Such certificate and declaration shall not be required for shipments valued at $25 or less, or in any case where the collector is satisfied by reason of the nature of the articles or otherwise that they were shipped directly to the insular possession and were returned therefrom by direct shipment, and that no drawback of duties or refund or remission of taxes was allowed when the articles were shipped from the United States.

(c) When merchandise, excluding any shipments valued at $25 or less, arrives Punaccompanied by a certificate of origin or a declaration of the shipper, or when any other document necessary to complete entry is lacking, a bond for the production thereof may be taken on customs Form 7551, 7553, or other appropriate form, except that a bond for production of a bill of lading shall be taken on customs Form 7581.

(d) In determining whether an article produced or manufactured in any such insular possession contains foreign maIterials to the value of more than 50 per centum, a comparison shall be made between the actual purchase price of the foreign materials (excluding any material which at the time such article is

entered, or withdrawn from warehouse, for consumption in the United States, may be imported into the United States from a foreign country, other than Cuba or the Philippine Republic, free of duty), plus the cost of transportation to such insular possession (but excluding duties and taxes, if any, assessed by the insular possession and any charges which may accrue after landing), and the final appraised value in the United States determined in accordance with section 402, Tariff Act of 1930, as amended, of the article brought into the United States. (e) A special customs invoice shall be required in connection with each shipment of dutiable merchandise valued over $500 unless the shipment would have been exempt from the requirement of a special customs invoice under § 8.15 of this chapter if it had been imported from a foreign country, or when the shipment is covered by a certificate of origin provided for in paragraph (a) of this section.

(f) Merchandise may be withdrawn from bonded warehouse under section 557, Tariff Act of 1930, as amended, for shipment to the Virgin Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, Johnston Island, or the Island of Guam, without payment of duty, or with refund of duty if the duties have been paid thereon, in like manner as for exportation to foreign countries. No drawback may be allowed under section 313, Tariff Act of 1930, as amended, on articles manufactured or produced in the United States and shipped to any insular possession. No drawback of internal-revenue tax is allowable under section 313 of the Tariff Act on articles manufactured or produced in the United States with the use of domestic tax-paid alcohol and shipped to Wake Island, Midway Islands, Kingman Reef, or Johnston Island. (See § 22.22 of this chapter.)

(Secs. 309, 313, 482(f), 557, 46 Stat. 690, as amended, 693, as amended, 720, 744, as amended, sec. 101, 76 Stat. 72; 19 U.S.C. 1309, 1313, 1482(f), 1557; Gen. hdnote. 3(a), Tariff Schedules of the United States)

§ 7.11 Guantanamo Bay Naval Station.

Articles of foreign origin may enter the area (both land and water) of the Guantanamo Bay Naval Station free of duty, but such articles shall be subject to duty upon their subsequent entry into the United States.

MATERIALS

8.46 Entry and sampling of ores and crude metals not for smelting in bond. 8.48 Sampling and assaying.

ENTRY FOR EXPORTATION, ENTRY BY APPRAISE MENT, INFORMAL ENTRIES, AND PACKE PACKAGES

8.49 Entry for exportation; exportation of rejected merchandise. 8.50 Entry by appraisement.

8.51

Informal entries.

8.51a Entry of certain shipments of unconditionally or conditionally free mer chandise.

8.52 Packed packages; marking; entry; wher entry not required.

LANDING AND DELIVERY OF ARTICLES FO WHICH IMMEDIATE DELIVERY IS NECESSARY 8.59 Application; entry; procedure.

AUTHORITY: The provisions of this Part issued under R.S. 161, 251, sec. 624, 46 Stat 759, sec. 101, 76 Stat. 72; 5 U.S.C. 22, 19 U.S.C 66, 1624, Gen. Hdnote. 11, Tariff Schedules of the United States, except as otherwise noted

SOURCE: The provisions of this Part 8 ap pear at 28 F.R. 14638, Dec. 31, 1963, unles otherwise noted.

on constitutes a personal debt due from he importer to the United States which an be discharged only by payment in full fall duties legally accruing.

It may e enforced notwithstanding the fact hat an erroneous construction of law or egulation may have enabled the imorter to pass his goods through the cusomhouse without such payment. It Iso constitutes a lien upon the merhandise imported which may be enorced while such merchandise is in the ustody or subject to the control of the Inited States.

(c) In case of the importer's death Finsolvency, the Government's claim gainst his estate for unpaid duties has Friority over obligations to creditors ther than the United States.'

(d) The States and their instrumenlities are entitled to no constitutional xemption from the payment of customs futies.

18.2 Reimportation; liability for duties

on.

Dutiable merchandise imported and afterwards exported, although duty thereon may have been paid on the first Importation, is liable to duty on every subsequent importation into the United States; but this does not apply to:

(a) Personal and household effects taken abroad by a resident of the United States and brought back on his return to this country (see § 10.17(a) of this hapter);

(b) Professional books, implements, nstruments, and tools of trade, occupa

"Whenever any person indebted to the Inited States is insolvent, or whenever the state of any deceased debtor, in the hands I the executors or administrators, is insuffilent to pay all the debts due from the deeased, the debts due to the United States hall be first satisfied; and the priority estabshed shall extend as well to cases in which debtor, not having sufficient property to ay all his debts, makes a voluntary assignsent thereof, or in which the estate and efects of an absconding, concealed, or absent ebtor are attached by process of law, as to ases in which an act of bankruptcy is comnitted." (31 U. S. C. 191)

"Every executor, administrator, or assignee, other person, who pays, * any lebt due by the person or estate for whom r for which he acts before he satisfies and ays the debts due to the United States from uch person or estate, shall become answerble in his own person and estate · for the debts so due to the United States, for so much thereof as may remain due ind unpaid." (31 U. S. C. 192)

tion, or employment taken abroad by any individual and brought back on his return to this country (see § 10.15 of this chapter);

(c) Automobiles and other vehicles taken abroad for noncommercial use (see § 10.42 of this chapter);

(d) Steel boxes, casks, barrels, carboys, bags, quicksilver flasks or bottles, metal drums, or other substantial outer containers exported from the United States empty and returned as usual containers or coverings of merchandise, or exported filled with products of the United States and returned empty or as the usual containers or coverings of merchandise (see § 10.7 (b), (c), (d), and (e) of this chapter);

(e) Articles exported from the United States for repairs or alterations, which may be returned upon the payment of duty on the value of the repairs or alterations at the rate or rates which would otherwise apply to the articles in their repaired or altered conditions (see § 10.8 of this chapter);

(f) Articles exported for exhibition under certain conditions (see §§ 10.66 and 10.67 of this chapter);

(g) Domestic animals taken abroad for temporary pasturage purposes and returned within 8 months (see § 10.74 of this chapter);

(h) Articles exported under lease to a foreign manufacturer (see § 10.108 of this chapter); or

(i) Any other reimported articles the free entry of which is specifically provided for.

ENTRY

§ 8.3 Entry required; exceptions.

(a) Entry, as required by section 484 (a), Tariff Act of 1930, as amended," shall be made of every importation,

"Except as provided in sections 490, 498, 552, and 553 and in subdivision (j) of section 336 of this Act, and in subdivisions (h) and (1) of this section, the consignee of imported merchandise shall make entry therefor either in person or by an agent authorized by him in writing under such regulations as the Secretary of the Treasury may prescribe. Such entry shall be made at the customhouse within five days, exclusive of Sundays and holidays, after the entry of the importing vessel or report of the vehicle, or after the arrival at the port of destination in the case of merchandise transported in bond, unless the collector authorizes in writing a longer time." (Tariff Act of 1930, sec. 484 (a), as amended; 19 U. S. C. 1484 (a))

whether free or dutiable and regardless of value, unless the importation is specifically exempted by statute or regulations from the requirement that it be entered. (See paragraphs (b) and (c) of this section, and §§ 8.52, 9.3(b), and 9.6 of this chapter.)

(b) The collector shall pass free of duty and internal-revenue tax, and without the preparation of an entry, any importation having a value not exceeding $1, unless he has reason to believe that the shipment is one of several lots covered by a single order or contract and that it was sent separately for the express purpose of securing free entry therefor or of avoiding compliance with (See any pertinent law or regulation. § 10.21 (i) of this chapter.)

(c) The collector shall pass free of duty and internal-revenue tax, and without the preparation of an entry, any article sent as a bona fide gift from a person in a foreign country to a person in the United States, provided the aggregate value of such articles received by one person on one day does not exceed $10. An article is "sent" for purposes of this paragraph if it is conveyed in any manner other than on the person or in the accompanied or unaccompanied baggage of the donor or donee.

(d) Customs officers shall be further guided as follows in determining whether an article or parcel shall be exempted from duty or tax under this section:

(1) A "bona fide gift" for purposes of section 321 (a) (2) (A), Tariff Act of 1930, as amended, is an article formerly owned by a donor (may be a commercial firm) who gave it outright in its entirety to a donee without compensation or promise of compensation. It does not include articles acquired by purchase, barter, promissory exchange, or similar transaction, nor does it include articles said to be "given" in conjunction with a purchase, barter, promissory exchange, or similar transaction, such as a socalled "bonus article."

(2) A parcel addressed to a person in the United States from an individual in a foreign country which contains a gift should be clearly marked on the outside to indicate that it contains a gift. Such marking is not conclusive evidence of a gift nor is the absence of such marking conclusive evidence that an article is not a gift. Ordinarily an article not exceeding $10 in value sent from a person in a foreign country to a person in the United States will be recognizable as a gift from

the nature of the article and the obviou facts surrounding the shipment.

(3) A parcel addressed to a person i the United States from a business fir in a foreign country would ordinarily no contain a gift from a donor in the for eign country. When such a parcel i fact contains an article entitled to fre entry under section 321 (a) (2) (A), th parcel should be clearly marked to in dicate that it contains such a gift an a statement to this effect should be en closed in the parcel.

(4) Consolidated shipments addresse to one consignee shall be treated for pu poses of this section as one importation The foregoing shall not apply to ship ments of bona fide gifts consolidate abroad for shipment to the Unite States when: (i) The consolidatio for shipment to the United States in a cargo van or similar containerizatio which is consigned to a common carrie freight forwarder, freight handler, other public service agency for distribu tion of the gift packages; (ii) the sepa rate gifts not exceeding $10 in value in Icluded in the consolidated shipment a before shipment individually wrappe and addressed to the donee in the Unite States; (iii) each gift package is marke on the outside to indicate that it con tains a gift not exceeding $10 in value and (iv) each gift package is separatel listed in the name of the addressee-done on a packing list, manifest, bill of lad ing, or other shipping document.

(5) No alcoholic beverage, perfum containing alcohol (except where the a gregate value of all merchandise co tained in the shipment does not excee $1), or tobacco product shall be exempte from the payment of duty and tax und this section.

(6) The exemptions provided for section 321, Tariff Act of 1930, amended, are not to be allowed in respe of any shipment containing one or mo gifts having an aggregate value in e cess of $10, except as indicated § 8.3(d) (4). For example, an article of dinarily subject to an ad valorem ra of duty but sent as a gift, if valued $11, would be subject to a duty base upon its full value rather than a valu of $1.

(7) The exemption referred to in se tion 321(a)(2) (C) is not to be allowe in the case of any merchandise of a clas or kind provided for in any absolute tariff-rate quota, whether the quota open or closed. In the case of merchan

se of a class or kind provided for in a riff-rate quota, the merchandise is bject to the rate of duty in effect on e date of entry.

cs. 484 (a), 498, 505, 46 Stat. 722, as ended, 728, as amended, 732, sec. 7, 52 it. 1081, as an.ended; 19 U.S.C. 1321, 4(a), 1498, 1505)

3.4 Preliminary examination of entry papers; making entry or withdrawal; applicable rate of duty; date of importation.

(a) Formal entry papers may be desented at the customhouse for prepainary examination within such period

time prior to the arrival of the erchandise within the limits of the et where the merchandise is to be enred as may be fixed by the collector of Sstoms. The entry papers shall not be nsidered to be "deposited" or "acpted", nor shall the merchandise coved thereby be considered to be entered thin the meaning of the law or regutions applicable to the entry of the erchandise, until after the arrival of te merchandise within the limits of the art of entry and the subsequent deposit estimated duties or subsequent official letermination that no deposit is required. After presentation of such entry papers nd before entry of the merchandise, the porter shall not be permitted to pay he duties and taxes, if any are estimated

be due, and shall not be permitted to now about, or to have access to, any aper which would disclose what packges will be designated for examination, at he may recall the entry papers at ay time during this period, in which Ase the collector shall destroy the sumary sheet, permit, and any other ocument on which the designation of tamination packages is indicated. Expt at the port of New York, such entry apers shall not be numbered or dated rior to entry of the merchandise; at ew York they may be numbered but all not be dated. The foregoing provions shall not be applicable to merhandise which is to be released under ae immediate delivery procedure (see 8.59), merchandise subject to a quantiative or tariff-rate quota, merchandise hich is to be entered at a customs staion, or any merchandise to be covered yan informal entry.

(b) Except as provided for hereinfter in this paragraph, no entry or withrawal form shall be presented to a cusbms entry officer at any time when the

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customhouse is not open for the general transaction of business. With respect to merchandise for which the rate of duty changes each year on fixed dates, when the last day upon which such merchandise may be entered at a lower rate of duty falls on a Saturday, Sunday, or legal holiday, an entry or withdrawal for consumption may be accepted on such day provided the entry or withdrawal is tendered at a time when overtime services of the customs officers concerned are reimbursable and the person desiring to make the entry or withdrawal has applied for overtime services in accordance with § 24.16 of this chapter. When the last day upon which the merchandise may be entered or withdrawn at the lower rate of duty falls on a day when customs offices are open for the general transaction of business, an entry or withdrawal for consumption on such day may be accepted and processed after 5 p. m., provided the person desiring to make the entry or withdrawal has applied for overtime services in accordance with § 24.16 of this chapter.

(c) Except in the case of merchandise subject to a quantitative or tariffrate quota, collectors are authorized to accept an entry for consumption or for warehousing for the entire quantity of merchandise covered by an entry for immediate transportation after the arrival of any part of such quantity at the port of destination or such other place as may be authorized in accordance with § 18.11 (c) of this chapter."

(d) Entry is made under an appraisement entry (customs Form 7500), a formal consumption entry (customs Form 7501), a combined entry for rewarehouse and withdrawal for consumption (customs Form 7519), or an informal entry (customs Form 5119 or 5119-A) when the specified form is properly executed and deposited, together with any related documents re

3"(1) * in the case of articles not subject to a quantitative or tariff-rate quota, entry for the entire quantity covered by an entry for immediate transportation made under section 552 of this act may be accepted at the port of entry designated by the consignee, or his agent, in such entry after the arrival of any part of such quantity at such designated port or at such other place of deposit as may be authorized in accordance with regulations prescribed by the Secretary of the Treasury." (Tariff Act of 1930, sec. 484 (f), as amended, 19 U. S. C. 1484 (f))