required. (Secs. 482, 484, 624, 46 Stat. 720, 722, 759; 19 U.S.C. 1482 (f), 1484 (b), 1624) [Art. 263] 5.5 Internal-revenue stamps on articles shipped to the United States. Internal-revenue stamps may be affixed on articles coming into the United States from the Philippine Islands and liable to tax under section 301, Tariff Act of 1930, prior to shipment to the United States, and a certificate to that effect from the collector of internal revenue of the Philippine Islands affixed to the outer shipping case. When such certificate is affixed, customs officers need not inspect the interior packages for the purpose of determining whether proper internal-revenue stamps have been affixed thereto.t (Sec. 301, 46 Stat. 685; 19 U.S.C. 1301) [Art. 264] 5.6 Shipments from warehouse. (a) United States Code, title 19, section 152a: All articles manufactured in bonded manufacturing warehouses in whole or in part of imported materials, or of materials subject to internal-revenue tax and intended for shipment from the United States to the Philippine Islands, shall, when so shipped, under such regulations as the Secretary of the Treasury may prescribe, be exempt from internal-revenue tax, and shall not be charged with duty except the duty levied upon imports into the Philippine Islands. (b) All packages of merchandise so shipped must be marked by the shipper "Manufactured in customs bonded manufacturing warehouse" in a conspicuous, legible, and permanent manner. Customs officers supervising the lading of such merchandise must see that the packages are so marked. (c) In such cases the withdrawal entry shall contain on the face thereof a statement of the kind and quantity of any dutiable imported material which has entered into the manufacture of the merchandise. If no such material has been used the indorsement will read "No dutiable imported material used." (d) United States Code, title 19, section 152b: Merchandise in bonded warehouse or otherwise in the custody and control of the officers of the customs upon which duties have been paid, shall be entitled, on shipment to the Philippine Islands within three years from the date of the original arrival, to a return of the duties paid less one per centum, and merchandise upon which duties have not been paid may be shipped without the payment of duties to the Philippine Islands within said period, under such rules and regulations as may be prescribed by the Secretary of the Treasury. (Mar. 8, 1902, c. 140, sec. 7, 32 Stat. 55.) (e) An additional copy of all such withdrawal entries will be required to be filed and will be mailed to the collector of customs at Manila, Philippine Islands.t (Secs. 6, 7, 32 Stat. 55; 19 U.S.C. 152a, 152b) [Art. 265] 5.7 Drawback. All packages shipped to the Philippine Islands, upon which drawback is claimed under section 6, Act of March 8, 1902, 32 Stat. 55, must be marked by the shipper "drawback claimed" in a conspicuous, legible, and permanent manner. Customs officers supervising the lading of goods shipped to said islands with benefit of drawback must see that the packages are so marked.t (Sec. 6, 32 Stat. 55; 19 U.S.C. 152a) [Art. 266] CROSS REFERENCE: For regulations governing payment of drawback on articles shipped to the Philippine Islands, see § 20.2. †For source citation, see note to § 5.1. Page 57 5.8 Shipments in transit. Merchandise which appears by the invoice, manifest, bill of lading, or other document to be intended for shipment through the United States to the Philippine Islands may be entered for transportation and exportation in the same manner as similar shipments are made in transit to foreign countries, and merchandise similarly shown to be intended for shipment from the port of arrival in the United States to said islands may be entered on the form used for merchandise brought in at and exported from the same port. (Sec. 84, 32 Stat. 711, R.S. 251; 48 U.S.C. 1011, 19 U.S.C. 66) [Art. 267] GUAM, AMERICAN SAMOA, AND THE VIRGIN ISLANDS 5.9 Guam and American Samoa. (a) Merchandise arriving in the United States from Guam or American Samoa must be entered, but will be admitted free of duty if accompanied by a certificate of the chief customs officer at the port of shipment showing such merchandise to be the growth or product of those islands or actual importations into the islands. Merchandise arriving from those islands for which no such certificate is furnished will be subject to duty as if imported from a foreign country. In the absence of such a certificate at the time of entry, a bond on customs Form 7551 or 7553 may be given for its production. Shipments, by mail or otherwise, valued at $10 or less, if the growth or product of those islands, are not required to be accompanied by such certificates; but in the case of shipments claimed to be actual importations into said islands, the proper certificate will be required as a condition to admission free of duty, regardless of the value of the shipment. (b) Except as provided in § 6.16 (b), invoices certified by the chief customs officer in Guam or American Samoa will be required upon the entry of all dutiable merchandise from those islands valued at more than $100. When merchandise is covered by a certificate of origin or of actual importation into those islands, no certified invoice is required. (c) Merchandise may be withdrawn from bonded warehouse under section 557, Tariff Act of 1930, for shipment to Guam or American Samoa without payment of duty, or with benefit of drawback if the duties have been paid thereon. No drawback can be allowed under section 313, Tariff Act of 1930, on articles manufactured or produced in the United States with the use of imported merchandise or domestic tax-paid alcohol and shipped to Guam or American Samoa.t (R.S. 251, secs. 313, 482, 557, 624, 46 Stat. 693, 720, 744, 759; 19 U.S.C. 66, 1313, 1482 (f), 1557, 1624) [Art. 270] CROSS REFERENCE: For drawback regulations, see Part 20. 5.10 Virgin Islands. (a) United States Code, title 48, section 1394: There shall be levied, collected, and paid upon all articles coming into the United States or its possessions from the Virgin Islands the rates of duty and internal-revenue taxes which are required to be levied, collected, and paid upon like articles imported from foreign countries: Provided, That all articles, the growth or product of, or manufactured in, such islands, from materials the growth or product of such islands or of the United States, or of both, or which Page 58 †For source citation, see note to § 5.1. do not contain foreign materials to the value of more than 20 per centum of their total value, upon which no drawback of customs duties has been allowed therein, coming into the United States from such islands shall be admitted free of duty. (Mar. 3, 1917, c. 171, sec. 3, 39 Stat. 1133.) (b) Compliance with these requirements of the law must be established by an official certificate of origin of the collector or deputy collector of customs at the port of shipment in the Virgin Islands. Such certificate will not, however, be required for shipments by mail or otherwise valued at $10 or less. (c) In case merchandise arrives unaccompanied by a certificate of origin or any document necessary to complete entry is lacking bond for the production thereof may be taken, on customs Form 7551 or 7553, except that bond for the production of a bill of lading shall be taken on customs Form 7581 or 7587. (d) Except as provided in § 6.16 (b), invoices certified by the collector or deputy collector of customs in the Virgin Islands will be required upon the entry of all dutiable merchandise from those islands valued at more than $100. When merchandise is covered by a certificate of origin, no certified invoice is required. (e) Merchandise may be withdrawn from bonded warehouse under section 557, Tariff Act of 1930, for shipment to the Virgin Islands without payment of duty, or with benefit of drawback if the duties have been paid thereon. No drawback can be allowed under section 313, Tariff Act of 1930, on articles manufactured or produced in the United States with the use of imported merchandise or domestic taxpaid alcohol and shipped to the Virgin Islands.t (R.S. 251, secs. 482, 624, 46 Stat. 720, 759; 19 U.S.C. 66, 1482 (f), 1624) [Art. 272] CROSS REFERENCE: For drawback regulations, see Part 20. Sec. 6.1 PART 6-INVOICES, ENTRY, AND ASSESSMENT OF Invoices Invoices; contents. DUTIES 6.2 Mode of certification of invoices. 6.3 Fee stamps to be affixed to invoices. 6.4 Invoice to be for single shipment. 6.5 Incomplete invoices. Entry 6.6 Entry required. 6.7 Examination of merchandise prior to entry. 6.8 When and by whom entry may be made. 6.9 Evidence of right to make entry. 6.10 Disposition of bill of lading or carrier's certificate. 6.11 Release of merchandise. 6.12 Notice of lien. 6.13 Controverted liens. 6.14 Discharge of liens. 6.15 Requirements on entry. †For source citation, see note to § 5.1. Sec. 6.28 Release of examined packages. 6.30 Form and contents; articles not 6.31 Substitution of bonds. 6.32 Divided importation. 6.33 Estimation of duties; bond. 6.34 Permit. Entry for rewarehouse 6.35 Procedure. 6.36 Value and classification. 6.37 Protest. Combined entry for rewarehouse 6.49 Weight, gauge, or measure. Zinc and lead-bearing ores and crude copper-bearing materials 6.52 Entry and sampling of zinc and lead-bearing ores not for smelting in bond; bond. 6.53 Entry and sampling of crude copper-bearing materials not for smelting or refining in bond. Entry for exportation and by appraisement, informal entries, and packed packages and withdrawal for consumption 6.54 Entry for exportation; merchan6.38 Form. 6.39 Procedure. Exportation under warehouse 6.40 Procedure. Withdrawal at original and secondary ports for consumption 6.41 Entry; form and contents. 6.42 Computation and payment duties. 6.43 Withdrawals; when completed. liquidation. of dise unentered or rejected, ex- 6.55 Entry by appraisement. 6.57 Packed packages; definition; Special delivery packages 6.58 Application. 6.59 Marking. 6.60 Liquidation; delivery. 6.62 Cording and sealing. 6.63 Returned packages; refund of duty. before and after 6.64 Unclaimed packages. Withdrawal at original and sec- 6.46 Form and contents. 6.47 Report of packages not laden. 6.65 Invoice. Landing and delivery of articles for which immediate delivery is necessary 6.66 Application; entry; procedure. CROSS REFERENCE Regulations of the Department of State governing consular invoices: See Foreign Relations, 22 CFR Part 96. INVOICES Section 6.1 Invoices; contents. (a) When any of the component materials of an imported article affects its classification or appraisement, the "grade or quality" of the article shall be shown on the invoice by an analysis of the article or the formulae under which it was manufactured or produced showing the percentage of each such component material contained in the article if known or, if such percentage is unknown, by a statement that the article contains such material or materials. (b) Whenever it shall be determined by the appraising officer that information as to the cost of production is necessary in the appraisement of certain merchandise, the importer shall be notified by the collector or appraiser and thereafter invoices covering shipments of such merchandise shall contain a verified statement by the manufacturer or producer as to the cost of production, as defined in section 402 (f), Tariff Act of 1930. Page 60 (c) (1) Notice of prescribed additional facts which are required from time to time to be included on invoices of certain classes of merchandise will be published in the weekly Treasury Decisions. (2) Each invoice of colors, dyes, stains, color acids, color bases, color lakes, leuco-compounds, indoxyl, or indoxyl compounds, shall contain a plain, conspicuous, and truly descriptive statement of the following particulars: (i) Trade name of article and manufacturer's name. (ii) Percentage of dye, exclusive of diluent contained in the article. (iii) Schultz or color index number, if any. If none, the chemical classification of the dye (whether azo, anthraquinone, sulphur, etc.), and the method of application (whether acid, basic, direct, etc., with after treatment, if any), together with a statement of the chemical composition or the intermediates from which the finished dye is made. (iv) In the absence of a Schultz or color index number of a dye consisting of a mixture of two or more dyes, then the information required by items (i), (ii) and (iii) (except the method of application), of each component dye in the mixture shall be given, together with the method of application of the mixture. (T.D. 39744, July 17, 1923) (3) Invoices of church bells shall contain specifications showing the weight, diameter, and value of each bell. (T.D. 42177, May 13, 1927) (4) Invoices of imported tobacco must specify in detail the character of the tobacco contained in each bale, its origin as to country and province, the year of its production, and the grade or grades contained in each bale, specifying the number of carrots or pounds of each grade, when more than one grade is packed in a bale, the time when and the place where and from whom purchased, and the price paid or to be paid for each bale or package, if purchased by the bale or package, or for the vega or lot if purchased in bulk, and if obtained otherwise than by purchase, the actual market value per bale. Invoices covering or including bales of tobacco which are part of a vega or lot purchased in bulk must contain or be accompanied by a full description of the vega or lot purchased, or, if such description has been furnished with a previous importation, specify the date and number of the consular invoice in which the same has been incorporated. Packages or bales when containing filler leaf only shall be invoiced as filler; when containing both filler and wrapper, but not more than 35 percent of wrapper, shall be invoiced as mixed; and when containing more than 35 percent of wrapper, shall be invoiced as wrapper. Collectors will not permit entry of tobacco unless the invoice conforms to the above requirements. (T.D. 44854, May 7, 1931) (5) Invoices covering articles taxable under section 601 (c) (7) of the Revenue Act of 1932 should contain statements as to the weight of the articles and the weight of the copper contained therein. (T.D. 45878, Sept. 8, 1932) (6) All customs invoices of sugar in liquid form are hereby required to contain a statement showing with respect to each lot of such sugar the percentage by weight of total soluble solids (or Brix) and the percentage by weight of total sugars; and all customs invoices of articles composed in part of beet or cane sugar are hereby required to contain a statement showing with respect to each class Page 61 [377] |