nish advance notice of arrival are hereby mitigated to the sum of $25.

(c) When any imported liquor or compound or any vessel or vehicle in which the same has been transported has become subject to forfeiture for noncompliance with section 1263, title 18, United States Code (see § 12.38 of this chapter), and the United States attorney has advised the collector that there it not sufficient evidence of intent to violate the law to warrant criminal prosecution thereunder, the forfeitures incurred are hereby remitted pursuant to the authority of section 3726, Internal Revenue Code and section 618, Tariff Act of 1930, upon the condition that the expenses of seizure, if any, shall be paid.

(d) If the interested party is not satisfied with the collector's decision, he may file a petition with the collector to be forwarded to the Bureau for reconsideration of the case.

(e) If it is definitely determined that the act or omission forming the basis of a penalty or forfeiture claim did not in fact occur, the claim shall be canceled by the collector and appropriate notations shall be made on customs Forms 5211 and 5955, or 5955-A, if the transaction has already been recorded thereon. When the determination of whether or not the claim was erroneously made depends upon a construction of law, the claim shall not be canceled without Bureau approval, unless there is in force a Bureau ruling decisive of the issue. Bureau instructions shall be requested in all doubtful cases.

(Sec. 618, 46 Stat. 757, sec. 1, 40 Stat. 223, as amended, 53 Stat. 460; 19 U. S. C. 1618, 22 U. S. C. 401, 26 U. S. C. 3726) [13 F. R. 8104, Dec. 18, 1948, as amended by T. D. 52141, 14 F. R. 506, Feb. 5, 1949; T. D. 52469, 15 F. R. 2799, May 11, 1950; T. D. 53336, 18 F. R. 5425, Sept. 9, 1953; T. D. 53356, 18 F. R. 6589, Oct. 16, 1953; T. D. 53399, 18 F. R. 8691, Dec. 24, 1953]

ing under the customs laws, will be considered by the Bureau until it has received due notice that such sum has been properly deposited with the Treasurer of the United States or a Federal reserve bank."1 If the offer is rejected, the money will be returned to the proponent. (b) The offer and the terms upon which it is made shall be stated in writing and shall be limited to the civil liability of the proponent in the matter which is the subject of the Government's claim.

(c) The amount offered shall be deposited in the name of the person submitting the offer.

(Sec. 617, 46 Stat. 757, as amended; 19 U. S. C. 1617) [18 F. R. 8104, Dec. 18, 1948, as amended by T. D. 53336, 18 F. R. 5425, Sept. 9, 1953; T. D. 53399, 18 F. R. 8691, Dec. 24, 1953] § 23.27 Claims for compensation to informers. (a) Any person not an officer of the United States " who furnishes information in accordance with the provisions of section 619, Tariff Act of 1930, as amended," may file a claim for an award of compensation.

42

ized to compromise such claim, if such action shall be recommended by the General Counsel for the Department of the Treasury." (Tariff Act of 1930, sec. 617, as amended; 19 U. S. C. 1617)

41 A proponent at a distance from a Federal reserve bank may perfect his offer by tendering a bank draft for the amount of the offer payable to the Secretary of the Treasury for collection and deposit.

42 "Any officer of the United States who directly or indirectly receives, accepts, or contracts for any portion of the money which may accrue to any person making such detection and seizure, or furnishing such information, shall be guilty of a felony and, upon conviction thereof shall be punished by a fine of not more than $10,000, or by imprisonment for not more than two years, or both, and shall be thereafter ineligible to any office of honor, trust, or emolument. Any such person who pays to any such officer, or to any person for the use of such officer, any portion of such money, or anything of value for or because of such money, shall have a right of action against such officer, or his legal representatives, or against such person, or his legal representatives, and shall be entitled to recover the money so paid or the thing of value so given." (Tariff Act of 1930, sec. 620; 19 U. S. C. 1620)

43 Any person not an officer of the United States who detects and seizes any vessel, vehicle, merchandise, or baggage subject to seizure and forfeiture under the customs laws or the navigation laws, and who reports the same to an officer of the customs, or who furnishes to a district attorney, to the Secre

(b) Such claim shall be in duplicate on customs Form 4623 and shall be filed with the collector. Any customs officer may receive such a claim for transmittal to the collector. Any additional copies required by the collector to complete his files shall be furnished on demand.

(c) No claim for compensation_shall be forwarded to the Bureau unless a sum not less than $5 is available for an award.

(d) No claim under such section 619 shall be paid until the amount recovered has been deposited in the proper account. No such claim shall be paid out of the proceeds of a sale.

(e) Any person whose claim has not for any reason been transmitted by the collector to the Bureau may apply directly to the Commissioner of Customs. (Sec. 619, 46 Stat. 758, as amended; 19 U. S. C. 1619)

[13 F. R. 8104, Dec. 18, 1948]

§ 23.28 Inspection of importer's books, records, etc. Before demanding an inspection of an importer's books, correspondence, or records pursuant to section

tary of the Treasury, or to any customs officer original information concerning any fraud upon the customs revenue, or a violation of the customs laws or the navigation laws perpetrated or contemplated, which detection and seizure or information leads to a recovery of any duties withheld, or of any fine, penalty, or forfeiture incurred, may be awarded and paid by the Secretary of the Treasury a compensation of 25 per centum of the net amount recovered, but not to exceed $50,000 in any case, which shall be paid out of any appropriations available for the collection of the revenue from customs. For the purposes of this section, an amount recovered under a bail bond shall be deemed a recovery of a fine incurred. If any vessel, vehicle, merchandise, or baggage is forfeited to the United States, and is thereafter, in lieu of sale, destroyed under the customs or navigation laws or delivered to any governmental agency for official use, compensation of 25 per centum of the appraised value thereof may be awarded and paid by the Secretary of the Treasury under the provisions of this section, but not to exceed $50,000 in any case." (Tariff Act of 1930, sec. 619, as amended; 19 U. S. C. 1619)

The term "in any case," as used in the statute, has reference to the information furnished and not to the recoveries growing out of such information.

The payment of the award for information furnished concerning violations of the Narcotic Drugs Import and Export Act, as amended, will be made by the court exercising jurisdiction in cases involving violations of that law.

511, Tariff Act of 1930," the investigating officer shall present a written request for such inspection signed by the Commissioner of Customs, appraiser, person acting as appraiser, collector, or judge of the United States Customs Court. (Sec. 511, 46 Stat. 733; 19 U. S. C. 1511) [13 F. R. 8105, Dec. 18, 1948]

§ 23.29 Examination of importer and others. The citation of a person pursuand to section 509, Tariff Act of 1930, as amended," to appear and testify shall be

"If any person importing merchandise into the United States or dealing in imported merchandise fails, at the request of the Secretary of the Treasury, or an appraiser, or person acting as appraiser, or a collector, or the United States Customs Court, or a judge of such court, as the case may be, to permit a duly accredited officer of the United States to inspect his books, papers, records, accounts, documents, or correspondence, pertaining to the value or classification of such merchandise, then while such failure continues the Secretary of the Treasury under regulations prescribed by him, (1) shall prohibit the importation of merchandise into the United States by or for the account of such person and (2) shall instruct the collectors to withhold delivery of merchandise imported by or for the account of such person. If such failure continues for a period of one year from the date of such instructions the collector shall cause the merchandise, unless previously exported, to be sold at public auction as in the case of forfeited merchandise." (Tariff Act of 1930, sec. 511; 19 U. S. C. 1511) 45 "Collectors and appraisers may cite to appear before them or any of them and to examine upon oath, which said officers or any of them are hereby authorized to administer, any owner, importer, consignee, agent, or other person upon any matter or thing which they, or any of them, may deem material respecting any imported merchandise then under consideration or previously imported within one year, in ascertaining the classification or the value thereof or the rate or amount of duty; and they, or any of them, may require the production of any letters, accounts, contracts, invoices, or other documents relating to said merchandise, and may require such testimony to be reduced to writing, and when so taken it shall be filled and preserved, under such rules as the United States Customs Court may prescribe, and such evidence may be given consideration in subsequent proceedings relating to such merchandise." (Tariff Act of 1930, sec. 509; 19 U. S. C. 1509)

"If any person so cited to appear shall neglect or refuse to attend, or shall decline to answer or shall refuse to answer in writing any interrogatories, and subscribe his name to his deposition, or to produce such papers when so required by a judge of the United States Customs Court, or a division of such

in writing and signed by the proper official. It shall indicate clearly the merchandise or entries concerning which the examination will be held and the documents required to be presented. It shall be addressed to the person to be examined and shall state the specific time when and place where his personal appearance is required. Such citation shall be served in person or by registered mail. (Sec. 509, 46 Stat. 733, as amended; 19 U, S. C. 1509) [13 F. R. 8105, Dec. 18, 1948, as amended by T. D. 52177, 14 F. R. 1345, Mar. 25, 1949]

§ 23.30 Bribery of customs officers and employees. If, upon investigation, it is determined that money or anything of value was given, offered, or promised to a customs officer or employee with a view to controlling or influencing such officer or employee in the performance of his official duties, the matter shall be referred to the United States attorney for prosecution under section 212, Title 18, United States Code.“

(Sec. 1, 62 Stat. 693; 18 U. S. C. 212) [13 F. R. 8105, Dec. 18, 1948]

court, or an appraiser, or a collector, he shall be liable to a penalty of not less than $20 nor more than $500; and if such person be the owner, importer, or consignee, the appraisement last made of such merchandise, whether made by an appraiser, a judge of the United States Customs Court, or a division of such court, shall be final and conclusive against such person; and any person who shall willfully and corruptly swear falsely on an examination before any judge of the United States Customs Court, or division of such court, or appraiser or collector, shall be deemed guilty of perjury; and if he is the owner, importer, or consignee, the merchandise shall be forfeited or the value thereof may be recovered from him." (Tariff Act of 1930, sec. 510; 19 U. S. C. 1510)

48 "Whoever gives, offers, or promises any money or thing of value, directly or indirectly, to any officer or employee of the United States in consideration of or for any act or omission contrary to law in connection with or pertaining to the importation, appraisement, entry, examination, or inspection of merchandise or baggage, or of the liquidation of the entry thereof, or by threats or demands or promises of any character attempts improperly to influence or control any such officer or employee of the United States as to the performance of his official duties, shall be fined not more than $5,000 or imprisoned not more than two years, or both.

"Evidence, satisfactory to the court, of such giving, offering, or promising to give, or attempting to influence or control, shall be

§ 23.31 Export controls. (a) Importations and exportations of arms, ammunition, implements of war, helium gas, and other munitions of war are governed by laws administered by the Department of State, those of narcotic drugs and gold are governed by laws administered by the Treasury Department, and those of atomic energy source material, fissionable material, and equipment and devices for utilizing or producing fissionable material are subject to laws administered by the Atomic Energy Commission.

(b) The exportation of articles, other than those previously mentioned herein, are subject to requirements of laws administered by the Department of Com

merce.

(c) All the laws above mentioned are enforced, in whole or in part, by the Customs Service for the administering agencies.

(d) When articles are imported, or are intended to be, are being, or have been, exported from the United States in violation of law, such articles and any vessel, vehicle, or aircraft knowingly used in their transportation shall be seized and proceeded against.

(Sec. 5 (b), 40 Stat. 415, as amended, 62 Stat. 716, 748, R. S. 3062, as amended, sec. 2, 35 Stat. 614, as amended, secs. 4, 5, 6, 8, 38 Stat. 275, as amended, 277, as amended, sec. 1, 40 Stat. 223, as amended, sec. 12, 54 Stat. 10, as amended, sec. 4, 48 Stat. 340, secs. 4, 7, 60 Stat. 759, 764, sec. 4, 43 Stat. 1111, as amended; 12 U. S. C. 95a, 18 U. S. C. 545, 968, 19 U. S. C. 483, 21 U. S. C. 173, 177, 178, 180, 182, 184, 22 U. S. C. 401, 452, 31 U. S. C. 443, 42 U. S. C. 1804, 1807, 50 U. S. C. 165) [T. D. 53356, 18 F. R. 6589, Oct. 16, 1953]

§ 23.32 Pollution of coastal and navigable waters. (a) When any customs officer has reason to believe that any refuse matter is being or has been deposited in navigable waters in violation of section 13 of the act of March 3, 1899 (33 U. S. C. 407) or that oil is being or has been discharged into or upon the

prima facie evidence that the same was contrary to law." (18 U. S. C. 212)

"Moneys received or tendered in evidence in any United States Court, or before any officer thereof, which have been paid to or received by any official as a bribe, shall, after the final disposition of the case, proceeding or investigation, be deposited in the registry of the court to be disposed of in accordance with the order of the court, to be subject, however, to the provisions of section 852 [now 2042] of Title 28." (18 U. S. C. 3612)

46a

coastal navigable waters of the United States in violation of the Oil Pollution Act of 1924 (33 U. S. C. 431-437), he shall promptly furnish to the collector a full report of the incident, together with the names of the witnesses, and, when practicable, a sample of the material discharged from the vessel in question.

(b) The collector shall forward this report immediately, without recommendation, to the District Engineer of the Department of the Army (at New York to the Supervisor of New York Harbor) for his decision as to prosecution and a copy of each such report shall be furnished to the Bureau.

(c) If the vessel involved is of American registry, a copy of the report shall be furnished also to the District Commander of the Coast Guard District concerned.

(Sec. 13, 30 Stat. 1152, sec. 7, 43 Stat. 605; 38 U. S. C. 407, 436) [T. D. 52142, 14 F. R. 506, Feb. 5, 1949, as amended by T. D. 52165, 14 F. R. 1083, Mar. 10, 1949; T. D. 53399, 18 F. R. 8691, Dec. 24, 1953]

§ 23.33 Identification cards. (a) Each customs employee, other than an officer of the Customs Agency Service, who needs identification in the performance of his official duties shall be furnished an identification card on customs Form 3133 if the employee is required to carry weapons regularly or from time to time. In all other cases customs Form 3135 shall be used.

(b) A signed recent photograph (2 x 34 inches) shall be securely affixed with glue or other adhesive in the space provided. The signature shall be on the photograph itself and shall be written from bottom to top. The official customs seal shall be impressed on the lower portion of the photograph on each identification card.

(c) The Commissioner will issue identification cards in appropriate cases to principal field officers. Each principal field officer shall be the issuing officer for the employees under his jurisdiction.

(d) Special identification cards, bearing the facsimile signature of the Secretary of the Treasury and countersigned by the Commissioner, shall be issued to officers of the Customs Agency Service. All officers of the Customs Agency Service are authorized to carry

46a See Appendix VII, Customs Regulations.

weapons in the performance of their official duties, and specific authorization is therefore omitted from their identification cards.

(e) Identification cards shall be numbered as issued. Each card issued by the Commissioner to a principal officer will be numbered 1 and will start the series of numbers to be maintained in the particular district. Separate series of numbers shall be maintained for customs Form 3133, customs Form 3135, and the special identification cards issued to officers of the Customs Agency Service. A simple but adequate record of identification cards issued shall be maintained by each principal officer.

(f) Identification cards issued to principal field officers and to officers of the Customs Agency Service, when taken up for any reason, shall be transmitted to the Bureau for cancelation and thereafter returned for filing in the respective employees' personnel folders in the field offices. When such cards have been issued by principal field officers and are thereafter taken up for any reason, they shall be canceled and placed in the respective employees' personnel folders in the field offices.

(Sec. 581, 46 Stat. 747, as amended; 19 U. S. C. 1581) [T. D. 52526, 15 F. R. 4889, July 29, 1950]

§ 23.34 Return of property stolen in Canada. (a) Any person claiming to be the owner of property stolen in Canada, brought into the United States, and seized by customs authorities for violation of law may file with the collector of customs having custody of the property a petition, addressed to the Secretary of the Treasury, for the release thereof. The petition shall be supported by evidence of ownership in the claimant and shall contain a waiver and release of all possible claims against the United States or any officer thereof for compensation or damages incident to the seizure and detention of the property.

(b) If the collector is satisfied that the claimant is the owner of the property and that it was brought into the United States without collusion on the part of the claimant, the collector may release the property for return to Canada upon the payment of all expenses incident to the seizure and detention thereof. In the event of conflicting claims for the property or any doubt as to the claimant's interest in or right to the property,

the collector shall submit the matter to the Commissioner of Customs for decision.

[T. D. 53173, 18 F. R. 200, Jan. 9, 1953]

Ex

§ 23.35 Customs supervision.“ cept as otherwise prescribed in the regulations of this chapter or by instructions from the office of the Secretary of the Treasury or the Bureau in particular cases, whenever any action or thing is required by the regulations of this chapter or by any provision of the customs or navigation laws to be done or maintained under the supervision of customs officers, such supervision shall be direct and continuous or, if the principal customs field officer shall determine that less intensive supervision will assure proper enforcement of the law and protection of the revenue, by such occasional verification as such officer shall direct.

Noth

AUTHORITY: §§ 24.1 to 24.73 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.

§ 24.1 Checks receivable for duties. (a) (1) Any bank draft, cashier's check, or certified check drawn on a national or state bank or trust company of the United States which can be cashed without cost to the Government shall be accepted in payment of duties or charges.

(2) A domestic traveler's check or a United States postal, bank, express, or telegraph money order shall be accepted in payment of duties or charges only when it can be cashed without expense to the Government.

(b) Uncertified checks drawn on a national or state bank or trust company of the United States which can be cashed without cost to the Government shall be accepted in payment of duties or charges from business firms and individuals who have been approved by the collector of customs to make payments in such