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custody, the following evidence shall be submitted:

(1) A declaration of each cartman, lighterman, or other carrier handling the package between the appraiser's stores and the place of delivery, setting forth the condition of the package at the time of receipt and delivery by him and whether or not there was any abstraction of the merchandise while the package was in his possession.

(2) A declaration of the person who first received the package for the importer, owner, or consignee as to whether or not he examined the package at the time of receipt, and, if so, as to its condition at that time.

(3) A declaration of the person who opened the package after release from customs custody that the alleged missing merchandise was not found by him in the said package or elsewhere.

(d) In the case of injury or destruction by accidental fire or other casualty, the following evidence shall be submitted by the applicant:

(1) A declaration of the master of the vessel, the conductor or driver of the vehicle, the proprietor of the warehouse, or other person (except a customs officer) having charge of the merchandise at the time of the casualty, stating the time, place, and nature of such casualty; that the merchandise was on board the vessel or vehicle, in the warehouse, or otherwise in his charge, as the case may be, at the time of the casualty; and that it was totally destroyed and there is no probability of recovering or saving any part thereof, or that it was injured as the result of the casualty.

(2) The bill of lading, the entry, and the invoice covering the merchandise, or certified copies of the foregoing, unless such documents are already in the possession of the collector at the port where the claim is filed.

(3) A copy of the insurance appraiser's report, if any.

(e) When the application and evidence specified in this section have been received and examined by the collector of customs, he shall determine whether the desired abatement or refund shall be made and notify the applicant of his decision.

(f) The applicant may file with the collector of customs a petition addressed to the Commissioner of Customs for a review of the collector's decision. Such petition shall be filed in duplicate within 30 days from the date of the notice of

the collector's decision, shall comple identify the case, and shall set fort detail the objections to the collec decision. When such a petition has filed, the collector shall promptly tr mit both copies thereof and the e file to the Bureau, together with a statement of his views. When the reau's decision has been received, collector shall proceed in confor therewith.

(g) The collector may waive the duction of any of the evidence above quired if the validity of the clair otherwise established to his satisfac (Sec, 563, 46 Stat. 746, as amended; 19 U. 1563)

§ 15.2 Perishable merchandise demned; allowance.

When fruit or other perishable I chandise has been condemned withi days after landing, and the notice been filed pursuant to section 506 Tariff Act of 1930, an investigation s be conducted before an allowance be made in the liquidation of the e in order to determine whether the ditions of the statute have been satis Such allowance shall be limited perishable goods condemned by health officers or authorities in the o nal package, unless segregation of goods was under constant customs su vision at the importer's expense. (Sec. 506(2), 46 Stat. 732; 19 U.S.C. 1506

§ 15.3 Abandonment of merchar under section 506(1), Tariff A 1930.

(a) A written notice of any al donment under section 506 (1). T

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Act of 1930, shall be filed with the colctor 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 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 hereof 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. C. 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

"Allowance shall be made in the estimaon and liquidation of duties under regulajons prescribed by the Secretary of the reasury 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 appraiser s tores for examination, any imported merhandise representing 5 per centum or more f the total value of all the merchandise of he 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 s 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 # made as stated in § 8.4 (d), (e), or (f) of his chapter.

"Under such regulations as the Secretary If the Treasury may prescribe and subject to any conditions imposed thereby the conignee may at any time within three years rom the date of original importation, abanlon to the Government any merchandise in Jonded warehouse, whereupon any duties on Auch merchandise may be remitted or reunded as the case may be, but any merchaniise so abandoned shall not be less than an

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 sufficient 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 sufficient 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

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 lieu 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." (Tariff Act of 1930, sec. 557 (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), 48 Stat. 744, as amended, 746; 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 merchandise 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

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that the expenses of its sale would ex ceed the proceeds, it shall be destroye or otherwise disposed of as the collecto may direct. No credit for abandonmen of such merchandise shall be given unle a customs officer, who has satisfied him self as to the quantity of the abandone portion of the shipment and as to th destruction or removal from the contr of the applicant of the entire quantit of the goods covered by the collector instructions as to disposition, shall certif on customs Form 4613 to those facts t avoid the possibility of any part of th same goods being made the subject another application.

(Secs. 506 (1), 563 (b), 46 Stat. 732, 746; U.S.C. 1506(1), 1563 (b))

§ 15.7

Excessive moisture and other in purities; application for allowance procedure.

(a) An application for an allowan for excessive moisture or other impuritie under section 507, Tariff Act of 1930 shall be made on customs Form 4317 an filed with the collector of customs. Th application shall be filed within 10 day after the report of weight has been re ceived by the collector or within 10 day after the date upon which the entry a related document was endorsed to sho that invoice weight has been accepte by the entry officer, customs inspector, other customs officer.

(b) The collector shall cause such in vestigation to be made as may be neces sary to determine whether or not th merchandise contains excessive mois ture or other impurities not usuall found in or upon such or similar mer chandise, together with the amour thereof, and, if necessary, may refer th application to the appraiser for suc determination.

(c) If the collector is satisfied fro the reports received that the claim valid, due allowance shall be made in th liquidation of the entry.

(Sec. 507, 46 Stat. 732; 19 U. S. C. 1507

"The Secretary of the Treasury is hereb authorized to prescribe and issue regulation for the ascertainment of tare upon importe merchandise, including the establishment reasonable and just schedule tares therefo but in no case shall there by any allowand for draft or for impurities, other than exces sive moisture and impurities not usuall found in or upon such or similar merchan dise." (Tariff Act of 1930, sec. 507; 19 U. S. 1507)

15.8 Shortages; lost packages; deficiencies in contents of packages.

(a) Allowance shall be made in the ssessment 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.10

(b) Allowance for deficiency in any Ickage reported to the collector by the praiser or other customs officer 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, all report a supposed deficiency to the llector unless it is established to the tisfaction of the reporting officer that e 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 nonperishle merchandise, or any portion thereof hich shall have been segregated from e 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 7 the appraiser, an allowance in duties 1 such merchandise on the ground of >nimportation 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 ad subject to the conditions set forth lerein:

(1) An application for such allowance all be filed with the collector on cusms Form 4373, in duplicate, within 96 ours after the unlading of the merhandise and before any of the shipment volved has been removed from the pier arsuant to the entry permit.

(2) Should an application filed in acrdance with subparagraph (1) of this aragraph be withdrawn, the merchanse involved shall thereafter be released

See 18.6 of this chapter.

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16.25 Special duties on articles imported under 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.

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bond entries and those for transportation in bond or for immediate exportation, shall be liquidated."

(Sec. 505, 46 Stat. 732; 19 U.S.C. 1505)

§ 16.2 Procedure; notice of liquidation.

(a) In the computation of duty on entries, ad valorem rates shall be applied to the values in even dollars, fractional parts of a dollar less than 50 cents being disregarded and 50 cents or more being considered as $1, all merchandise in the same invoice subject to the same rate of duty to be treated as a unit. When necessary, fractional parts of a dollar, whether more or less than 50 cents, shall be dropped or taken up as whole dollars in order not to increase or decrease the total dutiable value of the invoice. If in such cases it is necessary to drop fractional parts of a dollar amounting to 50 cents or more, the lower fractions shall be dropped, and if it is necessary to take up as whole dollars fractional parts less than 50 cents, the larger fractions shall be taken. In the case of two equal fractions, the one subject to the lower rate of duty shall be dropped or taken up, as the case may be. In determining a rate of duty dependent upon value, fractional parts of a dollar shall be considered. Except as specified in paragraph (b) of this section, if a rate of duty is specific and $1 or less per unit, fractional quantities, if less than one-half, shall be disregarded, and if one-half or more shall be treated as a whole unit. Subject to the same exception, if a specific rate is more than $1 per unit, duty shall be assessed upon the exact quantity with any fraction part expressed in the form of a decimal extended to two places.

(b) In the computation of internalrevenue taxes on distilled spirits imported in barrels, kegs, or similar containers, the quantity shall be ascertained in accordance with the internal-revenue regulations. Where distilled spirits are imported in bottles, jugs, or similar containers, the internal-revenue taxes shall

duties to be paid on such merchandise as provided by law and shall give notice of such liquidation in the form and manner prescribed by the Secretary of the Treasury, and collect any increased or additional duties due or refund any excess of duties deposited as determined on such liquidation." (Tariff Act of 1930, sec. 505; 19 U.S C. 1505.)

'The liquidation of an entry is the final computation or ascertainment of the duties accruing thereon. (See T.D.'s 31032, 35123, and 42313.)

be collected on the exact quantity con tained in each case or other outer con tainer, fractional parts of a gallon bein carried to three decimal places. Th procedure for collecting internal-revenu taxes on wines shall be on the basi of a wine gallon of liquid measure equi alent to 231 cubic inches and shall b paid proportionately on all fractiona parts of a wine gallon; fractions of les than one-tenth gallon being converte to the nearest one-tenth gallon, and five hundredths gallon being converted t the next full one-tenth gallon. Internai revenue taxes on beer, ale, porter, stout and other similar fermented beverage including sake, of any name or descrip tion containing one-half of 1 per centum or more of alcohol by volume, brewed a produced from malt, wholly or in pan or from any substitute therefor, shall b collected in accordance with I. R. C. seo tion 5051 (a). In the computation a duties on alcoholic beverages provide for in Schedule 1, Part 12, Tariff Sched ules of the United States, which are als subject to internal-revenue taxes, th methods prescribed for the computation of internal-revenue taxes on such bev erages shall be followed.

(c) When the amount of duty assesse by the collector in the liquidation of a entry (other than informal entry of customs Form 5119 or 5119-A, a mai entry on customs Form 3419 or a bag gage entry on customs Form 5123, 6059 or 6063) does not differ by so much a $3 from the total estimated duties, in cluding any supplemental estimate duties, deposited, the liquidator shal endorse the entry "as entered" ' over hi initials in red ink. If there is a differ ence of $3 or more between the dutie so assessed and the total estimated dutie deposited, the liquidator shall make new statement of duties over his initial in red ink. The same procedure sha be followed with respect to internal revenue taxes, but the assessments d

. "(a) The Secretary of the Treasury. order to avoid expense and inconvenier to the Government disproportionate to th amount of revenue that would otherwise t collected, is hereby authorized, under suc regulations as he shall prescribe, to

"(1) disregard a difference of less than $ between the total estimated duties or taxe deposited, or the total duties or taxes tents tively assessed, with respect to any entry merchandise and the total amount of dutie or taxes actually accruing thereon; • (Tariff Act of 1930, sec. 321, as amended; 1 U. S. C. 1321)

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