brextent of the collector's authority with respect to appraisement errors is set forth in paragraphs (b) and (c) of this Injection.

(b) Pursuant to section 520 (c) (1), Tariff Act of 1930, as amended, notwithtanding a valid protest was not filed, the collector may correct by reliquidation or other appropriate action a clerical error, mistake of fact, or other inadvertnce in any entry, liquidation, appraisenent (subject to paragraph (c) of this section), or other customs transaction if the error, mistake of fact, or other inadvertence:

(1) Does not amount to an error in the construction of a law;

(2) Is adverse to the importer;

(3) Is manifest from the record or established by documentary evidence; and

(4) Is brought to the attention of the Customs Service:

(i) Within 1 year after the date of entry, appraisement, or other transaction (including a liquidation, reliquidation, or exaction) if the error, mistake t of fact or other inadvertence is in the entry, appraisement, or other transaction (including a liquidation, reliquidation, or exaction), or

(ii) Except in cases where the error is in liquidation, reliquidation, or exaction in which case subdivision (i) of this subparagraph shall apply, within 60 days after liquidation or exaction when the liquidation or exaction is made more than ten months after the date of entry, appraisement or other transaction.

(c) If the alleged error, mistake of fact or other inadvertence to be considered under paragraph (b) of this section is in an appraisement, the appraiser shall submit a report and recommendation to the collector. If the collector believes that action different from that recommended by the appraiser should be taken and the difference cannot be resolved locally, the matter shall be submitted to the Bureau for decision.

(Secs. 514, 520, 46 Stat. 734, 739, as amended; 19 U.S.C. 1514, 1520)

§ 16.14 Limitation upon reliquidation.

(a) In the absence of a protest, no entry shall be reliquidated after the expiration of the protest period, except as provided for in section 520 (c), as

amended, or section 521, Tariff Act of 1930, or § 16.10 (h).

(b) An error in the liquidation of an entry covering household or personal effects may be corrected by the collector of customs without reference to the Bureau, notwithstanding a timely protest was not filed, if an application for refund is filed with the collector within 1 year after the date of entry and no waiver of compliance with applicable regulations is involved other than a waiver which the collector has authority to grant. (Secs. 514, 520, 521, 46 Stat. 734, 739, as amended; 19 U.S.C. 1514, 1520, 1521)

§ 16.15 Applicability of laws relating to customs duties.

Provisions of law (including preferences and exemptions) relating only to customs duties shall not be applied to taxes or other charges which are not construed to be customs duties, not

13

12 "Notwithstanding a valid protest was not filed, the Secretary of the Treasury may authorize a collector to reliquidate an entry to correct

"(1) A clerical error, mistake of fact, or other inadvertence not amounting to an error in the construction of a law, adverse to the importer and manifest from the record or established by documentary evidence, in any entry, liquidation, appraisement, or other customs transaction, when the error, mistake, or inadvertence is brought to the attention of the customs service within one year after the date of entry, appraisment, or transaction, or within sixty days after liquidation or exaction when the liquidation or exaction is made more than ten months after the date of the entry, appraisement, or transaction; or

"(2) Any assessment of duty on household or personal effects in respect of which an application for refund has been filed, with such employee as the Secretary of the Treasury shall designate, within one year after the date of entry." (Tariff Act of 1930, sec. 520 (c), as amended; 19 U. S. C. 1520 (c))

"If the collector finds probable cause to believe there is fraud in the case, he may reliquidate an entry within two years (exclusive of the time during which a protest is pending) after the date of liquidation or last reliquidation." (Tariff Act of 1930, sec. 521; 19 U. S. C. 1521)

13 "No tax or other charge imposed by or pursuant to any law of the United States shall be construed to be a customs duty for the purpose of any statute relating to the customs revenue, unless the law imposing such tax or charge designates it as a customs duty or contains a provision to the effect that it shall be treated as a duty imposed under the customs laws. (Tariff Act of

1930, sec. 528, as amended; 19 U. S. C. 1528)

15

(a) The marking duty prescribed by section 304 (c), Tariff Act of 1930, as amended, shall be assessed upon the value as defined in section 503, Tariff Act of 1930.

(b) The liquidation of entries, other than warehouse entries, shall not be suspended merely because the merchandise covered thereby is reported to be not legally marked, but, upon special application by the importer, the liquidation may be deferred for a reasonable time to permit the marking, destruction, or exportation of the merchandise. Warehouse entries covering merchandise not legally marked shall not be liquidated prior to the withdrawal of the merchandise from warehouse for consumption, exportation, or destruction.

(Sec. 304, 46 Stat. 687, as amended; 19 U. S. C. 1304)

15 "If at the time of importation any article (or its container, as provided in subsection (b) hereof) is not marked in accordance with the requirements of this section, and if such article is not exported or destroyed or the article (or its container, as provided in subsection (b) hereof) marked after importation in accordance with the requirements of this section (such exportation, destruction, or marking to be accomplished under customs supervision prior to the liquidation of the entry covering the article, and to be allowed whether or not the article has remained in continuous customs custody), there shall be levied, collected, and paid upon such article a duty of 10 per centum ad valorem, which shall be deemed to have accrued at the time of importation, shall not be construed to be penal, and shall not be remitted wholly or in part nor shall payment thereof be avoidable for any cause. Such duty shall be levied, collected, and paid in addition to any other duty imposed by law and whether or not the article is exempt from the payment of or• duties. dinary customs (Tariff Act of 1930, sec. 304 (c), as amended; 19 U. S. C. 1304 (c))

suance of specific instructions from the Commissioner of Customs.

§ 16.20 Duties contingent upon foreign export duties, charges, or restric tions.

Schedule 2, Part 4, Headnote 4, Tarif Schedules of the United States, provides for the imposition under certain conditions of additional duties on articles covered thereby. The assessment of these additional duties is dependent upon action by the President, and notice of such action, if taken, will be published in the weekly Treasury Decisions. § 16.21 Dumping duty; notice to im porter.

(a) Special dumping duty shall be assessed on all importations of merchandise, whether dutiable or free, as to which the Secretary of the Treasury has made public a finding of dumping, entered or withdrawn from warehouse, for consumption, not more than 120 days before the question of dumping was raised by or presented to the Secretary or his delegate, provided the particular importation has not been appraised prior to the publication of such finding. and the appraiser reports that the purchase price or exporter's sales price is less than the foreign market value or constructed value, as the case may be.

(b) Before dumping duty is assessed the collector shall notify the importer of the appraiser's report, as in the case of an advance in value. If the importer files an appeal for reappraisement, liquidation shall be suspended until the appeal for reappraisement is finally decided.

(c) If the necessary conditions are present, special dumping duty shall be assessed on samples imported for the

10 See § 14.13 of this chapter.

For regulations regarding finding of dumping by the Secretary and procedure under the Antidumping Act, 1921, see §§ 14.6-14.13.

How

The fact that the importer has added on entry the difference between the purchase price or the exporter's sales price and the foreign market value or constructed value and the appraiser has approved the resulting entered value shall not prevent the assessment of the special dumping duty. ever, a mere difference between the purchase price or exporter's sales price and the foreign market value or constructed value, without a finding by the Secretary of the Treasury, as above referred to, is not suffi cient for the assessment of the special dumping duty.

urpose of taking orders and making des in this country.

pecs. 202, 209, 407, 42 Stat. 11, as amended, 18; 19 U.S.C. 161, 168, 173)

16.22 Method of computing dumping duty.

If it appears that the merchandise is been purchased by a person not the porter within the meaning of section 17. Antidumping Act, 1921, as amended 9 U.S.C. 166), the special dumping duty all equal the difference between the rchase price and the foreign market lue on the date of purchase, or, if there r no foreign market value, between the urchase price and the constructed lue, any foreign currency involved ing converted into United States oney as of the date of purchase or greement to purchase. If it appears at the merchandise is imported by a erson who is the exporter within the eaning of such section 207, the special amping duty shall equal the difference etween the exporter's sales price and he foreign market value on the date of portation, or, if there is no foreign arket value, between the exporter's les price and the constructed value, ny foreign currency involved being onverted into United States money as f the date of exportation.

Becs. 202, 207, 42 Stat. 11, as amended, 14, amended; 19 U.S.C. 161, 166) 16.23 Cuban preference.

(a) The total and partial exemptions rom duty provided for in the trade greement with the Republic of Cuba 1 October 30, 1947," shall be deemed to pply only to direct shipments from uba and to shipments via other counries for which there is furnished proof hat the merchandise was destined to he United States at the time of exportaion from Cuba and also a certificate of he proper customs officer of each forign country in which the merchandise

"The operation of the Convention of Comnercial Reciprocity between the United itates and Cuba signed December 11, 1902 T. D. 24836), and the operation of the trade greement with Cuba of August 24, 1934 T. D. 47232), as amended by the supplenentary trade agreements of December 18, 939 (T. D. 50050), and of December 23, 1941 (T. D. 50541), are suspended for such time as he United States and Cuba are both conracting parties to the General Agreement on Tariffs and Trade concluded at Geneva on October 30, 1947.

was landed while en route to the United States showing continuous customs custody of the shipment while in such foreign country.

(b) No evidence of origin shall be required for any Cuban merchandise which is unconditionally free of duty. Special customs invoices shall be required for merchandise of Cuban origin embraced within the classes enumerated in § 8.15 (b) or (c) of this chapter, if the right of the merchandise to any total or partial exemption from duty is dependent upon its Cuban origin and the value of the shipment exceeds $500. In the case of every shipment of Cuban articles for which any total or partial exemption from duty is sought under the provisions of the Cuban Trade Agreement, except as stated in the next sentence, there shall be filed in connection with the entry, preferably on the invoice filed with the entry, a declaration of the shipper, or other person having actual knowledge of the facts, that the articles for which the exemption is sought are of the growth, produce, or manufacture of Cuba. Production of the declaration may be waived in connection with direct shipments claimed to be of Cuban origin, valued not over $250, in those cases where the collector is satisfied from the character of the articles or otherwise that they are in fact of Cuban origin.

(c) Duties assessed on imports on special occasions, such as marking duties (sec. 304, Tariff Act of 1930), internalrevenue taxes imposed on imported articles, and other special exactions (as distinguished from the ordinary customs duties such as are imposed under the dutiable provisions of the Tariff Schedules of the United States are not subject to any reduction under the trade agreement.

§ 16.24 Countervailing duties.

(a) Any appraiser or other principal customs officer who obtains any information that any bounty or grant is being paid or bestowed with respect to dutiable merchandise imported into the United States, so as to require action under section 303, Tariff Act of 1930, shall com

18

18 "Whenever any country, dependency, colony, province, or other political subdivision of government, person, partnership, association, cartel, or corporation shall pay or bestow, directly or indirectly, any bounty or grant upon the manufacture or production or export of any article or merchandise manufactured or produced in such country,

municate such information promptly to the Commissioner of Customs. Every such communication shall contain or be accompanied by a statement of substantially the same information as is required in paragraph (b) of this section, if in the possession of the appraiser or other officer or readily available to him.

(b) Any person outside the Customs Service who has reason to believe that any bounty or grant is being paid or bestowed with respect to dutiable merchandise imported into the United States may communicate his belief to any appraiser or the Commissioner of Customs. Every such communication shall contain, or be accompanied by, (1) a full statement of the reasons for the belief, (2) a detailed description or sample of the merchandise, (3) all pertinent facts obtainable as to any bounty or grant being paid or bestowed with respect to such merchandise.

dependency, colony, province, or other political subdivision of government, and such article or merchandise is dutiable under the provisions of this act, then upon the importation of any such article or merchandise into the United States, whether the same shall be imported directly from the country of production or otherwise, and whether such article or merchandise is imported in the same condition as when exported from the country of production or has been changed in condition by remanufacture or otherwise, there shall be levied and paid, in all such cases, in addition to the duties otherwise imposed by this act, an additional duty equal to the net amount of such bounty or grant, however the same be paid or bestowed. The Secretary of the Treasury shall from time to time ascertain and determine, or estimate, the net amount of each such bounty or grant, and shall declare the net amount so determined or estimated. The Secretary of the Treasury shall make all regulations he may deem necessary for the identification of such articles and merchandise and for the assessment and collection of such additional duties." (Tariff Act of 1930, sec. 303; 19 U. S. C. 1303.)

(c) If any information filed with a appraiser pursuant to paragraph (b) d this section does not conform with thi requirements of that paragraph, th communication shall be returne promptly to the person who submitte it with detailed written advice as to th respects in which it does not conform If such information is found to compl with the requirements, it shall be trans mitted by the appraiser within 10 day to the Commissioner of Customs, to gether with all pertinent additional in formation available to the appraiser.

(d) Upon receipt by the Commis sioner of Customs of any communica tion submitted pursuant to paragrap (a), (b), or (c), of this section an found to comply with the requirement of the pertinent paragraph, the Com missioner will cause such investigation to be made as appears to be warrante by the circumstances of the case and th Commissioner or his designated repre sentative will consider any repre sentations offered by foreign interests importers, domestic producers, or othe interested persons.

(e) If it is determined that the appl cation of the said section 303 is required the Commissioner of Customs, with th approval of the Secretary of the Treas ury, will issue a countervailing duty orde describing the merchandise, designatin the country or area in which it is pro duced or from which it is exported, an declaring the ascertained or estimate amount of the bounty or grant or a rul for calculating or estimating suc amount.

(f) Each order issued pursuant t paragraph (e) of this section will b published in a weekly issue of Treasur Decisions and in the FEDERAL REGISTE Orders or notices issued under section 303, Tariff Act of 1930, or a correspond ing provision of a prior act, are currenth in effect with respect to the merchandis listed below:

ec. 303, 46 Stat. 687; 19 U.S.C. 1303) [28 R. 14742, Dec. 31, 1963, as amended by T.D. 098, 29 F.R. 1568, Jan. 30, 1964; T.D. 56238, F.R. 11751, Aug. 18, 1964; T.D. 56258, 29 R. 12962, Sept. 16, 1964; T.D. 56312, 29 F.R. 864, Nov. 26, 1964]

16.25 Special duties on articles imported under agreements in restraint of trade.

Whenever it appears that imported ticles may be subject to the special aties provided for in section 802, act Sept. 8, 1916, 15 U.S.C. 73,10 the collec

"If any article produced in a foreign untry is imported into the United States nder any agreement, understanding, or contion that the importer thereof or any other rson in the United States shall not use, archase, or deal in, or shall be restricted in is using, purchasing, or dealing in, the arties of any other person, there shall be levied, llected, and paid thereon, in addition to le duty otherwise imposed by law, a special aty equal to double the amount of such aty: Provided, That the above shall not be terpreted to prevent the establishing in ais country on the part of a foreign proucer of an exclusive agency for the sale in be United States of the products of said reign producer or merchant, nor to preent such exclusive agent from agreeing not › use, purchase, or deal in the article of any ther person, but this proviso shall not be onstrued to exempt from the provisions of his section any article imported by such exlusive agent if such agent is required by the oreign producer or if it is agreed between uch agent and such foreign producer that ny agreement, understanding, or condition et out in this section shall be imposed by uch agent upon the sale or other disposiion of such article to any person in the Jnited States." (15 U. S. C. 78)

47826-7

Bounties declared-Rates.

Descriptions.

Proof gallons.

Alcoholic perfumery.

Orange bitters.

Quantity for computing duty.

Bounty on plain spirits terminated. Modified as to certain spirits.

Bounties declared-Rates.

Bounties declared-Rates, Quantity for computing duty.

tor shall report the matter to the Commissioner of Customs and await instructions with respect to the imposition of such duties.

(Secs. 802, 803, 39 Stat. 799; 15 U. S. C. 73, 74) § 16.26 Philippine trade.

(a) The total or partial exemptions of "Philippine articles" " entered, or withdrawn from warehouse, for consumption during the period beginning January 1, 1956, which are authorized by the Philippine Trade Agreement Revision Act of 1955 and Presidential Proclamation of October 26, 1955, made pursuant thereto (T.D. 53965), apply to "Philippine articles" imported from any foreign country.

(b) No evidence of origin shall be required for any Philippine merchandise which is unconditionally free of duty.

(c) When any total or partial exemption from duty is claimed on the ground that an importation consists of "Philippine articles," the claim shall be allowed only if it is established to the satisfaction of the collector of customs concerned. The collector may accept as satisfactory evidence that an article is

20 The term "Philippine articles" means articles which are products of the Philippines, but does not include any article produced with the use of materials imported into the Philippines which are products of any country other than the Philippines or the United States if the aggregate value of such imported materials when landed at the Philippine port of entry, exclusive of any landing cost and Philippine duty, was more than 20 per centum of the appraised customs value of the article imported into the United States (22 U.S.C. 1360(a)(4)).