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itates Customs Court may prescribe, and uch evidence may be given consideration in ubsequent proceedings relating to such merhandise." (Tariff Act of 1930, sec. 509; 19 J. 8. C. 1509)

"If any person so cited to appear shall eglect or refuse to attend, or shall decline o answer or shall refuse to answer in writing ny interrogatories, and subscribe his name o his deposition, or to produce such papers when so required by a judge of the United tates Customs Court, or a division of such ourt, or an appraiser, or a collector, he shall be liable to a penalty of not less than $20 nor nore than $500; and if such person be the wner, importer, or consignee, the appraisenent last made of such merchandise, whether nade by an appraiser, a judge of the United States Customs Court, or a division of such court, shall be final and conclusive against uch person; and any person who shall willully and corruptly swear falsely on an examnation before any judge of the United States Customs Court, or division of such court, or appraiser or collector, shall be deemed guilty of perjury: and if he is the owner, importer, or consignee, the merchandise shall be forfeited or the value thereof may be recovered from him." (Tariff Act of 1930, sec. 510; 19 U. S. C. 1510)

"Whoever gives, offers, or promises any money or thing of value, directly or indirectly, to any officer or employee of the United States in consideration of or for any act or omission contrary to law in connection with or pertaining to the importation, appraisement, entry, examination, or inspection of merchandise or baggage, or of the liquidation

§ 23.31 Export controls.

(a) Importations and exportations of arms, ammunition, implements of war, helium gas, and other munitions of war are governed by laws administered by the Department of State, those of narcotic drugs and gold are governed by laws administered by the Treasury Department, and those of atomic energy source material, fissionable material, and equipment and devices for utilizing or producing fissionable material are subject to laws administered by the Atomic Energy Commission.

(b) The exportation of articles, other than those previously mentioned herein, are subject to requirements of laws administered by the Department of Commerce.

(c) All the laws above mentioned are enforced, in whole or in part, by the Customs Service for the administering agencies.

(d) When articles are imported, or are intended to be, are being, or have been, exported from the United States in violation of law, such articles and any vessel, vehicle, or aircraft knowingly used in their transportation shall be seized and proceeded against.

(Sec. 5 (b), 40 Stat. 415, as amended, 62 Stat. 716, 748, sec. 502, 68 Stat. 1140, sec. 2, 35 Stat. 614, as amended, secs. 4, 5, 6, 8, 38 Stat. 275, as amended, 277, as amended, sec. 1, 40 Stat. 223, as amended, sec. 12, 54 Stat. 10, as amended, sec. 4, 48 Stat. 340, secs. 4, 7, 60 Stat. 759, 764, sec. 4, 43 Stat. 1111, as amended; 12 U.S.C. 95a, 18 U.S.C. 545, 968, 19 U.S.C. 1595a, 21 U.S.C. 173, 177, 178, 180, 182, 184, 22 U.S.C. 401, 452, 31 U.S.C. 443, 42 U.S.C. 1804, 1807, 50 U.S.C. 165)

of the entry thereof, or by threats or demands or promises of any character attempts improperly to influence or control any such officer or employee of the United States as to the performance of his official duties, shall be fined not more than $5,000 or imprisoned not more than two years, or both.

"Evidence, satisfactory to the court, of such giving, offering, or promising to give, or attempting to influence or control, shall be prima facie evidence that the same was contrary to law." (18 U. S. C. 212)

"Moneys received or tendered in evidence in any United States Court, or before any officer thereof, which have been paid to or received by any official as a bribe, shall, after the final disposition of the case, proceeding or investigation, be deposited in the registry of the court to be disposed of in accordance with the order of the court, to be subject, however, to the provisions of section 852 [now 2042] of Title 28." (18 U. S. C. 3612)

§ 23.32 Pollution of coastal and navigable 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), 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.

46a

(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 Commander of the Coast Guard District concerned.

(Sec. 13, 30 Stat. 1152, sec. 7, 43 Stat. 605; 83 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 officer shall be the issuing officer for the employees under his jurisdiction.

(c) Special identification cards signed by the Commissioner shall be issued to officers of the Customs Agency Service. All officers 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. S. C. 1581)

46 See Appendix VII, Customs Regulations.

§ 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 violation 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 evi dence of ownership in the claimant and shall contain a waiver and release of all possible claims against the United States or any officer 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 claimant'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 particular 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 verification 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 of 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)

ish a required supervision or to excuse ny failure of a party in interest to com-. ly with the prescribed procedures for btaining any required supervision. Sec. 22, 67 Stat. 520; 19 U. S. C. 1646)

ART 24-CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE

Bc.

1

1.2

1.3 14

Collection of customs duties, taxes, and other charges.

Persons authorized to receive customs

collections.

Bills and accounts; receipts.
Optional method for payment of es-
timated import taxes on alcoholic
beverages upon entry, or withdraw-
al from warehouse, for consump-
tion.

11 Increased or additional duties or taxes; notice to importer.

L12 Customs fees; charges for storage. 1.13 Car, compartment, and package seals; kind, procurement.

4.14 Salable customs forms. 4.16 Overtime services; overtime compensation; rate of compensation. 4.17 Other services of officers; reimbursable.

4.25 Claims for surplus proceeds of sale of unclaimed or abandoned merchandise.

4.32 Claims; unpaid compensation of deceased employees and death benefits.

4.34 Vouchers; vendors' bills of sale; invoices.

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 property.

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. (dnote. 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.

24.1 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 charges:

(1) Any form of United States curency 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 an 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 shall 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 hand.

(6) The face amount of a United States Government check, traveler's check, or money order tendered in accordance with this paragraph shall not exceed the amount due by more than $20 and any required change is authorized to be made out of any available cash funds on hand.

(b) At piers, terminals, bridges, airports, and other similar places, in addition to the methods of payment prescribed in paragraph (a) of this section, a personal check drawn on a national or state bank or trust company of the United States, shall be accepted by inspectors of customs and other customs employees authorized to receive customs collections in payment of duties, taxes, and other charges on noncommercial importations subject to the identification requirements of subparagraph (4) of paragraph (a) of this section. However, a personal check received under this paragraph and a United States Government check, traveler's check, or money order received under paragraph (a) of this section by such inspectors of customs and other customs employees shall be subject to the following conditions:

(1) Where the amount is less than $100 and the identification requirements of subparagraph (4) of paragraph (a) of this section have been met, the customs employee accepting the check or money order shall show his name and badge number on the collection voucher and on the reverse side of the check or money order as well as the serial number of the voucher or other form of voucher identification so that the check or money order can be easily associated with the voucher. This information shall be shown immediately above the space where the endorsement stamp of the collector will be placed.

(2) Where the amount is $100 or more, in addition to the requirements of subparagraph (1) of this paragraph the customs employee accepting the check or money order shall obtain the approval of the customs officer in charge who also shall personally verify the identification data and indicate his approval by initialing the collection voucher below the signature of the customs employee who approved the receipt of the check or money order.

(3) A personal check tendered in accordance with this paragraph shall be

accepted only when drawn for th amount of the duties, taxes, and othe charges to be paid by such check.

(c) Checks on foreign banks, foreig travelers' checks, and commercial draft or bills of exchange subject to acceptanc by the drawees shall not be accepted.

(R.S. 3009, 3473, as amended, sec. 1, 36 Stat 965, as amended, sec. 648, 46 Stat. 762; U.S.C. 197, 198, 1648)

§ 24.2 Persons authorized to receiv customs collections.

Deputy collectors of customs in charge of ports of entry, customs cashiers, cus toms inspectors, customs dock tellers, and such other officers and employees a the collector shall designate shall receive customs collections.

§ 24.3 Bills and accounts; receipts.

(a) Any bill or account for money due the United States shall be rendered by an authorized customs officer or employee on an official form.

(b) Any payor desiring an official receipt shall submit the original bill with his payment. If an official receipt form is provided, the receipt shall be prepared and issued on such form. When no offcial receipt form is provided, the original bill shall be stamped with the fact and date of payment, initialed or signed by the customs officer to whom the payment is made, and returned to the payor.

(c) If an importer desires a receipt for duties or taxes paid on a formal or appraisement entry, such receipt shall be given on a copy of customs Form 5101 or on a copy of the entry, whichever is presented for that purpose by the person making the entry.

(d) Every payment which is not made in person shall be accompanied by the original bill or by a communication containing sufficient information to identify the account or accounts to which it is to be applied.

(e) A bill for duties, taxes, or other charges is due and payable upon receipt thereof by the debtor.

§ 24.4 Optional method for payment of estimated import taxes on alcoholic beverages upon entry, or withdrawal from warehouse, for consumption. (a) Application to defer. An importer, including a transferee of alcoholic beverages in a customs bonded warehouse, who wishes to pay on a semimonthly basis the estimated import taxes on alcoholic beverages entered, or

withdrawn from warehouse, for consumption by him during such a period may apply by letter to the collector of customs of each district in which he wishes to defer payment. The application must identify the ports at which the importer wishes to use the tax deferral procedure. An importer who receives approval from a collector of customs to defer such payments may, however, continue to pay the estimated import taxes due at the time of entry, or withdrawal from warehouse, for consumption.

(b) Deferred payment periods. The periods shall be the 9th day of a month through the 23d day of the same month and from the 24th day of that month through the 8th day of the next month. An importer may begin the deferral of payments of estimated tax in a customs collection district in the first deferral period beginning after the date of the written approval by the collector of customs of such district. An importer may in such district use the deferred payment system until the collector of customs advises such importer that he is no longer eligible to defer the payment of such taxes.

(c) Content of application and supporting documents. (1) An importer must state his estimate of the largest amount of taxes to be deferred in any semimonthly period based on the largest amount of import taxes on alcoholic beverages deposited in that district in such a period during the year preceding his application. He must also identify any existing bond or bonds that he has on file in the district and the port or ports for which filed and shall submit in support of his application the approval of the surety on his bond or bonds to the use of the procedure and to the increase of such bond or bonds to such larger amount or amounts as may be found necessary by the collector of customs. He must identify in his application all ports in the district where he intends to file entries or withdrawals from warehouse for consumption for which taxes are to be deferred.

(2) Each application must include a declaration in substantially the following language:

I declare that I am not presently barred by a collector of customs in any other district from using the deferred payment procedure for payment of estimated taxes upon imports of alcoholic beverages, and that if I am notified by a collector of customs to

such effect I shall advise the collectors of customs of all other districts where approval has been given to me to use such procedure.

(d) Use of deferred payment method. (1) The collector of customs will notify the importer, or his authorized agent if requested, of approval and will at the same time notify all ports in his district at which the procedure will be used according to the importer's application.

(2) An importer who has received approval to make deferred payments retains the option of deferring or depositing the estimated tax on imported alcoholic beverages until the entry or withdrawal is presented to the cashier for payment of estimated duties. At such time the importer must either pay the estimated tax or present with the withdrawal a set of deferred tax payment forms, together with the estimated duty.

(e) Deferred payment documents; preparation and use. (1) In the case of a withdrawal from warehouse or an entry for consumption, the deferred tax payment forms are required in sets of three. Each set must be yellow copies of the customs Form 7505, Warehouse Withdrawal for Consumption, or of customs Form 7501, Consumption Entry. The procedure is not available on informal entry for consumption. Each set must have one copy lettered "A", one copy lettered “B”, and one copy lettered "C" at the lower right corner of the form. Such letters must be capitalized and may be printed, stamped, or written in ink or indelible pencil in black or dark blue in print no smaller than that used in the title of the form.

(2) The importer or his agent shall, if deferment is elected, stamp "Tax Deferred" or "Tax Payment Deferred" adjacent to the amount shown on the entry or withdrawal form as the estimated taxes before presentation to the cashier. This must be stamped on each copy of the entry or withdrawal form, including the permit and release copy, but need not be on the deferred payment forms. The entry or withdrawal must be presented to the cashier with the set of deferred tax payment forms. The importer or his agent must also insert the entry and withdrawal number, if any, on each copy of the deferred tax payment forms before presenting them unless the number will be assigned and inserted by the cashier.

(3) After receipt of the entry or the withdrawal and deferred payment forms

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