Lapas attēli
PDF
ePub

"Philippine article" a certificate in the appropriate form specified in paragraph (d) of this section, subject to any verification he may deem necessary, or he may satisfy himself of such fact by other reasonable ways and means if, taking into consideration the kind and value of the goods and the circumstances of importation, he deems a certificate unnecessary.

(d) (1) When no material which is not the growth, product, or manufacture of the Philippines or of the United States was used at any stage in the production of the imported article, a certificate in the following form may be accepted as evidence that the commodity is a "Philippine article":

The product covered by the

(Describe above the invoice, bill of lading, or other document or statement identifying the shipment)

annexed or appended to this certificate of Philippine origin at the time it was subscribed is the growth, product, or manufacture of the Philippines. No foreign materials (other than those which are of the growth, product, or manufacture of the United States) were used at any stage in the production of this product, 1. e., either in its immediate production or in the production of any intermediate product used at any stage in the chain of production in the Philippines which resulted in this product.

(2) When any material which is not the growth, product, or manufacture of the Philippines or of the United States was used at any stage in the manufacture of the imported article, a certificate in the following form may be accepted as evidence that the commodity is nevertheless a "Philippine article":

The product covered by the

(Describe above the invoice, bill of lading, or other document or statement identifying the shipment)

annexed or appended to this certificate of Philippine origin at the time it was subscribed is the product of the Philippines. There were used in its production in the Philippines

(Number of units and description)

of foreign materials (other than those which are of the growth, product, or manufacture of the United States), valued by the Philippine customs officers for the purpose of the Philippine customs laws at

(Official Philippine customs value at the time of importation into the Philippines, in terms of pounds, yards, or other applicable unit)

plus, if not included in such unit va --, the cost per 1

of bringing such foreign materials to Philippines.

(3) If the collector shall be satis that the revenue will be protected a quately thereby, he may accept in of the certificate specified in subpa graph (2) of this paragraph a certific in the following form:

The product covered by the-

(Describe above the invoice, bill of lad or other document or statement ident ing the shipment)

annexed or appended to this certificate Philippine origin at the time it was scribed is the product of the Philippi There were or may have been used in production in the Philippines foreign terials (other than those which are of growth, product, or manufacture of United States).

It is impracticable to ascertain the e number of units of foreign material, if a used in its production or the customs val tion of such material, but to the best (my) (our) (its) knowledge and belief s foreign materials as were or may have t used would not exceed 20 per centum of selling price or invoice value of the prod covered by this certificate.

(4) If more than one kind of art is covered by a certificate provided in subparagraphs (1), (2), or (3) this paragraph, the required infor tion shall be shown with respect each kind. When more than one k of material of other than Philippine United States origin is used in the p duction of an article covered by suc certificate, the certificate shall state number of units, description, and Phil pine customs valuation per unit of e such kind of material.

(5) A certificate conforming to s paragraphs (1), (2), or (3) of this p agraph shall be accepted as evide of the facts alleged therein only if there is annexed thereto a copy the commercial invoice or bill of l ing covering the articles or other do mentary matter which identifies articles to which the certificate pertai (ii) the certificate is signed by the ma: facturer or producer of the articles which it pertains, or by the person ▾ exported the articles from the Phil pines, and (iii) it clearly appears t such copy or other documentary mat was annexed to the certificate when was signed.

(Secs. 2, 201-205, 214, 60 Stat. 141, 143, 146; 22 U.S.C. 1251–1255, 1264, 1360)

[ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][merged small]

7.7

PART 17-PROTESTS AND

REAPPRAISEMENTS

PROTESTS

Protest; form of.

Power of attorney to file protest. Collector's review on protest; transmission of protests and samples to the United States Customs Court. Decisions of United States Customs Court; appeals; reliquidation; refunds.

Stipulations.

REAPPRAISEMENT AND REVIEW

Notice of advance.

Appeal for reappraisement; form; samples; certification of documents. 7.8 Review of reappraisement decision; fling application for.

INTIDUMPING PROTESTS AND APPEALS; AMERICAN PRODUCERS' APPEALS AND PROTESTS 7.9

Antidumping; protests and appeals; procedure.

7.11 American producers' appeals and protests; procedure.

AUTHORITY: The provisions of this Part 17 ssued under R.S. 161, 251, sec. 624, 46 Stat. 59, sec. 101, 76 Stat. 72; 5 U.S.C. 22, 19 U.S.C. 6, 1624, Gen. Hdnote. 11, Tariff Schedules of he United States, except as otherwise noted. SOURCE: The provisions of this Part 17 apear at 28 F.R. 14751, Dec. 31, 1963, unless therwise noted.

[blocks in formation]

"Except as provided in subdivision (b) section 516 of this Act (relating to the rotests by American manufacturers, prolucers, and wholesalers), all decisions of the ollector, including the legality of all orders ind findings entering into the same, as to the rate and amount of duties chargeable, and as to all exactions of whatever character (within the jurisdiction of the Secretary of the Treasury), and his decisions excluding any merchandise from entry or delivery, under any provision of the customs laws, and als liquidation or reliquidation of any entry, r refusal to pay any claim for drawback or his refusal to reliquidate any entry for a clerical error discovered within one year after the date of entry, or within sixty days after liquidation or reliquidation when such liquidation or reliquidation is made more than ten months after the date of entry, shall, upon the expiration of sixty days after the date of such liquidation, reliquidation.

(b) Each protest shall be in quadruplicate, addressed to the collector, and signed by the person protesting or his agent or attorney. Each protest shall show the address of the protestant and the address of his agent or attorney, if signed by one of these, the number and date of the entry, the name of the importing carrier, the date of importation, and the date of the liquidation of the entry, and it shall set forth distinctly and specifically with respect to each entry, payment, claim, decision, or refusal the reasons for the objection, stating the rate or rates of duty claimed to be applicable and the paragraph or section of the law, if any, under which relief is claimed.

(c) The date of liquidation for the purpose of computing the time for filing a protest under section 514, Tariff Act of 1930, shall be the date of posting or lodging a notice of the liquidation in accordance with § 16.2 (d) or § 16.12 (a) of this chapter, except that, in the case of baggage, informal, and mail entries, the date of liquidation shall be the date the liquidation becomes effective as determined in accordance with § 16.12(b) of this chapter.

(d) The date of the decision of the collector excluding any merchandise from entry or delivery under any provision of the customs revenue laws shall be the date of his written notice to the importer that entry or delivery will not be allowed. The action of the collector or other customs officer in seizing or directing the seizure of merchandise shall not constitute a notice of exclusion for the purpose of this paragraph.

[blocks in formation]

decision, or refusal, be final and conclusive upon all persons (including the United States and any officer thereof), unless the importer, consignee, or agent of the person paying such charge or exaction, or filing such claim for drawback, or seeking such entry or delivery, shall, within sixty days after, but not before such liquidation, reliquidation, decision, or refusal, as the case may be, as well in cases of merchandise entered in bond as for consumption, file a protest in writing with the collector setting forth distinctly and specifically, and in respect to each entry, payment, claim, decision, or refusal, the reasons for the objection thereto. The reliquidation of an entry shall not open such entry so that a protest may be filed against the decision of the collector upon any question not involved in such liquidation." (Tariff Act of 1930.. sec. 514, 19 U. S. C. 1514)

§ 17.2 Power of attorney to file protest. (a) Except as hereinafter provided in this paragraph, no protest signed by an agent or attorney shall be granted or denied by the collector unless there has been filed or is filed with the protest in the collector's office a power of attorney on customs Form 5295 or 5295-A or other form as explicit in its terms as is the prescribed customs form, authorizing such agent or attorney to make, sign, and file the protest. Such powers of attorney issued by a partnership shall be limited to a period not to exceed two years from the date of receipt thereof by the collector. All other powers of attorney may be granted for an unlimited period. Any power of attorney shall be subject to revocation at any time by written notice given to and received by the collector. When a protest is filed by an agent or attorney not named in a power of attorney as required by this section, it shall be numbered and stamped with the date of receipt in order to establish whether it was filed within the period prescribed by section 514, Tariff Act of 1930. All information customarily furnished to the United States Customs Court and the Assistant Attorney General in the case of a valid protest should be supplied in the usual manner in connection with the merits of the purported protest together with a request to the Assistant Attorney General to move the United States Customs Court to dismiss the purported protest because of the lack of timely authority of the agent or attorney to file the protest in behalf of the principal. The purported protest shall not be granted or denied by the collector but shall be transmitted, together with the entry and accompanying papers and all exhibits connected therewith, to the United States Customs Court, with a communication explaining to the court that the agent or attorney who filed the purported protest was not named in a power of attorney, and that the collector has not reviewed and modified or affirmed the protested decision as required by section 515, Tariff Act of 1930, for the reason that it has not been established that the protest was filed by a person authorized by section 514, Tariff Act of 1930.

(b) A partnership power of attorney to file protests may be executed by one member in the name of the partnership, provided the power recites the names of all the members. A corporate power of attorney to file protests shall be signed by a duly authorized officer or employee

of the corporation and, if the collecto is otherwise satisfied as to the authority of such corporate officer or employee to grant such power of attorney, compli ance with the requirements of § 8.19(e) of this chapter may be waived with re spect to such power.

(Secs. 514, 515, 46 Stat. 734; 19 U.S.C. 1514 1515)

§ 17.3 Collector's review on protest transmission of protests and sample to the United States Customs Court (a) The collector, after reviewing s much of his liquidation as is covered by the protest, may reliquidate the entry involved, assessing the duties believed by him at that time to be correct.❜

(b) Samples shall not be required wher the question involved is one of law which does not necessitate an inspection of the merchandise by the court, or when the merchandise is heavy, bulky, or other wise of such character as to make the retention of samples impracticable When no samples have been retained by the appraiser, they shall be furnished to the collector by the protestant in ap propriate cases and transmitted to the appraiser for verification. If samples are sent to the court at the importer's re quest, the transportation charges shal

"Upon the filing of such protest the col lector shall within ninety days thereafter re view his decision, and may modify the sam in whole or in part and thereafter remi or refund any duties, charge, or exaction found to have been assessed or collected in excess, or pay any drawback found due, d which notice shall be given as in the cas of the original liquidation, and against which protest may be filed within the same tim and in the same manner and under the same conditions as against the original liqui dation or decision. If the collector shall upon such review, affirm his original decision or if a protest shall be filed against hi modification of any decision, and, in the cas of merchandise entered for consumption, all duties and charges shall be paid, the the collector shall forthwith transmit the entry and the accompanying papers, and all the exhibits connected herewith, to the United States Customs Court for due assign ment and determination, as provided by law Such determination shall be final and con clusive upon all persons, and the papers transmitted shall be returned, with the decision and judgment order thereon, to the collector, who shall take action accordingly, except in cases in which an appeal shaf be filed in the United States Court of Cus toms and Patent Appeals within the time and in the manner provided by law." (Tarif Act of 1930, sec. 515; 19 U. S. C. 1515)

be paid by him. If samples are needed

[ocr errors]

sustain the Government's case, they all be sent by mail, if possible, under overnment frank; otherwise under Govnment bill of lading.

dec. 515, 46 Stat. 734; 19 U. S. C. 1515) 17.4 Decisions of United States Customs Court; appeals; reliquidation; refunds.

(a) An entry which is the subject a decision of the United States ustoms Court shall be reliquidated in armony with the judgment order ereon at the expiration of 60 days from le date of the decision, or 90 days in le case of entries covering merchandise aported into Alaska or the insular posssions of the United States, unless an ppeal or motion for a rehearing is led,' except that entries the subject of ecisions of the court, which follow a ecision of the Court of Customs and atent Appeals involving the same issue. ay ordinarily be reliquidated immeditely upon receipt of the judgment orders om the United States Customs Court. (b) An entry covering merchandise the abject of a decision of the Court of

Any party to a proceeding before the ustoms Court who is dissatisfied with the ecision of such court as to the construction the law and the facts respecting the classication of imported merchandise and the ate of duty imposed thereon under such lassification, or with any other appealable ecision of such court, may, not later than ixty days after the entry of the decision, pply to the Court of Customs and Patent ppeals for a review of all questions of law nd fact. In cases arising in the Territories nd Possessions ninety days shall be allowed or making such application.

"The application shall be made by filing in he office of the clerk of the Court of Cuspms and Patent Appeals a concise statement I errors of law and fact complained of; and copy of such statement shall be served on he collector, or on the importer, owner, conignee, or agent, as the case may be. Thereipon the Court of Customs and Patent Apeals shall immediately order the Customs Court to transmit the record and evidence aken, together with a certified statement of he facts involved in the case and the deciion thereon; and all the evidence taken by and before the Customs Court shall be comDetent evidence before the Court of Customs nd Patent Appeals. The decision of the Court of Customs and Patent Appeals shall be final unless set aside or modified by the Supreme Court, and the case shall be renanded to the Customs Court for further proceedings to be taken in pursuance of such decision." (28 U. S. C. 2601)

[blocks in formation]

Customs and Patent Appeals shall be reliquidated only upon receipt of the judgment order from the United States Customs Court, but no such entry shall be liquidated pursuant to such order if an appeal is taken to the Supreme Court.* (c) Refund of duties on reliquidation by reason of any ruling or decision of the Bureau, the United States Customs Court, or the United States Court of Customs and Patent Appeals shall be made in accordance with § 24.36 of this chapter.

(Sec. 515, 46 Stat. 734; 19 U. S. C. 1515) § 17.5 Stipulations.

(a) Each stipulation, whether following a decision of the Customs Court or the Court of Customs and Patent Appeals or embracing an agreed statement of facts, which is to be certified by a customs employee, shall be presented in triplicate to the office of the Assistant Attorney General, Civil Division, Customs section, 201 Varick Street, New York 14, N.Y., from which it will be forwarded for certification to the appraiser or collector for the district in which the related protest or appeal for reappraisement was filed. The said Customs Section will forward with the stipulation the pertinent entry papers and other documents.

(b) Each item or class of merchandise mentioned in the body of the stipulation shall be identified by a separate capital letter and by the initials of the certifying officer, but in no case shall the letter or symbol "X" be used for such identification purposes. The stipulation shall indicate that the merchandise is so marked on the invoice by a statement in substantially the following form:

It is hereby stipulated and agreed by and between counsel for the plaintiff and the Assistant Attorney General, attorney for the

"The Court of Customs and Patent Appeals shall have jurisdiction to review by appeal final decision of the Customs Court in all cases as to the construction of the law and the facts respecting the classification of merchandise, the rate of duty imposed thereon under such classification, and the fees and charges connected therewith, and all appealable questions as to the jurisdiction of the Customs Court and as to the laws and regulations governing the collection of the customs revenues." (28 U. S. C. 1541)

"Cases in the Court of Customs and Patent Appeals may be reviewed by the Supreme Court by writ of certiorari." (28 U. S. C. 1256)

[merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small]

The conclusion of the stipulation shall contain a declaration that the protests are limited to the items of merchandise indicated by the examiner by means of a symbol letter and his initials, and abandoned as to any other merchandise mentioned in the protest. There shall also be a waiver of future amendment to the protests and a statement that "the protests are deemed submitted on this stipulation."

(c) At the end of each stipulation there shall be added a certificate in one of the following forms: "

(d) If any protest number or entry number is to be deleted from a schedule of protest numbers or entry numbers attached to or embodied in a stipulation, a line shall be drawn through the number and the change shall be initialed by the attorney for the importer and the customs officers making and approving the certificate.

Form 1 shall be used when the examiner who examined the merchandise is still in the Service and shall be executed by such officer. Form 2 shall be used when the examiner who examined the merchandise is no longer in the Service or is incapacitated. It shall be executed by the examiner to whom the examination of merchandise of the kind covered by the stipulation has been assigned officially.

(FORM 1)

I have read the foregoing stipulation and am familiar with the merchandise covered by the decisions therein. I have personally passed the items covered by the foregoing stipulation and have seen samples of said items.

It is my opinion that the items covered by the stipulation are similar in all material re

[blocks in formation]
[blocks in formation]
« iepriekšējāTurpināt »