24

the imported materials were smelted, and (c) any dutiable metals shown on the warehouse entry or the rewarehouse entiy filed at the first-mentioned warehouse which have been lost and are attributable to the exported product. However, upon withdrawal of such refined metal for consumption, no allowance shall be made for wastage except where the withdrawal is made from a bonded customs warehouse other than a bonded smelting and refining warehouse. (Sec. 312, 46 Stat. 692, as amended; 19 U.S.C. 1312) § 19.23 Withdrawal for exportation from

one port to be credited on warehouse

entry account at another port. On exportation of metal pursuant to the provisions of section 312(b) (1), Tariff Act of 1930, as amended, the general procedure covering warehouse withdrawals for exportation shall be followed. The proprietor of the plant from which the withdrawal is made shall prepare a sufficient number of copies of withdrawals on customs Form 7512, in addition to any other copies required by the regulations, to enable the collector of customs at the port of withdrawal to forward a copy to the collector of customs for each district where credit is to be applied and to each comptroller of customs concerned. Such withdrawals shall designate the plant or plants which are to receive the credit, shall specify the warehouse entry number or numbers to which the credit is to be applied, and shall state the quantit of dutiable metal which is to be applied to each warehouse entry specified, and when any of the credits specified represent the last withdrawal against a particular warehouse entry, the words "final withdrawal” shall be shown on the withdrawal. When two or more

plants in a given collection district are designated to receive credit, sufficient copies of the withdrawals shall be prepared to cover each such plant and entry. If at the time of withdrawal the warehouse proprietor does not know the plants or warehouse entry numbers which are to be credited with th: withdrawal, or the metallic content of the dutiable metal being exported, the preparation of the before-mentioned copies of customs Form 7512 may be postponed for a period of not longer than 30 days from the date of the movement of the dutiable metal from the plant In such cases, a so-called memorandum withdrawal, in the number of copies provided for in § 18.19 of this chapter, may be used in the first instance for the purpose of obtaining the required customs record of the exportation of the dutiable metal under customs supervision. Al memorandum withdrawals shall be con spicuously endorsed “Memorandum Withdrawal.” (Sec. 312, 46 Stat. 692, as amended; 19 U.S.C 1312) $ 19.24 Theoretical transfer without

physical shipment of dutiable metal (a) Transfer may be made from on port of entry to another by a withdrawal for transportation and rewarehouse ex ecuted in regular form without physical shipment of the metal, provided enough like metal in any form is on hand at the establishment to which the theoretical transfer is made to satisfy the new bond obligations.

(b) The wastage allowance estab lished for the plant from which the orig. inal withdrawal for transportation a made shall be shown on the transfe withdrawal and set up as a part of th charge against the bond at the plant t which the metal was theoretically trans ferred. Such wastage shall govern an be the basis for allowance when metal withdrawn from the plant where th theoretical rewarehousing was effected (Sec. 312, 46 Stat. 692, as amended; 19 U.S.C 1312) $ 19.25 Credit to be applied under vari

ous forms of withdrawals. (a) The warehouse entry account of the plant designated in the withdrawal to receive credit for the exportation shal be credited with the following:

(1) The quantity of dutiable metal ex ported.

14

24"(b) The several charges against such bonds may be cancelled in whole or in part

"(1) upon the exportation from the bonded warehouses which treated the metal-bearing materials, or from any other bonded smelting or refining warehouse, of a quantity of the same kind of metal contained in any product of smelting or refining of metalbearing materials equal to the dutiable quantity contained in the imported metalbearing materials less wastage provided for in subsection (c)

(Tariff Act of 1930, sec. 312(b) (1) as amended; 19 U.S.C. 1312.)

$ 19.33 General order; transportation in

bond. The provisions of $$ 19.25 through 19.32 shall be applicable to those parts of any

premises in which imported wheat is stored in a general-order status, or stored pending exportation under an entry for exportation or for transportation and exportation. (Secs. 565, 656, 46 Stat. 743; 19 U. 8. C. 1558, 1556) § 19.34 Customs supervision.

Collectors of customs shall exercise such supervision and control over the transactions covered by $ $ 19.29 through 19.32 as will insure that there will be no unauthorized access to the imported wheat and no unauthorized mixing, blending, or commingling of such imported wheat. Importers, exporters, proprietors of customs bonded warehouses, bonded common carriers, and others handling imported wheat in continuous customs custody shall maintain such records as will enable customs officers to verify the handling to which the imported wheat has been subjected, and to establish whether there has been a proper accounting to customs for any increase in the quantity of the wheat or shortages resulting from shrinkage or other factors. These records shall be retained for a period of 2 years after the date of the transaction. Collectors of customs shall from time to time request the supervising customs agent for the district concerned to examine such records of importers, exporters, warehouse proprietors, bonded common carriers, and others handling such wheat in continuous customs custody as may be deemed necessary to ascertain whether there has been any failure to comply with the applicable customs laws and regulations. (Sec. 556, 46 Stat. 743, sec. 646, 67 Stat. 520; 19 U. $. C. 1556, 1646a)

Sec. 20.5 Sale of unclaimed and abandoned mer

chandise. 20.6 Proceeds of sale; payment of charges

and expenses; surplus; deficit. AUTHORITY: The provisions of this Part issued under R.S. 161, 251, sec, 624, 46 Stab 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 20 appear at 28 F.R. 14773, Dec. 31, 1963, unless otherwise noted. 8 20.1

Storage of unclaimed and aban doned merchandise. (a) Unclaimed and abandoned merchandise, including merchandise formally abandoned to the Government, shall be sent under a permit to a suitable warehouse of class 2, 3, 4, or 5 specially designated for the purpose by the col lector (see $ 19.1(a) (2), (3), (4), and (5) of this chapter), or to a public store.

(b) Whenever, pursuant to section 457 or 490, Tariff Act of 1930, the collector shall take possession of a cargo which is unclaimed and not unladen, he shall require, as a condition for granting & permit to discharge, that the vessel be removed at the expense of the owner to the wharf, pier, or other place most convenient to the general-order stores.

.

1 "Any entered or unentered merchandise (except merchandise entered under section 557 of this Act, but including merchandise entered for transportation in bond or for exportation) which shall remain in customs custody for one year from the date of importation thereof, without all estimated duties and storage or other charges thereon having been paid, shall be considered unclaimed and abandoned to the Government and shall be appraised by the appraiser of merchandise and sold by the collector at public auction under such regulations as the Secretary of the Treasury shall prescribe.

" (Tariff Act of 1930, sec. 491, es amended; 19 U, S. C. 1491)

"Merchandise upon which any duties of charges are unpaid, remaining in bonded warehouse beyond three years from the date of importation, shall be regarded as abandoned to the Government and shall be sold under such regulations as the Secretary o the Treasury shall prescribe, and the proceeds of sale paid into the Treasury, es in the case of unclaimed merchandise covered by section 493 of this Act, subject to the payment to the owner or consignee of such amount, if any, as shall remain after deduction duties, charges, and expenses

*" (Tariff Act of 1930, sec. 550, A amended; 19 U.S. C. 1659)

PART 20—DISPOSITION OF UN

CLAIMED AND ABANDONED MER

CHANDISE Sec. 20.1 Storage of unclaimed and abandoned

of

penses that may have accrued thereon. Such merchandise may not be exported without payment of duty nor entered for warehouse.

(c) Duty paid merchandise for which a permit to release has been issued but which remains in warehouse beyond the bond period' shall be released to the warehouse proprietor. Free and dutypaid merchandise not entered for warehouse for which permits to release have been issued, remaining in bonded warehouse at the expiration of 1 year from the date of importation, shall be released to the warehouse proprietor. (Secs. 491, 559, 46 Stat. 726, as amended, 744, as amended; 19 U. S. C. 1491, 1559) 8 20.4 Articles subject to internal-reve

nue tax.

(c) Storage at the ordinary rates and ll other expenses shall be paid by the wner or consignee of the merchandise pon entry thereof; but if the goods are pid, such charges shall be paid from the roceeds of sale to the extent that proreds are available. sec. 490, 46 Stat. 726; 19 U. S. C. 1490) 20.2 Withdrawal from general order

for entry. (a) Merchandise in general order ay be exported without examination rappraisement if the merchandise ; delivered to the exporting carrier ithin 1 year from the date of importaon. Such merchandise may be entered ithin 1 year from the date of importaon for immediate transportation withut appraisement to any port of entry esignated by the consignee. Any imorted merchandise, including merchanIse entered for transportation, for which ntry for consumption or warehouse or elivery to a carrier for exportation has ot been completed prior to the expiraion of 1 year from the date of original srival shall be treated as abandoned. Intry for immediate transportation without appraisement shall be permitted fter the expiration of the 1-year period nly for the purpose of filing an entry or consumption at the port of destinaion.

(b) The withdrawal from general orer of less than a single general-order lot hall not be permitted except as provided or in § 8.8 of this chapter. Sec. 490, 46 Stat. 726; 19 U. S. C. 1490) i20.3

Merchandise remaining in customs custody or in bonded warehouse

beyond the time fixed by law. (a) If storage or other charges due the Inited States have not been paid on nerchandise remaining in customs cusody after the expiration of the bond period in the case of merchandise enered for warehouse, or after the expiration of 1 year from the date of importation in any other case, even though iny duties due have been paid, such merchandise shall be sold as provided for in $ 20.5 unless entered or withdrawn for consumption in accordance with paragraph (b) of this section.

(b) Merchandise subject to sale (except merchandise abandoned under section 506 (1) or 563 (b), Tariff Act of 1930) may be entered or withdrawn for consumption at any time prior to sale upon payment of the duties, any internal-revenue tax, and all charges and ex

Articles subject to internal-revenue tax (except forfeited distilled spirits and except voluntarily abandoned merchandise which has not been cleared by the General Services Administration) may be sold for domestic consumption, but only if they will bring an amount suficient to pay the internal-revenue tax and, in the case of tobacco "articles" and “tobacco materials," as defined in 26 U.S.C. 5702 (j), (k)," only if they will bring an amount suficient to pay the

a

Merchandise subject to sale hereunder or under section 559 of this Act may be entered or withdrawn for consumption at any time prior to such sale upon payment of all duties, storage, and other charges, and expenses that may have accrued thereon, but such merchandise after becoming subject to sale may not be exported prior to sale without the payment of such duties, charges, and expenses nor may it be entered for ware. house. The computation of duties for the purposes of this section and sections 493 and 559 of this Act shall be at the rate or rates applicable at the time the merchandise becomes subject to sale." (Tariff Act of 1930, sec. 491, as amended; 19 U. S. C. 1491)

Merchandise upon which all duties and charges have been paid, remaining in bonded warehouse beyond three years from the date of importation, shall be held to be no longer in the custody or control of the officers of the customs." (Tarif Act of 1930, sec. 559, as amended; 19 U. S. C. 1559)

• All distilled spirits, wine, and malt beverages forfeited, summarily or by order of court, under any law of the United States, shall be disposed of in accordance with the internal-revenue law and regulations.

* "(a) Manufactured tobacco.

“ 'Manufactured tobacco' means all tobacco, other than cigars and cigarettes, prepared, processed, manipulated, or packaged for con

.

expenses of sale as well as the internalrevenue tax. If such articles cannot be sold for domestic consumption in accordance with the foregoing conditions, they shall be destroyed unless they can be advantageously sold for export from continuous customs custody or unless the Bureau has authorized other disposition to be made under the law. Such articles may be sold for domestic consumption even though the proceeds of sale will not cover the duties due. (Sec. 492, 46 Stat. 727, sec. 201, 72 Stat. 1412, 68A Stat. 716, as amended; 19 U.S.C. 1492, 26 U.S.C. 5688, 5753) $ 20.5 Sale of unclaimed and abandoned

merchandise. (a) All unclaimed and abandoned merchandise shall be sold at the first regular sale held after the merchandise becomes subject to sale, unless a deferment of its sale is authorized by the Commissioner of Customs. Regular sales of unclaimed and abandoned merchandise on hand and subject to sale shall be made once in every year, or more often at the discretion of the collector. Such sales may be conducted by the collector, any employee designated by him, or by a public auctioneer.

(b) Before unclaimed merchandise is offered for sale, it shall be appraised in accordance with section 402, Tariff Act of 1930, as amended. Such merchan

dise shall also be appraised at its actual domestic value in its condition at the time and place of examination, whether or not it has depreciated or appreciated in value since the date of exportation The quantity of merchandise in each lot appraised shall be reported.

(c) Before drugs, insecticides, seeds plants, nursery stock, and other articies required to be inspected by the Depan ment of Agriculture are advertised, they shall be inspected by a representative of the Department of Agriculture to ascer tain whether they comply with the res quirements of the law and regulations of that Department. If found not to comply with such requirements, they shall be forthwith destroyed.

(d) All merchandise at ports other than a headquarters port which becomes subject to sale, including explosives, perishable articles, and articles liable to depreciation, shall be promptly reported to the headquarters port for disposition. The collector, in his discretion, may sell such merchandise, as well as merchandise at the headquarters port which is subject to sale, at the headquarters port or at any other port within the district.

(e) Except as prescribed in paragraphs (f), (g), and (h) of this section, brief notice of the time and place of sale shall be given for 3 successive weeks irrmediately preceding the sale in one newspaper of extensive circulation published at the port where the sale is to be held. The newspaper shall be selected by the collector and publication of the notice shall be authorized on the standa ard form provided for that purpose Such notice shall designate the place where catalogs may be obtained and reasonable opportunity to inspect the merchandise shall be afforded prospective purchasers.

(f) Unclaimed explosives and other dangerous articles and fruit and other perishable articles shall be sold on 3 days' public notice.

(g) Other unclaimed merchandise shall be sold at public auction upon public notice of not less than 6 nor more than 10 days, as the collector may determine,

Sa

sumption my smoking or for use in the mouth or nose. • .." 26 U. $. Ç. 5702 (a),

"(1) Articles.

“ 'Articles' means manufactured tobacco, cigars, cigarettes, and cigarette papers and tubes,

“(k) Tobacco materials.

" "Tobacco materials' means tobacco in process, leaf tobacco, and tobacco scraps, cuttings, clippings, siftings, dust, stems, and waste." 26 U. S. C. 5702 (1), (k).

• Except as provided in section 3369 of the Revised Statutes, as amended (relating to tobacco and snuff), and in section 901 of the Revenue Act of 1926 (relating to distilled spirits), any merchandise abandoned or forfelted to the Government under the preceding or any other provision of the customs laws, which is subject to internal-revenue tax and which the collector shall be satisfied will not sell for a sufficient amount to pay such taxes, shall be forthwith destroyed under regulations to be prescribed by the Secretary of the Treasury, instead of being sold at auction." (Tariff Act of 1930, sec. 492; 19 U. 8. C. 1492)

BA “The function of determining values of unclaimed and abandoned merchandise in any case where the aggregate appraised value

of the lot will not exceed $250 has been transferred from the appraiser to the collector. (T.D. 54430.)”

When it is probable that entry will be made at an early date for unclaimed perish. able merchandise, the collector may hold the merchandise for a reasonable time in a bonded cold-storage warehouse if one is avail. able. (T. D. 37374 (18))