof; and the power to remit and mitigate fines, penalties and forfeitures incurred under the laws governing these functions, are transferred to the Commissioner of Customs, to be exercised by him under the direction and supervision of the Secretary of the Treasury." (Sec. 102, Reorg. Plan No. 3 of 1946; 3 CFR, 1946 Supp., Ch. IV) sufficient grounds exist to justify the continuance of customs supervision of the vessel, the commanding officer of the vessel shall be advised accordingly. (d) A customs officer may stop any vehicle arriving in the United States from a foreign country for the purpose of examining the manifest or inspecting and searching the vehicle and may stop, search, and examine any vehicle or person within the limits of the United States on which or on whom he may have reasonable cause to believe there is merchandise subject to duty or which has been introduced into the United States contrary to law. (e) Collectors of customs are hereby authorized to cause inspection, examination, and search to be made under section 467, Tariff Act of 1930, as amended of persons, baggage, or merchandise, even though such persons, baggage, or merchandise were inspected, examined, searched, or taken on board the vessel at another port in the United States or the Virgin Islands, if such action is deemed necessary or appropriate. (Sec. 1, 62 Stat. 717, R. S. 3061, as amended, sec. 11, 52 Stat. 1083, secs. 1, 3-8, 49 Stat. 517, 518, 519, as amended, 520; 18 U. S. C. 546, 19 U. S. C. 482, 1467, 1701, 1703-1708) [13 F. R. 8094, Dec. 18, 1948, as amended by T. D. 53399, 18 F. R. 8691, Dec. 24, 1953] § 23.2 Licensing of vessels of less than 30 net tons. (a) The application for a license to import merchandise in a vessel of less than 30 net tons in accordance with section 6, Anti-Smuggling Act of "Whenever a vessel from a foreign port or place or from a port or place in any Territory or possession of the United States arrives at a port or place in the United States or the Virgin Islands, whether directly or via another port or place in the United States or the Virgin Islands, the collector of customs for such port or place of arrival may, under such regulations as the Secretary of the Treasury may prescribe and for the purpose of assuring compliance with any law, regulation, or instruction which the Secretary of the Treasury or the Customs Service is authorized to enforce, cause inspection, examination, and search to be made of the persons, baggage, and merchandise discharged or unladen from such vessel, whether or not any or all such persons, baggage, or merchandise has previously been inspected, examined, or searched by officers of the customs." (Tariff Act of 1930, sec. 467, as amended; 19 U. S. C. 1467) August 5, 1935, shall be addressed to the Secretary of the Treasury and delivered to the collector of customs in the district in which are located the ports where foreign merchandise is to be imported in such vessel. (b) The application shall contain the following information: (1) Name of the vessel, rig, motive power, and home port. (2) Name and address of the owner. (5) Kind of merchandise to be imported. (6) Country or countries of exportation. (7) Ports of the United States where the merchandise will be imported. (8) Whether the vessel will be used to transport and import merchandise from a hovering vessel. (9) Kind of document under which the vessel is operating. (c) If the collector finds that the applicant is a reputable person and that the revenue would not be jeopardized by the issuance of a license, he may issue the license for a period not to exceed 6 months, incorporating therein any special conditions he believes to be necessary or desirable, and deliver it to the licensee. (d) The master or owner shall keep the license on board the vessel at all times and exhibit it upon demand of any duly authorized officer of the United B "Except into the districts adjoining to the Dominion of Canada, or into the districts adjacent to Mexico, no merchandise of foreign growth or manufacture subject to the payment of duties shall be brought into the United States from any foreign port or place, or from any hovering vessel, in any vessel of less than thirty net tons burden without special license granted by the Secretary of the Treasury under such conditions as he may prescribe, nor in any other manner than by sea, except by aircraft duly licensed in accordance with law, or landed or unladen at any other port than is directed by law, under the penalty of seizure and forfeiture of all such unlicensed vessels or aircraft and of the merchandise imported therein, landed or unladen in any manner. Marks, labels, brands, or stamp, indicative of foreign origin, upon or accompanying merchandise or containers of merchandise found upon any such vessel or aircraft, shall be prima facie evidence of the foreign origin of such merchandise." (19 U. S. C. 1706) |