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1 writing and signed by the proper ofi- 8 23.31 Export controls. ial. It shall indicate clearly the mer

(a) Importations and exportations of handise or entries concerning which the

arms, ammunition, implements of war, xamination will be held and the docu

helium gas, and other munitions of war ients required to be presented. It shall are governed by laws administered by e addressed to the person to be exam- the Department of State, those of narled and shall state the specific time cotic drugs and gold are governed by 'hen and place where his personal ap- laws administered by the Treasury Deearance is required. Such citation shall partment, and those of atomic energy e served in person or by registered mail.

source material, fissionable material, and Sec. 509, 46 Stat. 733, as amended; 19 U. 8. C.

equipment and devices for utilizing or 309)

producing fissionable material are sub

ject to laws administered by the Atomic 23.30 Bribery of customs officers and

Energy Commission. employees.

(b) The exportation of articles, other If, upon investigation, it is deter- than those previously mentioned herein, lined that money or anything of value are subject to requirements of laws adas given, offered, or promised to a ministered by the Department of Comustoms officer or employee with a merce. lew to controlling or influencing such (c) All the laws above mentioned are fficer or employee in the performance enforced, in whole or in part, by the f his official duties, the matter shall be Customs Service for the administering eferred to the United States attorney agencies. or prosecution under section 212, Title (d) When articles are imported, or are 8, United States Code.“

intended to be, are being, or have been, Sec. 1, 62 Stat. 693; 18 U.S.C. 212)

exported from the United States in viola

tion of law, such articles and any vessel, itates Customs Court may prescribe, and vehicle, or aircraft knowingly used in uch evidence may be given consideration in

their transportation shall be seized and ubsequent proceedings relating to such merhandise." (Tarii Act of 1930, sec. 609; 19

proceeded against. 1. S. C. 15091

(Sec. 5 (b), 40 Stat. 415, as amended, 62 "If any person so cited to appear shall Stat. 716, 748, sec. 502, 68 Stat. 1140, sec. 2, reglect or refuse to attend, or shall decline

35 Stat. 614, as amended, secs. 4, 5, 6, 8, 38 o answer or shall refuse to answer in writing

Stat. 275, as amended, 277, as amended, sec. 1, any interrogatories, and subscribe his name

40 Stat. 223, as amended, sec. 12, 64 Stat. 10, ohls deposition, or to produce such papers

as amended, sec. 4, 48 Stat. 340, secs. 4, 7, 60 Then so required by a judge of the United

Stat. 769, 764, sec. 4, 43 Stat. 1111, as amendStates Customs Court, or a division of such ed; 12 U.S.C. 95a, 18 U.S.C. 545, 968, 19 U.S.C. ourt, or an appraiser, or a collector, he shall 1595a, 21 U.S.C. 173, 177, 178, 180, 182, 184, 22 Je liable to a penalty of not less than $20 nor U.S.C. 401, 452, 31 U.S.C. 443, 42 U.S.C. 1804, nore than $500; and if such person be the 1807, 50 U.S.C. 165) wner, Importer, or consignee, the appraisenent last made of such merchandise, whether of the entry thereof, or by threats or demands nade by an appraiser, a judge of the United or promises of any character attempts imštates Customs Court, or a division of such properly to influence or control any such ourt, shall be final and conclusive against officer or employee of the United States as uch person; and any person who shall will

to the performance of his official duties, shall ully and corruptly swear falsely on an exam- be fined not more than $5,000 or imprisoned nation before any judge of the United States not more than two years, or both. ustoms Court, or division of such court, or "Evidence, satisfactory to the court, of uppraiser or collector, shall be deemed gulty such giving, offering, or promising to give, or perjury; and if he is the owner, Importer, attempting to Influence or control, shall be or consignee, the merchandise shall be for

prima facie evidence that the same was confeited or the value thereof may be recovered trary to law." (18 U.S. C. 212) from him." (Tarii Act of 1930, sec, 510; 19 "Moneys received or tendered in evidence U.S. C. 1510)

in any United States Court, or before any 46 "Whoever gives, offers, or promises any officer thereof, which have been paid to or money or thing of value, directly or indi. received by any official as a bribe, shall, after rectly, to any officer or employee of the United the final disposition of the case, proceeding States in consideration of or for any act or or investigation, be deposited in the registry omission contrary to law in connection with of the court to be disposed of in accordance or pertaining to the importation, appraise- with the order of the court, to be subject, ment, entry, examination, or inspection of however, to the provisions of section 852 merchandise or baggage, or of the liquidation (now 2042] of Title 28." (18 U. 8. C. 3612)

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§ 23.32 Pollution of coastal and navi.

gable waters. (a) When any customs officer has reason to believe that any refuse matter is being or has been deposited in navigable waters in violation of section 13 of the act of March 3, 1899 (33 U.S.C. 407) or that oil is being or has been discharged into or upon the coastal navigable waters of the United States in violation of the Oil Pollution Act of 1924 (33 U.S.C. 431-437), 4« he shall promptly furnish to the collector a full report of the incident, together with the names of the witnesses, and, when practicable, a sample of the material discharged from the vessel in question.

(b) The collector shall forward this report immediately, without recommendation, to the District Engineer of the Department of the Army (at New York to the Supervisor of New York Harbor) for his decision as to prosecution and a copy of each such report shall be furnished to the Bureau.

(c) If the vessel involved is of American registry, a copy of the report shall be furnished also to the District Com. mander of the Coast Guard District concerned. (Sec. 13, 30 Stat. 1162, sec. 7, 43 Stat. 606; 33 U.S.C. 407, 436) $ 23.33 Identification cards.

(a) Each customs employee, other than an officer of the Customs Agency Service, who needs identification in the performance of his official duties shall be furnished an identification card on customs Form 3133 if the employee is required to carry weapons regularly or from time to time. In all other cases customs Form 3135 shall be used.

(b) The Commissioner will issue identification cards in appropriate cases to principal field officers. Each principal field oficer shall be the issuing officer for the employees under his jurisdiction.

(c) Special identification cards signed by the Commissioner shall be issued to oficers of the Customs Agency Seryice. All oficers of the Customs Agency Service are authorized to carry weapons in the performance of their official duties, and specific authorization is therefore omitted from their identification cards. (Sec. 581, 46 Stat. 747, as amended; 19 U. 8. O. 1581)

& 23.34 Return of property stolen

Canada. (a) Any person claiming to be the owner of property stolen in Canada, brought into the United States, and seized by customs authorities for violstion of law may file with the collector of customs having custody of the property a petition, addressed to the Secretary of the Treasury, for the release thereof. The petition shall be supported by erze dence of ownership in the claimant and shall contain a waiver and release of all possible claims against the United States or any oficer thereof for compensation or damages incident to the seizure and detention of the property.

(b) If the collector is satisfied that the claimant is the owner of the property and that it was brought into the United States without collusion on the part of the claimant, the collector may release the property for return to Canada upon the payment of all expenses incident to the seizure and detention thereof. In the event of conflicting claims for the property or any doubt as to the claim. ant's interest in or right to the property. the collector shall submit the matter to the Commissioner of Customs for decision. § 23.35 Customs supervision."

Except as otherwise prescribed in the regulations of this chapter or by instructions from the office of the Secretary of the Treasury or the Bureau in particula: cases, whenever any action or thing is required by the regulations of this chapter or by any provision of the customs or navigation laws to be done or maintained under the supervision of customs officers, such supervision shall be direct and continuous or, if the principal customs field officer shall determine that less intensive supervision will assure proper enforcement of the law and protection of the revenue, by such occasional verifica. tion as such officer shall direct. Nothing in this section shall be deemed to warrant any failure to direct and fur

47 "Wherever in this Act any action at thing is required to be done or maintained under the supervision of customs officers, such supervision may be direct and continuous or by occasional verification as may be required by regulations of the Secretary of the Treasury, or, in the absence of such regulations for a particular case, as the principal customs officer concerned shall direct." (Sec. 646, Tariff Act of 1930, as amended, 19 U. S. C. 1646)

4. See Appendix VII, Customs Regulations.

ish a required supervision or to excuse ny failure of a party in interest to comly with the prescribed procedures for btaining any required supervision. Sec. 22, 67 Stat. 620; 19 U. S. 0. 1646)

an

ART 24_CUSTOMS FINANCIAL AND

ACCOUNTING PROCEDURE PC. ..1 Collection of customs duties, taxes,

and other charges. 1.2 Persons authorized to receive customs

collections. 1.3 Bills and accounts; receipts.

Optional method for payment of es

timated import taxes on alcoholic beverages upon entry, or withdrawal from warehouse, for consump

tion. L11 Increased or additional duties or

taxes; notice to importer. 1.12 Customs fees; charges for storage. 1.13 Car, compartment, and package seals;

kind, procurement. 4.14 Salable customs forms. 4.16 Overtime services; overtime compen

sation; rate of compensation. 4.17 Other services of oicers; reimburg

able. 425 Claims for surplus proceeds of sale of

unclaimed or abandoned merchan

dise. 4.32 Claims; unpaid compensation of

deceased employees and death

benefits. 4.34 Vouchers; vendors' bills of sale; in

voices. 4.36 Refunds of excessive duties, taxes, etc. 4.70 Claims; deceased or incompetent

public creditors. 4.71 Claims for personal injury or damages

to or loss of privately owned prop

erty. 4.72 Claims; set-off. 4.73 Miscellaneous claims. AUTHORITY: The provisions of this Part 24 sued under R.S. 161, 251, sec. 624, 46 Stat. 59, sec. 501, 65 Stat. 290, sec. 101, 76 Stat. 2; 5 U.S.C. 22, 140, 19 U.S.C. 66, 1624, Gen. Idnote. 11, Tariff Schedules of the United itates, except as otherwise noted. SOURCE: The provisions of this Part 24 ppear at 28 F.R. 14808, Dec. 31, 1963, unless therwise noted. 124.1 Collection of customs duties,

taxes, and other charges. (a) Except as provided in paragraph b) of this section, the following procelure shall be observed in the collection of customs duties, taxes, and other harges:

(1) Any form of United States cur'ency or coin legally current at time of acceptance shall be accepted.

(2) Any bank draft, cashier's check, or certified check drawn on a national or state bank or trust company of the United States or a bank in Puerto Rico or any possession of the United States if such draft or checks are acceptable for deposit by a Federal Reserve bank, branch Federal Reserve bank, or other designated depositary shall be accepted.

(3) An uncertified check drawn by an interested party on a national or state bank or trust company of the United States or a bank in Puerto Rico or any possession of the United States if such checks are acceptable for deposit by a Federal Reserve bank, branch Federal Reserve bank, or other designated depositary shall be accepted if there is on file with the collector of customs an entry bond or other bond to secure the payment of the duties, taxes, or other charges, or if a bond has not been filed, the organization or individual drawing and tendering the uncertified check has been approved by the collector to make payment in such manner. In determining whether uncertified check shall be accepted in the absence of a bond, the collector shall use available credit data obtainable without cost to the Government, such as that furnished by banks, local business firms, better business bureaus, or local credit exchanges, sufficient to satisfy him of the credit standing or reliability of the drawer of the check.

(4) A United States Government check endorsed by the payee to the collector of customs, a domestic traveler's check, or a United States postal, bank, express, or telegraph money order shali be accepted. Before accepting this form of payment the customs cashier or other employee authorized to receive customs collections shall require such identification in the way of a current driver's license issued by a state of the United States, or a current passport properly authenticated by the Department of State, or a current credit card issued by one of the numerous travel agencies or clubs, or other credit data, etc., from which he can verify the identity and signature of the person tendering such check or money order.

(5) The face amount of a bank draft, cashier's check, certified check, or uncertified check tendered in accordance with this paragraph shall not exceed the amount due by more than $1 and any required change is authorized to be

made out of any available cash funds on accepted only when drawn for the hand.

amount of the duties, taxes, and other (6) The face amount of a United charges to be paid by such check. States Government check, traveler's (c) Checks on foreign banks, foreig check, or money order tendered in ac- travelers' checks, and commercial drafts cordance with this paragraph shall not or bills of exchange subject to acceptano exceed the amount due by more than by the drawees shall not be accepted. $20 and any required change is author

(R.S. 3009, 3473, as amended, sec. 1, 36 Stat ized to be made out of any available cash

965, as amended, sec. 648, 46 Stat. 762; 1 funds on hand.

U.S.C. 197, 198, 1648) (b) At piers, terminals, bridges, air

8 24.2 Persons authorized to receive ports, and other similar places, in addition to the methods of payment pre

customs collections. scribed in paragraph (a) of this section, Deputy collectors of customs in chargi & personal check drawn on a national or of ports of entry, customs cashiers, cus state bank or trust company of the toms inspectors, customs dock tellers, United States, shall be accepted by in- and such other officers and employees at spectors of customs and other customs the collector shall designate shall receive employees authorized to receive customs customs collections. collections in payment of duties, taxes,

& 24.3 Bills and accounts; receipts. and other charges on noncommercial importations subject to the identification

(a) Any bill or account for money due requirements of subparagraph (4) of

the United States shall be rendered by an paragraph (a) of this section. However,

authorized customs officer or employee a personal check received under this

on an official form. paragraph and a United States Govern- (b) Any payor desiring an official rement check, traveler's check, or money

ceipt shall submit the original bill with order received under paragraph (a) of

his payment. If an oficial receipt fort this section by such inspectors of customs is provided, the receipt shall be prepared and other customs employees shall be

and issued on such form. When no onsubject to the following conditions:

cial receipt form is provided, the original (1) Where the amount is less than

bill shall be stamped with the fact and $100 and the identification requirements

date of payment, initialed or signed by of subparagraph (4) of paragraph (a)

the customs officer to whom the payment of this section have been met, the cus

is made, and returned to the payor. toms employee accepting the check or

(c) If an importer desires a receip money order shall show his name and

for duties or taxes paid on a formal or badge number on the collection voucher appraisement entry, such receipt shall be and on the reverse side of the check or

given on a copy of customs Form 5101 a money order as well as the serial number

on a copy of the entry, whichever is preof the voucher or other form of voucher

sented for that purpose by the person identification so that the check or money

making the entry. order can be easily associated with the

(d) Every payment which is not made voucher. This information shall be

in person shall be accompanied by the shown immediately above the space

original bill or by a communication conwhere the endorsement stamp of the col

taining sufficient information to identify lector will be placed.

the account or accounts to which it is to (2) Where the amount is $100 or more, be applied. in addition to the requirements of sub- (e) A bill for duties, taxes, or other paragraph (1) of this paragraph the charges is due and payable upon receipt customs employee accepting the check or thereof by the debtor. money order shall obtain the approval

8 24.4 Optional method for payment of of the customs officer in charge who also

estimated import taxes on alcoholic shall personally verify the identification

beverages upon entry, or withdrawal data and indicate his approval by ini- from warehouse, for consumption. tialing the collection voucher below the

(a) Application to defer. An im. signature of the customs employee who

porter, including a transferee of alcoapproved the receipt of the check or holic beverages in a customs bonded money order.

warehouse, who wishes to pay on a semi(3) A personal check tendered in ac- monthly basis the estimated import cordance with this paragraph shall be taxes on alcoholic beverages entered, 0:

an

withdrawn from warehouse, for con- such effect I shall advise the collectors of sumption by him during such a period customs of all other districts where approval may apply by letter to the collector of

has been given to me to use such procedure. customs of each district in which he (d) Use of deferred payment method. wishes to defer payment. The applica- (1) The collector of customs will notify tion must identify the ports at which the importer, or his authorized agent if the importer wishes to use the tax de- requested, of approval and will at the ferral procedure. An importer who re- same time notify all ports in his district ceives approval from a collector of cus- at which the procedure will be used actoms to defer such payments may, cording to the importer's application. however, continue to pay the estimated (2) An importer who has received apimport taxes due at the time of entry, proval to make deferred payments reor withdrawal from warehouse, for tains the option of deferring or depositconsumption.

ing the estimated tax on imported (b) Deferred payment periods. The alcoholic beverages until the entry or periods shall be the 9th day of a month withdrawal is presented to the cashier through the 23d day of the same month for payment of estimated duties. At and from the 24th day of that month such time the importer must either pay through the 8th day of the next month. the estimated tax or present with the An importer may begin the deferral of withdrawal a set of deferred tax paypayments of estimated tax in a customs ment forms, together with the estimated collection district in the first deferral duty. period beginning after the date of the (e) Deferred payment documents; written approval by the collector of cus- preparation and use. (1) In the case of toms of such district. An importer may a withdrawal from warehouse or in such district use the deferred pay- entry for consumption, the deferred tax ment system until the collector of cus- payment forms are required in sets of toms advises such importer that he is three. Each set must be yellow copies of no longer eligible to defer the payment the customs Form 7505, Warehouse of such taxes.

Withdrawal for Consumption, or of cus(c) Content of application and sup- toms Form 7501, Consumption Entry. porting documents. (1) An importer The procedure is not available on inmust state his estimate of the largest formal entry for consumption. Each set amount of taxes to be deferred in any must have one copy lettered "A", one semimonthly period based on the largest copy lettered “B”, and one copy lettered amount of import taxes on alcoholic “C” at the lower right corner of the form. beverages deposited in that district in Such letters must be capitalized and may such a period during the year preceding be printed, stamped, or written in ink his application. He must also identify or indelible pencil in black or dark blue any existing bond or bonds that he has in print no smaller than that used in on file in the district and the port or the title of the form. ports for which filed and shall submit (2) The importer or his agent shall, if in support of his application the approval deferment is elected, stamp “Tax Deof the surety on his bond or bonds to ferred" or "Tax Payment Deferred" the use of the procedure and to the in- adjacent to the amount shown on the crease of such bond or bonds to such entry or withdrawal form as the estilarger amount or amounts as may be mated taxes before presentation to the found necessary by the collector of cus- cashier. This must be stamped on each toms. He must identify in his applica- copy of the entry or withdrawal form, tion all ports in the district where he including the permit and release copy, intends to file entries or withdrawals but need not be on the deferred payment from warehouse for consumption for forms. The entry or withdrawal must which taxes are to be deferred.

be presented to the cashier with the set (2) Each application must include a

of deferred tax payment forms. The imdeclaration in substantially the follow

porter or his agent must also insert the ing language:

entry and withdrawal number, if any,

on each copy of the deferred tax payment I declare that I am not presently barred

forms before presenting them unless the by a collector of customs in any other dis

number will be assigned and inserted trict from using the deferred payment procedure for payment of estimated taxes upon

by the cashier. Imports of alcoholic beverages, and that it (3) After receipt of the entry or the I am notified by a collector of customs to withdrawal and deferred payment forms

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