§ 8.26 Recall of merchandise released

from customs custody; requests of appraiser for additional packages or quantities.

(a) If at any time after entry the collector determines, either from the appraiser's report or otherwise, that any merchandise contained in an importation is for any reason not entitled to admission into the commerce of the United States, he shall promptly demand the return to customs custody of any such merchandise which has been released. The demand for the return of the merchandise shall be by letter, or on customs Form 3483, customs Form 4647, or other appropriate form.

(b) If the appraiser desires additional packages or quantities of merchandise for the purpose of examination, inspection, or appraisement, he shall notify the importer on customs Form 3483 to deliver them to the appraiser's stores or other place designated by him. If the request of the appraiser is not promptly complied with, he shall request the collector to make a demand under the appropriate bond for the return of the merchandise to customs custody.

(c) At any time before the appraiser's report of appraisement the collector may demand the return to customs custody of such additional packages or quantities of merchandise as the appraiser may desire, pursuant to section 499, Tariff Act of 1930, as amended, and paragraph (b) of this section, for the purpose of examination, inspection, or appraisement. The demand shall be by letter or on customs Form 3483 or other appropriate form. The collector may also demand the return to customs custody of any merchandise for the purpose of requiring it to be marked or labeled pursuant to the provisions of schedule 7, part 2E, headnote 4(c), Tariff Schedules of the United States, section 304, Tariff Act of 1930, as amended, the Wool Products Labeling Act of 1939, the Fur Products Labeling Act, or the Textile Fiber Products Identification Act. The demand for the purpose shall be on customs Form 4647, not later than 20 days after the appraiser's report of appraisement.

(d) The demand for redelivery to customs custody for any purpose specified in this section shall be made on the actual owner, and not on the nominal consignee, if the latter has filed a superseding bond of the actual owner on cus

Entry for consumption shall be made on customs Form 7501. Such entries shall be numbered in two series, one for dutiable consumption entries and the other for free consumption entries. The dutiable entries shall be made in triplicate; the free entries shall be made in duplicate. An additional legible copy of the entry, marked or stamped "For Internal Revenue Purposes," shall be presented for each entry covering cigars, cigarettes, or cigarette papers and tubes when the entry of those articles is subject to Part 275 of the regulations of the Internal Revenue Service (26 CFR Part 275) and tax is payable to customs upon release of such articles. The collector may require additional copies of the entry where the intended use has been specifically approved by the Bureau. (Sec. 484, 46 Stat. 722, as amended; 19 U.S.C. 1484) [28 F.R. 14638, Dec. 31, 1963, as amended by T.D. 56163, 29 F.R. 5788, May 1, 1964; T.D. 67-193, 32 F.R. 11764, Aug. 16, 1967]

§ 8.28 Release under bond; deposit of estimated duties; permit.

(a) When the importer desires the release from customs custody of any part of the merchandise before (1) the full amount of duties, including dumping or other special duties and charges, due thereon or the right to free entry has been ascertained by liquidation of the entry, (2) the right of such merchandise to admission into the United States has been determined by the proper officer, or (3) any document relating thereto required by law or regulations has been furnished, he shall, except as hereinafter indicated, file a bond on customs Form 7551, 7553, or other appropriate form, at the time of entry or prior to such re

31

lease. Such a bond shall not be required when all the merchandise in an importation has remained in customs custody at the public stores or on the wharf or other place in charge of a customs officer until it has been inspected, examined, and appraised, and has been found to comply with all laws and regulations governing its admission into the commerce of the United States, and until there have been produced all documents for the production of which a bond is required by law or regulations if not filed at time of entry.

(b) The estimated duties, if any, having been deposited as required by section 505, Tariff Act of 1930," and the bond filed, a permit on customs Form 7501-A shall be issued and delivered to the importer or his agent, to be by him sent to the inspector in charge of the merchandise, who shall release to or upon the order of the carrier that part of the merchandise not designated for examination: Provided, That the collector may authorize the appraiser to permit an examiner to release both examined and unexamined packages in a shipment examined by such officer at a place not in charge of a customs officer, when this can be done without any real interference with the performance of the examiner's regular duties.

(c) Estimated duties need not be deposited when a shipment is entered, or withdrawn from warehouse, for consumption by a United States Government department or agency, or an authorized representative thereof. In such case a stipulation in the following form

" "Imported merchandise, required by law or regulations made in pursuance thereof to be inspected, examined, or appraised, shall not be delivered from customs custody, except under such bond or other security as may be prescribed by the Secretary of the Treasury to assure compliance with all applicable laws, regulations, and instructions which the Secretary of the Treasury or the Customs Service is authorized to enforce, until it has been inspected, examined, or appraised and is reported by the appraiser to have been truly and correctly invoiced and found to comply with the requirements of the laws of the United States. (Tariff Act of 1930, sec. 499, as amended; 19 U. S. C. 1499)

After liquidation of the entry, the Bureau of Customs will bill the proper Department or agency for any duties or charges due the Government.

(Secs. 484, 505, 623, 46 Stat. 722, as amended. 782, 759, as amended; 19 U. 8. C. 1484, 1505 1623) [28 F.R. 14638, Dec. 31, 1963, as amended by T.D. 67-33, 32 F.R. 492, Jan. 18, 1967]

NOTE: As of Dec. 31, 1968, the automated accounting systems have been implemented in all regions except Region II.

§ 8.29 Release of packages.

(a) Merchandise which has not been designated for examination shall be released from customs custody in accordance with the provisions of § 8.28.

(b) Merchandise designated for examination may be released after examination has been completed if it has been found to be truly and correctly invoiced, is entitled to admission into the commerce of the United States, and its release is not precluded by any law or regulation. The collector may designate an appraising officer to effect the release of examined packages. See § 8.28(b).

(c) If the district director of customs believes that the entered rate or value of any merchandise is too low, or if he finds that the quantity imported exceeds the entered quantity, and the estimated aggregate of the increase in duties in the shipment exceeds $15, he shall promptly notify the importer of record on every shipment on customs Form 5561, specifying the nature of the difference on the notice. The report of appraisement shall not be withheld unless in the judgment of the district director of customs there are compelling reasons that would warrant such action.

(d) If either the nominal consignee (importer of record) or the actual owner

whose declaration and superseding bond have been filed in accordance with § 8.18 【 (d) desires, he may estimate, on the basis of information contained in the entry papers or obtainable from the examiner, the probable amount of unpaid duties or taxes which will be found due on the entire shipment and deposit them in whole or in part with the collector. The deposit shall be tendered in writing by the importer of record or the actual owner in the following form in the number of copies required for the purposes 25 of local administration.

(a) Entry for warehousing shall be made in duplicate on customs Form 7502. The collector may require an extra copy or copies of customs Form 7502-A (Warehouse or Rewarehouse Permit) to be furnished for use in connection with the delivery of the merchandise to the bonded warehouse designated on the entry.

(b) The importer shall designate upon the entry the bonded warehouse in which he desires his merchandise deposited and the bonded cartman or lighterman by whom he wishes the goods transferred. (c) Dangerous and highly inflammable merchandise, though not classi

33 Any merchandise subject to duty, with the exception of perishable articles and explosive substances other than firecrackers, may be entered for warehousing and be deposited in a bonded warehouse at the expense and risk of the owner, importer, or consignee. *(Tariff Act of 1930, sec. 557(a), as amended; 19 U.S.C. 1557(a))

fied as explosive, shall not be entered for warehouse without the written consent of the insurance company insuring the warehouse in which the merchandise is to be stored.

(d) The procedure to be followed in connection with the preparation and filing of the entry, making notations on invoices, the preparation of customs Form 6417, the designation of examination packages, and the appraisement of the merchandise shall be the same as that prescribed for a consumption entry, except that, when packages which are not uniform in contents, quantities, values, or rates of duties or taxes are grouped together as one item on an entry, a specification sheet or sheets (original only) shall be furnished with the entry, listing separately opposite the identification mark or number of each package the quantity of each class of merchandise therein, the entered value of each class, and the rate or rates of duty or taxes claimed therefor, unless one withdrawal is to be filed for all the merchandise covered by the entry.

(e) A warehouse entry may be substituted for a consumption entry covering merchandise which has remained in continuous customs custody. In such a case, the superseded consumption entry shall be liquidated for refund of any estimated duties deposited without awaiting liquidation of the warehouse entry. All copies of the warehouse entry shall bear the following notation:

This entry is in substitution of consumption entry No. dated 19---

(f) Conditionally free merchandise, the right of which to free entry has not been established because of the absence of required documents or other cause, may be entered for warehouse and be withdrawn under the appropriate provision of law within the 3-year warehousing period.

(Sec. 557, 46 Stat. 744, as amended; 19 U. S. C. 1557)

nated for examination, shall be sent to the bonded warehouse.

(Secs. 557, 623, 46 Stat. 744, as amended, 759, as amended; 19 U.S.C. 1557, 1623)

§ 8.32 Liability of importers and sureties.

(a) The importer of goods entered for warehousing is liable for the payment of increased duties not only as principal on the warehouse entry bond but also by reason of his personal liability as consignee. Under the first condition of the warehouse entry bond, the sureties on the bond shall be held liable for the payment of duties and customs charges not paid by the principal on the bond, whether such duties and charges are finally ascertained before the merchandise is withdrawn from customs custody or thereafter.

(b) Upon the transfer of the right to withdraw goods from a bonded warehouse, as provided for in section 557 (b), Tariff Act of 1930, as amended (see § 8.39), the transferor and his sureties shall be relieved from all undischarged liability for the payment of duties, taxes imposed upon or by reason of importation, charges, and exaction with respect to the merchandise the subject of the transfer, but shall remain bound by all other obligations of the bond filed by the transferor which are not assumed in the bond filed by the transferee.

(c) There shall be no abatement or allowance of duties on account of damage, loss, or deterioration of the merchandise while in warehouse, except as provided for by statute.

(Sec. 557, 46 Stat. 744, as amended; 19 U. S. C. 1557)

§ 8.33

ENTRY FOR REWAREHOUSE
Procedure.

(a) After arrival of the merchandise and receipt of the mail copy of the warehouse withdrawal for transportation, customs Form 7512, at the port of destination, the merchandise may be entered for rewarehouse by the consignee named in the withdrawal. The entry shall be on customs Form 7502 and shall be filed in duplicate. The collector may require an extra copy or copies of customs Form 7502-A (Warehouse or Rewarehouse Permit) to be furnished for use in connection with the delivery of the merchandise to the bonded warehouse designated on the entry. Separate shipments consigned to

the same consignee and received under separate withdrawals for transportation shall not be combined in one rewarehouse entry unless the warehouse withdrawals are from the same original warehouse entry. If the merchandise is not entered before the expiration of 5 days after its arrival, it shall be sent to the general-order warehouse but shall not be sold or otherwise disposed of as unclaimed until the expiration of the original warehouse entry bond period.

(b) No declaration is required on entry. Any examination necessary for identification of the merchandise, determination of shortages, or other purposes shall be made.

(c) When a bond on customs Form 7555 or other appropriate form shall have been given, a permit may be issued on customs Form 7502-A for sending the merchandise to the bonded warehouse designated on the entry. No entry bond shall be required if the merchandise is entered by the consignee named in the original warehouse entry bond filed at the original port of entry or if it is entered by a transferee whose right to withdraw the merchandise has been established in accordance with § 8.39. (Sec. 557, 46 Stat. 744, as amended; 19 U. S. C. 1557)

§ 8.34 Value and classification; protest.

(a) Except in the cases provided for in § 16.10(h) of this chapter, the duties determined at the port where the original warehouse entry was filed shall be the duties chargeable under the rewarehouse entry or entry for rewarehouse and withdrawal for consumption.

(b) A protest may be filed at the port of destination against a liquidation made at that port under § 16.10 (h) of this chapter or against the refusal of the collector at that port to liquidate pursuant to 16.10 (h) of this chapter.

(Secs. 514, 557, 46 Stat. 734, 744, as amended; 19 U.S.C. 1514, 1557)

COMBINED ENTRY FOR REWAREHOUSE AND WITHDRAWAL FOR CONSUMPTION

§ 8.35 Form; procedure.

(a) If the consignee of merchandise withdrawn from warehouse for transportation desires to pay duty and obtain possession of the goods immediately on arrival at destination, a combined entry for rewarehouse and withdrawal for consumption shall be made on customs Form 7519 in quadruplicate, one copy to

be used as the permit. An additional legible copy of Form 7519, marked or stamped "For Internal Revenue Purposes," shall be presented for each entry covering cigars, cigarettes, or cigarette papers and tubes when the release from customs custody under such combined entry and withdrawal is subject to Part 275 of the regulations of the Internal Revenue Service (26 CFR Part 275) and tax is payable to customs.

(b) In such a case no rewarehouse entry bond shall be required if the merchandise is entered by the consignee named in the original warehouse entry bond filed at the port of original entry for warehousing, or by a transferee whose right to withdraw the merchandise has been §8.39.

established in accordance with

Upon payment of the duties and any taxes in the amounts certified on the withdrawal for transportation to be paytable, the collector shall issue a permit for e release on customs Form 7519.

(c) No declaration is required on the combined entry. Any examination necessary for identification of the merchandise, determination of shortages, or other purposes shall be made.

(Secs. 484, 557, 46 Stat. 722, as amended, 744, as amended; 19 U.S.C. 1484, 1557) [28 F.R. 14638, Dec. 31, 1963, as amended by T.D. 67-193, 32 F.R. 11764, Aug. 16, 1967] EXPORTATION UNDER WAREHOUSE WITHDRAWAL FOR TRANSPORTATION

A consignee of merchandise withdrawn from warehouse for transportation who desires to export the shipment on arrival at destination shall so advise the collector at destination in writing. The collector shall thereupon make a proper notation on the entry and manifest and permit the exportation of the merchandise under customs supervision. The subsequent procedure shall be the same as that prescribed for warehouse or rewarehouse withdrawals for transportation and exportation.

(Sec. 557, 46 Stat. 744, as amended; 19 U. S. C. 1557)

WITHDRAWAL AT ORIGINAL OR SECONDARY PORT FOR CONSUMPTION

§ 8.37 Withdrawal; form and contents. (a) Withdrawals for consumption of merchandise in bonded warehouses shall be filed in triplicate on customs Form

7505.34 An additional legible copy of Form 7505, marked or stamped "For Internal Revenue Purposes," shall be presented for each withdrawal covering cigars, cigarettes, or cigarette papers and tubes when the release from customs custody under such withdrawal is subject to Part 275 of the regulations of the Internal Revenue Service (26 CFR Part 275), and tax is payable to customs. No new declaration of the consignee or agent is required but if a nominal consignee has produced a valid owner's declaration in accordance with section 485 (d), Tariff Act of 1930, the withdrawal shall be made only by the owner of the merchandise. The withdrawal shall show the number of the bond, the marks and numbers of the packages withdrawn, the carrier and date of importation, the description, quantity, rates of duty, separate value of each package, and total dutiable value of the merchandise, and shall be signed by the person making the withdrawal, except that in the case of merchandise in packages which are uniform in kind, quantity, value, and duty the number of each package to be withdrawn need not be shown on the withdrawal if the lowest and highest numbers in the number series of such packages are shown. In the case of stainless steel table flatware or articles manufactured from cotton, the description shall reflect any correction thereof reported after the filing of the warehouse entry. Additionally, on each withdrawal for consumption of cigars, cigarettes, or cigarette papers and tubes subject to internal-revenue tax, the statement for tax purposes required by 26 CFR 275.81 as to any such article shall be made on the withdrawal form.

(b) Each withdrawal filed shall have indicated thereon, preferably in the top margin toward the right-hand corner, a summary statement of the account to which it is related. The statement shall indicate (1) the quantity (i. e., number of outer containers, or tons, etc.) in the warehouse account before the with