lector by the same mail or vessel should be placed in an envelope, with a letter in Form No. 142, carefully addressed to the collector and stamped with the name of the consulate and the date. The blank for the number of invoice must be filled in writing. A small card or narrow ribbon must then be passed through the envelope, near the end and sides, and under the consular seal, with which the envelope must be carefully sealed. The postage must be prepaid. When the collector's invoice is sent by the master of the vessel which carries the merchandise, a receipt (Form 141) must be taken from the master and filed in the consular office."

It has been recently held that it is not obligatory on the part of the foreign shipper to furnish a quadruplicate copy of the invoice for goods destined for transportation in bond to another port from that of first arrival in the United States. See letter of Secretary of State amending paragraph 662 of the Consular Regulations of 1896. Treasury Decision 38026 of May 22, 1919, Exhibit V, Appendix.

The Duplicate Copy of the Invoice

SEC. 8. The duplicate copy of the invoice so returned by the consular officer should be forwarded, by the person presenting the invoice, to the port of final destination to be used in making entry of the goods at that port.

The Quadruplicate Copy of the Invoice

SEC. 9. The quadruplicate copy should be forwarded to the port of first arrival to be used at that port in making entry for the transportation of the goods in bond to the port of final destination.

Invoices to Be Signed

SEC. 10. Paragraph C, Section III, of the Act of October 3, 1913, provides:

"That all invoices of imported merchandise shall be . . . . signed by the person owning or shipping the same, if the merchandise has been actually purchased, or price agreed upon, fixed or determined, or by the manufacturer or owner thereof, if the same has been procured otherwise than by purchase, or agreement of purchase, or by the duly authorized agent of such purchaser, seller, manufacturer, or owner."

Declaration on Invoice

SEC. 11. The provision just cited should be read in connection with the provision of Paragraph D of Section III of the Act of October 3, 1913, which provides:

...

"That all such invoices shall, . . . . have indorsed thereon, when so produced, a declaration signed by the purchaser, seller, manufacturer, owner, or agent, setting forth that the invoice is in all respects correct and true and was made at the place from which the merchandise is to be exported to the United States; that it contains, if the merchandise was obtained by purchase, or agreement for purchase, a true and full statement of the time when, the place where, the person from whom the same was purchased, or agreed to be purchased, and the actual cost thereof, or price agreed upon, fixed, or determined, and of all charges thereon, as provided by this Act; and that no discounts, rebates, or commissions are contained in the invoice but such as have been actually allowed thereon, and that all drawbacks or bounties received or to be received are shown therein; and when obtained in any other manner than by purchase, or agreement of purchase, the actual market value or wholesale price thereof, at the time of exportation to the United States, in the principal markets of the country from whence exported; that such actual market value is the price at which the merchandise described in the invoice is freely offered for sale to all purchasers in said markets, and that it is the price which the manufacturer or owner making the declaration would have received, and was willing to receive, for such merchandise sold in the ordinary course of trade in the usual wholesale quantities, and that it includes all charges thereon as provided by this Act, and the actual quantity thereof; and that no different invoice of the merchandise mentioned in the invoice so produced has been or will be furnished to anyone. If the merchandise was actually purchased, or agreed to be purchased, the declaration shall also contain a statement that the

currency in which such invoice is made out is that which was actually paid for the merchandise by the purchaser, or agreed to be paid, fixed, or determined."

(For forms of declarations on Invoice, see Exhibit V, Appendix. Par. 668, Consular Regulations. T. D. 34542.)

Purchase Form of Invoice

SEC. 12. If the merchandise has been actually purchased by an American importer, or if an agreement has been entered into by him, or by his agent, to purchase at a price agreed upon, fixed or determined, the invoice should be signed either by the American purchaser; by his agent who may have purchased the goods for him; by the foreign seller who has sold the goods to the American purchaser or his agent; or by the agent of the foreign seller who may have been instrumental in making the sale for the latter.

In all such cases the invoice should be made out on the Purchase Form of Invoice, Consular form No. 138. (Paragraphs 664 and 668, Consular Regulations, 1896, as amended by Executive order dated May 28, 1914. T. D. 34542.) Exhibits V and VII, Appendix.

Not Purchased or Consigned Form of Invoice

SEC. 13. If the merchandise is consigned for sale in the United States, or is shipped otherwise than in pursuance of a purchase or agreement for its purchase, the invoice should be made out on the Not Purchased or Consigned Form of Invoice. Consular form No. 139. (Paragraphs 664 and 668, Consular Regulations. T. D. 34542.) Exhibits V and VIII, Appendix.

Invoice Specifications

SEC. 14. If the merchandise was obtained by purchase, or agreement for purchase, the invoice should state the time when, the place where, the person from whom the same was purchased, or agreed to be purchased, and the actual cost thereof, or price agreed upon, fixed or determined, and of all charges thereon, as provided by Paragraph D of Section III of the Act of October 3, 1913, heretofore cited. The actual cost of the merchandise has reference to the price agreed upon, fixed or determined, and should represent the actual purchase price of the merchandise. Whenever possible, the unit price per pound, yard, gallon, meter or other unit of measurement, together with the total price, should be stated. (Paragraphs 666 and 669, Consular Regulations, Exhibit V, Appendix.)

Charges Dutiable and Non-Dutiable

SEC. 15. The charges have reference to Paragraph R of Section III of the Act of October 3, 1913, which provides:

"That whenever imported merchandise is subject to an ad valorem rate of duty, or to a duty based upon or regulated in any manner by the value thereof, the duty shall be assessed upon the actual market value or wholesale price thereof, at the time of exportation to the United States, in the principal markets of the country from whence exported; that such actual market value. shall be held to be the price at which such merchandise is freely offered for sale to all purchasers in said markets, in the usual wholesale quantities, and the price which the seller, shipper, or owner would have received, and was willing to receive, for such merchandise when sold in the ordinary course of trade in the usual wholesale quantities, including the value of all cartons, cases, crates, boxes, sacks, casks, barrels, hogsheads, bottles, jars, demijohns, carboys, and other containers or coverings, whether holding liquids or solids, and all other costs, charges and ex

penses incident to placing the merchandise in condition, packed ready for shipment to the United States, and if there be used for covering or holding imported merchandise, whether dutiable or free, any unusual article or form designed for use otherwise than in the bona-fide transportation of such merchandise to the United States, additional duty shall be levied and collected upon such material or article at the rate to which the same would be subjected if separately imported. That the words "value," or "actual market value," or "wholesale price," whenever used in this Act, or in any law relating to the appraisement of imported merchandise, shall be construed to be the actual market value or wholesale price of such, or similar merchandise comparable in value therewith, as defined in this Act."

See also Paragraph 669, Consular Regulations, Exhibit V, Appendix.

If the merchandise imported is dutiable at an ad valorem rate, the containers or coverings are likewise dutiable at the rate applicable to their contents. If the contents are dutiable at specific rates of duty, or are free of duty, such containers or coverings are free of duty as usual coverings, unless specially made dutiable, as in the case of bottles filled containing merchandise dutiable or free. (Paragraph 83, Act of October 3, 1913.)

The invoice should also specify charges not necessarily incident to placing the merchandise in condition packed ready for shipment to the United States if actually incurred, such as the fee for consular certification of the invoice, inland freight, ocean freight, marine insurance, commissions, brokerage, etc. (Paragraph 669, Consular Regulations, Exhibit V, Appendix.)

Consular Fee

SEC. 16. The Consular fee for certifying the invoice is not an expense incident to placing the merchandise in condition packed ready for shipment