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authority of the officer signing. such evidence to consist of:

(1) A certificate from the proper public officer showing the legal existence of the corporation.

(2) A copy of the bylaws, or so much thereof as authorizes the execution of such bonds, certified by the secretary of the corporation and authenticated by its corporate seal.

(3) A copy of the document authorizing such officer to sign such bonds, certified by the secretary of the corporation under the corporate seal, or a power of attorney executed in accordance with § 8.19 of this chapter containing such authority.

(b) When the bond is approved by the collector, the evidence prescribed in paragraph (a) of this section shall be filed with such officer. The collector may waive the production of evidence of incorporation when such fact is a matter of common knowledge and he shall so certify.

(c) When an attorney in fact executes a bond on behalf of a corporation and the bond is to be approved by the Secretary of the Treasury or the Bureau, there shall be attached a power of attorney executed under the corporate seal by an officer of the corporation whose authority to execute such power shall be shown as prescribed in paragraph (a) of this section. If the bond is to be approved by the collector, the power of attorney shall be filed with him on the prescribed form.

(d) The name of a corporation executing a customs bond may be printed or placed thereon by means of a rubber stamp or otherwise, followed by the written signature of the authorized officer or attorney.

§ 25.9 Individual sureties.

(a) If individuals sign as sureties, there shall be not less than two, except that, in the case of bonds, approved by the collector, one surety may be accepted if the collector is satisfied that such surety is sufficient for the protection of the Government. Every surety on a customs bond must be both a resident and a citizen of the United States. Before being accepted as surety he shall take oath on customs Form 3579, setting forth the amount of his assets over and above all his debts and liabilities and such exemptions as may be allowed by law, the general description and the location of one

or more pieces of real estate owned him within the limits of the customs trict and the value thereof over a above all encumbrances, and he sh produce such evidence of solvency an financial responsibility as the collect may require.

(b) Each individual surety must ha unencumbered property liable to exec tion, the current market value of whiệ must be equal to the penalty of any bon executed by him. If a single surety accepted, he shall qualify in an amour equal to twice the penalty of the bon The property must be located within th limits of the customs district in whic the contract of suretyship is to be per formed.

(c) An individual surety shall not accepted on a bond until he has satisfle the collector as to his financial respon sibility. The collector may refer matter to the principal officer of th Customs Agency Service in his distrid for immediate investigation to verify thi financial responsibility of the surety.

(d) In order to follow the continued solvency and sufficiency of individu sureties, the collector shall require a ne oath and determine the sufficiency d each such surety as prescribed in part graphs (a) and (c) of this section least once every 6 months, and oftener he deems it advisable.

(e) A married woman shall not be a cepted as surety.

(f) Any individual other than a man ried woman may grant a power of at torney to sign as surety on custom bonds. If limited to bonds of one several importers, the importers shall b named in the power.

§ 25.10 Delinquent sureties.

(a) No person shall be accepted surety on any customs bond while hel in default as principal on any other cus toms bond.

(b) A surety on a customs bond whic is in default may be accepted as sure on other customs bonds only to the ex tent that his assets are unencumbered b such default.

§ 25.11 Partners as sureties.

A person may act as surety for a busi ness partner when such person is acting with respect to his separate property and in his individual capacity, but a membe of a partnership shall not be accepted at surety on a bond executed by the firm as principal.

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(a) A list of corporations authorized o act as sureties on bonds, with the mount in which each may be accepted, ill be furnished annually to all colectors of customs by the Secretary of the reasury. No corporation shall be acepted as a surety on a bond unless amed in the current list and no bond hall be for a greater amount than the espective limit stated in such list, uness the excess is protected as prescribed a 31 CFR 223.12.

(b) Two or more companies may be ccepted as sureties on any obligation he amount of which does not exceed he limitations of their aggregate qualiying power as fixed and determined by he Secretary of the Treasury. In such ases each company shall limit its liaility, in terms, upon the face of the bond o a definite specified amount, using ustoms Form 3903 for that purpose, uch amount to be in all cases within the imitation prescribed by the Secretary, inless such excess is protected as prescribed in 31 CFR 223.12.

(c) When a bond is executed by an authorized and approved corporate Surety through its agent or attorney, a Dower of attorney on customs Form 5297, showing the authority of such person to act for the surety company, shall be filed n the office of the collector who approves such bond or who transmits such bond to the Bureau for approval. The collector, when transmitting a bond to he Bureau for approval, shall state whether a power of attorney is on file for the agent or attorney who executed he bond on behalf of the surety.

(d) When a bond is executed in a cuscoms district other than the one in which t is to be filed, the bond may be approved as to surety by the collector of customs in the district in which it was executed if evidence of the authority of each officer or agent executing the bond on behalf of the surety is on file in his office If the bond is not to be approved by the collector in whose district it is executed, the authority of the person or persons executing the bond on behalf of the company shall be completed, as provided for in paragraph (c) of this section, and attached to the bond unless such evidence has been submitted to the collector at the port where the bond is to be approved and filed.

[28 FR. 14816, Dec. 31, 1963, as amended by T.D. 56088, 29 F.R. 313, Jan. 14, 1964]

33-583-65- -35

§ 25.13

Same party as principal and surety; attorney.

The same person, partnership, or corporation cannot be both principal and surety on a bond, but a person may act as attorney in fact for both principal and surety. A person acting as attorney in fact for a principal may be accepted as surety on the same bond and, when acting as attorney for the surety, may be the principal on such bond.

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

In lieu of sureties on any bond required or authorized by any law, regulation, or instruction which the Secretary of the Treasury or the Customs Service is authorized to enforce, collectors of customs are authorized to accept United States money, United States bonds, United States certificates of indebtedness, Treasury notes, or Treasury bills in an amount equal to the amount of the bond. At the time of the deposit of any obligation of the United States, other than United States money, with the collector, the obligor shall deliver to such collector a duly executed power of attorney and agreement in favor of the collector in a form similar to that prescribed in Department Circular 154, dated February 6, 1935, authorizing such officer, in case of any default in the performance of any of the conditions or stipulations of the bond, to sell such obligation so deposited and to apply the proceeds of such sale, in whole or in part, to the satisfaction of any damages, demands, or deficiency arising by reason of such default. If cash is deposited in lieu of sureties on the bond, the collector is authorized to apply such cash, in whole or in part, to the satisfaction of any damages, demands, or deficiency arising by reason of a default under the bond.

"The Secretary of the Treasury is authorized to permit the deposit of money or obligations of the United States, in such amount and upon such conditions as he may by regulation prescribe, in lieu of sureties on any bond required or authorized by a law, regulation, or instruction which the Secretary of the Treasury or the Customs Service is authorized to enforce." (Tariff Act of 1980, sec. 623 (e), as amended; 19 U. 8. C. 1623 (e))

§ 25.15 Export bonds; cancellation.

(a) A bond to assure the exportation" of merchandise may be canceled upon the specification of such merchandise on the outward manifest or outward bill of lading, the inspector's certificate of lading, the record of clearance of the vessel or of the departure of the vehicle, and the production of a foreign landing certificate if such certificate is required by the collector; or, if exportation or destruction is not timely in the case of articles entered under schedule 8, part 5C, Tariff Schedules of the United States, upon the payment of liquidated damages in accordance with the provisions of § 10.39 of this chapter. The requirements of the vessel, vehicle, or aircraft bond, customs Form 7567 or 7569, may be considered as having been complied with upon the production of such of the abovementioned documents as may be applicable thereto; but to establish the exportation of narcotic drugs or any equipment, stores (except such articles as are placed on board vessels or aircraft under the provisions of section 309 or 317, Tariff Act of 1930, as amended), or machinery for vessels, a landing certificate shall be required in every case.

(b) This landing certificate shall be produced within 6 months from the date of exportation and shall be signed by a revenue officer of the foreign country to which the merchandise is exported, unless it is shown that such country has no customs administration, in which case the certificate may be signed by the consignee or by the vessel's agent at the place of landing.

(c) Except as provided for in § 4.88 of this chapter, in cases where landing certificates are required and they cannot be produced, an application for waiver thereof may be made to the Bureau through the collector, accompanied by

An exportation is a severance of goods from the mass of things belonging to this country with the intention of uniting them to the mass of things belonging to some foreign country. The shipment of merchandise abroad with the intention of returning it to the United States with a design to circumvent provisions of restriction or limitation in the tariff laws or to secure a benefit accruing to imported merchandise is not an exportation. Merchandise of foreign origin returned from abroad under these circumstances is dutiable according to its nature, weight, and value at the time of its original arrival in this country.

such proofs of exportation and landing abroad as may be available.

(d) In the case of articles for whit the ordinary customs duty estimated the time of entry did not exceed $10 and which are exported within the period the bond (including any lawful exten sion) but without customs supervision the bond may be canceled upon produ tion of evidence of a bona fide exports tion satisfactory to the collector.

(e) If any customs bond, except on given only for the production of free entry or reduced-duty documents, is un satisfied upon the expiration of 60 day after a liability has accrued thereunder the matter shall be reported to the United States attorney for prosecution unless measures have been taken to fil an application for relief or to effect satisfactory settlement.

§ 25.16 Bonds and stipulations for pro duction of missing documents; care memorandum; time for production of documents.

(a) When entry is made prior to the production of a required document whether the importer gives bond on customs Form 7551 or 7553, or other appropriate form, or stipulates to produce such documents, a card memorandum customs Form 5101 shall be prepared b the importer and presented with the entry.

(b) When a charge for the production of a missing document is made agains a term bond, the charge shall be in the amount of the single entry bond that would have been taken had the transaction been covered by a single entr bond.

(c) Except when another period is fixe by law or the regulations in this chapte any document for the production d which a bond or stipulation is given shal be delivered to the collector of custom within 6 months from the date of th transaction in connection with which th bond or stipulation was given, or withi any extension of such time which may b granted pursuant to § 25.18 (a). If the period ends on a Saturday, Sunday, of holiday, delivery on the next business day shall be accepted as timely.

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

(a) Collectors of customs are hereby authorized to treat any bond charge for the production of a missing document as

-atisfied upon payment by the principal r surety of the sum of $25 as liquidated lamages for each missing declaration of he consignee or other document, except hippers' export declarations and special ustoms and commercial invoices not Eroduced within the time prescribed by aw or regulations or any lawful extenion of such time.

(b) When a required special customs Fr commercial invoice is not produced on he date of entry or within 6 months hereafter, the bond charge for the proCuction thereof may be canceled upon the payment of $25 as liquidated damges, provided the person who made the atry submits an application for relief rom the full amount of the charge, exlaining in detail why the special customs r commercial invoice could not be prouced within the prescribed period, and he collector of customs is satisfied by ich application or otherwise that the ailure to produce the invoice within the rescribed period was due to causes holly beyond the control of the person laking the entry and not to any purpose f the foreign seller or shipper to withold information required by law, reguation, or special instruction to be shown In the invoice.

(c)

[Reserved]

(d) For failure to return to the colctor on demand merchandise subject > return to customs custody, an amount qual to the value as set forth in the ntry of the merchandise not returned lus the estimated duties and taxes imosed upon or by reason of importation,

any, on such merchandise as deterCined at the time of entry shall be deLanded. When the demand for return

customs custody is made in the case ! merchandise entered under schedule 8, art 5C, Tariff Schedules of the United tates, liquidated damages in an amount qual to double the estimated duties on le merchandise not returned shall be emanded. When the demand for reurn to customs custody is made purant to the Federal Seed Act and the egulations thereunder, an amount equal

the value of the entire shipment, as et forth in the entry, plus the estimated uties, if any, as determined at the time f entry shall be demanded.

(e) When free entry or the applicaon of a reduced rate of duty is deendent upon the production of a docment which the importer fails to prouce, or when a conditionally free or reuced-duty provision claimed on entry

is held to be inapplicable, the claim for free entry or reduced rate of duty shall be treated as abandoned upon the assessment and payment of duty and the bond given for the production of the free-entry or reduced-duty document shall be cancelled without the collection of liquidated damages.

(f) When a customs requirement supported by a bond is waived by the Bureau, the waiver may be unconditional, in which case the importer is relieved from the payment of liquidated damages, or it may be conditioned upon prior settlement of the bond obligation by payment of such liquidated damages, or upon such other terms and conditions, as the Bureau may deem sufficient. When such a requirement is waived by the collector of customs pursuant to authority conferred upon him in these regulations, the waiver shall be unconditional.

(g) Except as otherwise provided for by these regulations, the collector of customs concerned may cancel liquidated damages under $500, assessed under the terms of any bond given pursuant to any provision of the Customs Regulations, upon the payment of such lesser amount as he may deem appropriate under the law and in view of the circumstances, or without the payment of any amount.

(h) If the interested party is not satisfied with the collector's decision on any application for relief from liquidated damages under a bond given pursuant to a law or regulation administered by the Customs Service, he may file a further application with the collector to be forwarded to the Bureau for reconsideration of the case.

(Sec. 623, 46 Stat. 759, as amended; 19 U.S.C. 1623) [28 F.R. 14816, Dec. 3, 1963, as amended by T.D. 56202, 29 F.R. 8479, July 7, 1964] § 25.18 Extensions of periods for compliance with requirements of bonds and stipulations.

(a) If a document (other than an invoice) referred to in § 25.16 (c) is not produced within 6 months from the date of the transaction in connection with which the bond or stipulation was given, the collector, upon written application of the importer, in his discretion, may extend the period for further periods of 6 months each, but in no case to exceed a total of 2 years from the date of such transaction.

(b) In cases where the regulations relating to certain classes of merchandise, such as leather imported to be manufactured 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 filled 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 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.

§ 25.19 Cancellation of erroneous charges.

determined

When it is definitely 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 liquidated 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 has 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)

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For

(a) All final opinions or orders the adjudication of cases issued b the Secretary of the Treasury, the Commissioner of Customs, or other officials of the Treasury Department of the Bureau of Customs in matters ad ministered by the Bureau of Customs, except those held confidential for good cause and not cited as precedents, are made available to public inspection. the most part, final opinions or orders in 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 questions arising under the customs and navigation 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 practicabl copies of such opinions or orders will b furnished unless they are confidentia under the standards set forth in §§ 26 to 26.7. In cases where an opinion of order contains confidential information but the actual ruling can be separatet from the confidential matter, partia copies containing only such parts as car properly be disclosed will be furnished insofar as is practicable without undu interference with the work of the Bureau Final opinions or orders of exceptional importance or wide public interest are published, either in full or in abstracted form, in the Treasury Decisions.

(b) All rules issued in matters administered by the Bureau of Customs, except to the extent that they involve a function requiring secrecy in the public interest of relate solely to internal management.

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