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ACT OF 1930

“(2) That such equipments or parts thereof or repair parts or materials, were manufactured or pro duced in the United States, and the labor necessary to install such equipments or to make such repairs was performed by residents of the United States, or by members of the regular crew of such vessel, then the Secretary of the Treasury is authorized to remit or refund such duties, and such vessel shall not liable to forfeiture, and no license or enrollment and license, or renewal of either, shall hereafter be issued to any such vessel until the collector to whom application is made for the same shall be satisfied, from the oath of the owner or master, that all such equipments and repairs made within the year immediately preceding such application have been duly accounted for under the provisions of this and the preceding sections, and the duties accruing thereon duly paid; and if such owner or master shall refuse to take such oath, or take it falsely, the vessel shall be seized and forfeited."

ACT OF 1913

ACT OF 1922

[No corresponding provision.)

SEC. 466. That sections 3114 and 3115 of the Revised Statutes are amended to read as follows:

"SEC. 3114. The equipments, or any part thereof, including boats, purchased for, or the repair parts or materials to be used, or the expenses of repairs made in a foreign country upon a vessel documented under the laws of the United States to engage in the foreign or coasting trade, or a vessel intended to be employed in such trade, shall, on the first arrival of such vessel in any port of the United States, be liable to entry and the payment of an ad valorem duty of 50 per centum on the cost thereof in such foreign country; and if the owner or master of such vessel shall willfully and knowingly neglect or fail to report, make entry, and pay duties as herein required, such vessel, with her tackle, apparel, and furniture, shall be seized and forfeited."

SEC. 3115. If the owner or master of such vessel, however, furnishes good and sufficient evidence that such vessel, while in the regular course of her voyage, was compelled, by stress of weather or other casualty, to put into such foreign port and purchase such equipments, or make such repairs, to secure the safety of the vessel to enable her to reach her port of destination, then the Secretary of the Treasury is authorized to remit or refund such duties, and such vessel shall not be liable to forfeiture, and no license or enrollment and license, or renewal of either, shall hereafter be issued to any such vessel until the collector to whom application is made for the same shall be satisfied, from the oath of the owner or master, that all such equipments and repairs made within the year immediately preceding such application have been duly accounted for under the provisions of this and the preceding sections, and the duties accruing thereon duly paid; and if such owner or master shall refuse to take such oath, or take it falsely, the vessel shall be seized and forfeited."

Part III–Ascertainment, Collection, and Recovery of Duties

ACT OF 1930 SEC. 481. INVOICE-CONTENTS.

(a) IN GENERAL.- All invoices of merchandise to be imported into the United States shall set forth(1) The port of entry to which the merchandise is destined;

(2) The time when, the place where, and the person by whom and the person to whom the merchandise is sold or agreed to be sold, or if to be imported otherwise than in pursuance of a purchase, the place from which shipped, the time when and the person to whom and the person by whom it is shipped;

ACT OF 1913

ACT OF 1922

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SEC. 481. CONTENTS OF INVOICE.--(a) That all invoices of merchandise to be imported into the United States shall set forth

(1) The port of entry to which the merchandise is destined;

(2) The time when, the place where, and the person by whom and the person to whom the merchandise is sold or agreed to be sold, or if to be imported otherwise than in pursuance of a purchase, the place from which shipped, the time when and the person to whom and the person by whom it is shipped;

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ACT OF 1930

(3) A detailed description of the merchandise, including the name by which each itein is known, the grade or quality, and the marks, numbers, or symbols under which sold by the seller or manufacturer to the trade in the country of exportation, together with the marks and numbers of the packages in which the merchandise is packed;

(4) The quantities in the weights and measures of the country or place from which the merchandise is shipped, or in the weights and measures of the United States;

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ACT OF 1913

ACT OF 1922 shall contain a correct, complete, (3) A detailed description of the merchandise, inand detailed description of such merchandise and cluding the name by which each item is known, the of the packages, wrappings, or other coverings grade or quality, and the marks, numbers, or symcontaining it,

bols under which sold by the seller or manufacturer to the trade in the country of exportation, together with the marks and numbers of the packages in which the merchandise is packed;

(4) The quantities in the weights and measures of the country or place from which the merchandise is shipped, or in the weights and measures of the

United States; (5) The purchase price of each item in the currency of the purchase, if the merchandise is shipped in pursuance of a purchase or an agreement to purchase; "D.

and the actual cost thereof, or price (5) The purchase price of each item in the curagreed upon, fixed, or determined,

rency of the purchase, if the merchandise is shipped in pursuance of a purchase or an agreement to pur

chase; (6) If the merchandise is shipped otherwise than in pursuance of a purchase or an agreement to purchase, the value for each item, in the currency in which the transactions are usually made, or, in the absence of such value, the price in such currency that the manufacturer, seller, shipper, or owner, would have received, or was illing ro receive, for such merchandise if sold in the ordinary course of trade and in the usual wholesale quantities in the country of exportation; «D.

and when obtained in any other (6) If the merchandise is shipped otherwise than manner than by purchase, or agreement of purchase, in pursuance of a purchase or an agreement to purthe actual market value or wholesale price thereof, chase, the value for each item, in the currency in at the time of exportation to the United States, in which the transactions are usually made, or, in the the principal markets of the country from whence absence of such value, the price in such currency exported; that such actual market value is the price that the manufacturer, seller, shipper, or owner at which the merchandise described in the invoice would have received, or was willing to receive, for is freely offered for sale to all purchasers in said such merchandise if sold in the ordinary course of markets, and that it is the price which the manu trade and in the usual wholesale quantities in the facturer or owner making the declaration would country of exportation; 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.

(7) The kind of currency, whether gold, silver, or paper;

"C. That all invoices of imported merchandise (7) The kind of currency, whether gold, silver, shall be made out in the currency of the place or or paper; country from whence the importations shall be made, or, if purchased, or agreed to be purchased, in the currency actually paid, agreed upon, or to be paid therefor, "D.

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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.

(8) All charges upon the merchandise, itemized by name and amount when known to the seller or shipper; or all charges by name (including commissions, insurance, freight, cases, containers, coverings, and cost of packing) included in the invoice prices when the amounts for such charges are unknown to the seller or shipper; D.

and of all charges thereon, as pro (8) All charges upon the merchandise, itemized vided by this Act; *

by name and amount when known to the seller or shipper; or all charges by name (including commissions, insurance, freight, cases, containers, coverings, and cost of packing) included in the invoice prices when the amounts for such charges are unknown to

the seller or shipper; (9) All rebates, drawbacks, and bounties, separately itemized, allowed upon the exportation of the mer. chandise; and

and that no discounts, rebates, or (9) All rebates, drawbacks, and bounties, sepcommissions are contained in the invoice but such arately itemized, allowed upon the exportation of as have been actually allowed thereon, and that all the merchandise; and drawbacks or bounties received or to be received are shown therein; *

“D.

ACT OF 1930 (10) Any other facts deemed necessary to a proper appraisement, examination, and classification of the merchandise that the Secretary of the Treasury may require.

(b) SHIPMENTS Not PURCHASED AND NOT SHIPPED BY MANUFACTURER.-If the merchandise is shipped to a person in the United States by a person other than the manufacturer, otherwise than by purchase, such person shall state on the invoice the time when, the place where, the person from whom such merchandise was purchased, and the price paid therefor in the currency of the purchase, stating whether gold, silver, or paper.

ACT OF 1913

ACT OF 1922

“J. That when merchandise entered for customs (10) Any other facts deemed necessary to a proper duty has been consigned for sale by or on account appraisement, examination, and classification of of the manufacturer thereof, to a person, agent, the merchandise that the Secretary of the Treasury partner, or consignee in the United States, such may require. person, agent, partner, or consignee shall, at the (5) If the merchandise is shipped to a person in time of the entry of such merchandise, present to the the United States by a person other than the manucollector of customs at the port where such entry facturer, otherwise than by purchase, such person is made, as a part of such entry, and in addition to shall state on the invoice the time when, the place the certified invoice or statement in the form of where, the person from whom such merchandise an invoice required by law, a statement signed by was purchased, and the price paid therefor in the such manufacturer, declaring the cost of production currency of the purchase, stating whether gold, of such merchandise, such cost to include all the silver, or paper. elements of cost as stated in paragraph L of this Act. When merchandise entered for customs duty has been consigned for sale by or on account of a person other than the manufacturer of such merchandise, to a person, agent, partner, or consignee in the United States, such person, agent, partner, (or consignee shall at the time of the entry of such merchandise present to the collector of customs at the port where such entry is made, as a part of such entry, a statement signed by the consignor thereof, declaring that the merchandise was actually purchased by him or for his account, and showing the time when, the place where, and from whom he purchased the merchandise, and in detail the price he paid for the same: Provided, That the statements required by this section shall be made in triplicate, and shall bear the attestation of the consular officer of the United States resident within the consular district wherein the merchandise was manufactured, if consigned by the manufacturer or for his account, or from whence it was imported when consigned by a person other than the manufacturer, one copy thereof to be delivered to the person making the statement, one copy to be transmitted with the triplicate invoice of the merchandise to the collector of the port in the United States to which the merchandise is consigned, and the remaining copy to be filed in the consulate.

(c) PURCHASES IN DIFFERENT CONSULAR DISTRICTS.- When the merchandise has been purchased in different consular districts for shipment to the United States and is assembled for shipment and embraced in a single invoice which is produced for certification under the provisions of paragraph (2) of subdivision (a) of section 482 of this Act, the invoice shall have attached thereto the original bills or invoices received by the shipper, or extracts therefrom, showing the actual prices paid or to be paid for such merchandise. The consular officer to whom the invoice is so produced for certification may require that any such original bill or invoice be certified by the consular officer for the district in which the merchandise was purchased.

“W. That where merchandise purchased or man- (c) When the merchandise has been purchased in ufactured in different consular districts in the same different consular districts for shipment to the country is assembled for shipment and embraced in United States and is assembled for shipment and a single invoice and consulated at the shipping embraced in a single invoice which is produced for point, such invoice shall have attached thereto the certification under the provisions of paragraph (2) original bills or invoices or statements in the nature of subdivision (a) of section 482 of this Act, the inof such, showing the prices actually paid, contracted voice shall have attached thereto the original bills to be paid, fixed, or determined, and in connection or invoices received by the shipper, or extracts with each such purchase or consignment the invoice therefrom, showing the actual prices paid or to be shall state all charges and expenses as provided in paid for such merchandise. The consular officer paragraph R of this section.

to whom the invoice is so produced for certification may require that any such original bill or invoice be certified by the consular officer for the district

in which the merchandise was purchased. (d) EXCEPTIONS BY REGULATIONS.—The Secretary of the Treasury may by regulations provide for such exceptions from the requirements of this section as he deems advisable. [No corresponding provision in act of 1913.)

[No corresponding provision in act of 1922.)

ACT OF 1930

SEC. 482. CERTIFIED INVOICE.

(a) CERTIFICATION IN GENERAL.-Every invoice covering merchandise exceeding $100 in value shall, at or before the time of the shipment of the merchandise, or as soon thereafter as the conditions will permit, be produced for certification to the consular officer of the United States-

(1) For the consular district in which the merchandise was manufactured, or purchased, or from which it was to be delivered pursuant to contract;

(2) For the consular district in which the merchandise is assembled and repacked for shipment to the United States, if it has been purchased in different consular districts.

(b) DECLARATION.-Such invoices shall have indorsed thereon, when so produced, a verified declaration, in a form prescribed by the Secretary of the Treasury, stating whether the merchandise is sold or agreed to be sold, or whether it is shipped otherwise than in pursuance of a purchase or an agreement to purchase, that there is no other invoice differing from the invoice so produced, and that all the statements contained! in such invoice and in such declaration are true and correct.

ACT OF 1913

ACT OF 1922

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D. That all such invoices shall, at or before the shipment of the merchandise, be produced to the consular officer of the United States of the consular district in which the merchandise was manufactured, or purchased, or contracted to be delivered from, or when purchased or agreements for purchase are made in several places, in the consular district where the merchandise is assembled for shipment, as the case may be, for export to the United States, and 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;

SEC. 482. DECLARATIONS ACCOMPANYING CERTIFIED INVOICES.-(a) Every invoice covering merchandise exceeding $100 in value shall, at or before the time of the shipment of the merchandise, or as soon thereafter as the conditions will permit, be produced for certification to the consular officer of the United States

(1) For the consular district in which the merchandise was manufactured, or purchased, or from which it was to be delivered pursuant to contract;

(2) For the consular district in which the merchandise is assembled and repacked for shipment to the United States, if it has been purchased in different consular districts.

(b) Such invoices shall have indorsed thereon, when so produced, a verified declaration, in a form prescribed by the Secretary of the Treasury, stating whether the merchandise is sold or agreed to be sold, or whether it is shipped otherwise than in pursuance of a purchase or an agreement to purchase, that there is no other invoice differing from the invoice so produced, and that all the statements contained in such invoice and in such declaration are true and correct.

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(c) MAKING AND SIGNING.—Every certified invoice shall be made out in triplicate, or, for merchandise intended for immediate transportation under the provisions of section 552 of this Act, in quadruplicate, if desired by the shipper, and shall be signed by the seller or shipper, or the agent of either; but a person who has no interest in the merchandise except as broker or forwarder shall not be competent to sign any such invoice. Where any such invoice is signed by an agent, he shall state thereon the name of his principal. "0.

and shall be made in triplicate or (c) Every certified invoice shall be made out in in quadruplicate in case of merchandise intended triplicate or in quadruplicate, if desired by the for immediate transportation without appraise- shipper, for merchandise intended for immediate ment, and signed by the person owning or shipping transportation, under the provisions of section 552 the same, if the merchandise has been actually pur of this Act, and shall be signed by the seller or chased, or price agreed upon, fixed, or determined, shipper, or the agent of either. Where any such or by the manufacturer or owner thereof, if the same invoice is signed by an agent, he shall state thereon has been procured otherwise than by purchase, or the name of his principal. agreement of purchase, or by the duly authorized agent of such purchaser, seller, manufacturer, or owner.

(d) CERTIFIED UNDER EXISTING LAW.-Such invoices shall be certified in accordance with the provisions of existing law. (No corresponding provision in act of 1913.)

(d) Such invoices shall be certified in accordance

with the provisions of existing law. (0) DISPOSITION.- The original of the invoice and, if made, the quadruplicate shall be delivered to the exporter, to be forwarded to the consignee for use in making entry of the merchandise, and the triplicate shall be promptly transmitted by the consular officer to the collector of customs at the port of entry named in the invoice. The duplicate shall be filed in the office of the consular officer by whom the invoice was certified, to be there kept until the Secretary of State authorizes its destruction. [No corresponding provision in act of 1913.]

(e) The original of the invoice shall be filed in the office of the consular officer by whom it was certified, to be there kept until the Secretary of State authorizes its destruction. The duplicate, and, if made, the quadruplicate shall be delivered to the exporter, to be forwarded to the consignee for use in making entry of the merchandise and the triplicate shaïl be promptly transmitted by the consular officer to the collector of customs at the port of entry named in the invoice.

ACT OF 1930 (1) CERTIFICATION BY OTHERS THAN AMERICAN CONSUL.-When merchandise is to be shipped from a place so remote from an American consulate as to render impracticable certification of the invoice by an American consular officer, such invoice may be certified by a consular officer of a nation at the time in amity with the United States, or if there be no such consular officer available such invoice shall be executed before a notary public or other officer having authority to administer oaths and having an official seal: Provided, That invoices for merchandise shipped to the United States from the Philippine Islands, the Virgin Islands, American Samoa, the island of Guam, or the Canal Zone may be certified by the collector of customs or the person acting as such, or by his deputy.

ACT OF 1913

ACT OF 1922

(No corresponding provision in act of 1913.]

(f) When merchandise is to be shipped from a place so remote from an American consulate as to render impracticable certification of the invoice by an American consular officer, such invoice may be certified by a consular officer of a nation at the time in amity with the United States, or if there be no such consular officer available such invoice shall be executed before a notary public or other officer having authority to administer oaths and having an official seal: Provided, That invoices for merchandise shipped to the United States from the Philippine Islands or any of its other possessions may be certified by the collector of customs or the person acting

as such, or by his deputy. (g) EFFECTIVE DATE.- This section shall take effect sixty days after the date of enactment of this Act. [No corresponding provision in act of 1913.]

[No corresponding provision in act of 1922.]

ACT OF 1930

SEC. 483. CONSIGNEE AS OWNER OF MERCHANDISE.

For the purposes of this title

(1) All merchandise imported into the United States shall be held to be the property of the person to whom the same is consigned; and the holder of a bill of lading duly indorsed by the consignee therein named, or, if consigned to order, by the consignor, shall be deemed the consignee thereof. The underwriters of abandoned merchandise and the salvors of merchandise saved from a wreck at sea or on or along a coast of the United States m be regarded as the consignees. ACT OF 1913

ACT OF 1922

SEC. III. A.

SEC. 483. OWNERSHIP FOR ENTRY.-All merchan“B. That all merchandise imported into the dise imported into the United States shall, for the United States shall, for the purpose of this Act, be purposes of this title, be held to be the property of deemed and held to be the property of the person to the person to whom the same is consigned; and the whom the same is consigned; and the holder of a bill holder of a bill of lading duly indorsed by the conof lading duly indorsed by the consignee therein signee therein named, or, if consigned to order, by named, or, if consigned to order, by the consignor, the consignor, shall be deemed the consignee thereshall be deemed the consignee thereof; and in case of of. The underwriters of abandoned merchandise the abandonment of any merchandise to the under and the salvors of merchandise saved from a wreck writers the latter may be recognized as the con at sea or on or along a coast of the United States signee.

may, for such purposes, be regarded as the con

signees. (2) A person making entry of merchandise under the provisions of subdivision (h) or (i) of section 484 (relating to entry on carrier's certificate and on duplicate bill of lading, respectively) shall be deemed the sole consignee thereof. [No corresponding provision in act of 1913.)

{No corresponding provision in act of 1922.]

ACT OF 1930

SEC. 484. ENTRY OF MERCHANDISE.

(a) REQUIREMENT AND TIME.- Except as provided in sections 490, 499, 552, and 553 and in subdivision (j) of section 336 of this Act, and in subdivisions (h) and (i) of this section, the consignee of imported merchandise shall make entry therefor either in person or by an agent authorized by him in writing under such regulations as the Secretary of the Treasury may prescribe. Such entry shall be made at the custom, house within forty-eight hours, exclusive of Sundays and hol ys, after the entry of the importing vessel or report of the vehicle, or after the arrival at the port of destination in the case of merchandise transported in hond, unless the collector authorizes in writing a longer time.

(h) PRODUCTION OF CERIFIED INVOICE.- No merchandise shall be admitted to entry under the provisions of this section without the production of a certified invoice therefor, except that entry may be permitted if

(1) The collector is satisfied that the failure to produce such inroice is due to causes beyond the control of the person making entry;

(2) Such person makes a verified declaration in writing that he is unable to produce such invoice and (A) files therewith a seller's or shipper's invoice, or (B) if he is not in possession of a seller's or shipper's invoice files therewith a statement of the value, or the price paid, in the form of an invoice; and

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