Lapas attēli
PDF
ePub

Iublic stores, except as hereinafter rovided for. With the consent of the ppraiser, merchandise which cannot onveniently be examined at the public tores may be examined on the wharf, ✰ the importer's premises, or at any ther suitable place. Matches and other iflammable, explosive, or dangerous arcles shall be examined at the importer's remises or other suitable place, but not the public stores.

(b) When, upon the request of the = aporter, merchandise is examined else- here than at the public stores, or at a - face other than a port of entry or a astoms station at which a customs ofcer is permanently located, any addional expense, including actual expenses I travel and subsistence but not the salty of the examining officer, shall be paid y the importer, except that no colction need be made if the total amount hargeable against one importer for one By amounts to less than 50 cents. If he total amount chargeable amounts to 0 cents or more, but less than $1, a inimum charge of $1 shall be made. = (c) Before permitting the removal of erchandise for examination elsewhere han at the public stores, wharf, or other lace in charge of a customs officer, the · pllector shall require the importer to Recute a bond on customs Form 7551, 553, or other appropriate form, containig a condition for the return of the merhandise if demand for return is made fter its release from customs custody pon the completion of final examinaion for purposes of appraisement. The ond shall contain added conditions that he importer shall hold the merchandise t the place to which it has been removed or examination until it has been reeased from customs custody; that, if uch merchandise has been corded and ealed, the cords and seals shall be kept ntact until removed by customs officers; nd that the importer shall transfer the merchandise at any time before such elease to such place as the collector nay direct.

(d) If the collector deems it necessary, he packages shall be corded and sealed y a customs officer before being re

he value of said article shall be added to be entry and the duties thereon paid acordingly. If a deficiency is found in quanity, weight, or measure in the examination If any package, report thereof shall be made to the collector, 1930, sec. 499, as amended; 19 U. S. C. 1499)

33-583-65-24

(Tariff Act of

moved from the place of unlading and a caution notice, customs Form 6087, shall be securely affixed thereto. The packages shall be opened only in the presence of a customs officer authorized to examine their contents, and the opening and closing of the packages shall be done by labor furnished by the importer.

(e) Upon application by the importer or owner, machinery, altars, shrines, and other articles which must be set up or assembled prior to examination may be examined and appraised at the mill, factory, or other suitable place after being set up or assembled. In all such cases a bond on customs Form 7551, 7553, or other appropriate form shall be taken; the collector also may require that a deposit be made of the estimated additional expense. The packages need not be corded and sealed, but the appraiser may make such preliminary examination as he deems necessary to identify the merchandise with the invoice. After the

bond has been filed and any necessary preliminary examination has been made, the collector may permit the merchandise to be removed to the place at which it is to be set up or assembled for examination. Within 90 days after such removal, unless an extension has been applied for and granted by the collector, the importer shall notify the collector or appraiser that the machinery or other articles have been set up or assembled and are ready for examination, whereupon final examination shall be made and the appraisement completed.

(f) When merchandise covered by an immediate transportation entry has been authorized by the collector to be delivered to a place outside a port of entry, as provided for in § 18.11 (c) of this chapter, the provisions of paragraphs (a) to (e), inclusive, of this section shall be complied with to the same extent as would have been required if the merchandise had been delivered to the port of entry designated in the transportation entry and then authorized to be examined elsewhere than at the public stores, wharf, or other place where a customs officer is regularly stationed.

(g) When deemed sufficient for the purposes, samples of merchandise may be used for examination and appraisement. Representative samples shall be selected by a customs sampler or other authorized customs officer from the merchandise or packages designated by the

collector for examination, and shall be properly marked to insure identification and retained as long as the appraiser shall deem necessary.

(h) If the appraiser requires samples from packages not designated for examination, he shall request the importer, on customs Form 6525, to submit them and execute the certificate on the reverse side of customs Form 6525.

(i) The tobacco examiner at the port of New York shall have general supervision of the examination of all cigars or cigarillos, which may be made or derived in whole or in part of Cuban articles. In addition, he shall have general supervision of the examination of tobacco which may be of Cuban origin when imported in the districts of:

[blocks in formation]

(a) Basis-Except as otherwise specifically provided for in this act, the value of imported merchandise for the purposes of this act shall be

(1) The export value, or

(2) If the export value cannot be determined satisfactorily, then the United States value, or

(3) If neither the export value nor the United States value can be determined satisfactorily, then the constructed value;

except that, in the case on an imported article subject to a rate of duty based on the Ameri

[blocks in formation]

so computed brings the article within t scope of the value on the final list, su article must be appraised in accordan with section 402a and classified at t rate applicable to the appraised val If the value so computed places the ar cle outside the scope of the value on t final list, the article must be appraised accordance with section 402 and classifi at the rate applicable to the apprais value.

can selling price of a domestic article, su value shall be

(4) The American selling price of su domestic article.

(b) Export value. For the purposes this section, the export value of import merchandise shall be the price, at the tir of exportation to the United States of t merchandise undergoing appraisement, which such or similar merchandise is free sold or, in the absence of sales, offered i sale in the principal markets of the count of exportation, in the usual wholesale quant ties and in the ordinary course of trade, 1 exportation to the United States, plus, wh not included in such price, the cost of containers and coverings of whatever natu and all other expenses incidental to placi the merchandise in condition, packed rea for shipment to the United States.

(c) United States value. For the purpos of this section, the United States value of ir ported merchandise shall be the price, at t time of exportation to the United States the merchandise undergoing appraisemer at which such or similar merchandise freely sold or, in the absence of sales, offer for sale in the principal market of the Unit States for domestic consumption, pack ready for delivery, in the usual wholesa quantities and in the ordinary course trade, with allowances made for

(1) Any commission usually paid or agre to be paid, or the addition for profit ar general expenses usually made, in conne tion with sales in such market of import merchandise of the same class or kind as ti merchandise undergoing appraisement;

(2) The usual costs of transportation an Insurance and other usual expenses incurre with respect to such or similar merchandi from the place of shipment to the place ( delivery, not including any expense provide for in subdivision (1); and

(3) The ordinary customs duties and othe

(Footnote 4-Continued) deral taxes currently payable on such similar merchandise by reason of its imrtation, and any Federal excise taxes on, measured by the value of, such or similar erchandise, for which vendors at wholele in the United States are ordinarily liable. If such or similar merchandise was not sold or offered at the time of exportation the merchandise undergoing appraiseent, the United States value shall be dermined, subject to the foregoing specificains of this subsection, from the price at uch such or similar merchandise is so ld or offered at the earliest date after such ne of exportation but before the expiraon of ninety days after the importation the merchandise undergoing appraiseent.

(d) Constructed value. For the purposes this section, the constructed value of imarter merchandise shall be the sum of(1) The cost of materials (exclusive of y internal tax applicable in the country exportation directly to such materials or eir disposition, but remitted or refunded pon the exportation of the article in the toduction of which such materials are sed) and of fabrication or other processing any kind employed in producing such or milar merchandise, at a time preceding the ate of exportation of the merchandise unrgoing appraisement which would ordiarily permit the production of that particlar merchandise in the ordinary course of usiness;

(2) An amount for general expenses and rofit equal to that usually reflected in sales #merchandise of the same general class or ind as the merchandise undergoing apraisement which are made by producers

the country of exportation, in the usual holesale quantities and in the ordinary surse of trade, for shipment to the United tates; and

(3) The cost of all containers and coverags of whatever nature, and all other exenses incidental to placing the merchandise ndergoing appraisement in condition, acked ready for shipment to the United tates.

(e) American Selling Price. For the puroses of this section, the American selling rice of any article produced in the United tates shall be the price, including the cost all containers and coverings of whatever ature and all other expenses incidental to lacing the article in condition packed ready or delivery, at which such article is freely old or, in the absence of sales, offered for ale for domestic consumption in the prinpal market of the United States, in the rdinary course of trade and in the usual wholesale quantities, or the price that the manufacturer, producer, or owner would

have received or was willing to receive for such article when sold for domestic consumption in the ordinary course of trade and in the usual wholesale quantities, at

the time of exportation of the imported article.

(f) Definitions. For the purposes of this section

(1) The term "freely sold or, in the absence of sales, offered for sale" means sold or, in the absence of sales, offered

(A) To all purchasers at wholesale, or (B) In the ordinary course of trade to one or more selected purchasers at wholesale at a price which fairly reflects the market value of the merchandise,

without restrictions as to the disposition or use of the merchandise by the purchaser, except restrictions as to such disposition or use which (1) are imposed or required by law. (1) limit the price at which or the territory in which the merchandise may be resold, or (111) do not substantially affect the value of the merchandise to usual purchasers at wholesale.

(2) The term "ordinary course of trade" means the conditions and practices which, for a reasonable time prior to the exportation of the merchandise undergoing appraisement, have been normal in the trade under consideration with respect to merchandise of the same class or kind as the merchandise undergoing appraisement.

(3) The term "purchasers at wholesale" means purchasers who buy in the usual wholesale quantities for industrial use or for resale otherwise than at retail; or, if there are no such purchasers, then all other purchasers for resale who buy in the usual wholesale quantities; or, if there are no purchasers in either of the foregoing categories, then all other purchasers who buy in the usual wholesale quantities.

(4) The term "such or similar merchandise" means merchandise in the first of the following categories in respect of which export value, United States value, or constructed value, as the case may be, can be satisfactorily determined:

(A) The merchandise undergoing appraisement and other merchandise which is identical in physical characteristics with, and was produced in the same country by the same person as, the merchandise undergoing appraisement.

(B) Merchandise which is identical in physical characteristics with, and was produced by another person in the same country as, the merchandise undergoing appraisement.

(C) Merchandise (1) produced in the same country and by the same person as the merchandise undergoing appraisement, (11) like the merchandise undergoing appraisement in component material or materials and in the purposes for which used, and (111) approximately equal in commercial value to the merchandise undergoing appraisement.

(D) Merchandise which satisfies all the requirements of subdivision (C) except that it was produced by another person.

(5) The term "usual wholesale quantities", in any case in which the merchandise in

(Footnote 4-Continued) respect of which value is being determined is sold in the market under consideration at different prices for different quantities, means the quantities in which such merchandise is there sold at the price or prices for one quantity in an aggregate volume which is greater than the aggregate volume sold at the price or prices for any other quantity.

(g) Transactions Between Related Persons. (1) For the purposes of subsection (c) (1) or (d), as the case may be, a transaction directly or indirectly between persons specified in any one of the subdivisions in paragraph (2) of this subsection may be disregarded if, in the case of any element of value required to be considered, the amount representing that element does not fairly reflect the amount usually reflected in sales in the market under consideration of merchandise of the same general class or kind as the merchandise undergoing appraisement. If a transaction is disregarded under the preceding sentence and there are no other transactions available for consideration, then, for the purposes of subsection (d), the determination of the amount required to be considered shall be based on the best evidence available as to what the amount would have been if the transaction had occurred between persons not specified in any one of the subdivisions in paragraph (2).

(2) The persons referred to in paragraph (1) are:

(A) Members of a family, including brothers and sisters (whether by the whole or half blood), spouse, ancestors, and lineal descendants;

(B) Any officer or director of an organization and such organization;

(C) Partners;

(D) Employer and employee;

(E) Any person directly or indirectly owning, controlling, or holding with power to vote, 5 per centum or more of the outstanding voting stock or shares of any organization and such organization; and

(F) Two or more persons directly or indirectly controlling, controlled by, or under common control with, any person. (Section 402, Tariff Act of 1930, as amended; 19 U. S. C. 1401a.)

Sec. 6. (a) The Secretary of the Treasury shall determine and make public a list of the articles which shall be valued in accordance with section 402a, Tariff Act of 1930, as amended by this act, as follows:

As soon as practicable after the enactment of this act the Secretary shall make public a preliminary list of the imported articles which he shall have determined, after such investigation as he deems necessary, would have been appraised in accordance with section 402 of the Tariff Act of 1930, as amended by this act, at average values for each article which are 95 (or less) per centum of the average values at which such article was actually appraised during the fiscal year

1954. If within sixty days after the publ cation of such preliminary list any mant facturer, producer, or wholesaler in th United States presents to the Secretary h reason for belief that any imported article not specified in such list and like or simila to articles manufactured, produced, or so at wholesale by him would have been ap praised in accordance with such section 40 at average values which are 95 (or less) pe centum of the average values at which the were or would have been appraised unde section 402a, Tariff Act of 1930, as amende by this act, the Secretary shall cause suc investigation of the matter to be made s he deems necessary. If in the opinion of th Secretary the reason for belief is substan tiated by the investigation, the articles in volved shall be added to the preliminary lis and such list, including any additions s made thereto, shall be published as a fina list. Every article so specified in the fins list which is entered, or withdrawn from warehouse, for consumption on or after the thirtieth day following the date of publi cation of the final list shall be appraised in accordance with the provisions of section 402a, Tariff Act of 1930, as amended by the act. (Sec. 6 (a) 70 Stat. 948.)

4b"(a) BASIS. For the purposes of this Ac the value of imported articles designated by the Secretary of the Treasury as provided for in section 6 (a) of the Customs Simplification Act of 1956 shall be

"(1) The foreign value or the export value whichever is higher;

"(2) If the appraiser determines that neither the foreign value nor the export value can be satisfactorily ascertained, the the United States value;

"(3) If the appraiser determines that neither the foreign value, the export valua nor the United States value can be satisfac torily ascertained, then the cost of produc tion;

"(4) In the case of an article with respect to which there is in effect under section 33 a rate of duty based upon the American selling price of a domestic article, then the American selling price of such article.

[ocr errors]

"(c) Foreign value. The foreign value imported merchandise shall be the market value or the price at the time of exportation of such merchandise to the United States, at which such or similar merchandise is freely offered for sale for home consumption to all purchasers in the principal markets of the country from which exported, in the usual wholesale quantities and in the ordi nary course of trade, including the cost of all containers and coverings of whatever nature, and all other costs, charges, and expenses incident to placing the merchandise in condition, packed ready for shipment the United States.

"(d) Export value. The export value imported merchandise shall be the market value or the price at the time of exportation of such merchandise to the United States,

(b) The time of exportation referred in section 402 and section 402a of the riff act, as amended, is the date on hich the merchandise actually leaves

which such or similar merchandise is freely fered for sale to all purchasers in the prinpal markets of the country from which ported, in the usual wholesale quantities id in the ordinary course of trade, for ex-rtation to the United States, plus, when t included in such price, the cost of all ntainers and coverings of whatever nature, id all other costs, charges, and expenses cident to placing the merchandise in contion, packed ready for shipment to the nited States.

"(e) United States value. The United ates value of imported merchandise shall the price at which such or similar imorted merchandise is freely offered for sale, r domestic consumption packed ready for livery, in the principal market of the United tates to all purchasers, at the time of exrtation of the imported merchandise, in le usual wholesale quantities and in the dinary course of trade, with allowance made r duty, cost of transportation and insurice, and other necessary expenses from the ace of shipment to the place of delivery, commission not exceeding 6 per centum, any had been paid or contracted to be paid 1 goods secured otherwise than by purlase, or profits not to exceed 8 per centum ad a reasonable allowance for general exenses, not to exceed 8 per centum on puriased goods.

"(f) Cost of production.

For the purose of this title the cost of production of nported merchandise shall be the sum

"(1) The cost of materials of, and of fabication, manipulation, or other process emloyed in manufacturing or producing such f similar merchandise, at a time preceding he date of exportation of the particular erchandise under consideration which ould ordinarily permit the manufacture or roduction of the particular merchandise nder consideration in the usual course of usiness;

"(2) The usual general expenses (not less han 10 per centum of such cost) in the case í such or similar merchandise;

"(3) The cost of all containers and covrings of whatever nature, and all other costs, harges, and expenses incident to placing the articular merchandise under consideration n condition, packed ready for shipment to he United States; and

"(4) An addition for profit (not less than I per centum of the sum of the amounts ound under paragraphs (1) and (2) of this ubdivision) equal to the profit which orlinarily is added, in the case of merchandise

the same general character as the particilar merchandise under consideration, by nanufacturers or producers in the country If manufacture or production who are en

the country of exportation for the United States. However, if the merchandise is not exported directly by water and no positive evidence is at hand as to the date of exportation, the date of the special customs or commercial invoice shall be considered to be the date of exportation unless the invoice appears to be dated after the date the merchandise actually left the country of exportation. If such invoice covers several individual bills of different dates, the latest of such dates, unless it appears to be later than the actual date of export, shall be considered to be the date of exportation. In

gaged in the production or manufacture of merchandise of the same class or kind.

"(g) American selling price. The American selling price of any article manufactured or produced in the United States shall be the price, including the cost of all containers and coverings of whatever nature and all other costs, charges, and expenses incident to placing the merchandise in condition packed ready for delivery, at which such article is freely offered for sale for domestic consumption to all purchasers in the principal market of the United States, in the ordinary course of trade and in the usual wholesale quantities in such market, or the price that the manufacturer, producer, or owner would have received or was willing to receive for such merchandise when sold for domestic consumption in the ordinary course of trade and in the usual wholesale quantities, at the time of exportation of the imported article." (Tariff Act of 1930, sec. 402a, as amended; 19 U.S. C. 1402)

If the merchandise is shipped directly by water from the country of export, the date of the sailing of the vessel is the date of exportation. Since the act of exportation is not complete until the merchandise finally leaves the jurisdiction of the exporting country, if a vessel with merchandise on board sails from two or more ports, or more than once from the same port, of the exporting country, whether or not stopping on the intervening voyage at a port of another jurisdiction, or if the merchandise is transshipped in another jurisdiction and subsequently reenters the jurisdiction of the exporting country on another vessel, or if the merchandise is transshipped to another vessel in the same jurisdiction, the date the vessel on which the merchandise finally leaves the exporting country sails from the last port thereof is the date of exportation. When the merchandise is shipped from an interior country through the ports of another country or from a country contiguous to the United States, the date of exportation is the date on which the merchandise crosses the border of the country of exportation and passes beyond the control of the government of such country. These provisions apply also to merchandise shipped directly by air.

« iepriekšējāTurpināt »