properly executed together with the estimated duty, the cashier shall number all deferred payment forms in a separate series and return to the importer or his agent the B and C copies of the deferred payment forms. The A copy is retained by customs. If B and C copies are lost by an importer, he must prepare new B and C copies for timely filing with the tax payments when due. (f) Deposit of deferred tax payments. (1) On or before the last day of the deferred payment period (8th and 23d day of each month), the importer must present in numerical sequence the B and C copies for each deferral of tax on an entry or withdrawal made during the period to the cashier along with payment covering all estimated taxes due on such entries and withdrawals. When the last day of the deferred payment period ends on a day other than one specified in § 1.8(a) of this chapter as a day for the transaction of general customs business, payment must be made on the next such business day. The cashier will receipt and return as soon as possible each C copy to the importer for his record of payment. However, if an importer advises the collector of customs in writing that he does not want a receipt, this and other provisions for the use of a C copy shall not be applicable. (2) If a shipment is released under the immediate delivery procedure in § 8.59 of this chapter in one deferral period and the time for filing entry, including any authorized extension of such time, falls into another such period, all estimated taxes must be paid on or before the due date of the latter period. (g) Restrictions on deferring tax deposits. (1) An importer may not on one entry, or withdrawal from warehouse, for consumption deposit part of the estimated tax and present deferred tax payment forms for the balance of the tax. The estimated tax on each entry or withdrawal must be either fully paid or be fully covered by a deferred tax payment form. (2) The estimated tax shown on the deferred tax payment form and the estimated tax shown on the entry, or withdrawal from warehouse, for consumption must be the same. At the time of presenting the payment covering deferments of estimated taxes for a period, the deposit must be in the exact amount of the total of all such deferments. (3) On the last day of a deferment period, all entries or withdrawals from warehouse for consumption on such day must be accompanied by the deposit of the estimated tax. No deferral of estimated tax is permitted on the last day of the deferment period. (h) Termination of deferred payment privilege. (1) When any tax shown on an A copy of the deferred tax payment form is unpaid after the due date, the importer shall be immediately notified and a notice of monies due shall be sent to the importer and a copy to the surety on his bond. If in the opinion of the collector, such failure to make timely payment of estimated taxes deferred warrants the withdrawal of the tax de-*ferral privilege, he will advise the importer of the withdrawal of such privilege. In all instances of failure, in part or in full, to pay timely the deferred taxes on alcoholic beverages withdrawn · from warehouse for consumption, further withdrawals from the warehouse entry on which the tax is delinquent will be refused until payment is made of the amount delinquent. Any delinquent payment must be accompanied by B and C copies of the deferred tax payment form. (2) The termination in any district of the tax deferral privileges for failure to pay timely any deferred estimated tax, or for failure to support such payments with B and C copies of the deferred tax payment form, shall be at the discretion of the collector of customs. Termination of the privileges for any other reason shall be subject to the approval of the Commissioner of Customs. (3) Renewal of the tax deferral privilege after it has been withdrawn in any District may be made only upon approval by the Commissioner of Customs (1) Renewal of importer's bond. At the time of each renewal of a customs bond to which has been added a stipulation as to deferred tax payment, concurred in by the surety, the parties shall indicate in writing their agreement to the continuation of the stipulation for the term of the renewal. (j) Entries for consumption or warehouse after an importer is delinquent. An importer who is delinquent in paying deferred taxes may make entries for consumption or for warehousing, or withdrawals for consumption from warehouse entries on which no delinquency exists, upon deposit of all estimated duties or taxes. (k) Rate of tax. The estimated taxes must be paid on the basis of the rates in effect upon entry, or withdrawal from warehouse, for consumption, unless in accordance with section 315 of the Tariff Act of 1930, as amended, another date is applicable and not on the basis of the rates of tax in effect on the date deferred payment is made. (Sec. 201, 72 Stat. 1322, 1334, 1335, 68A Stat. 917; 26 U.S.C. 5007, 5054, 5061, 7805) Increased or additional duties or taxes; notice to importer. § 24.11 (a) Any increased or additional duties or taxes found due upon liquidation shall be billed on customs Form 5107 to the importer of record or to the actual owner when there shall have been filed: (1) A declaration of the actual owner on customs Form 3347 in accordance with section 485 (d), Tariff Act of 1930, and the regulations in this part; and (2) The superseding bond of the actual owner on customs Form 7601, as provided for in §§ 8.18(d) and 25.4(a) (32) of this chapter. (b) In any case in which a timely owner's declaration, but not a timely superseding bond, has been filed, and the collector of customs is of the opinion that because of special circumstances the collection of the increased or additional duties should be effected under the timely owner's declaration, he shall report the facts to the Bureau and await instructions. (Secs. 483, 485(d), 46 Stat. 721, 724; 19 U.S.C. 1483, 1485 (d)) $24.12 Customs fees; charges for storage. (a) The following schedule of fees prescribed by law or hereafter in this paragraph shall be made available to the public at all customs offices. When payment of such fee is received by any customs employee a receipt therefor shall be issued. (1) A customs fee in the amount indicated shall be collected for each application for the following actions whether the action requested is granted or denied: (i) Recording a trademark, trade name, or copyright, $90; recording a renewal or change of ownership of a trademark or copyright, $40. (See §§ 11.15, 11.16, and 11.19 of this chapter.) (ii) Designating a carrier as a carrier of customs bonded merchandise, $50. (See § 18.1 of this chapter.) (iii) Establishment of a customs bonded warehouse, $75. (See § 19.2 of this chapter.) (iv) Issuance of a customs cartage or lighterage license, $50. (See § 21.1 of this chapter.) (v) Issuance of a customhouse brok. er's license, $150 except that a refund of $75 will be made to an applicant failing to pass the examination required by § 31.4(c). The fee in subdivision (iii) of this subparagraph shall be assessed and collected for an application requesting the initial establishment of a customs bonded warehouse or for the rebonding of a warehouse after its discontinuance, Such fee shall not be collected for action in connection with the discontinuance or alteration of a customs bonded warehouse or the reactivation of such a warehouse after its temporary suspension. (2) Unless otherwise prescribed by law, a fee of 20 cents shall be collected for each official certification. (3) A customs fee shall be collected for furnishing the names and addresses of importers of merchandise appearing to infringe a registered patent. This information will be furnished for a 2month period at the fee of $1,000; & 4-month period at the fee of $1,500; or a 6-month period at the fee of $2,000. (See § 12.39a of this chapter.) (4) A charge of $4.20 shall be made for an annual subscription to the Monthly Supplement to "Merchant Vessels of the United States." Subscriptions shall be addressed to the Bureau of Customs and shall be accompanied by a remittance in that amount. (b) Except for services in connection with fees prescribed by § 4.98(a) of this chapter, the following charges shall be made: (1) Whenever files are searched to obtain records for private parties, whether for copying by them or for examination, a charge shall be made, based upon the actual time and salary of the employee, computed in multiples of 1 minute based on an hourly rate computed in accordance with § 19.5 (b) of this chapter, but no charge shall be made for such service where the amount, so computed, is less than 50 cents. Where the amount, so computed, is 50 cents or more, but less than $1, a minimum charge of $1 shall be made. There shall be included in computing the cost of such labor any amount actually payable to the employee for performing such service outside his basic 40-hour workweek. However, no charge shall be made under this subparagraph for any service rendered in making an entry and related documents available for examination by authorized persons prior to liquidation of the entry or during any period thereafter in which a timely protest may be filed against the liquidation or reliquidation of the entry. (2) If any copy of a customs record is made by a customs employee for a party in interest, such party shall reimburse the Government for the actual cost of material, labor, including that used in searching for the record, and any required postage. The charge for labor shall be computed as prescribed in subparagraph (1) of this paragraph, but a minimum total charge of $1 shall be imposed for each order. For copying by mechanical methods the charge shall be based on the prevailing rates established by private concerns in the locality, provided that such charge shall not be less than an amount computed according to the following minimum scale of charges with a minimum total charge of $1 for each order: (3) In any case where a search of the files is necessary to verify the correctness of a document which is to be certified by a customs employee, and for which a fee of 20 cents is charged, a separate charge for the time required for searching shall be made. This charge shall be computed as prescribed in subparagraph (1) of this paragraph, but shall not be imposed if the amount is less than 50 cents. If the amount, so computed, is 50 cents or more, but less than $1, a minimum charge of $1 shall be made. (c) The rates charged for storage in Government-owned or rented buildings shall not be less than the charges made at the port by commercial concerns for the storage and handling of merchandise. Except as to an examination package covered by an application for an entry by appraisement, storage shall be charged on any examination package for any period it remains in the appraiser's store after 2 full working days following the day on which the permit to release or transfer was issued. As to an examination package covered by an application for an entry by appraisement, storage shall be charged for any period it remains in the appraiser's store after 2 full working days following the day of issuance to the importer of oral or written notice of the amount of duties or taxes required to be deposited or that the package is ready for delivery. In computing the 2 working days, (1) the day on which the permit to release or transfer is issued, or the day on which the notice is issued of the amount of duties or taxes that shall be deposited or that the package is ready for delivery, whichever is applicable, (2) Saturdays, (3) Sundays, and (4) National holidays, shall be excluded. (Sec. 501, 65 Stat. 290, R.S. 2654, as amended, sec. 524, 46 Stat. 741, as amended; 5 U.S.C. 140, 19 U.S.C. 58, 1524, 46 U.S.C. 333, 927) [28 F.R. 14808, Dec. 31, 1963, as amended by T.D. 56107, 29 FR. 2336, Feb. 11, 1964; T.D. 56137, 29 F.R. 4720, Apr. 2, 1964; T.D. 56251, 29 F.R. 12627, Sept. 5, 1964; 29 F.R. 12768, Sept. 10, 1964] § 24.13 Car, compartment, and package seals; kind, procurement. (a) Tyden seals, manufactured by The Tyden Corporation, Hastings, Mich., and automatic metal seals, manufactured by the International Seal & Knot Protector Co., 58-02-37th Avenue, Woodside 77, New York, N.Y., shall be used in sealing openings, packages, or articles requiring the security provided by such sealing. (b) In-bond seals used for sealing imported merchandise shipped between ports in the United States shall be colored red and stamped "U.S. Customs in Bond." except that (1) bright green seals shall be used to seal carload or truckload shipments of merchandise and (2) uncolored seals shall be used to seal containers of commercial travelers' samples moving in-transit between Canadian through the United States in bond as provided for by § 5.11 (b) and (c) of this ports hapter. Such green seals used on railDad cars shall be stamped CAN. CUSTOMS, U.S. TRANSIT. hose used on trucks stamped H.W. nd the uncolored seals used on contain- camped H. W. Can. Transit nd those used on containers of ommercial travelers' samples stamped United States-Canada Customs." Seals sed for sealing merchandise for customs urposes other than for (1) shipping in ond, (2) shipping by other than a onded common carrier in accordance ith section 553, Tariff Act of 1930, as mended, or (3) shipping in transit shall e uncolored and stamped "U.S. Cusms." All seals (except green in-transit als for use on trucks and uncolored inansit seals on containers of commercial avelers' samples) shall be stamped ith the name of the port for which they e ordered. Each Tyden seal shall be amped with a serial number. Each tomatic metal seal shall be stamped ith a symbol number and, when reired, with a serial number. These imbers will be assigned by the collector customs when the orders therefor are >proved. (c) Carriers of merchandise or their ommercial associations or comparable presentatives approved by the collector see paragraph (f) of this section) shall urchase quantity supplies of in-bond nd in-transit seals from the manufacirers of approved seals, but their orders or said seals (except the aforesaid reen and uncolored in-transit seals) hall be submitted to the collector of customs at the headquarters port of the customs district for authorization, assignment of numbers and symbols, and forwarding to the manufacturer. The order shall be prepared by the purchaser and shall be confined to seals for use at one port, and shall specify the kind and quantity of seals desired, the name of the port at which they are to be used, and the name and address of the consignee to whom they are to be shipped. Carriers may purchase small emergency supplies of in-bond and intransit seals from collectors of customs, who will keep a supply of such seals for this purpose. An order for green or uncolored in-transit seals shall be submitted to the office of the Director of Customs-Excise Inspection, Ottawa, Canada, for approval and forwarding to the manufacturer. An order for green Tyden in-bond seals for use on railroad cars must stipulate that the seals are to be consigned to the collector of customs and excise in Canada at the port indicated on the seals for entry purposes and storage under customs lock and key. (d) The manufacturer shall ship the seals to the consignee named in the order and shall advise the collector of customs for the customs district to which the seals are shipped as to the kind and quantity of seals shipped, the name of the port and the serial numbers or symbol number stamped thereon, the name and address of the consignee, and the date of shipment. When a shipment of seals is received, the consignee, if other than a collector of customs, shall immediately deliver it intact into customs custody. (e) Except as hereinafter provided, only such quantities of seals as are required for the immediate use of a carrier shall be issued from the stock in customs custody. Where the needs of a port justify the issuance of larger quantities of red Tyden in-bond or blue Tyden in-transit seals and the collector is satisfied that a larger quantity may be safely issued upon the carrier's undertaking to account for the use made of the seals, he may, upon written application of the carrier, approve the issuance of a quantity sufficient to meet the carrier's needs for such period as he deems reasonable and proper. In such appliIcation the carrier shall agree to store the seals in a well-protected place approved by the collector and to keep and provide information, in the form, time, and manner prescribed by the collector, showing the use of the seals issued to it. As used in this regulation, the term "carrier" does not include an association or other er.tity of which the carrier is a member. (f) In-bond seals may be purchased only by a customs bonded carrier, by a nonbonded carrier permitted to transport articles in accordance with section 553 of the tariff act, as amended, or in the case of red in-bond seals, by the carrier's commercial association or comparable representative approved by the collector. In-transit seals may be purchased by a bonded or other carrier of merchandise or, in the case of blue intransit seals, by the carrier's commercial association or comparable representative approved by the collector. Except for uncolored in-transit seals, uncolored customs seals may not be purchased by private interests and shall be furnished by collectors of customs for authorized use without charge. In-bond and intransit seals sold by collectors of customs shall be charged for at the rate of 10 cents per seal. § 24.14 Salable customs forms. (a) Customs forms for sale to the general public shall be designated by the Commissioner of Customs. Customs forms which are designated as salable shall meet the following conditions: (1) The form is distributed to private parties for use in completing customs transactions; (2) the quantity used nationwide annually is sufficient to justify the administrative costs involved in selling the form and accounting for the collections involved therein, or the form is primarily for the use of a special group; (3) distribution is or can generally be made in lots of 100 or more; (4) the form is normally distributed to commercial concerns (customhouse brokers, freight forwarders, vessel agents, carriers, regular commercial importers, etc.) rather than to or for the use of individuals or others (tourists, churches, schools, occasional importers, etc.) for noncommercial purposes. (b) The price of each salable customs form shall be established by the Commissioner of Customs and shall be adjusted periodically as the varying costs of printing and distribution require. A list of salable customs forms showing the price at which each is sold shall be prominently posted in each customhouse in a location accessible to the general public. (c) Customs forms for sale to the general public, except unusually large or otherwise unsuitable forms, shall nor mally be prepared in units containing 100 copies. If a completely prepared bil or receipt is presented by the purchaser at the time of the purchase, the collec tor's paid stamp shall be impressed thereon; otherwise, no receipt shall be given (Sec. 1, 87 Stat. 434; 19 U.S.C. 1) § 24.16 Overtime services; overtime compensation; rate of compensation. (a) General. Customs services for which overtime compensation is provided for by section 5 of the Act of February 13, 1911, as amended (19 U. S. C. 267), or "The Secretary of the Treasury shall fir a reasonable rate of extra compensation for overtime services of inspectors, storekeepers. weighers, and other customs officers and employees who may be required to remain or duty between the hours of five o'clock postmeridian and eight o'clock antemeridian, or on Sundays or holidays, to perform services in connection with the lading or unlading of cargo, or the lading of cargo or merchandise for transportation in bond or for exportation in bond or for exportation with benefit of drawback, or in connection with the receiving or delivery of cargo on or from the wharf, or in connection with the unlading, receiving, or examination of passengers' baggage, such rates to be fixed on the basis of one-half day's additional pay! for each two hours or fraction thereof of st least one hour that the overtime extends beyond five o'clock postmeridian (but not to exceed two and one-half days' pay for the full period from five o'clock postmeridian to eight o'clock antemeridian), and two addi tional days' pay for Sunday or holiday duty. The said extra compensation shall be paid by the master, owner, agent, or consignee of such vessel or other conveyance whenever such special license or permit for immediate lading or unlading or for lading or unlading at night or on Sundays or holidays shall be granted to the collector of customs, who shall pay the same to the several customs officers and employees entitled thereto according to the rates Axed therefor by the Secretary of the Treasury. Such extra compensation shall be paid if such officers or employees have been ordered to report for duty and have so reported, whether the actual lading, unlading receiving, delivery, or examination takes place or not. In those ports where customary working hours are other than those herein. above mentioned, the collector of customs. is vested with authority to regulate the hours of customs employees so as to agree with prevailing working hours in said ports, but nothing contained in this section shall be construed in any manner to affect or alter the length of a working day for customs employees or the overtime pay herein fixed." (19 U. S. C. 267) |