shall be made under general regulations to be prescribed by the Secretary of the Treasury."

Goods of American Origin Manufactured in Bond

SEC. 5. The exception in Paragraph P referred to has reference to articles manufactured in bond for export from materials subject to an internal revenue tax in conformity with the provisions of Paragraph M of Section IV of the Tariff Act of October 3, 1913. (Chapter XVII, Section 4.)

The reimportation of such articles is prohibited except upon payment of the duties chargeable thereon in condition "as if originally imported,' it being further provided under Paragraph 404 of the Act of October 3, 1913:

"That this paragraph shall not apply to any article manufactured in bonded warehouse and exported under any provision of law." (Chapter XXXVIII, Sec. 2.)

Articles Sent Abroad for Repairs

SEC. 6. Under Paragraph 404 of the Act of October 3, 1913:

"Articles exported from the United States for repairs may be returned upon payment of a duty upon the value of the repairs at the rate at which the article itself would be subject if imported under conditions and regulations to be prescribed by the Secretary of the Treasury."

Articles to be exported for repairs under this provision may be either of foreign or domestic origin. The exportation, however, must be made under customs supervision in conformity with regulations prescribed by the Secretary of the Treasury. (See Article 345, Customs Regulations of 1915.)

Articles of American Manufacture Exported With the Benefit of Drawback

SEC. 7. The exception in the proviso to Paragraph 404 of the Act of October 3, 1913, referred to,

"That this paragraph shall not apply to any article upon which an allowance of drawback has been made, the reimportation of which is hereby prohibited except upon payment of duties equal to the drawbacks allowed"

has reference to articles manufactured "not under bond" for export in harmony with the provisions of Paragraph O of Section IV, of the Act of October 3,1913, heretofore referred to. (Chapter XX, Section 1.)

CHAPTER XXXIX

FOREIGN GOODS EXPORTED AND RETURNED

Liability to Duty

SEC. 1. Goods of foreign origin exported and returned, although duties may have been paid thereon at the time of original importation, are again liable to duty upon every subsequent reimportation under the enacting clause of the Tariff Act of October 3, 1913, heretofore referred to (Chapter XXXVIII, Section 1), unless special exceptions are made under the provisions of the Tariff.

Exceptions

SEC. 2. Such an exception is made under Paragraph 404 of the Act of October 3, 1913, which provides for the free entry of:

"Quicksilver flasks or bottles, iron or steel drums of either domestic or foreign manufacture, used for the shipment of acids, or other chemicals, which shall have been actually exported from the United States, but proof of the identity of such articles shall be made, under general regulations to be prescribed by the Secretary of the Treasury. . .

The exportation of such articles must, however, be a matter of record and must appear on the outward foreign manifest of the exporting vessel. Suitable regulations governing the exportation and reimportation of such articles have been prescribed by the Secretary of the Treasury under Article 343 of the Customs Regulations of 1915.

Articles of Foreign Origin Exported for Repairs

SEC. 3. Another exception is made under Paragraph 404 of the Act of October 3, 1913, which provides that:

"Articles exported from the United States for repairs may be returned upon payment of a duty upon the value of the repairs at the rate at which the article itself would be subject if imported under conditions and regulations to be prescribed by the Secretary of the Treasury."

The exportation must be under customs supervision in accordance with regulations prescribed by the Secretary of the Treasury, Article 345, Customs Regulations, 1915. (Chapter XXXVIII, Section 5.)

Wearing Apparel, Personal and Household Effects

SEC. 4. Another exception is made under Paragraph 642 of the Tariff Act of October 3, 1913, which provides:

"That in case of residents of the United States returning from abroad all wearing apparel, personal and household effects taken by them out of the United States to foreign countries shall be admitted free of duty, without regard to their value, upon their identity being established under appropriate rules and regulations to be prescribed by the Secretary of the Treasury."

CHAPTER XL

FOOD AND DRUGS

Foreign Shipper's Certificate

SEC. 1. All invoices of foods and drugs imported into the United States must have attached thereto a declaration of the foreign shipper made before the United States Consular Officer certifying the invoice in the following form, Consular No. 198: