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custody, the following evidence shall be the collector's decision, shall completa submitted:
identify the case, and shall set forth (1) A declaration of each cartman, detail the objections to the collecta lighterman, or other carrier handling the decision. When such a petition has be package between the appraiser's stores filed, the collector shall promptly tran and the place of delivery, setting forth mit both copies thereof and the enti the condition of the package at the time file to the Bureau, together with a fi of receipt and delivery by him and statement of his views. When the B whether or not there was any abstraction reau's decision has been received, o of the merchandise while the package collector shall proceed in conformi was in his possession.
therewith. (2) A declaration of the person who (g) The collector may walve the pr first received the package for the im- duction of any of the evidence above porter, owner, or consignee as to whether quired if the validity of the claim or not he examined the package at the otherwise established to his satisfactig time of receipt, anú, if so, as to its con- (Seo, 563, 46 Stat. 746, as amended; 19 U. 8.4 dition at that time.
1563) (3) A declaration of the person who opened the package after release from
Ś 15.2 Perishable merchandise co
demned; allowance. customs custody that the alleged missing merchandise was not found by him When fruit or other perishable me in the said package or elsewhere.
chandise has been condemned within ! (d) In the case of injury or destruc
days after landing,' and the notice hs tion by accidental fire or other casualty, been filed pursuant to section 506(2 the following evidence shall be submitted
Tariff Act of 1930,- an investigation sha by the applicant:
be conducted before an allowance ma (1) A declaration of the master of the be made in the liquidation of the enti vessel, the conductor or driver of the in order to determine whether the con vehicle, the proprietor of the warehouse, ditions of the statute have been satisfie or other person (except a customs ofi- Such allowance shall be limited cer) having charge of the merchandise
perishable goods condemned by the at the time of the casualty, stating health officers or authorities in the orig the time, place, and nature of such cas- nal package, unless segregation of ti ualty; that the merchandise was on board goods was under constant customs super the vessel or vehicle, in the warehouse, vision at the importer's expense. or otherwise in his charge, as the case
(Sec. 506(2), 46 Stat. 732; 19 U.S.C. 1506 (2) may be, at the time of the casualty; and that it was totally destroyed and there $ 15.3 Abandonment of merchandi is no probability of recovering or saving under section 506(1), Tariff Act any part thereof, or that it was injured
1930. as the result of the casualty.
(a) A written notice of any abar (2) The bill of lading, the entry, and
donment under section 506 (1). Tar the invoice covering the merchandise, or certified copies of the foregoing, unless
3 The date of landing in the case of me such documents are already in the pos
chandise forwarded in bond without a session of the collector at the port where praisement is the date of arrival at the pa the claim is filed.
of destination. (3) A copy of the insurance ap- • Allowance shall be made in the estim praiser's report, if any.
tion and liquidation of duties under regul (e) When the application and evidence
tions prescribed by the Secretary of t specified in this section have been re
Treasury in the following cases: ceived and examined by the collector of customs, he shall determine whether the
“(2) Perishable merchandise,condemned desired abatement or refund shall be
Where fruit or other perishable merchande
has been condemned at the port of entry made and notify the applicant of his within ten days after landing, by the healt decision.
officers or other legally constituted author (f) The applicant may file with the ties, and the consignee, within five days afta collector of customs a petition addressed such condemnation, ales with the collecte to the Commissioner of Customs for a
written notice thereof, an invoiced descrip
tion and the location thereof and the nam review of the collector's decision. Such
of the vessel or vehicle in which Imported petition shall be filed in duplicate within (Tariff Act of 1980, sec. 606 (2); 19 U. S. 30 days from the date of the notice of 1506 (2))
ct of 1930,' shall be filled with the col*ctor of customs at the port where the ntry is filed within 30 days after the ate of entry or, in the case of examiation packages, within 30 days after rease, whether or not delivery is taken y the importer immediately after entry r release as the case may be.
(b) The party abandoning the merhandise shall identify it with that deribed in the invoice used in making eny to the satisfaction of the collector, ho shall cause such examination dereof to be made as may be necessary ; verify such identification. When reacking is necessary to segregate the bandoned merchandise from the relainder of the shipment, such repacking hall be done at the expense of the party 1 interest and under customs superision. Sec. 506, 46 Stat. 732; 19 U. S. 0. 1506) 15.4 Abandonment or destruction of
merchandise in bond. (a) Applications for the abandonment r destruction of merchandise in bond ursuant to section 563(b) or 557(c), ariff Act of 1930, as amended,' shall be
filed with the collector by the consignee or his duly qualified representative on customs Form 3499, with the title modified to read “Application and Permit To Abandon (or Destroy) Goods in Bond.” When an application is for permission to destroy, the proposed method of destruction shall be stated in the application and be subject to the approval of the collector. No application to abandon or destroy warehoused merchandise shall be approved unless concurred in by the warehouse proprietor.
(b) A person in whom the right to withdraw merchandise entered for warehousing is vested in accordance with $ 8.39 or $ 18.16 (a) of this chapter is entitled exclusively to the rights and privileges initially held by the consignee in respect of abandonment or destruction of such merchandise.
(c) When in the opinion of the collector the abandonment of merchandise under section 563 (b), Tariff Act of 1930, as amended, will involve any expense or cost to the Government, or the merchandise is worthless or unsalable, or cannot be sold for a sum suficient to pay the expenses of sale, abandonment under such section 563 (b) shall not be permitted unless the applicant deposits a sum which in the opinion of the collector will be suficient to save the Government harmless from any expense or cost resulting from such abandonment. The sum so advanced shall be placed in a special deposit account and expended to cover the cost of destruction or to meet any deficit should the merchandise be sold and the proceeds of sale be less than the expenses of such sale. After meeting such expenses or deficit, any balance remaining shall be refunded to the applicant. However, the applicant may elect
"Allowance shall be made in the estimaion and liquidation of duties under regulaions prescribed by the Secretary of the Teasury in the following cases:
"(1) Abandonment within thirty days.There the importer abandons to the United tates within thirty days after entry in the ase of merchandise not sent to the appraisr's stores for examination, or within thirty ays after the release of the examination ackages or quantities of merchandise in the ase of merchandise sent to the appra!ser 8 Cores for examination, any imported merhandise representing 5 per centum or more f the total value of all the merchandise of be same class or kind entered in the inoice in which the item appears, and delivers, ithin the applicable thirty-day period, the ortion so abandoned to such place as the ollector directs unless the collector is satised that the merchandise is so far destroyed & to be nondeliverable,” (Tariff Act of 1960, ec. 506 (1); 19 U. S. C. 1506 (1))
• The date of entry is the date the entry 8 made as stated in $ 8.4 (d), (e), or (1) of his chapter. - "Under such regulations as the Secretary
the Treasury may prescribe and subject o any conditions imposed thereby the conAgnee may at any time within three years rom the date of original importation, abanlon to the Government any merchandise in sonded warehouse, whereupon any duties on such merchandise may be remitted or reunded as the case may be, but any merchanIlse so abandoned shall not be less than an
entire package and shall be abandoned in the original package without having been repacked while in a bonded warehouse (other than a bonded manipulating warehouse)." (Tariff Act of 1930, sec. 563 (b), as amended; 19 U. S. C. 1563 (b))
“Merchandise entered under bond, under any provision of law, may, upon payment of all charges other than duty on the inerchandise, be destroyed, at the request and at the expense of the consignee, within the bonded period under customs supervision, in lleu of exportation, and upon such destruction the entry of such merchandise shall be liquidated without payment of duty and any duties collected shall be refunded.” (Tartir Act of 1930, sec. 657 (c), as amended; 19 U. S. C. 1557 (c))
to destroy such merchandise under customs supervision, pursuant to the provisions of section 557, Tariff Act of 1930, as amended.
(d) Where the conditions specified in paragraphs (a)-(c) of this section are met, collectors of customs may grant applications, but in any case where doubt exists the case shall be referred to the Bureau. (Secs. 557 (c), 563 (b), 46 Stat. 744, as amended, 748; 19 U. S. C. 1557 (c), 1563 (b)) § 15.5 Destruction of prohibited articles.
Merchandise regularly entered in good faith and denied admission into the United States by any Government agency after its release from customs custody, pursuant to a law or regulation in force on the date of entry or withdrawal, may be destroyed under government supervision. In such cases the destroyed merchandise is exempt from duty and any duties collected thereon shall be refunded. (See $ 8.49 (b) of this chapter.) (Sec. 558 (a), 46 Stat. 744, as amended; 19 U.S.C. 1558(a)). § 15.6 Disposition of abandoned mer
chandise and proceeds of sale. (a) The disposition of merchandise abandoned pursuant to section 506(1) or 563(b), Tariff Act of 1930, as amended, and not retained for official use, shall be governed by the regulations of the General Services Administration applicable to the Bureau of Customs. If the merchandise is cleared for sale, it shall be sold in accordance with the applicable provisions of Part 20 of this chapter, unless it is worthless or it shall appear probable that the expenses of sale will exceed the proceeds. If the merchandise is sold, no part of the proceeds shall be returned to the importer.
(b) If the merchandise or any part thereof is worthless or it appears probable
that the expenses of its sale would ex ceed the proceeds, it shall be destroyed or otherwise disposed of as the collector may direct. No credit for abandonment of such merchandise shall be given unles a customs officer, who has satisfied him self as to the quantity of the abandone portion of the shipment and as to the destruction or removal from the contra of the applicant of the entire quantity of the goods covered by the collectory instructions as to disposition, shall certif on customs Form 4613 to those facts tt avoid the possibility of any part of the same goods being made the subject a another application. (Secs. 506 (1), 563 (b), 46 Stat. 732, 746; 11 U.S.C. 1506(1), 1563(b)) § 15.7 Excessive moisture and other in
purities; application for allowance
procedure. (a) An application for an allowand for excessive moisture or other impuritia under section 507, Tariff Act of 1930, shall be made on customs Form 4317 and filed with the collector of customs. Thx application shall be filed within 10 days after the report of weight has been re. ceived by the collector or within 10 day after the date upon which the entry a a related document was endorsed to show that invoice weight has been accepted by the entry officer, customs inspector, a other customs officer.
(b) The collector shall cause such in vestigation to be made as may be neces sary to determine whether or not the merchandise contains excessive mois, ture or other impurities not usually found in or upon such or similar mer, chandise, together with the amount thereof, and, if necessary, may refer the application to the appraiser for such determination.
(c) If the collector is satisfied from the reports received that the claim is valid, due allowance shall be made in the liquidation of the entry. (Sec. 507, 46 Stat. 732; 19 U. S. C. 1507)
8 "No remission, abatement, refund, or drawback of estimated or liquidated duty shall be allowed because of the exportation or destruction of any merchandise after its release from the custody of the Government, except in the following cases:
“(2) When prohibited articles have been regularly entered in good faith and are subsequently exported or destroyed pursuant to a law of the United States and under such regulations as the Secretary of the Treasury may prescribe;
(Tariff Act of 1930, sec. 558 (a), as amended; 19 U.S.C. 1568 (a))
"The Secretary of the Treasury is hereby authorized to prescribe and issue regulations for the ascertainment of tare upon imported merchandise, including the establishment of reasonable and just schedule tares therefor, but in no case shall there by any allowance for draft or for impurities, other than exces sive moisture and impurities not usually found in or upon such or similar merchan, dise." (Tarifi Act of 1930, sec. 507; 19 U. S.C. 1507)
upon presentation of an appropriate permit.
(3) Allowance in duty shall be made in the liquidation of the entry on such of the merchandise covered by the application as is reported by the appraiser to be entirely without commercial value by reason of damage or deterioration.
15.8 Shortages; lost packages; defi.
ciencies in contents of packages. (a) Allowance shall be made in the sessment of duties for lost or missing erchandise included in the entry whenfer it is established to the satisfaction the collector of customs before the quidation of the entry becomes final at the merchandise claimed to be lost missing was not imported. The foreing shall not apply in the case of erchandise arriving under an I. T. itry. (b) Allowance for deficiency in any Ickage reported to the collector by the praiser or other customs oficer shall made in the liquidation of the entry; it no customs officer except an apaiser or other customs officer making
examination contemplated by secon 499, Tariff Act of 1930, as amended, tall report a supposed deficiency to the illector unless it is established to the tisfaction of the reporting officer that le merchandise was not imported. ec. 499, 46 Stat. 728, as amended; 19 S.C. 1499) 15.10 Articles damaged and worthless
at the time of importation. (a) When a shipment of nonperishile merchandise, or any portion thereof hich shall have been segregated from te remainder of the shipment under istoms supervision at the expense of le importer, is found by the appraising ficer to be entirely without commercial due by reason of damage or deterioraon and is so reported to the collector 1 the appraiser, an allowance in duties 1 such merchandise on the ground of inimportation shall be made in the quidation of the entry. (b) A similar allowance may be made the case of perishable merchandise in cordance with the following procedure id subject to the conditions set forth verein: (1) An application for such allowance all be filed with the collector on cusms Form 4373, in duplicate, within 96 burs after the unlading of the merlandise and before any of the shipment wolved has been removed from the pier ursuant to the entry permit. (2) Should an application filed in acYrdance with subparagraph (1) of this aragraph be withdrawn, the merchanise involved shall thereafter be released
PART 16-LIQUIDATION OF DUTIES Sec. 16.1 Liquidation required. 16.2 Procedure; notice of liquidation. 16.3 Suspension of liquidation. 16.4 Conversion of currency. 16.5 Weight, gauge, or measure. 16.6 Tare; dutiable weights. 16.7 Articles in examination packages not
specified in the invoice. 16.9 Commingling of goods. 16.10 Change in classification or value;
higher or lower rate; effective date. 16.10a Tariff classification of prospective
imports. 16.11 Warehouse entries. 16.12 Appraisement, baggage, informal, and
mail entries. 16.13 Errors, mistakes, and inadvertencies,
correction of. 16.14 Limitation upon reliquidation. 16.15 Applicability of laws relating to cus
toms duties. 16.18 Additional duties on articles not
legally marked. 16.19 Discriminating duties. 16.20 Duties contingent upon foreign ex
port duties, charges, or restrictions. 16.21 Dumping duty; notice to importer. 16.22 Method of computing dumping duty. 16.23 Cuban preference. 16.24 Countervailing duties. 16.25 Special duties on articles Imported un
der agreements in restraint of trade. 16.26 Philippine trade.
AUTHORITY: The provisions of this Part 16 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 16 appear at 28 F.R. 14742, Dec. 31, 1963, unless otherwise noted. $ 16.1 Liquidation required.'
All entries covering imported merchandise, except temporary importation
1 "The consignee shall deposit with the collector, at the time of making entry, unless the merchandise is entered for warehouse or transportation, or under bond, the amount of duty estimated to be payable thereon. Upon receipt of the appraiser's report and of the various reports of landing, weight, gauge, or measurement the collector shall ascertain, fix, and liquidate the rate and amount of
See ( 18.6 of this chapter.
bond entries and those for transportation be collected on the exact quantity a in bond or for immediate exportation, tained in each case or other outer ce shall be liquidated.”
tainer, fractional parts of a gallon be (Sec. 505, 46 Stat. 732; 19 U.S.C. 1505)
carried to three decimal places. :
procedure for collecting internal-revel $ 16.2 Procedure; notice of liquidation.
taxes on wines shall be on the b (a) In the computation of duty on of a wine gallon of liquid measure egi entries, ad valorem rates shall be applied alent to 231 cubic inches and shall to the values in even dollars, fractional paid proportionately on all fractic parts of a dollar less than 50 cents being parts of a wine gallon; fractions of disregarded and 50 cents or more being than one-tenth gallon being conver considered as $1, all merchandise in the to the nearest one-tenth gallon, and f same invoice subject to the same rate hundredths gallon being converted of duty to be treated as a unit. When the next full one-tenth gallon. Interi necessary, fractional parts of a dollar, revenue taxes on beer, ale, porter, sta whether more or less than 50 cents, shall and other similar fermented bevera be dropped or taken up as whole dollars including sake, of any name or desc in order not to increase or decrease the tion containing one-half of 1 per cent total dutiable value of the invoice. If or more of alcohol by volume, brewer in such cases it is necessary to drop frac- produced from malt, wholly or in p tional parts of a dollar amounting to 50 or from any substitute therefor, shal cents or more, the lower fractions shall collected in accordance with I. R. C. : be dropped, and if it is necessary to take tion 5051 (a). In the computation up as whole dollars fractional parts less duties on alcoholic beverages provi than 50 cents, the larger fractions shall for in Schedule 1, Part 12, Tariff Sch be taken. In the case of two equal frac- ules of the United States, which are 1 tions, the one subject to the lower rate subject to internal-revenue taxes, of duty shall be dropped or taken up, as methods prescribed for the computat the case may be. In determining a rate of internal-revenue taxes on sucht of duty dependent upon value, fractional erages shall be followed. parts of a dollar shall be considered. Ex- (c) When the amount of duty asses cept as specified in paragraph (b) of this by the collector in the liquidation of section, if a rate of duty is specific and entry (other than informal entry $1 or less per unit, fractional quantities, customs Form 5119 or 5119-A, a r 11 less than one-half, shall be disregard- entry on customs Form 3419 or at ed, and if one-half or more shall be treat- gage entry on customs Form 5123, 6 ed as a whole unit. Subject to the same or 6063) does not differ by so much exception, if a specific rate is more than $3 from the total estimated duties, $1 per unit, duty shall be assessed upon cluding any supplemental estima the exact quantity with any fraction duties, deposited, the liquidator s! part expressed in the form of a decimal endorse the entry "as entered" · over extended to two places.
initials in red ink. If there is a dif (b) In the computation of internal- ence of $3 or more between the du revenue taxes on distilled spirits im- so assessed and the total estimated du ported in barrels, kegs, or similar con
deposited, the liquidator shall mak tainers, the quantity shall be ascertained
new statement of duties over his init in accordance with the internal-revenue
in red ink. The same procedures
be followed with respect to interi regulations. Where distilled spirits are
revenue taxes, but the assessments imported in bottles, jugs, or similar containers, the internal-revenue taxes shall
3"(a) The Secretary of the Treasury
order to avoid expense and inconveni duties to be paid on such merchandise as to the Government disproportionate to provided by law and shall give notice of such amount of revenue that would otherwis liquidation in the form and manner pre- collected, is hereby authorized, under a scribed by the Secretary of the Treasury, and regulations as he shall prescribe, to collect any increased or additional duties due "(1) disregard a difference of less thai or refund any excess of duties deposited as between the total estimated duties or t determined on such liquidation.” (Tariff deposited, or the total duties or taxes te! Act of 1930, sec. 505; 19 U.SC. 1505.)
tively assessed, with respect to any entr The liquidation of an entry is the final merchandise and the total amount of du computation or ascertainment of the duties or taxes actually accruing thereon; accruing thereon. (See T.D.'s 31032, 35123, (Tariff Act of 1930, sec. 321, as amended and 42313.)
U. S. C. 1321)