such officer or employee shall be reimbursed to the Government by the partyin-interest except when a warehouse proprietor is liable therefor.

(b) When a customs officer or employee is assigned to render services the nature of which is such that the private interest is required to reimburse the Government for his compensation and on the same assignment performs services for which compensation is not reimbursable, a charge shall be made to the private interest for the full compensation of the customs employee unless the time devoted to each class of service can be clearly segregated.

(c) The charge for any service enumerated in this section for which expenses are required to be reimbursed shall include actual transportation expenses of a customs employee within the port limits and any authorized travel expenses of a customs employee, including per diem, when the services are performed outside the port limits irrespective of whether the services are performed during a regular tour of duty or during a customs overtime assignment. No charge shall be made for transportation expenses when a customs employee is reporting to as a first daily assignment, or leaving from as a last daily assignment, a place within or outside the port limits where he is assigned to a regular tour of duty. No charge shall be made for transportation expenses within the port limits or travel expenses, including per diem, outside the port limits in connection with a customs overtime assignment for which reimbursement of expenses is not covered by this section.

(d) The reimbursable charge for regular compensation shall be computed in accordance with § 19.5 (b) of this chapter.

(e) The reimbursable charge for customs overtime compensation shall be computed in accordance with § 24.16. (Sec. 5, 36 Stat. 901, as amended, secs. 450, 451, 452, 456, 524, 557, 562, 46 Stat. 715, as amended, 716, 741, as amended, 744, as amended, 745, as amended, sec. 1, 24 Stat. 79, as amended, sec. 6, 49 Stat. 1385, as amended; 19 U.S.C. 261, 267, 1450, 1451, 1452, 1456, 1524, 1557, 1562, 46 U.S.C. 331, 382b) [28 F.R. 14808, Dec. 31, 1963, as amended by T.D. 56140, 29 F.R. 4909, Apr. 8, 1964; T.D. 56209, 29 F.R. 9534, July 14, 1964]

§ 24.25 Claims for surplus proceeds of sale of unclaimed or abandoned mer. chandise.

Claims for the surplus proceeds of the sale of unclaimed or abandoned mer

chandise shall be filed with the collect of customs at whose direction the m chandise was sold. In the case of me chandise sold pursuant to section 491 the Tariff Act of 1930, as amended, claim shall be supported by the orig nal bill of lading. If only a part of shipment is involved, either a phot static or a certified copy of the origin bill of lading may be submitted in li of the original bill of lading. In case of merchandise sold pursuant section 559 of the Tariff Act of 1930, amended, the claim shall be establish by reference to the warehouse entry, if the right to withdraw the merchand from warehouse has been transferred, reference to the documents by which transfer was made.

(Secs. 491, 493, 559, 46 Stat. 726, as amende 727, 744, as amended; 19 U.S.C. 1491, 148 1559) [T.D. 56118, 29 F.R. 2911, Mar. 1964]

§ 24.32

Claims; unpaid compensatio of deceased employees and deat benefits.

(a) A claim made by a designat beneficiary or a surviving spouse for unpaid compensation due an officer employee at the time of his death shal be executed on standard Form 115 Claim of Designated Beneficiary and/ Surviving Spouse for Unpaid Compensa tion of Deceased Civilian Employee. claim made by anyone other than a de ignated beneficiary or surviving spous for unpaid compensation due an office or employee at the time of his death shall be executed on standard Form 115 Claim for Unpaid Compensation of De ceased Civilian Employee. The claim shall be forwarded to the customs of where the deceased was employed.

(b) Claims for death benefits, eithe in the form of an annuity or lump-sur payment of the amount to the credit the deceased officer or employee in Retirement and Disability Fund shall b executed on standard Form 100, Appl cation for Death Benefit, and forwarde together with a certified copy of the pub lic ecord of death directly to the Ci Service Commission, Washington, D.C 20415.

(Secs. 1, 3, 64 Stat. 895, 396, sec. 11, 41 Sta 619, as amended; 5 U. S. C. 61f, 61h, 724 § 24.34 Vouchers; vendors' bills of sales

invoices.

(a) Vouchers or invoices for trans portation and related services which an intended for payment from official fund

hall contain the following certification igned by the claimant:

I certify that the above bill is correct and ust and that payment has not been received. 'ouchers, vendors' bills of sale, or inpices for purchases or services other han personal do not require the foreping certification.

(b) Every voucher shall be in the name If the person or persons furnishing the ervice or supplies, except in the case of service or supplies paid for in an emerency by a customs officer or employee, 1 which case the voucher may be in the ame of the officer or employee who made he payment.

(c) The signature of a claimant made y a mark shall be attested in each case y a disinterested witness.

(d) The dates appearing on vouchers nd on receipts filed in support thereof hall always be the actual dates of the ransactions recorded or action taken hereon. As many copies in memoranum form, duly authenticated if desired, may be prepared as administrative or ther requirements demand.

(e) When an erasure, interlineation, r change of any kind is made in a oucher after it has been certified by the laimant, such correction or change shall e initialed and dated by the claimant.

(f) (1) Vouchers for passenger transortation furnished customs officers or mployees on Government transportalon requests, standard Form 1169, and ouchers for transportation of freight nd express furnished on Government ills of lading, standard Form 1103. sued by customs officers or employees hall be rendered on Public Voucher for ransportation Charges, standard Form 171 or 1113, respectively, to the customs ffice to be billed as indicated on the ransportation request or bill of lading. (2) Charges for freight or express just not be included on the same vouchrs with charges for passenger transporation. The words "Passenger,' Freight," or "Express," as the case may e, should be printed or otherwise placed y the carrier immediately above the itle of the voucher form. Original Gov

"

rnment bills of lading, standard Form 103, or transportation requests, standrd Form 1169, or certificates in lieu hereof, standard Forms 1108 or 1172, espectively, shall be attached to these 'ouchers.

Sec. 22, 28 Stat. 210, as amended; 41 U.S.C.

1)

§ 24.36

Refunds of excessive duties, taxes, etc."

(a) When it is found on liquidation or reliquidation of an entry that a refund of excessive duties or taxes, or both, is due, a notice of refund on customs Form 5269 shall be prepared at the headquarters port in the name of the person to whom the refund is due, as determined by paragraphs (b) and (c) of this section. The use of customs Form 5269 may be eliminated by having the entry number or numbers placed on the refund check unless the payee has requested that the above-mentioned form be furnished. If an authority to mail checks to someone other than the payee, customs Form 4811, is on file with the collector, the address of the payee shall be shown as in care of the address of the authorized person. If a power of attorney is on file with the collector, the address of the payee may be shown as in care of the address of such attorney if requested.

(b) Refunds of excessive duties or taxes shall be certified for payment to the importer of record unless a transferee of the right to withdraw merchandise from bonded warehouse is entitled to receive the refund under section 557 (b), Tariff Act of 1930, as amended, or an owner's declaration has been filed

"(a) The Secretary of the Treasury is hereby authorized to refund duties or other receipts in the following cases:

"(1) Excess deposits. Whenever it is ascertained on liquidation or reliquidation of an entry that more money has been deposited or paid as duties than was required by law to be so deposited or paid;

"(2) Fees, charges, and exactions. Whenever it is determined in the manner required by law that any fees, charges, or exactions, other than duties and taxes, have been erroneously or excessively collected; and

"(3) Fines, penalties, and forfeitures. Whenever money has been deposited in the Treasury on account of a fine, penalty, or forfeiture which did not accrue, or which is finally determined to have accrued in an amount less than that so deposited, or which is mitigated to an amount less than that so deposited or is remitted." (Tariff Act of 1930, sec. 520(a), as amended; 19 U.S.C. 1520(a)).

The refunding of moneys in compliance with any ruling or decision of the Customs Court is the function of the Secretary of the Treasury, and there is no foundation for a suit against the collector of customs to restrain him from disposal of such moneys.

Payment of costs and interest upon refunds in customs cases is not allowed.

in accordance with section 485 (d), Tariff Act of 1930. The certification of a refund for payment to a nominal consignee may be made prior to the expiration of the 90-day period within which an owner's declaration may be filed as prescribed in section 485 (d) of the tariff act, provided the nominal consignee waives in writing his right to file such declaration. If an owner's declaration has been duly filed, the refund shall be certified for payment to the actual owner who executed the declaration, except that, whether or not an owner's declaration has been filed refunds shall be certified for payment to a transferee provided for in section 557 (b), Tariff Act of 1930, as amended, if the moneys with respect to which the refund was allowed were paid by such transferee.

(c) If the nominal consignee has become bankrupt, refunds of duties or internal revenue taxes on merchandise entered in the name of such nominal consignee for the account of the actual owner shall be withheld from payment pending the receipt of a claim therefor and the establishment of rights thereto, unless the declaration of the actual owner has been filed with the collector under section 485 (d), Tariff Act of 1930.

(d) The authority of collectors of customs to make refunds pursuant to paragraphs (a), (b), and (c) of this section of excessive deposits of alcohol or tobacco taxes, as defined in section 6423 (e) (1), Internal Revenue Code of 1954 (26 U.S.C. 6423 (e) (1)),' is confined to cases of the types which are excepted from the application of section 6423, Internal Revenue Code of 1954 (26 U.S.C. 6423). The excepted types of cases and, therefore, the types in which the collector of customs is authorized to make refunds of such taxes are those in which: (1) The tax was paid or collected on

"(e) Meaning of terms. For purposes or this section

(1) Alcohol or Tobacco Tax. The term 'alcohol or tobacco tax' means-

(A) Any tax imposed by chapter 51 (other than part II of subchapter A, relating to occupational taxes) or by chapter 52 or by any corresponding provision of prior internal revenue laws, and

(B) In the case of any commodity of a kind subject to a tax described in subparagraph (A), any tax equal to any such tax, any additional tax, or any floor stocks tax." (26 U.S.C. 6423 (e) (1)).

an article imported for the personal household use of the importer;

(2) The refund is made pursuant provisions of laws and regulations drawback;

(3) The tax was paid or collected an imported article withdrawn from th market, returned to bond, or lost or de stroyed, when any law expressly pr vides for refund in such case;

(4) The tax was paid or collected an imported article which has been los where a suit or proceeding was inst tuted before June 15, 1957;

(5) The refund of tax is pursuant a claim based solely on errors of compu tation of the quantity of the importe article, or on mathematical errors computation of the tax due;

(6) The tax was paid or collected an imported article seized and forfeite or destroyed, as contraband;

(7) The tax was paid or collected an imported article refused admission customs territory and exported or de stroyed in accordance with section 558 Tariff Act of 1930, as amended;

(8) The refund of tax is pursuant a reliquidation of an entry under sectio 520 (c) (1), Tariff Act of 1930, amended, and does not involve a rat of tax applicable to an imported ar ticle; or

(9) The tax was paid or collected a greater quantity of imported article than that actually imported and the fac of the deficiency is established to the collector of customs' satisfaction befor liquidation of the entry becomes final

(e) In any instance in which a refund of an alcohol or tobacco tax is not of type covered by paragraph (d) of thi section the following procedure sha apply:

(1) The collector shall issue a notio of refund for duty only and shall plac the following statement on the notio of refund issued for duty: "Claim for re fund of any overpayment of internal revenue tax on this entry must bi executed and filed with the assistan regional commissioner (alcohol and to bacco tax) of the internal revenue region in which the claimant is located, in ac cordance with internal revenue regu lations (Title 26 of the Code of Federal Regulations)." On request of the claime ant, the collector shall issue a certified statement on customs letterhead ident fying the entry, showing the amount internal revenue tax deposited with re spect to each entry for which a claim

internal revenue Form 843 is to be ade, and showing the date of issuance the notice of refund of duty.

(2) The claim shall be executed on innal revenue Form 843 (original only) ich may be procured from offices of Internal Revenue Service and shall filed with the assistant regional comssioner (alcohol and tobacco tax) of internal revenue region in which the imant is located. The certified statent shall be attached to and filed in >port of such claim which may include unds under more than one entry but all be limited to refunds under entries d in the same customs collection diset and the same internal revenue ren. The data to be shown on the claim ill be as prescribed in internal revenue ulations, with the exception that any ta on the certified statement also rered to be shown in the claim need not restated in the claim.

(3) The date of allowance of refund credit in respect of such tax for the rposes of section 6407, Internal Revee Code of 1954 (26 U.S.C. 6407) shall that date on which a claim is perted and the refund is authorized for heduling under the applicable internal enue regulations.

1 Stat. 9; 26 U.S.C. 6423)

4.70 Claims; deceased or incompetent public creditors.

(a) Claims for amounts due individual ceased public creditors of the United ites (except civilian officers and emyees subject to the provisions of secn 61f-61k, title 5, United States Code), ould be made on standard Form No. 15-Revised. Such claims include ims for payments due deceased conctors for articles furnished or services formed, and claims for payments due ceased importers or owners of merandise on account of refunds of excese duties, or taxes, or for payment of wback, etc. Claims for payment of wernment checks drawn on the Treaser of the United States or other aurized Government depositary to the ler of such public creditors, which cant be paid because of the death of the yee, should be stated on standard Form 35—Revised. Information should be mished regarding the disposition of ese checks in case they are not in possion of the claimant, otherwise they ould accompany the claim.

(b) No form is prescribed for use of a ardian or committee of an estate of an

incompetent in making claim for sums due from the United States. Such guardian or committee may submit in letter form, over his address and signature, an application for amounts due an estate of an incompetent, setting forth the incompetent's connection with the Bureau of Customs. This application should be supported by a short certificate of the court showing the appointment and qualification of the claimant as guardian or committee. In case the total amount due the estate of the incompetent is small, and no guardian or committee of the estate has been or will be appointed, the application may be submitted by the person or persons having care or custody of the incompetent, or by close relatives who will hold any amount found due for the use and benefit of the incompetent. Applications for recurring payments need not be accompanied by an additional certificate of the court. but should be supported by a statement that the appointment is still in full force and effect. All Government checks drawn on the Treasurer of the United States or other authorized Government depositary to the order of individuals which cannot be paid because of incompetency of the payee should accompany the claim, otherwise an explanation should be given as to the disposition of the check.

(c) Claims for payments due deceased or incompetent contractors should be submitted to the customs field officer at whose order the articles were furnished or services performed. Claims for refunds of excessive duties, or taxes, or for payment of drawback, etc., due deceased or incompetent public creditors should be submitted to the appropriate collector of customs. The customs field officer may grant necessary assistance to claimants to insure proper execution of standard Form 1055-Revised in the case of deceased public creditors, and in the case of incompetent public creditors to insure submission of the application in proper form. The customs field officer should forward the claim, with his recommendation in duplicate, together with the originals or certified copies of all documents and papers necessary to establish the claimant's right to the moneys due, to the Bureau of Customs, Attention: Fiscal Section, for administrative examination and transmission to the General Accounting Office for direct settlement.

§ 24.71

Claims for personal injury or damages to or loss of privately owned property.

Procedures for the settlement of claims arising from actions of Treasury Department employees are published in 31 CFR Part 3.

§ 24.72 Claims; set-off.

When an importer of record has a judgment or other claim allowed by legal authority against the United States, and he is indebted to the United States either as principal or surety, the collector shall not certify for payment so much of such judgment or claim as will equal the amount of the debt due the Government and shall report the facts to the Bureau for instructions.

§ 24.73 Miscellaneous claims.

Every claim of whatever nature arising under the customs laws which is not otherwise provided for shall be forwarded directly to the Bureau, together with all supporting documents and information available.

25.14 Acceptance of cash deposits or obligations of the United States in lieu of sureties on bonds.

25.15 Export bonds; cancellation. 25.16 Bonds and stipulations for production of missing documents; card memorandum; time for production of documents.

25.17 Nonproduction of documents; failure to redeliver packages; sums to be collected.

25.18 Extensions of periods for compliance with requirements of bonds and stipulations.

25.19 Cancellation of erroneous charges. AUTHORITY: The provisions of this Part 25 issued under R.S. 161, 251, secs. 623, 624, 46 Stat. 759, sec. 101, 76 Stat. 72; 5 U.S.C. 22, 19 U.S.C. 66, 1623, 1624, Gen. Hdnote. 11,

1"(a) In any case in which bond or oth security is not specifically required by la the Secretary of the Treasury may by regt lation or specific instruction require, or at thorize collectors of customs to require, sue bonds or other security as he, or they, m deem necessary for the protection of the revenue or to assure compliance with an provision of law, regulation, or instructio which the Secretary of the Treasury or th Customs Service may be authorized to force.

"(b) Whenever a bond is required or thorized by a law, regulation, or instructi which the Secretary of the Treasury or Customs Service is authorized to enforce, Secretary of the Treasury may

"(1) Except as otherwise specifically pra vided by law, prescribe the conditions form of such bond, and fix the amount penalty thereof, whether for the payment liquidated damages or of a penal sum: P vided, That when a consolidated bond thorized by paragraph 4 of this subsection taken, the Secretary of the Treasury may the penalty of such bond without regard any other provision of law, regulation, or struction.

"(2) Provide for the approval of the sure ties on such bond, without regard to an general provision of law.

"(3) Authorize the execution of a ter bond the conditions of which shall exten to and cover similar cases of importation over such period of time, not to exceed of year, or such longer period as he may fix whe in his opinion special circumstances existin in a particular instance require such long period.

"(4) Authorize, to the extent that he ma deem necessary, the taking of a consolidate bond (single entry or term) in lieu of sep arate bonds to assure compliance with t or more provisions of law, regulations, or in structions which the Secretary of the Treas ury or the Customs Service is authorized enforce. A consolidated bond taken purs ant to the authority contained in this sub section shall have the same force and effec in respect of every provision of law, regulat tion, or instruction for the purposes f which it is required as though separate bondi