corner block. (This 4-digit control number is the number prefixed by the letters DP shown on each Customs Form 3419 accompanying a dutiable article.) (c) In space "b" indicate the postal accounting period (1-13) in which the delivery-collection is effected. (d) Enter post office number and class. (e) Number the registers in ascending numerical order in which they are prepared. Do Not maintain a separate series for each port of entry. A register for one port of entry may consist of several sheets. Number each sheet consecutively in space provided, beginning with 1 for first sheet. Enter the Same Register Number On All Sheets of the register for the reporting period for a particular port of entry. (f) Enter postal region number (1 through 15) for your office. (g) Fill in space "f" On Final Sheet Only, showing total entries for All sheets of the register for the reporting period. (h) Fill in space "g" On Final Sheet Only, showing total entries for All sheets of the register for the reporting period. (a) Beginning (ii) Body of form. with item 1, list the 6-digit serial number and amount of customs duty collected as shown on individual Customs Forms 3419. Do not skip or leave blank spaces when recording entries on Form 2932. (b) After posting all entries, verify daily, so that amounts posted on Form 2932 for each customs port of entry equal the total amounts for all related Customs Forms 3419. (c) Maintain register, Form 2932, to the end of the scheduled reporting period shown in subparagraph (1) of this paragraph. (d) Complete and certify bottom blocks of Form 2932 on final sheet only. Address form to city and State of collector of customs for applicable port of entry. (3) Postmasters at offices with annual receipts of $1 million and more (except New York City) will not post Customs Forms 3419 to Form 2932 daily. These offices will balance the total amount collected on Customs Forms 3419 daily with the amount reported for customs collections on Form 1412, "Daily Cash Report", and file the Customs Forms 3419 separately by customs port of entry until the end of the weekly reporting period. Then assemble the forms in ascending serial number order for each customs port of entry and enter them promptly on Forms 2932 for appropriate ports of entry in that order. All other offices will record collections on Forms 2932 daily. (4) Distribute Form 2932 copies as follows: (i) Original (white)-to regional controller. Mail separately from Statement of Accounts. Endorse envelope in lower left corner "Customs Collections--Forms 2932." (ii) Second (pink)-to applicable collector of customs. (iii) Third (blue)-retain in preparing office for reference purposes, together with original copies of Customs Forms 3419. (R.S. 161, as amended, secs. 501, 505, Pub. Law 86-682 (74 Stat. 580, 581); 5 U.S.C. 22, 39 U.S.C. 501, 505) (f) Uncollected items-(1) Reporting. Complete Forms 2933, Register of Uncollected Customs Charges, in duplicate, for each port of entry from which parcels are received. Prepare on weekly basis. Enter on Form 2933 all uncollectible items shown on Customs Forms 3419. List each Customs Form 3419 by serial number and amount, and show reason for noncollection. Each Monday, forward original of Form 2933 for prior week with supporting Customs Forms 3351, other statements, and original and duplicate copies of related Customs Forms 3419 to the applicable port of entry. File a copy of Form 2933 for reference purposes. (2) Past-due entries. When the issuing customs port of entry does not receive a report of disposition of dutiable article, the collector of customs will forward an inquiry to the postmaster on Customs Form 3423, Transcript of Entry of Merchandise Imported Through the Mails, in duplicate, requesting information on the disposition of entries involved. On receipt of Customs Form 3423, the main office window unit will make a search for Customs Form 3419; if form is located, return both copies of Customs Form 3423 to port of entry with notation that the entry will be accounted for in the usual manner when collection is effected, or note on Customs Form 3423, the control number of the register, Form 2932, on which the entry was re ported. When search fails to locate record of Customs Form 3419 or related package, notify the collector of customs accordingly. (g) Refund of duty-(1) Duty not refundable by Postmasters. Amounts collected on customs mail entry forms are not refundable by postmasters. An addressee who requests a refund of duty shall make application therefor to the collector of customs at the port of entry within 30 days from the date of entry. It is suggested, if refund is claimed on account of damage, that the article be forwarded to the collector with the application. If the addressee wishes to abandon the article to the Government, he should include a statement to that effect in his application. In case the addressee also intends to file a claim for indemnity with the Post Office Department, he shall, before taking the above action, present the contents, container and complete wrapping to the postmaster for the inspection prescribed by the international indemnity application Form 2855. (2) By customs service. Refund of duties paid will be made by the Customs Service if merchandise covered by a mail entry representing 5 percent or more of the total value of all of the merchandise of the same class or kind entered in the invoice in which the item appears is abandoned and delivered to the collector of customs where the entry was made within 30 days after the date of entry. (3) On returned merchandise. Refund of duties paid less 1 per centum will also be made by the Customs Service if merchandise covered by a mail entry and found not to conform to sample or specification or shipped without the consent of the consignee is, within 90 days from the date of delivery, returned to customs custody for exportation, unless the Secretary of the Treasury authorizes in writing a longer time. The postal charges incident to returning the merchandise to the sender must be paid by the addressee. (4) No duty refund in certain cases. When an addressee requests delivery of parcel post packages to be made at his residence or place of business after the customs duty thereon has been paid at the post office, attention is called to the circumstances that the Treasury Department has declined to refund the duty in such cases when the goods become lost between the post office and the addres see's residence or place of business, and that if there should be any loss there is no appropriation available from which the Post Office Department could make reimbursement for the amount of duty paid. (h) Duty—(1) Rates. Patrons desiring information concerning rates of duty on articles imported into the United States, or other customs procedure, should communicate with the appropriate customs officer, located at various points throughout the country, or with the Commissioner of Customs, Treasury Department, Washington 25, D.C. The publication United States Import Duties (1958) on sale by the Superintendent of Documents, Government Printing Office, Washington 25, D.C., may be of interest to persons who import merchandise. (2) Prepayment. No provision is made for the prepayment abroad of customs duty on mail shipments addressed for delivery in the United States. (3) On articles repaired abroad. If an article is sent abroad for repair or alteration, the entire article may be subject to payment of regular duty when it is returned unless the sender submits it to a customs officer for the issuance of a certificate of registration. (i) Forwarding or returning dutiable mail-(1) Forwarding within the United States. Dispatch package as prescribed in § 114.3 (a) of this chapter (for postal union articles) or § 122.4(a) of this chapter (for parcel post). Allow the Customs Forms 3419 to remain attached to the redirected package in its original envelope, which is also redirected to the new address. Prepare a single copy of Form 3814, Record of COD Parcels Held for Delivery, showing name of addressee and forwarding address. In Bin No. block on Form 3814, enter the 6-digit serial number from related Customs Form 3419. Post this serial number also to Form 2937 appropriately amended to show it relates to a package forwarded to another United States post office. Forward Form 3814 to collector of customs with related Form 2937. (2) Forwarding to another country. See § 114.3(b) of this chapter concerning forwarding of postal union articles and § 122.4(c) and (d) of this chapter concerning forwarding of parcel post. When a dutiable package is entitled to be forwarded to another country, detach the Customs Forms 3419 and endorse both copies "Addressee moved outside jurisdiction of the United States". Enter serial number on Form 2933 and return both copies of Customs Form 3419 to collector of customs with related Form 2933. (See paragraph (f) of this section.) (3) Return to sender. When a dutiable package is to be returned to the sender, detach the Customs Forms 3419, endorse them "Refused, Unclaimed", etc., and enter serial number on Form 2933. Return both copies of Customs Form 3419 to the collector of customs with the related Form 2933. (See paragraph (f) of this section.) (a) Unidentified mail entries. When a collector of customs is unable to identify a mail entry reported by a postmaster on Form 2932, Register of Customs Collections (RS-FI-35), the collector will forward the postmaster an inquiry on Customs Form 3427, Notice to Postmaster of Unidentified Mail Entries, in duplicate. Postmaster will review the original copy of Customs Forms 3419 and the file copy of the related Form 2932 and enter the correct customs district and post number and mail entry serial number on both copies of Customs Form 3427 in the spaces provided at the bottom of the form. Return the original copy of Customs Form 3427 to the port of entry from which received. File the duplicate copy with the related Form 2932. (b) Discrepancy in amount collected. When a collector of customs finds a difference between amount reported by postmasters and the amounts shown on the related file copy of a Customs Form 3419, the collector will forward the postmaster an inquiry on Customs Form 3429 in triplicate. On receipt of Customs Form 3429, fill in correct district and port of entry number and mail entry number on face of form. Review the original copy of Customs Form 3419 and the related file copy of Form 2932 to determine the amount of adjustment. En ter the adjustment data in spaces provided on the back of Customs Form 3429 as follows: (1) Complete blocks a through e on all three copies of Customs Form 3429 by copying the information in the same order from file copy of Form 2932. Omit block f. (2) Enter in appropriate spaces the item number and serial number as shown on file copy of Form 2932. Enter the amount of the item as previously reported, the correct amount, and the difference, either plus or minus, in block g. (3) At the bottom of the form enter the net amount of adjustment (same as block g), signature of preparing employee, and date of preparation. NOTE: Amounts of adjustments on Customs Form 3429 will not be entered on Statement of Account. (4) Mail original copy to regional controller, duplicate to collector of customs from which the form was received and file the triplicate copy with the related file copy of Form 2932. (5) When review of Customs Form 3419 and Form 2932 shows that the item was originally reported in the correct amount, forward the original copy of Customs Form 3419 with the original and duplicate copies of Customs Form 3429 to regional controller. After review, Customs Form 3419 will be returned to the postmaster by the regional controller. [25 F.R. 5936, June 28, 1960] "Supposed To Contain Matter Prohibited Importation" and forward it to the post office of destination. Letters received bearing such endorsement, or any foreign letter not so endorsed but suspected of containing prohibited matter, shall be held and treated as follows: (a) Complete and mail Form 2921, Held Notice-International Mail, to the addressee requesting that he appear and open the letter in the presence of the postmaster or his authorized representative, or furnish written authority to open the letter for examination of its contents. The form may be endorsed "Lottery Matter" when it is believed to contain such matter. If the volume of such mail or other considerations warrant, an explanatory letter may be sent to the patron in lieu of Form 2921. (b) If the addressee fails to appear or respond, endorse the cover of the letter "Retour-Non Reclame" and return, unopened, to its origin. (c) When authorization to open is given, the examination shall take place in the presence of the addressee; or in the presence of two designated postal employees when the addressee has authorized such opening. § 152.2 Disposal of mailable matter. If the contents are found to be mailable and the examination is in the presence of the addressee, turn over immediately to the addressee. If the addressee is not present deliver the letter to the addressee under official cover in regular course. § 152.3 Disposal of prohibited matter. Letters found to contain prohibited matter shall be disposed of as follows: (a) Transmit lottery matter to the local postal inspector in charge. (b) Report contraceptive and other prohibited matter to the General Counsel of the Post Office Department with a sample of the contents, and await instructions as to disposition. § 152.4 Report of customs seizure. When a seizure is made by Customs of matter found to be prohibited importation, falsely declared, or otherwise imported contrary to law, the customs officer will notify the addressee and the postmaster at the delivery office. If the report relates to ordinary (unregistered or uninsured) mail, file it for further reference in case an inquiry is received. If Submit pack (a) Exchange offices. ages containing plant material to the local plant quarantine inspector. Dispatch packages bearing a yellow and green special-mailing tag and those addressed to the Department of Agriculture, Plant Quarantine Division to the quarantine station to which directed. (b) Distribution offices. Submit packages containing plant material to a quarantine inspector at the most accessible of the offices mentioned in paragraph (g) of this section. Dispatch under seal addressed to the postmaster marking "For plant quarantine examination". (c) Plants admitted without restriction. Plants and plant products ordered by, intended for, and addressed to the Plant Quarantine Division, or the Crops Research Division, Department of Agriculture, Washington 25, D.C. (d) Plants admitted under restrictions. Except for those listed in paragraph (e) of this section as prohibited, and some which are importable by private individuals, most plants and plant products are admitted under various restrictions. For information, patrons should address inquiries to the Department of Agriculture, Agricultural Research Service, Plant Quarantine Division, Washington 25, D.C. (e) Plants prohibited-(1) Cuttings, buds, cions, etc. Subject to some exceptions, importation by mail is prohibited from all countries and localities, of all plants, including cuttings, buds, cions, bulb roots, tubers, seeds, etc.; fruits and vegetables in the raw or unprocessed state; and other plant products. (2) Plants and plant products as packing materials. Except in special cases where preparation, processing, or manufacturing are judged by an inspector of the United States Department of Agriculture to eliminate a risk of carrying injurious insects and diseases, the importation as packing material is prohibited of rice straw, hulls and chaff; cotton and cotton products; sugarcane, including bagasse; bamboo leaves and small shoots; leaves of plants; forest litter; soil with an appreciable admixture of vegetable matter not therein provided for by regulation; and all parts of corn and allied plants, except from Mexico and the countries of Central America, the West Indies, and South America. (f) Failure to receive quarantine inspection. Should a package containing plant material be observed at or en route to the office of address without having received quarantine inspection, forward it under seal to the postmaster at the most accessible of the offices, mentioned in paragraph (h) of this section. Mark "For plant quarantine examination". (g) Inspection stations. Inspectors of the Plant Quarantine Division, Department of Agriculture, are stationed at the following offices: Agana, Guam Laredo, Tex. San Francisco, Calif. Fla. Incomplete return receipts. 161.4 Charges for inquiries. are to be made at or addressed to the local post office. They are accepted within one year, counting from the day following the date of mailing. § 161.2 Nondelivery. If an article has failed to reach the addressee within a reasonable time, after it should in regular course have been delivered, the post office will, upon request, institute an inquiry with the foreign postal administration. Inquiry may be made even though the article was mailed in another country. If the sender is unable to submit the registry (mailing) receipt in the case of a registered article, he must make complaint at the office of mailing. § 161.3 Incomplete return receipts. If the sender receives back a return receipt not properly completed (see |