Lapas attēli
PDF
ePub

mation in accordance with the provisions of section 619, Tariff Act of 1930, as amended," may file a claim for an award of compensation.

(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.

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)

48 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 Secretary 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.

[blocks in formation]

44 "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 & 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

writing and signed by the proper offial. It shall indicate clearly the merandise or entries concerning which the amination will be held and the docuents required to be presented. It shall addressed to the person to be examed and shall state the specific time en and place where his personal aparance is required. Such citation shall served in person or by registered mail. ec. 509, 46 Stat. 733, as amended; 19 U. S. C. 19)

23.30 Bribery of customs officers and employees.

If, upon investigation, it is deterned that money or anything of value is given, offered, or promised to a stoms officer or employee with a w to controlling or influencing such icer or employee in the performance his official duties, the matter shall be ferred to the United States attorney r prosecution under section 212, Title United States Code."

ec. 1, 62 Stat. 693; 18 U.S.C. 212)

amount of duty; and they, or any of them, by require the production of any letters, acunts, contracts, invoices, or other docuents relating to said merchandise, and may quire such testimony to be reduced to iting, and when so taken it shall be filed d preserved, under such rules as the United ates Customs Court may prescribe, and ch evidence may be given consideration in bsequent proceedings relating to such merandise." (Tariff Act of 1930, sec. 509; 19 S. C. 1509)

"If any person so cited to appear shall glect or refuse to attend, or shall decline answer or shall refuse to answer in writing y interrogatories, and subscribe his name his deposition, or to produce such papers len so required by a judge of the United ates Customs Court, or a division of such urt, or an appraiser, or a collector, he shall liable to a penalty of not less than $20 nor ore than $500; and if such person be the mer, importer, or consignee, the appraiseent last made of such merchandise, whether ade by an appraiser, a judge of the United ates Customs Court, or a division of such urt, shall be final and conclusive against ch person; and any person who shall willlly and corruptly swear falsely on an examation before any judge of the United States 1stoms Court, or division of such court, or praiser or collector, shall be deemed guilty perjury; and if he is the owner, importer, consignee, the merchandise shall be forited or the value thereof may be recovered om him." (Tariff Act of 1930, sec. 510; 19 S. C. 1510)

"Whoever gives, offers, or promises any oney or thing of value, directly or indictly, to any officer or employee of the United cates in consideration of or for any act or

§ 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, sec. 502, 68 Stat. 1140, 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 amend

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 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)

[blocks in formation]

(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 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.

46 a

(b) The collector shall forward this without recomreport immediately, mendation, 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; 33 U.S.C. 407, 436)

[blocks in formation]

(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) 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

(c) Special identification cards signed by the Commissioner shall be issued to officers of the Customs Agency Service. All officers of the Customs Agency Service are authorized to carry weapons in the performance of their official

48 See Appendix VII, Customs Regulations.

duties, and specific authorization therefore omitted from their identi tion cards.

(Sec. 581, 46 Stat. 747, as amended; 19 U. 1581)

§ 23.34 Return of property stole Canada.

(a) Any person claiming to be owner of property stolen in Car brought into the United States, seized by customs authorities for v tion of law may file with the collect customs having custody of the pro] a petition, addressed to the Secreta the Treasury, for the release the The petition shall be supported by dence of ownership in the claimant shall contain a waiver and release ( possible claims against the United S or any officer thereof for compens or damages incident to the seizure detention of the property.

[blocks in formation]

Collection of customs taxes, and other charges.

icer shall determine that less inten- § 24.1
supervision will assure proper en-
cement of the law and protection of
revenue, by such occasional verifica-
1 as such officer shall direct. Noth-

in this section shall be deemed to rrant any failure to direct and furh a required supervision or to excuse failure of a party in interest to comwith the prescribed procedures for aining any required supervision. c. 22, 67 Stat. 520; 19 U. S. C. 1646)

[ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small]

duties,

(a) Except as provided in paragraph (b) of this section, the following procedure shall be observed in the collection of customs duties, taxes, and other charges:

(1) Any form of United States currency or coin legally current at time of acceptance shall be accepted.

(2) Any bank draft, cashier's check, or certified check drawn on a national or state bank or trust company of the United States or a bank in Puerto Rico or any possession of the United States if such draft or checks are acceptable for deposit by a Federal Reserve bank, branch Federal Reserve bank, or other designated depositary shall be accepted.

on

cus

(3) An uncertified check drawn by an interested party on a national or state bank or trust company of the United States or a bank in Puerto Rico or any possession of the United States if such checks are acceptable for deposit by a Federal Reserve bank, branch Federal Reserve bank, or other designated depositary shall be accepted if there is file with the collector of toms an entry bond or other bond to secure the payment of the duties, taxes, or other charges, or if a bond has not been filed, the organization or individual drawing and tendering the uncertified check has been approved by the collector to make payment in such manner. determining whether an uncertified check shall be accepted in the absence of a bond, the collector shall use available credit data obtainable without cost to the Government, such as that furnished by banks, local business firms, better business bureaus, or local credit exchanges, sufficient to satisfy him of the credit standing or reliability of the drawer of the check.

In

(4) A U.S. Government check endorsed by the payee to the Bureau of Customs, a domestic traveler's check, or a U.S. postal, bank, express, or telegraph money order shall be accepted. Before accepting this form of payment the customs cashier or other employee authorized to receive customs collections shall require such identification in the way of a current driver's license issued by a state of the United States, or a current passport properly authenticated by the Department of State, or a current credit card issued by one of the numerous travel agencies or clubs, or other credit data,

etc., from which he can verify the identity and signature of the person tendering such check or money order.

(5) The face amount of a bank draft, cashier's check, certified check, or uncertified check tendered in accordance with this paragraph shall not exceed the amount due by more than $1 and any required change is authorized to be made out of any available cash funds on hand.

(6) The face amount of a United States Government check, traveler's check, or money order tendered in accordance with this paragraph shall not exceed the amount due by more than $20 and any required change is authorized to be made out of any available cash funds on hand.

(b) At piers, terminals, bridges, airports, and other similar places, in addition to the methods of payment prescribed in paragraph (a) of this section, a personal check drawn on a national or state bank or trust company of the United States, shall be accepted by inspectors of customs and other customs employees authorized to receive customs collections in payment of duties, taxes, and other charges on noncommercial importations subject to the identification requirements of subparagraph (4) of paragraph (a) of this section. However, a personal check received under this paragraph and a United States Government check, traveler's check, or money order received under paragraph (a) of this section by such inspectors of customs and other customs employees shall be subject to the following conditions:

(1) Where the amount is less than $100 and the identification requirements of subparagraph (4) of paragraph (a) of this section have been met, the customs employee accepting the check or money order shall show his name and badge number on the collection voucher and on the reverse side of the check or money order as well as the serial number of the voucher or other form of voucher identification so that the check or money order can be easily associated with the voucher. This information shall be shown immediately above the space where the endorsement stamp will be placed.

(2) Where the amount is $100 or more, in addition to the requirements of subparagraph (1) of this paragraph the customs employee accepting the check or money order shall obtain the approval

of the customs officer in charge who als shall personally verify the identificatio data and indicate his approval by in tialing the collection voucher below th signature of the customs employee wh approved the receipt of the check money order.

(3) A personal check tendered in ach cordance with this paragraph shall b accepted only when drawn for th amount of the duties, taxes, and othe charges to be paid by such check.

(c) Checks on foreign banks, foreig travelers' checks, and commercial draft or bills of exchange subject to acceptanc by the drawees shall not be accepted.

(d) Checks and other negotiable pa pers covering duties, taxes, and othe customs charges shall be made payabl to the Bureau of Customs.

(R.S. 3009, 3473, as amended, sec. 1, 36 Sta 965, as amended, sec. 648, 46 Stat. 762; U.S.C. 197, 198, 1648) [28 F.R. 14808, Dec. 3 1963, as amended by T.D. 67–134, 32 F.R. 802 June 3, 1967]

§ 24.2 Persons authorized to receiv customs collections.

Deputy collectors of customs in charg of ports of entry, customs cashiers, cus toms inspectors, customs dock teller and such other officers and employees a the collector shall designate shall receiv customs collections.

§ 24.3 Bills and accounts; receipts.

(a) Any bill or account for money du the United States shall be rendered by a authorized customs officer or employe on an official form.

(b) Any payor desiring an official re ceipt shall submit the original bill with his payment. If an official receipt form is provided, the receipt shall be prepare and issued on such form. When no off cial receipt form is provided, the origina bill shall be stamped with the fact an date of payment, initialed or signed b the customs officer to whom the paymen is made, and returned to the payor.

(c) If an importer desires a receip for duties or taxes paid on a formal o appraisement entry, such receipt shall b given on a copy of customs Form 5101 of on a copy of the entry, whichever is pre sented for that purpose by the perso making the entry.

(d) Every payment which is not mad in person shall be accompanied by th original bill or by a communication con taining sufficient information to identify the account or accounts to which it is t be applied.

[ocr errors]
« iepriekšējāTurpināt »