quired by any provision of these regulations to be filed with such form at the time of entry, at the port or station with the customs officer designated to receive such entry papers and any duties or taxes required to be paid at the time of making such entry have been deposited with the customs officer designated to receive such monies. The rate or rates of duty applicable to merchandise entered under any such entry shall be the rate or rates in effect when the making of the entry as stated above is completed, except as provided for in section 315 (a) (2), Tariff Act of 1930, as amended.

(e) Entry is made under an informal mail entry (customs Form 3419, or 5119) when the preparation of the entry by a customs employee is completed. (See § 9.3 (d) of this chapter.)

(f) Entry is made under a warehouse entry (customs Form 7502) when the specified form is properly executed and deposited, together with any related documents required by any provision of these regulations to be filed with such form at the time of entry, with the customs officer designated to receive such entry papers.

(g) A withdrawal from warehouse for consumption, the process preparatory for the issuance of a permit for the release of the merchandise to or upon the order of the warehouse proprietor, is

sa"(a) Except as otherwise specially provided for, the rate or rates of duty imposed by or pursuant to this Act or any other law on any article entered for consumption or withdrawn from warehouse for consumption shall be the rate or rates in effect when the documents comprising the entry for consumption or withdrawal from warehouse for consumption and any estimated or liquidated duties then required to be paid have been deposited with the appropriate customs officer in the form and manner prescribed by regulations of the Secretary of the Treasury, except that

"(2) Any article which is not subject to a quantitative or tariff-rate quota and which is covered by an entry for immediate transportation made at the port of original importation under section 552 of this Act, if entered for consumption at the port designated by the consignee, or his agent, in such transportation entry without having been taken into the custody of the collector under section 490 of this Act, shall be subject to the rate or rates in effect when the transportation entry was accepted at the port of original importation." (Tariff Act of 1930, sec. 315 (a), as amended; 19 U. S. C. 1315 (a).)

made when customs Form 7505 is pr erly executed and deposited, toget with any related documents required any provision of these regulations to filed with such form at the time of wi drawal, with the customs officer des nated to receive the withdrawal and duties or taxes required to be paid at time of withdrawal have been deposi with the customs officer designated receive such monies. The rate or ra of duty applicable to merchandise wi drawn from warehouse for consumpt shall be the rate or rates in effect wi the making of the withdrawal as sta above is completed." Unless all s required by this paragraph and sect 315(a) of the Tariff Act of 1930, amended, including the deposit of quired duties and taxes, are comple before the expiration of 60 days from date of deposit of customs Form 75 such form and any related papers sh be deemed abandoned.

(h) If merchandise which has be entered for consumption as stated paragraph (d) of this section is the after, and before release from contin ous customs custody, removed from t Fort or place of intended release und any of the circumstances specified section 315 (b), Tariff Act of 1930, amended," and is returned to such p or place within the 90-day period spe fied in such section 315 (b), such me chandise shall be subject to duty at t rate or rates in effect when the mercha dise was entered as above stated, p vided the merchandise is identified w the original entry by the usual custo examination and any documentary e dence as to its movement between its moval and return which the collec may reasonably require. If the origin entry has not been liquidated and

ab b"(b) Any article which has been ente for consumption but which, before rele from customs custody, is removed from port or other place of intended release cause of inaccessibility, overcarriage, stri act of God, or unforeseen contingency, sh be subject to duty at the rate or rates effect when the entry for consumption & any required duties were deposited in a cordance with subsection (a) of this secti but only if the article is returned to su port or place within ninety days after t date of removal and the identity of the ar cle as that covered by the entry is establish in accordance with regulations prescrib by the Secretary of the Treasury." (Tar Act of 1930, sec. 315 (b), as amended; U. S. C. 1315 (b))

Consignee at the time of original imporation and at the time of return is the #ame person, the merchandise may be leared through customs under the orignal entry; otherwise a new entry shall be required.

(i) In the case of articles imported by tessel, the date on which the vessel arives within the limits of a port in the United States with intent then and there punlade shall be deemed the date of mportation of those articles as to which here is such intent to unlade. In the ase of articles imported otherwise than y vessel, the date on which the articles arrive within the limits of the United States shall be deemed the date of importation.

(Secs. 315, 484 (f), 46 Stat. 695, as amended, 123, as amended; 19 U. S. C. 1315, 1484 (f)) 8.5 Examination of merchandise before entry for consumption or warehouse.

(a) Unless an examination is required for the exclusive benefit of the United States or is permitted in accordance with paragraph (b) of this section, no imported merchandise shall be opened, examined, or inspected until it has been entered under some form of an entry for consumption or warehouse.

(b) As a bona fide incident to exportation or further transportation, merchandise entered or withdrawn for transportation in bond to another port or place in the United States or for exIportation may, upon written application by the consignee or his agent be permitted by the collector to be examined,' sampled, weighed, or subjected to an operation not constituting a manufacture required by reason of an emergency, under conditions set forth in subparagraphs (2) to (5) of this paragraph. Under the same conditions, transshipment of such merchandise involving the breaking of customs Tyden seals by or under the immediate supervision of a customs officer at a place other than the port of destination or departure from the United States may be permitted. Merchandise entered or withdrawn as prescribed above may be subjected to any other operation not constituting a manufacture if neither the protection of

The privilege of inspection of perishable merchandise is not limited to one inspection and there is no objection to incidental display to prospective buyers during the inspection. (See B. C. L. 2066.)

the revenue nor the proper conduct of customs business requires it to be done in a customs bonded warehouse and the following conditions are met:

(1) A special application by the consignee or his agent is submitted to the Bureau of Customs with the recommendation of the collector concerned and is approved by the Bureau;

(2) The operation permitted is executed under customs supervision; (3) The application is supported by a legitimate business reason for the request;

(4) If the merchandise is in possession or joint possession of a carrier, the concurrence of the carrier is obtained; and

(5) The Government is reimbursed for the compensation, computed in accordance with § 19.5 (b) of this chapter, and other expenses of the customs officer or employee supervising the action permitted.

An application to examine merchandise, whether or not covered by an entry or withdrawal for transportation in bond or for exportation, may be granted under the conditions set forth in subparagraphs (2), (4), and (5) of this paragraph when (i) an importer has been unable to obtain the necessary documents or information to make the desired entry and such examination is required to obtain information for the preparation of a pro forma invoice to be used in making the entry, or (ii) examination of perishable merchandise is desired solely for the purpose of determining its condition. An application to sample coal-tar products (see § 14.5(a) of this chapter) before their entry under some form of an entry for consumption or warehouse may also be granted under the conditions of subparagraphs (2), (4), and (5) of this paragraph. The provisions of this paragraph are applicable to quota merchandise of a kind which may neither be entered for warehouse nor for consumption because of the fulfillment of the quota.

(c) Properly authorized employees of the Customs Service, the Food and Drug Administration, the Agricultural Research Service, the Public Health Service, or other agency of the United States may take samples of unladen merchandise for which entry has not been filed. In no case shall any official action be taken on any such samples until entry has been filed.

(d) Prior to the filling of a proper entry, no information concerning the designation of packages for examination shall be given to or be accessible to any importer, broker, or other person who is not a customs officer necessarily concerned with such designation, except as provided for in § 8.59 (c), relating to merchandise released under immediate delivery permits.

§ 8.6 Evidence of right to make entry; legal representative of consignee; nonresident consignee; foreign corportation; underwriters and salvors. (a) The holder of a bill of lading, properly endorsed when endorsement is required under the law, shall have the right to make entry. However, the consignee named in a nonnegotiable bill of lading may not by endorsing it vest in someone else a right to make entry. A

U. S. C. 1483)

"The consignee shall produce the bill of lading at the time of making entry, except that

"(1) If the collector is satisfied that no bill of lading has been issued, the shipping receipt or other evidence satisfactory to the collector may be accepted in lieu thereof;

"(2) The collector is authorized to permit entry and to release merchandise from customs custody without the production of the bill of lading if the person making such entry gives a bond satisfactory to the collector, in a sum equal to not less than one and one-half times the invoice value of the merchandise, to produce such bill of lading, to relieve the collector of all liability, to indemnify the collector against loss, to defend every action brought upon a claim for loss or damage, by reason of such release from customs custody or a failure to produce such bill of lading and to entitle any person injured by reason of such release from customs custody to sue on such bond in his own name, without making the collector a party thereto. Any person so injured by such release may sue on such bond to recover any damages so sustained by him; and

"(3) The provisions of this subdivision shall not apply in the case of an entry under subdivision (h) or (1) of this section (relating to entry on carrier's certificate and on duplicate bill of lading, respectively)." (Tariff Act of 1930, sec. 484 (c); 19 U. S. C. 1484 (c))

shipping receipt or other document pr sented in lieu of a bill of lading shall n be accepted as authority for maki entry unless bearing a certificate of tl carrier in accordance with subsecti (h) or (i) of section 484, Tariff Act 1930, or unless entry is made by t actual consignee in person or in his nan by a duly authorized agent.

(b) When merchandise is not import by a common carrier, possession of t merchandise at the time of arrival in ti United States shall be deemed sufficie evidence of the right to make entry.

(c) Entry shall not be made on an e tract from a bill of lading, unless suc extract is certified to be genuine by th carrier bringing the merchandise to t port at which entry is made. Collecto of customs shall not certify extracts fro bills of lading.

(d) Separate entries may be made f consolidated shipments upon complian with the following requirements:

(1) The consignee of a consolidate shipment covering merchandise for vari ous ultimate consignees who desire t make separate entries shall deposit wit the collector the original bill of lading

"(h) Entry on Carrier's Certificate.-An person certified by the carrier bringing th merchandise to the port at which entry is t be made to be the owner or consignee of th merchandise, or an agent of such owner ( consignee, may make entry thereof, either i person or by an authorized agent, in the mar ner and subject to the requirements pri scribed in this section (or in regulations pr mulgated hereunder) in the case of a cor signee within the meaning of paragraph (1 of section 483.

"(1) Entry on Duplicate Bill of Lading.Any person may, upon the production of duplicate bill of lading signed or certified t be genuine by the carrier bringing the me chandise to the port at which entry is to t made, make entry for the merchandise i respect of which such bill of lading is issue in the manner and subject to the require ments prescribed in this section (or in regu lations promulgated hereunder) in the cas of a consignee within the meaning of para graph (1) of section 483, except that suc person shall make such entry in his ow name.' (Tariff Act of 1930, sec. 484 (h) an (1); 19 U. S. C. 1484 (h) (1))

"

"For the purposes of this title

"(2) A person making entry of merchan dise under the provisions of subdivision (h) or (1) of section 484 (relating to entry or carrier's certificate and on duplicate bill of lading, respectively) shall be deemed the sole consignee thereof." (Tariff Act of 1930, sec 483; 19 U. S. C. 1483)

he certified duplicate bill of lading, the arrier's certificate, or the shipping reeipt if no bill of lading has been issued, overing the entire shipment, and such ocument shall be permanently retained the collector.

(2) If a bill of lading is filed, it shall ontain the following endorsement signed y the consignee named therein:

As the within-described merchandise beings to various ultimate consignees who dere to make separate entries therefor, the ndersigned consignee thereof hereby exressly waives the right granted by section 84 (1), Tariff Act of 1930, to have this bill lading returned.

(3) Except when an authority to make ntry for a portion of a consolidated hipment is executed on the entry form a the space provided therefor, at the Ime of depositing such bill of lading, rother document, the consignee named herein shall produce a certificate preared and signed by him for each portion f the shipment for which separate ntry is desired. The certificate shall be the following form:

Collection district No------
Port of.

be returned to the consignee for transmittal to the person who will make entry. When an entry is received having executed thereon in the space provided therefor an authority to make entry for a portion of a consolidated shipment, such authority shall be compared with the supporting document.

(5) The authority to make entry carried by such certificate may be transferred by endorsement.

(e) When a carrier's certificate is used in making entry pursuant to the provisions of section 484 (h), Tariff Act of 1930, it shall be executed on customs Form 7529, unless it is included in the official entry form or unless in appropriate cases an endorsement, in substantially the form set forth below, to serve as a combined carrier's certificate and release order with one signature, is rubber-stamped or typewritten on a copy of the bill of lading, on a copy of the airway bill, or on another document containing the required descriptive information (see § 8.23 (a)).

Date___

The undersigned carrier, to whom or upon whose order the articles described herein or in the attached document must be released, hereby certifies that the consignee named in this document is the owner or consignee of such articles within the purview of section 484 (h), Tariff Act of 1930. In accordance with the provisions of section 484 (j), Tariff Act of 1930, authority is hereby given to release the articles covered by the aforementioned statement to such consignee.

(Name of carrier)

(Agent)

(f) A collector may accept a blanket carrier's certificate, customs Form 7529, appropriately modified, from a carrier for any or all shipments which will arrive in its conveyances at the port during a period specified in the certificate.

(g) When entry is made on a certified duplicate bill of lading, the certificate thereon shall be substantially in the following form:

DUPLICATE BILL OF LADING CERTIFICATE

19-

The undersigned carrier, bringing the within-described merchandise to this port, hereby certifies that this signed copy of the bill of lading is genuine and may be used for the purpose of making customs entry as provided for in section 484 (i) of the tariff act.

(Name of carrier)

(Agent)

(h) When a bond is given for the production of a bill of lading, it shall be on customs Form 7581 and shall run in favor of the collector personally and as collector of customs. When the collector is in doubt as to the propriety of accepting entry on a bond for the production of a bill of lading, he shall request authority to do so from the Bureau.

(i) Inasmuch as the provisions of section 484 (c) of the tariff act do not apply in the case of entries made under subsection (h) or (i), no bond for the production of a carrier's certificate or certified duplicate bill of lading shall be taken; but when a bond is given for the production of a bill of lading, such bond may be considered as satisfied upon the production of a proper carrier's certificate or certified duplicate bill of lading, but shall not be canceled.

(j) The executor or administrator of the estate of a deceased consignee, the receiver or other legal representative of an insolvent consignee, or the representative appointed in any action or proceeding at law to act for a consignee shall not be permitted to make entry unless he shall produce a duly endorsed bill of lading, a carrier's certificate, or a duplicate bill of lading, executed in accordance with subsection (h) or (i) of section 484 of the tariff act, showing him to be the consignee for customs purposes.

(k) A nonresident consignee has the right to make entry but the bond, customs Form 7551, 7553, or other appropriate form, when required, shall have a resident corporate surety thereon.

(1) A foreign corporation shall not enter merchandise for consumption unless it has, in the state where the port of entry is located, a resident agent authorized to accept service of process against such corporation and files a bond with a resident corporate surety to secure the payment of any increased and additional duties which may be found due.

(m) Underwriters of abandoned merchandise or salvors of merchandise saved from a wreck who are unable to produce a bill of lading, certified duplicate bill of lading, or carrier's certificate shall produce evidence satisfactory to the collector of their right to act.'

(Sec. 484, 46 Stat. 722, as amended; 19 U.S.C. 1484)

§ 8.7 Disposition of bill of lading carrier's certificate.

(a) When the return of the bill lading to the person making the ent as required by the provisions of secti 484 (j), Tariff Act of 1930, is request the collector shall take a receipt ther for, which shall set forth such of t data contained in the bill of lading will completely identify it and enable t comptroller to verify the production proper evidence of the right to ma entry. The receipt shall also show a freight charges and weights that appe on the bill of lading. If the origir bill of lading is necessary to obtain carrier's certificate or duplicate bill lading from the carrier, such exchan shall be made before the entry is filed.

(b) When a carrier's certificate duplicate bill of lading is used in maki entry, it shall be retained by the colle tor as evidence that the person maki entry is authorized to do so.

(Sec. 484, 46 Stat. 722, as amended; 19 U. S. 1484)

"Such entry shall be signed by the co signee, or his agent, and shall set for such facts in regard to the importation the Secretary of the Treasury may requ for the purpose of assessing duties and secure a proper examination, inspectic appraisement, and liquidation, and shall accompanied by such invoices, bills of la ing, certificates, and documents as are quired by law and regulations promulgat thereunder." (Tariff Act of 1930, sec. 4 (d); 19 U. S. C. 1484 (d))