(e) A bill for duties, taxes, or other arges is due and payable upon receipt ereof by the debtor.

24.4 Optional method for payment of estimated import taxes on alcoholic beverages upon entry, or withdrawal from warehouse, for consumption. (a) Application to defer. An imrter, including a transferee of alcolic beverages in a customs bonded rehouse, who wishes to pay on a semionthly basis the estimated import xes on alcoholic beverages entered, or thdrawn from warehouse, for conmption by him during such a period ay apply by letter to the collector of stoms of each district in which he shes to defer payment. If the importer sires the additional privilege of desiting estimated tax payments on an tended deferred basis, it must be speically requested. The application ust identify the ports at which the imorter wishes to use the tax deferral ocedure. An importer who receives proval from a collector of customs to fer such payments may, however, connue to pay the estimated import taxes e at the time of entry, or withdrawal om warehouse, for consumption. (b) Deferred payment periods. eriod shall commence on October 24 nd run through October 31, 1965; thereter the periods shall run from the 1st ay of each month through the 15th day that month, and from the 16th day each month through the last day of at month. An importer may begin the ferral of payments of estimated tax in customs collection district in the first ferral period beginning after the date the written approval by the collector customs of such district. An imrter may in such district use the derred payment system until the collecr of customs advices such importer that e is no longer eligible to defer the payent of such taxes.

A

(c) Content of application and suporting documents. (1) An importer ust state his estimate of the largest mount of taxes to be deferred in any mimonthly period based on the largest mount of import taxes on alcoholic everages deposited in that district in ich a period during the year preceding is application. He must also identify ny existing bond or bonds that he has n file in the district and the port or orts for which filed and shall submit 1 support of his application the approval

of the surety on his bond or bonds to the use of the procedure and to the increase of such bond or bonds to such larger amount or amounts as may be found necessary by the collector of customs. He must identify in his application all ports in the district where he intends to file entries or withdrawals from warehouse for consumption for which taxes are to be deferred.

(2) Each application must include a declaration in substantially the following language:

I declare that I am not presently barred by a collector of customs in any other district from using the deferred payment procedure for payment of estimated taxes upon imports of alcoholic beverages, and that if I am notified by a collector of customs to such effect I shall advise the collectors of customs of all other districts where approval has been given to me to use such procedure.

(d) Use of deferred payment method. (1) The collector of customs will notify the importer, or his authorized agent if requested, of approval and will at the same time notify all ports in his district at which the procedure will be used according to the importer's application.

(2) An importer who has received approval to make deferred payments retains the option of deferring or depositing the estimated tax on imported alcoholic beverages until the entry or withdrawal is presented to the cashier for payment of estimated duties. At the time the importer presents his entry or withdrawal for consumption to the cashier together with the estimated duty, he must either pay the estimated tax or indicate on the entry or withdrawal that he elects to defer the tax payment.

(e) Tax deferment procedure. If the importer elects to defer the tax payments, he shall enter on each copy of the entry or withdrawal the words "Tax Payment Deferred," adjacent to the amount shown on the documents as estimated taxes, before presentation to the cashier.

(f) Billing procedure. Each importer who has deferred tax payments on imported alcoholic beverages will be billed at the end of each tax deferral period for all taxes deferred during the period. A statement will accompany each bill listing each tax amount deferred and the related entry number. These bills must be paid in full by the last day of the next succeeding deferral period.

(g) Restrictions on deferring tax deposits. An importer may not on one

entry, or withdrawal from warehouse for consumption, deposit part of the estimated tax and defer the balance of the tax. The estimated tax on each entry or withdrawal must be either fully paid or deferred.

(h) Termination of deferred payment privilege. (1) When any bill for deferred taxes in not paid within the period specified in paragraph (f) of this section, the importer shall be sent a Notice of Amount Due, customs Form 6084, and a copy shall be sent to the surety on his bond. If in the opinion of the customs officer concerned such failure to make timely payment of estimated deferred taxes warrants the withdrawal of the tax deferral privilege, he will advise the importer of the withdrawal of such privilege. In all instances of failure to pay timely the deferred taxes on alcoholic beverages withdrawn from warehouse for consumption, further withdrawals from the warehouse entry on which the tax is delinquent will be refused until payment is made of the amount delinquent.

(2) The termination in any district of the tax deferral privilege for failure to pay timely any deferred estimated tax shall be at the discretion of the customs officer concerned. Termination of the privilege for any other reason shall be subject to the approval of the Commissioner of Customs. Notice of termination of the tax deferral privilege in any district will be disseminated to all other customs districts.

(3) Renewal of the tax deferral privilege after it has been withdrawn in any district may be made only upon approval of the Commissioner of Customs.

(i) Renewal of importer's bond. At the time of each renewal of a customs bond to which has been added a stipulation as to deferred tax payment, concurred in by the surety, the parties shall indicate in writing their agreement to the continuation of the stipulation for the term of the renewal.

(j) Entries for consumption or warehouse after an importer is delinquent. An importer who is delinquent in paying deferred taxes may make entries for consumption or for warehousing, or withdrawals for consumption from warehouse entries on which no delin

quency exists, upon deposit of all estimated duties or taxes.

(k) Rate of tax. The estimated taxe must be paid on the basis of the rates in effect upon entry, or withdrawal from warehouse, for consumption, unless in accordance with section 315 of the Tarif Act of 1930, as amended, another dat is applicable and not on the basis of the rates of tax in effect on the date deferred payment is made.

(Sec. 201, 72 Stat. 1322, 1334, 1335, 68Stat. 917; 26 U.S.C. 5007, 5054, 5061, 7805 [28 F.R. 14808, Dec. 31, 1963, as amended by T.D. 56510, 30 F.R. 13359, Oct. 21, 1965; T.D 67-31, 32 F.R. 493, Jan. 18, 1967]

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

§ 24.5 Filing identification number.

(a) Each person, business firm, Gov ernment agency, or other organizatier shall file customs Form 5106, Notification of or Application for Importer's Numberer or Notice of Change of Name or Address is with the first dutiable formal entry which he submits or the first request fored services that will result in the issuance of a bill or a refund check upon adjustment of a cash collection.

(b) The number to be used when fil ing customs Form 5106 shall be (1) his Internal Revenue Service employer identification number, or (2) if no Interna Revenue Service employer identification number has been assigned, his social security number. If neither an Internal Revenue Service employer identification number nor a social security number has been assigned "None" shall be inserted on the line provided for each of the above numbers and the form shall be filed in duplicate. In such case an importer number will be assigned and entered on the Form 5106 by the customs office where the entry or request is received and a copy of the form will be returned to the party. This number shall be used in all future customs transactions when an importer number is required. If an Internal Revenue Service employer identification number, a social security number, or both are obtained after an importer number has been assigned by Customs, a new Form 5106 shall not be filed, except upon request from Customs.

(c) Form 5106 contains blocks for a two-digit suffix code which may be in

erted as an addition to the Internal Revenue Service employer identification umber by a firm having branch office Operations to permit the firm to identify ransactions originating in its branch offices. A separate Form 5106 to report he specific suffix code and name and adiress will be required for each branch ofice to be identified. When an organizaion desires to associate a customs transiction with a specific branch office, the mporter number, including the suffix, reported on Form 5106, shall be supplied ›n the Form 5101 or the request for servIces. The suffix code may be either numeric, alphabetic, or a combination of both numeric and alphabetic, except that the letters O, Z, and I may not be used. The blocks shall be left blank if the organization has no use for them. (d) An importer number will remain on file until 1 year from the date on which it is last used in a customs Form 5101 or a request for services. If the number is not so used for 12 months and there is no outstanding transaction to which it must be associated, it will be removed from the file and the person previously covered by the number shall complete Form 5106 again to engage in another transaction covered by paragraph (a) of this section.

(e) Customs Form 5106 may be obtained at any customhouse or from any customs office.

[T.D. 67-33, 32 F.R. 493, Jan. 18, 1967, as amended by T.D. 67–71, 32 F.R. 3741, Mar. 4, 1967]

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

§ 24.11 Increased or additional duties or taxes; notice to importer.

(a) Any increased or additional duties or taxes found due upon liquidation shall be billed to the importer of record or to the actual owner when there shall have been filed:

(1) A declaration of the actual owner on customs Form 3347 in accordance with section 485 (d), Tariff Act of 1930, and the regulations in this part; and

(2) The superseding bond of the actual owner on customs Form 7601, as provided for in §§ 8.18(d) and 25.4(a) (32) of this chapter.

(b) In any case in which a timely owner's declaration, but not a timely superseding bond, has been filed, and the collector of customs is of the opinion that because of special circumstances the collection of the increased or additional duties should be effected under the timely owner's declaration, he shall report the facts to the Bureau and await instructions.

(Secs. 483, 485 (d), 46 Stat. 721, 724; 19 U.S.C. 1483, 1485 (d)) [28 F.R. 14808, Dec. 31, 1963, as amended by T.D. 67–33, 32 F.R. 494, Jan. 18, 1967]

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

§ 24.12 Customs fees; charges for stor

age.

(a) The following schedule of fees prescribed by law or hereafter in this paragraph shall be made available to the public at all customs offices. When payment of such fee is received by any customs employee a receipt therefor shall be issued.

(1) A customs fee in the amount in. dicated shall be collected for each application for the following actions whether the action requested is granted or denied:

(i) Recording a trademark, trade name, or copyright, $100; recording a renewal or change of ownership of a trademark or copyright, $40. (See §§ 11.15, 11.16, and 11.19 of this chapter.)

(ii) Designating a carrier as a carrier of customs bonded merchandise, $50. (See § 18.1 of this chapter.)

(iii) Establishment of a customs bonded warehouse, $80. (See § 19.2 of this chapter.)

(iv) Issuance of a customs cartage or lighterage license, $50. (See § 21.1 of this chapter.)

(v) Issuance of a customhouse broker's license, $150 except that a refund of $75 will be made to an applicant failing to pass the examination required by § 31.4(c).

The fee in subdivision (iii) of this subparagraph shall be assessed and collected for an application requesting the initial establishment of a customs bonded warehouse or for the rebonding of a warehouse after its discontinuance. Such fee shall not be collected for action in connection with the discontinuance or

alteration of a customs bonded warehouse or the reactivation of such a warehouse after its temporary suspension.

(2) Unless otherwise prescribed by law, a fee of 20 cents shall be collected for each official certification.

(3) A customs fee shall be collected for furnishing the names and addresses of importers of merchandise appearing to infringe a registered patent. This information will be furnished for a 2month period at the fee of $1,000; & 4-month period at the fee of $1,500; or a 6-month period at the fee of $2,000. (See § 12.39a of this chapter.)

(b) Except for services in connection. with fees prescribed by § 4.98(a) of this chapter, the following charges shall be made:

(1) Whenever files are searched to obtain records for private parties, whether for copying by them or for examination, a charge shall be made, based upon the actual time and salary of the employee, computed in multiples of 1 minute based on an hourly rate computed in accordance with § 19.5 (b) of this chapter, but no charge shall be made for such service where the amount, so computed, is less than 50 cents. Where the amount, so computed, is 50 cents or more, but less than $1, a minimum charge of $1 shall be made. There shall be included in computing the cost of such labor any amount actually payable to the employee for performing such service outside his basic 40-hour workweek. However, no charge shall be made under this subparagraph for any service rendered in making an entry and related documents available for examination by authorized persons prior to liquidation of the entry or during any period thereafter in which a timely protest may be filed against the liquidation or reliquidation of the entry.

(2) If any copy of a customs record is made by a customs employee for a party in interest, such party shall reimburse the Government for the actual cost of material, labor, including that used in searching for the record, and any required postage. The charge for labor shall be computed as prescribed in subparagraph (1), above, but a minimum total charge of $2 shall be imposed for each order. For copying by mechanical methods the charge shall be based on the prevailing rates established by private concerns in the locality, provided that such charge shall not be less than an amount computed according to the fol

(3) In any case where a search of th files is necessary to verify the correct ness of a document which is to be cer tified by a customs employee, and fo which a fee of 20 cents is charged, separate charge for the time required fo searching shall be made. This charg shall be computed as prescribed in sub paragraph (1) of this paragraph, bu shall not be imposed if the amount i less than 50 cents. If the amount, computed, is 50 cents or more, but les than $1, a minimum charge of $1 shal be made.

(c) The rates charged for storage i Government-owned or rented building shall not be less than the charges mad at the port by commercial concerns fol the storage and handling of merchandise Except as to an examination packag covered by an application for an entri by appraisement, storage shall be charged on any examination package fo any period it remains in the appraiser' store after two full working days follow ing the day on which the permit to re lease or transfer was issued. As to an examination package covered by an ap plication for an entry by appraisement storage shall be charged for any period it remains in the appraiser's store after two full working days following the day of issuance to the importer of oral or written notice of the amount of duties or taxes required to be deposited or that the package is ready for delivery. If the collector finds that circumstances make it impractical to remove examination packages from the appraiser's store within the 2-day period, he may extend the period for not to exceed three additional

working days, without storage charges. In computing the 2 working days, and any authorized extension, (1) the day on which the permit to release or transfer is issued, or the day on which the notice is issued of the amount of duties or taxes that shall be deposited or that the package is ready for delivery, whichever is applicable, (2) Saturdays, (3) Sundays, and (4) National holidays, shall be excluded.

(Sec. 501, 65 Stat. 290, R.S. 2654, as amended, sec. 524, 46 Stat. 741, as amended; 5 U.S.C. 140, 19 U.S.C. 58, 1524, 46 U.S.C. 333, 927) [28 F.R. 14808, Dec. 31, 1963, as amended by T.D. 56107, 29 F.R. 2336, Feb. 11, 1964; T.D. 56137, 29 F.R. 4720, Apr. 2, 1964; T.D. 56251, 29 F.R. 12627, Sept. 5, 1964; 29 F.R. 12768, Sept. 10, 1964; T.D. 56393, 30 F.R. 5580, Apr. 20, 1965; T.D. 56398, 30 F.R. 5900, Apr. 28, 1965; T.D. 66-36, 31 F.R. 2778, Feb. 16, 1966; T.D. 69-266, 34 F.R. 20424, Dec. 31, 1969] § 24.13

Car, compartment, and package seals; kind, procurement.

(a) Customs seals manufactured and supplied by approved manufacturers pursuant to § 24.13a of this chapter shall be used in sealing openings, packages, conveyances, or articles requiring the security provided by such sealing.

(b) In-bond seals used for sealing imported merchandise shipped between ports in the United States shall be colored red and stamped "U.S. Customs in Bond." except that (1) bright green seals shall be used to seal carload or truckload shipments of merchandise and (2) uncolored seals shall be used to seal containers of commercial travelers' samples moving in-transit between Canadian ports through the United States in bond as provided for by § 5.11 (b) and (c) of this chapter. Such green seals used on railroad cars shall be stamped

CAN. CUSTOMS,

U.S. TRANSIT

those used on trucks stamped H.W.

CAN. CUSTOMS,

U.S. TRANSIT

and the uncolored seals used on containers of commercial travelers' samples stamped CANADA-UNITED STATES CUSTOMS. In-transit seals used for sealing merchandise shipped from one port in the United States through foreign territory or waters to another port in the United States shall be colored blue and stamped "U.S. Customs In-Transit," except that in-transit seals used on carload or truckload shipments of merchandise or on containers of commercial travelers'

of

and those used on containers commercial travelers' samples stamped "United States-Canada Customs." Seals used for sealing merchandise for customs purposes other than for (1) shipping in bond, (2) shipping by other than a bonded common carrier in accordance with section 553, Tariff Act of 1930, as amended, or (3) shipping in transit shall be uncolored and stamped "U.S. Customs." All seals (except green in-transit seals for use on trucks and uncolored intransit seals on containers of commercial travelers' samples) shall be stamped with the name of the port for which they are ordered. Each strap seal shall be stamped with a serial number. Each automatic metal seal shall be stamped with a symbol number and, when required, with a serial number.

(c) Carriers of merchandise or their commercial associations or comparable representatives approved by the district director of customs (see paragraph (f) of this section) shall purchase quantity supplies of in-bond and intransit seals from approved manufacturers of seals (see § 24.13a of this chapter). The order shall be prepared by the purchaser and shall be confined to seals for use at one port, and shall specify the kind and quantity of seals desired, the name of the port at which they are to be used, and the name and address of the consignee to whom they are to be shipped. Carriers may purchase small emergency supplies of in-bond and intransit seals from collectors of customs, who will keep a supply of such seals for this purpose. An order for green or uncolored in-transit seals shall be submitted to the office of the Director of Customs-Excise Inspection, Ottawa, Canada, for approval and forwarding to the manufacturer. An order for green strap in-bond seals for use on railroad cars must stipulate that the seals are to be consigned to the collector of customs and excise in Canada at the port indicated on the seals for entry purposes and storage under customs lock and key.

(d) The manufacturer shall ship the seals to the consignee named in the order and shall advise the collector of customs for the customs district to which