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authority of the officer signing. such evi- or more pieces of real estate owned dence to consist of:
him within the limits of the customs (1) A certificate from the proper pub- trict and the value thereof over lic officer showing the legal existence of above all encumbrances, and he she the corporation.
produce such evidence of solvency a (2) A copy of the bylaws, or so much financial responsibility as the collect thereof as authorizes the execution of may require. such bonds, certified by the secretary (b) Each individual surety must ha of the corporation and authenticated by unencumbered property liable to exech its corporate seal.
tion, the current market value of shig (3) A copy of the document authoriz- must be equal to the penalty of any bor ing such officer to sign such bonds, cer- executed by him. If a single surety tified by the secretary of the corpora- accepted, he shall qualify in an amou tion under the corporate seal, or a power equal to twice the penalty of the bon of attorney executed in accordance with The property must be located within to $ 8.19 of this chapter containing such limits of the customs district in whic authority.
the contract of suretyship is to be pa (b) When the bond is approved by formed. the collector, the evidence prescribed in (c) An individual surety shall not paragraph (a) of this section shall be accepted on a bond until he has satisie filed with such officer. The collector may the collector as to his financial respon waive the production of evidence of in- sibility. The collector may refer corporation when such fact is a matter matter to the principal officer of th of common knowledge and he shall so Customs Agency Service in his distrie certify.
for immediate investigation to verify th (c) When an attorney in fact executes financial responsibility of the surety. a bond on behalf of a corporation and (d) In order to follow the continued the bond is to be approved by the Secre- solvency and sufficiency of individus! tary of the Treasury or the Bureau, there sureties, the collector shall require a CET shall be attached a power of attorney oath and determine the sufficiency of executed under the corporate seal by an each such surety as prescribed in pari officer of the corporation whose author- graphs (a) and (c) of this section ity to execute such power shall be shown least once every 6 inonths, and oftener ! as prescribed in paragraph (a) of this he deems it advisable. section. If the bond is to be approved (e) A married woman shall not be as by the collector, the power of attorney cepted as surety. shall be filed with him on the prescribed (f) Any individual other than a mare form.
ried woman may grant a power of att (d) The name of a corporation exe- torney to sign as surety on custor, cuting a customs bond may be printed bonds. If limited to bonds of one o or placed thereon by means of a rubber several importers, the importers shall b stamp or otherwise, followed by the writ- named in the power. ten signature of the authorized officer or attorney.
8 25.10 Delinquent sureties. 8 25.9 Individual sureties.
(a) No person shall be accepted &
surety on any customs bond while he i (a) If individuals sign as sureties, in default as principal on any other cus there shall be not less than two, ex- toms bond. cept that, in the case of bonds, ap- (b) A surety on a customs bond whid proved by the collector, one surety is in default may be accepted as surel may be accepted if the collector is
on other customs bonds only to the ex satisfied that such surety is sufi- tent that his assets are unencumbered by cient for the protection of the Gov- such default. ernment. Every surety on a customs bond must be both a resident and a citi
$ 25.11 Partners as sureties. zen of the United States. Before being A person may act as surety for a busi accepted as surety he shall take oath ness partner when such person is acting on customs Form 3579, setting forth the with respect to his separate property and amount of his assets over and above all in his individual capacity, but a member his debts and liabilities and such exemp- of a partnership shall not be accepted af tions as may be allowed by law, the gen- surety on a bond executed by the firs eral description and the location of one as principal.
25.12 Corporate sureties.
& 25.13 Same party as principal and (a) A list of corporations authorized surety; attorney. o act as sureties on bonds, with the
The same person, partnership, or cormount in which each may be accepted,
poration cannot be both principal and rill be furnished annually to all col
surety on a bond, but a person may act as ectors of customs by the Secretary of the reasury. No corporation shall be ac
attorney in fact for both principal and epted as a surety on a bond unless surety. A person acting as attorney in amed in the current list and no bond
fact for a principal may be accepted as ball be for a greater amount than the surety on the same bond and, when espective limit stated in such list, un- acting as attorney for the surety, may be 25s the excess is protected as prescribed the principal on such bond. 231 CFR 223.12. (b) Two or more companies may be
$ 25.14 Acceptance of cash deposits or ccepted as sureties on any obligation obligations of the United States in be amount of which does not exceed lieu of sureties on bonds. he limitations of their aggregate qualiying power as fixed and determined by
In lieu of sureties on any bond required he Secretary of the Treasury. In such
or authorized by any law, regulation, or ases each company shall limit its lia- instruction which the Secretary of the ility, in terms, upon the face of the bond Treasury or the Customs Service is o a definite specified amount, using authorized to enforce, collectors of ustoms Form 3903 for that purpose, customs are authorized to accept uch amount to be in all cases within the
United States money, United States imitation prescribed by the Secretary,
bonds, United States certificates of ininless such excess is protected as pre
debtedness, Treasury notes, or Treasury scribed in 31 CFR 223.12.
bills in an amount equal to the amount (c) When a bond is executed by an
of the bond. At the time of the deposit juthorized and approved corporate surety through its agent or attorney, a
of any obligation of the United States, power of attorney on customs Form 5297,
other than United States money, with showing the authority of such person to
the collector, the obligor shall deliver to ict for the surety company, shall be filed such collector a duly executed power of n the office of the collector who ap- attorney and agreement in favor of the proves such bond or who transmits such collector in a form similar to that presond to the Bureau for approval. The scribed in Department Circular 154, ollector, when transmitting a bond to dated February 6, 1935, authorizing such he Bureau for approval, shall state
officer, in case of any default in the perwhether a power of attorney is on file
formance of any of the conditions or for the agent or attorney who executed
stipulations of the bond, to sell such oblihe bond on behalf of the surety. (d) When a bond is executed in a cus
gation so deposited and to apply the proioms district other than the one in which
ceeds of such sale, in whole or in part, t is to be filed, the bond may be ap
to the satisfaction of any damages, deproved as to surety by the collector of mands, or deficiency arising by reason of customs in the district in which it was such default. If cash is deposited in lieu execu'ed if evidence of the authority of of sureties on the bond, the collector is each officer or agent executing the bond authorized to apply such cash, in whole on behalf of the surety is on file in his
or in part, to the satisfaction of any damoffc If the bond is not to be approved
ages, demands, or deficiency arising by by the collector in whose district it is
reason of a default under the bond. executed, the authority of the person or persons executing the bond on behalf
• "The Secretary of the Treasury is authorof the company shall be completed, as
ized to permit the deposit of money or obliprovided for in paragraph (c) of this gations of the United States, in such amount section, and attached to the bond un- and upon such conditions as he may by reguless such evidence has been submitted lation prescribe, in lieu of sureties on any
bond required or authorized by a law, reguto the collector at the port where the
lation, or instruction which the Secretary of bond is to be approved and filed.
the Treasury or the Customs Service 18 au[28 FR. 14816, Dec. 31, 1963, as amended by thorized to enforce." (Tarif Act of 1930, 86c. T.D. 56088, 29 F.R. 313, Jan. 14, 1964)
623 (e), as amended; 19 U. 8. C. 1623 (e))
§ 25.15 Export bonds; cancellation. such proofs of exportation and landirr (a) A bond to assure the exportation
abroad as may be available. of merchandise may be canceled upon
(d) In the case of articles for whit. the specification of such merchandise on
the ordinary customs duty estimated a the outward manifest or outward bill of
the time of entry did not exceed $10 adu lading, the inspector's certificate of lad
which are exported within the period & ing, the record of clearance of the vessel
the bond (including any lawful exter or of the departure of the vehicle, and
sion) but without customs supervision the production of a foreign landing cer
the bond may be canceled upon produa tificate if such certificate is required by
tion of evidence of a bona fide exporta the collector; or, if exportation or de
tion satisfactory to the collector. struction is not timely in the case of
(e) If any customs bond, except on articles entered under schedule 8, part
given only for the production of fres 5C, Tariff Schedules of the United States,
entry or reduced-duty documents, is un upon the payment of liquidated damages
satisfied upon the expiration of 60 dan in accordance with the provisions of
after a liability has accrued thereunder § 10.39 of this chapter. The require
the matter shall be reported to the
United States attorney for prosecution ments of the vessel, vehicle, or aircraft bond, customs Form 7567 or 7569, may be
unless measures have been taken to file considered as having been complied with
an application for relief or to effect a upon the production of such of the above
satisfactory settlement. mentioned documents as may be appli- 8 25.16 Bonds and stipulations for pro cable thereto; but to establish the expor
duction of missing documents; care tation of narcotic drugs or any equip
memorandum; time for production ment, stores (except such articles as are
of documents. placed on board vessels or aircraft under
(a) When entry is made prior to the provisions of section 309 or 317,
production of a required documen. Tariff Act of 1930, as amended), or ma
whether the importer gives bond on cuschinery for vessels, a landing certificate
toms Form 7551 or 7553, or other apprs. shall be required in every case.
priate form, or stipulates to produce such (b) This landing certificate shall be
documents, a card memorandum d produced within 6 months from the date customs Form 5101 shall be prepared by of exportation and shall be signed by a the importer and presented with the revenue officer of the foreign country to entry. which the merchandise is exported, (b) When a charge for the production unless it is shown that such country has of a missing document is made against no customs administration, in which case
a term bond, the charge shall be in the the certificate may be signed by the con
amount of the single entry bond thai signee or by the vessel's agent at the
would have been taken had the trans
action been covered by a single entre place cf landing.
bond. (c) Except as provided for in $ 4.88 of
(c) Except when another period is fixe this chapter, in cases where landing cer
by law or the regulations in this chapte tificates are required and they cannot be
any document for the production produced, an application for waiver which a bond or stipulation is given shal
a thereof may be made to the Bureau be delivered to the collector of custom through the collector, accompanied by within 6 months from the date of the
transaction in connection with which the 6 An exportation is a severance of goods bond or stipulation was given, or with from the mass of things belonging to this
any extension of such time which may bi country with the intention of uniting them
granted pursuant to § 25.18 (a). If the to the mass of things belonging to some for
period ends on a Saturday, Sunday, at eign country. The shipment of merchandise abroad with the intention of returning it to
holiday, delivery on the next busines the United States with a design to circum- day shall be accepted as timely. vent provisions of restriction or limitation in the tariff laws or to secure a benefit accru
§ 25.17 Nonproduction of documents ing to imported merchandise is not an ex
failure to redeliver packages; sun portation. Merchandise of foreign origin re
to be collected. turned from abroad under these circum
(a) Collectors of customs are hereby stances is dutiable according to its nature, weight, and value at the time of its original authorized to treat any bond charge for arrival in this country.
the production of a missing documents atisfied upon payment by the principal is held to be inapplicable, the claim for ir surety of the sum of $25 as liquidated free entry or reduced rate of duty shall lamages for each missing declaration of be treated as abandoned upon the ashe consignee or other document, except sessment and payment of duty and the hippers' export declarations and special bond given for the production of the ustoms and commercial invoices not free-entry or reduced-duty document roduced within the time prescribed by shall be cancelled without the collection Iw or regulations or any lawful exten- of liquidated damages. on of such time.
(f) When a customs requirement sup(b) When a required special customs ported by a bond is waived by the Bureau, r commercial invoice is not produced on the waiver may be unconditional, in ne date of entry or within 6 months which case the importer is relieved from hereafter, the bond charge for the pro- the payment of liquidated damages, or it uction thereof may be canceled upon may be conditioned upon prior settlement ne payment of $25 as liquidated dam- of the bond obligation by payment of ges, provided the person who made the such liquidated damages, or upon such atry submits an application for relief other terms and conditions, as the 'om the full amount of the charge, ex- Bureau may deem suficient. When such laining in detail why the special customs a requirement is waived by the collector r commercial invoice could not be pro- of customs pursuant to authority conuced within the prescribed period, and ferred upon him in these regulations, the ne collector of customs is satisfied by waiver shall be unconditional. ich application or otherwise that the (g) Except as otherwise provided for Lilure to produce the invoice within the by these regulations, the collector of rescribed period was due to causes customs concerned may cancel liquidated holly beyond the control of the person
damages under $500, assessed under the laking the entry and not to any purpose
terms of any bond given pursuant to any f the foreign seller or shipper to with
provision of the Customs Regulations, old information required by law, regu
upon the payment of such lesser amount ition, or special instruction to be shown as he may deem appropriate under the n the invoice.
law and in view of the circumstances, (c) (Reserved]
or without the payment of any amount. (d) For failure to return to the col- (h) If the interested party is not satis'ctor on demand merchandise subject
fied with the collector's decision on any ) return to customs custody, an amount
application for relief from liquidated qual to the value as set forth in the damages under a bond given pursuant to atry of the merchandise not returned a law or regulation administered by the lus the estimated duties and taxes im- Customs Service, he may file a further osed upon or by reason of importation, application with the collector to be for
any, on such merchandise as deter- warded to the Bureau for reconsideration uined at the time of entry shall be de
of the case. anded. When the demand for return (Sec. 623, 46 Stat. 759, as amended; 19 U.S.C. ; customs custody is made in the case
1623) [28 F.R. 14816, Dec. 3, 1963, as amend( merchandise entered under schedule 8,
ed by T.D. 56202, 29 F.R. 8479, July 7, 1964) art 5C, Tariff Schedules of the United § 25.18 Extensions of periods for comtates, liquidated damages in an amount pliance with requirements of bonds jual to double the estimated duties on and stipulations. le merchandise not returned shall be (a) If a document (other than an inemanded. When the demand for re- voice) referred to in $ 25.16(C) is not irn to customs custody is made pur- produced within 6 months from the date iant to the Federal Seed Act and the of the transaction in connection with gulations thereunder, an amount equal which the bond or stipulation was given,
the value of the entire shipment, as the collector, upon written application of et forth in the entry, plus the estimated the importer, in his discretion, may exuties, if any, as determined at the time tend the period for further periods of 6 f entry shall be demanded.
months each, but in no case to exceed a (e) When free entry or the applica- total of 2 years from the date of such con of a reduced rate of duty is de- transaction. endent upon the production of a doc- (b) In cases where the regulations rement which the importer fails to pro- lating to certain classes of merchandise, uce, or when a conditionally free or re- such as leather imported to be manuuced-duty provision claimed on entry factured into footwear (see $ 10.84 (c)
of this chapter), prescribe a 3-year period within which proof must be produced of the use or disposition of the merchandise in, or its exportation from, the United States, and such proof is not furnished within the prescribed period, the collector may, upon the written application of the importer, extend the 3-year period for further periods of 1 year each, but not to exceed 5 years from the date of entry.
(c) No application for the extension of the period of any bond or stipulation given to assure the production of a missing document shall be allowed by a collector if such application is received later than 6 months after the expiration of the period of the bond or stipulation, including any prior extension. However, when a bond or stipulation is given for the production of any free-entry or reducedduty document and a satisfactory document is not produced within the prescribed time but is produced prior to liquidation of the entry or within the period during which a valid reliquidation may be completed, it shall be accepted as satisfying the requirement that it be filed in connection with the entry, and the bond charge for its production shall be canceled,
(d) It is not necessary to secure the assent of the sureties to any extension of the period prescribed in a bond when such
a extension is authorized by law or these regulations. The assent of the sureties shall be obtained before any other extension of such a period is allowed. 8 25.19 Cancellation of erroneous
charges. When it is definitely determined that liquidated damages assessed or paid under a bond did not in fact accrue, the charge against the bond shall be canceled by the collector without regard to the amount thereof, the liqui. dated damages, if paid, shall be refunded, and an appropriate notation shall be made on customs Forms 5211 and 5955, or 5955-A, if the transaction h..s already been recorded thereon. When the determination of whether or not the charge was erroneously made depends upon a construction of law, the charge shall not be canceled without Bureau approval, unless there is in force a Bureau ruling decisive of the issue. Bureau instructions shall be requested in all doubtful cases. (Sec. 3, 44 Stat. 1382, secs. 514, 643, 46 Stat. 734, 761; 5 U.S. C. 281b, 19 U.S. C. 1514, 1643)
PART 26-DISCLOSURE OF
INFORMATION Sec. 26.1 Inspection of final opinions, orders ark
rules. 26.2 Public records. 26.3 Confidential information. 26.4 Confidential treatment of custom
records and documents. 26.5 Information for the press and associs
tions. 26.6 Review of data. 26.7 Suspension of disclosure.
AUTHORITY: The provisions of this Part issued under R.S. 161; 5 U.S.C. 22, excepts otherwise noted.
SOURCE: The provisions of this part appear at 28 F.R. 14822, Dec. 31, 1963, unie otherwise noted. § 26.1 Inspection of final
opinions orders and rules. (a) All final opinions or orders in the adjudication of cases issued by the Secretary of the Treasury, the Commissioner of Customs, or otha officials of the Treasury Department of the Bureau of Customs in matters ad ministered by the Bureau of Customs, el. cept those held confidential for goce cause and not cited as precedents, are made available to public inspection. For the most part, final opinions or orders i matters administered by the Bureau of Customs are in the form of letters, addressed to customs field officers or to parties in interest, ruling upon question arising under the customs and navigatica laws and other related laws. Requests for inspection of such opinions or orders should be addressed in writing to the Commissioner of Customs, Washington D.C., 20226. Insofar as practicabi copies of such opinions or orders will be furnished unless they are confidentia under the standards set forth in $$ 26. to 26.7. In cases where an opinion af order contains confidential information but the actual ruling can be separatet from the confidential matter, partis copies containing only such parts as car properly be disclosed will be furnisha insofar as is practicable without undu interference with the work of the Bureau Final opinions or orders of exceptions importance or wide public interest an published, either in full or in abstracted form, in the Treasury Decisions.
(b) All rules issued in matters administered by the Bureau of Customs, excepka to the extent that they involve a functio requiring secrecy in the public interest of relate solely to internal management,