(c) of this section. If an authority to mail checks to someone other than the payee, customs Form 4811, is on file with the collector, the address of the payee shall be shown as in care of the address of the authorized person. If a power of attorney is on file with the collector, the address of the payee may be shown as in care of the address of such attorney if requested.

(b) Refunds of excessive duties or taxes shall be certified for payment to the importer of record unless a transferee of the right to withdraw merchandise from bonded warehouse is entitled to receive the refund under section 557 (b), Tariff Act of 1930, as amended, or an owner's declaration has been filed in accordance with section 485 (d), Tariff Act of 1930. The certification of a refund for payment to a nominal consignee may be made prior to the expiration of the 90-day period within which an owner's declaration may be filed as prescribed in section 485 (d) of the tariff act, provided the nominal consignee waives in writing his right to file such declaration. If an owner's declaration has been duly filed, the refund shall be certified for payment to the actual owner who executed the declaration, except that, whether or not an owner's declaration has been filed refunds shall be certified for payment to a transferee provided for in section 557 (b), Tariff Act of 1930, as amended, if the moneys with respect to which the refund was allowed were paid by such transferee.

(c) If the nominal consignee has become bankrupt, refunds of duties or internal revenue taxes on merchandise entered in the name of such nominal consignee for the account of the actual owner shall be withheld from payment pending the receipt of a claim therefor and the establishment of rights thereto, unless the declaration of the actual owner has been filed with the collector under section 485 (d), Tariff Act of 1930. [13 F. R. 8110, Dec. 18, 1948, as amended by T. D. 53336, 18 F. R. 5425, Sept. 9, 1953; T. D. 53370, 18 F. R. 7065, Nov. 11, 1953; T. D. 53399, 18 F. R. 8691, Dec. 24, 1953]

§ 24.70 Claims; deceased or incompetent public creditors. (a) Claims for amounts due individual deceased public creditors of the United States (except civilian officers and employees subject to the provisions of section 61f-61k, title 5, United States Code), should be made on standard Form No. 1055-Revised.

Such claims include claims for payments due deceased contractors for articles furnished or services performed, and claims for payments due deceased importers or owners of merchandise on account of refunds of excessive duties, or taxes, or for payment of drawback, etc. Claims for payment of Government checks drawn on the Treasurer of the United States or other authorized Government depositary to the order of such public creditors, which cannot be paid because of the death of the payee, should be stated on standard Form 1055-Revised. Information should be furnished regarding the disposition of these checks in case they are not in possession of the claimant, otherwise they should accompany the claim.

(b) No form is prescribed for use of a guardian or committee of an estate of an incompetent in making claim for sums due from the United States. Such guardian or committee may submit in letter form, over his address and signature, an application for amounts due an estate of an incompetent, setting forth the incompetent's connection with the Bureau of Customs. This application should be supported by a short certificate of the court showing the appointment and qualification of the claimant as guardian or committee. In case the total amount due the estate of the incompetent is small, and no guardian or committee of the estate has been or will be appointed, the application may be submitted by the person or persons having care or custody of the incompetent, or by close relatives who will hold any amount found due for the use and benefit of the incompetent. Applications for recurring payments need not be accompanied by an additional certificate of the court. but should be supported by a statement that the appointment is still in full force and effect. All Government checks drawn on the Treasurer of the United States or other authorized Government depositary to the order of individuals which cannot be paid because of incompetency of the payee should accompany the claim, otherwise an explanation should be given as to the disposition of the check.

(c) Claims for payments due deceased or incompetent contractors should be submitted to the customs field officer at whose order the articles were furnished or services performed. Claims for refunds of excessive duties, or taxes, or for payment of drawback, etc., due deceased

§ 25.2 Bonds approved by the Secretary of the Treasury; form and execution. (a) The following bonds, after execution by the principals and sureties, shall be forwarded to the Secretary of the Treasury for approval:

(1) Bonds of collectors, of comptrollers, and of the surveyor at New York, in such amounts as the Secretary of the Treasury may direct.

(2) Bond of customs field auditor, in such amount as the Secretary of the Treasury may direct.

(3) Bond of the deputy collector of customs in charge of a port of entry, in an amount to be recommended by the collector of customs and fixed by the Secretary of the Treasury.

taken, the Secretary of the Treasury may fix the penalty of such bond without regard to any other provision of law, regulation, or instruction.

"(2) Provide for the approval of the sureties on such bond, without regard to any general provision of law.

"(3) Authorize the execution of a term bond the conditions of which shall extend to and cover similar cases of importations over such period of time, not to exceed one year, or such longer period as he may fix when in his opinion special circumstances existing in a particular instance require such longer period.

"(4) Authorize, to the extent that he may deem necessary, the taking of a consolidated bond (single entry or term) in lieu of separate bonds to assure compliance with two or more provisions of law, regulations, or instructions which the Secretary of the Treasury or the Customs Service is authorized to enforce. A consolidated bond taken pursuant to the authority contained in this subsection shall have the same force and effect in respect of every provision of law, regulation, or instruction for the purposes for which it is required as though separate bonds had been taken to assure compliance with each such provision.

"(c) The Secretary of the Treasury may authorize the cancellation of any bond provided for in this section, or of any charge that may have been made against such bond, in the event of a breach of any condition of the bond, upon the payment of such lesser amount or penalty or upon such other terms and conditions as he may deem sufficient.

"(d) No condition in any bond taken to assure compliance with any law, regulation, or instruction which the Secretary of the Treasury or the Customs Service is authorized to enforce shall be held invalid on the ground that such condition is not specified in the law, regulation, or instruction authorizing or requiring the taking of such bonds. * (Tariff Act of 1930, sec. 623, as amended; 19 U. S. C. 1623)

(b) Subordinate officers and employees are not eligible as sureties on the bonds of their directing or employing officers.

(R. S. 2620, as amended; 19 U. S. C. 32) [13 F. R. 8112, Dec. 18, 1948]

§ 25.3 Bonds approved by Bureau; form and execution. (a) The following bonds, after execution by the principals and sureties shall be forwarded to the Bureau for approval:

(1) Proprietor's manufacturing warehouse bond, class 6, customs Form 3583, in an amount to be recommended by the collector, but not less than $5,000 on each building or area and not more than $50,000 on all buildings or areas, unless the Bureau believes additional security necessary. Buildings connected by loading plaforms or sheds shall be considered as separate buildings. It shall be prepared in duplicate and, after execution by the principal and surety, delivered to the collector of customs to be forwarded to the Bureau with his recommendation, together with all reports, documents, and drawings filed in connection therewith.

(2) Cartage contract bond, customs Form 3083, in an amount to be recommended in each case by the collector.

The cartage contract and bond shall be executed in quadruplicate.

(3) General term bond for the entry of merchandise, customs Form 7595, in the amount of $100,000, or such larger amount as may be fixed by the Bureau. A principal desiring to execute this form of bond shall file with the collector at the headquarters port named in the bond, for transmittal to the Bureau, an application for permission to file the bond. The application shall show the ports at which it is intended to file entries; the general character of the merchandise to be entered; and the total amount of ordinary customs duties (including any taxes required by law to be treated as duties) accruing on all merchandise imported by the principal during the calendar year preceding the date of the application, plus the estimated amount of any other tax or taxes on the merchandise collectible by the collector of customs. Such total amount of duties and taxes shall be that which would have been required to be deposited had the merchandise been entered for consumption, even though some of or all the merchandise may have been entered under bond. If no imports were made

during the calendar year prior to the application, a statement of the duties and taxes it is estimated will accrue on all importations during the current year shall be submitted.

(4) Blanket smelting and refining bond in the form prescribed by T. D. 50267, as amended by T. D. 52403, in an amount to be recommended by the collector and fixed by the Bureau.

(b) A blanket term bond shall be accompanied by a sufficient number of copies for transmittal, through the Bureau, to each port at which the principal seeks to conduct business.

[13 F. R. 8112, Dec. 18, 1948, as amended by T. D. 52123, 14 F. R. 143, Jan. 12, 1949; T. D. 52395, 15 F. R. 584, Feb 2, 1950; T. D. 53399, 18 F. R. 8691, Dec. 24, 1953]

§ 25.4 Bonds approved by collectors; form and execution. (a) The following bonds shall be approved by the collector and remain on file in his office, except customs Form 4615, which shall be transmitted to the United States attorney:

(1) Carrier's bond, custom Form 3587, in an amount to be determined by the collector.

(2) Proprietor's warehouse bond, customs Form 3581, in the amount of $5,000 on each building or area covered, but not to exceed $50,000 on all buildings or areas unless the collector believes additional security necessary. Buildings connected by loading platforms or sheds shall be considered as separate buildings. All reports, documents, and drawings submitted in connection with the bonding of the warehouse shall be filed with the bond.

(3) Bond of customs cartman or lighterman, customs Form 3855, in such amount as the collector deems necessary, but not less than $5,000, and not more than $50,000, unless the collector deems the latter amount insufficient and reports the matter to the Bureau for action, in which case the bond shall be in the amount specified by the Bureau.

(4) Bond of claimant of seized goods for costs of judicial condemnation, customs Form 4615, in the amount of $250.

(5) Bond to produce shipper's export declaration for goods exported to Canada by rail, customs Form 7303, in such amount as the collector may deem necessary.

(6) Term bond to produce shipper's export declaration for goods exported to

Canada by rail, in such amount as the collector may deem necessary.

(7) Special single entry carpet wool and camel's hair bond, customs Form 7547, in an amount equal to the value of the wool or hair involved plus double the estimated duty, as determined at the time of entry.

(8) Special term carpet wool and camel's hair bond, customs Form 7549, in the amount of $10,000, or such larger amount as the collector may deem necessary.

(9) Immediate delivery and consumption entry bond (single entry), customs Form 7551, in an amount equal to the value of the articles, as set forth in the entry, plus the estimated duty' (including any taxes required by law to be treated as duties) and the estimated amount of any other taxes imposed upon or by reason of importation, as determined at the time of entry except:

(i) When the merchandise involved will remain in customs custody until (a) examination has been completed, (b) it is found to be truly and correctly invoiced, and (c) it is determined that its release is not precluded by law or regulation and it is entitled to admission into the commerce of the United States, the bond shall be in an amount equal to the aggregate sum of double the estimated amount of ordinary customs duty on the merchandise (including any taxes required by law to be treated as duties) plus the estimated amount of any other tax or taxes on the merchandise collectible by the collector.

(ii) When the merchandise appears to the satisfaction of the collector to be unconditionally free of duty and not prohibited from admission into the commerce of the United States, the amount of the bond may be in such lesser amount (disregarding the value of the articles) as, in the opinion of the collector, will be sufficient to accomplish the purpose for which the bond is given, but in no case less than $100.

(iii) When the bond relates to an application for immediate delivery prior to entry, the amount shall be fixed as above set forth on the basis of the information shown in the application.

2 When the bond is to cover merchandise granted a conditional right of entry at a reduced rate of duty, the amount of the bond shall be fixed on the basis of the maximum rate of duty prescribed by the law.

(10) Immediate delivery and consumption entry bond (term), customs Form 7553, in the amount of $10,000, or such larger amount as the collector may deem necessary. This bond shall be taken to cover only entries to be made at a single port and shall not be modified to cover more than one port. The rules prescribed in subparagraph (9) of this paragraph for determining the amount of the single immediate delivery and consumption entry bond shall be applied in making charges against immediate delivery and consumption entry term bonds.

(11) Warehouse entry bond, customs, Form 7555, in an amount equal to the aggregate sum of double the estimated amount of ordinary customs duty on the merchandise (including any taxes required by law to be treated as duties) plus the estimated amount of any other tax or taxes on the merchandise collectible by the collector of customs.

(12) Single entry bond for exportation, or for transportation, or for transportation and exportation, customs Form 7557, in an amount equal to double the estimated duty.

(13) Term bond for exportation, or for transportation, or for transportation and exportation, customs Form 7559, in the amount of $10,000, or such larger amount as the collector may deem necessary to afford ample security to the revenue.

2

(14) Bond for articles entered or withdrawn from warehouse conditionally free of duty, customs Form 7561, in an amount equal to the aggregate sum of double the estimated amount of ordinary customs duty on the merchandise (including any taxes required by law to be treated as duties) plus the estimated amount of any other tax or taxes on the merchandise collectible by the collector of customs.

(15) Bond for temporary importations, customs Form 7563, in an amount equal to one and one-quarter times the estimated duties, as determined at the time of entry.

(16) Bond for articles for exhibition, customs Form 7565, in an amount equal to one and one-quarter times the esti

2 When the bond is to cover merchandise granted a conditional right of entry at a reduced rate of duty, the amount of the bond shall be fixed on the basis of the maximum rate of duty prescribed by the law.

mated duties as determined at the time of entry.

(17) Single entry vessel, vehicle, or aircraft bond, customs Form 7567, in such amount as the collector may deem necessary, but in no case less than $1,000.

(18) Vessel, vehicle, or aircraft term bond, customs Form 7569, in the amount of $10,000, or such larger amount as the collector may deem necessary.

(19) Blanket vessel, vehicle, or aircraft term bond, customs Form 7569, in the amount of $10,000, or such larger amount as may be fixed by the collector of customs at the port where the bond is filed. A carrier desiring to execute such a bond shall file an application for permission to execute the bond with the collector of customs at any headquarters port. The bond shall be accompanied by a copy for each port named therein.

(20) Bond on entry for or withdrawal from manufacturing warehouse (single entry), customs Form 7571, in an amount equal to the aggregate sum of double the estimated amount of ordinary customs duty on the merchandise, as determined at the time of entry (including any taxes required by law to be treated as duties) plus the estimated amount of any other tax or taxes on the merchandise collectible by the collector of customs.

(21) Single entry bond to produce bill of lading, customs Form 7581, in an amount equal to one and one-half times the invoice value.

(22) Antidumping bond, customs Form 7591, in an amount equal to the estimated value of the merchandise.

(23) Landing bond, customs Form 7593, to land spirits, wines, or other alcoholic liquors in foreign ports, in an amount equal to double the estimated duty.

(24) Single entry bond, customs Form 7597, in an amount deemed by the collector to be sufficient to secure the payment of overtime services requested by or on behalf of parties in interest.

(25) Term bond, customs Form 7599, in an amount deemed by the collector to be sufficient to secure the payment of overtime services requested by or on behalf of parties in interest.

(26) Special bond, taken under the provisions of section 337 (f), Tariff Act of 1930, in the form prescribed in T. D. 45474. This bond shall be in an amount equal to the domestic value of the merchandise.