ter) shall contain, in addition to a specific description of the package, the following notation: Rare gold coin as defined by section 54.20 of the Gold Regulations, being exported pursuant to the authorization contained in section 54.25 (b) (3) of such regulations.

§ 144.4

Gold coin, bullion, or gold dust. The acceptance in the postal union mail or parcel post for any country of any consignment of gold coin, gold bullion, or gold dust, having a value in excess of $100 is prohibited, even though a license has been granted to export such gold coin, gold bullion, or gold dust. § 144.5 Where to obtain licenses.

The shipper may obtain the forms on which to apply for licenses to export gold from the Bureau of the Mint, Treasury Department, Washington 25, D.C.

145.1 Dried whole eggs.

145.2 Tobacco seed and plants.

AUTHORITY: §§ 145.1 and 145.2 issued under R.S. 161, as amended, 396, as amended, 398, as amended; 5 U.S.C. 22, 369, 372.

SOURCE: $145.1 and 145.2 appear at 25 F.R. 1119, Feb. 9, 1960.

§ 145.1 Dried whole eggs.

(a) Endorsements. When dried whole eggs purchased under a program of the Commodity Credit Corporation, Department of Agriculture, are offered for export by mail, an endorsement must be written or stamped on each package by the sender waiving any right to withdraw it from the mail or have it returned. The endorsement must be properly completed and signed by the exporter or his authorized representative over his title. The parcel post forms accompanying such parcels should be completed by the senders to indicate that the parcels are to be abandoned in case of nondelivery.

(b) Certificates. A certificate in the following form, prepared and completed by the sender, must be presented with the shipment:

CERTIFICATE OF MAILING DRIED WHOLE EGGS I hereby certify that there has (have) been posted at this post office today by

A single certificate may cover any number of parcels mailed by the same sender even though addressed to different countries. A charge of 5 cents will be made for each certificate of mailing issued to the sender, or for each parcel when a single certificate covers more than one parcel. Postage stamps to cover the charge for the certificate of mailing shall be fixed to the certificate and canceled by the postmark of the office of mailing. After postmarking, the certificate will be signed by the postmaster or his authorized representative and returned to the sender.

§ 145.2

Tobacco seed and plants.

(a) Permit required. It is unlawful to export any tobacco seed and/or live tobacco plants except in pursuance of a written permit granted by the Secretary of Agriculture.

(b) Endorsement of package. The sender must mark the wrapper of the package "Tobacco seed and plant export permit No.

(c) Surrender of permit. The permit is to be presented by mailer at the time of mailing. It will be postmarked and signed by the accepting postal employee. The permit will be retained by the post office and forwarded to the Tobacco Division, Agricultural Marketing Service, Department of Agriculture, Washington 25, D.C.

(d) Charges. A charge of 5 cents will be made for each permit presented by the sender and for each package or parcel when a single permit covers more than one parcel. Postage stamps to cover the charge shall be affixed to the permit and canceled by the postmark of the office of mailing.

voices.

Many countries require special documents to be prepared by the sender and either presented by the addressee or en

1119, Feb. 9, 1960.

§ 147.1 Description.

Drawback is an arrangement provided for under the United States Customs Regulations whereby exporters of certain merchandise are entitled to claim a refund of

(a) The duty paid on imported materials used wholly or in part in the manufacture or production of the articles to be exported, or

(b) The internal revenue tax paid on domestic material used.

§ 147.2 Claiming drawback.

(a) Instructions to mailers. Mailers intending to claim drawback on articles exported by mail must present three completed copies of a "Notice of Exportation (Customs Form 7511-A or 7511-B)" with the package or packages.

Each

package must also bear on the address side a waiver of the right to withdraw it from the mail. This waiver may be made on customs Form 3413 "Notice of Exportation" and pasted on the wrapper, or may be stamped or written in wording similar to the following:

WARNING

EXPORTED IN BOND FOR DRAWBACK
UNDER N.E. No.

Must not be returned to shipper or delivered in United States before submission to Collector of Customs.

Shipper

We hereby waive our right to withdraw this package from the mail

(Shipper's signature)

(b) Instructions to postmasters—(1) Postmaster's certificate. Postmark and sign the Postmaster's Certificate on the reverse side of Customs Form 7511-A or 7511-B, "Notices of Exportation" after verifying the marks and numbers on the form with those on the package and noting the presence of the sender's signed statement waiving the right to withdraw the package from the mail.

(2) Disposal of forms. Dispose of completed Forms 7511-A and 7511-B as follows:

(i) Return one copy to the mailer.

(ii) Forward one copy to the collector of customs at the port where the claim is to be filed (shown on the front of the form).

(iii) Retain one copy as an office record. Dispose of this copy after 3 years. § 147.3 Obtaining forms.

Exporters may obtain Customs Forms 3413 "Notice of Exportation", 7511-A and 7511-B from collectors of customs. A charge of 75 cents per pad is made for the "Notice of Exportation".

(a) Exchange offices. Articles believed liable to customs duty are submitted immediately to local customs officers or redispatched for customs treatment to designated distribution offices, labeled "Supposed Liable to Customs Duty".

(b) Distribution offices. Distribution offices will submit articles supposed liable to customs duty to customs officers as soon as possible after receipt.

(c) Priority treatment of airmail. Airmail articles receive preferential customs treatment and are submitted to customs separately from surface mail. If delivery can be expedited, dispatch will be by air upon return from customs. §151.3 Examination.

(a) Authority to open sealed articles. Sealed letters and letter packages containing merchandise should bear a green label (Form C 1) or an endorsement permitting the customs officer to open the article for examination. In the absence of a label or endorsement, the post office will obtain the addressee's signed authority for opening on Form 2921 "Hold Notice-International Mail". If such authority is not granted within 15 days after the first notice, send a second notice. If no response is received from the second notice after an additional 15day period, endorse the article "Retour Non Réclamé" and return it to origin. Sealed parcel post may be opened without any formality.

(b) Registered and sealed articles. The postmaster or other designated postal employee must be present when registered articles and parcels or sealed letter mail is opened by customs officers for examination. After customs treatment, the postal employee will repack and reseal letter-packages in the presence of the customs officer who participated in the opening. Repack the article in the same or better condition than when it was opened. If the article was received in a special penalty envelope which can be reused, forward the article in that envelope; otherwise reseal the article

and apply the official adhesive seal of the Post Office Department. Sign or initial the envelope or wrapper of each article.

(c) Extraction of samples for advisory information. Should a customs officer wish to obtain advisory information from a local trade expert or the Customs Information Exchange, 201 Varick Street, New York 14, N.Y., permit him to extract a sample of the contents. The customs officer will furnish the postal official with two copies of Customs Form 6423, "Notice of Damage, Shortage or Samples retained" one for enclosure in the importation and the other for the post office files. If the sample is to be forwarded to New York, dispatch it under official registration to the New York Postmaster for delivery to the Customs Information Exchange.

(d) Failure to receive customs examination. Should an article known or supposed to be dutiable be observed at or en route to the office of address without having received customs treatment, forward it, labeled For Customs Inspection, under seal to the postmaster at the appropriate office listed in paragraph (e) of this section. Packages which have received customs treatment will bear the endorsements such as Examined by U.S. Customs at Duty to be Col

lected, Duty Paid, or Passed Free of U.S. Customs at

(e) Customs ports. Customs officers are stationed at the following places: Alabama: Birmingham, Mobile. Alaska: Anchorage, Fairbanks,

Ketchikan. Arizona: Nogales.

Juneau,

California: Los Angeles, San Diego, San Fran

cisco.

Colorado: Denver.

Connecticut: Bridgeport, Hartford.
District of Columbia: Washington.
Florida: Jacksonville, Miami, Tampa.
Georgia: Atlanta, Savannah.
Hawaii: Honolulu.
Illinois: Chicago.
Indiana: Indianapolis.
Kentucky: Louisville.
Louisiana: New Orleans.

Maine: Bangor, Portland, Vanceboro.
Maryland: Baltimore.

Massachusetts: Boston, Springfield.
Michigan: Detroit, Port Huron, Sault Ste.
Marie.

Minnesota: Duluth, St. Paul.

Missouri: Kansas City, St. Louis.
Montana: Great Falls.

Nebraska: Omaha.

New York: Buffalo, New York, Ogdensburg, Rochester, Rouses Point.

(a) Responsibility of customs and postal employees. Custom and postal employees shall exercise care in examining and repacking the contents of importations, particularly those which contain delicate instruments, glass, china, or other fragile items, liquids, and easily liquefiable substances Shipments must be restored to their original or better condition. Postal employees accepting articles which have been in customs custody for examination, must determine from external inspection whether the shipment is in condition to safely bear further handling and transportation. If the package is not in satisfactory condition, it will be restored jointly with a customs employee. Employees may be held responsible when damage occurs as a result of negligence or improper handling.

(b) Customs shipments in bad order. Shipments found to be in bad order in transit or at the delivery office must be reconditioned by postal employees. Bad order and evidence of rifling or damage should be noted on the address side of the wrapper over the signature of the employee. § 151.5

Treatment at delivery office.

(a) Detecting dutiable importations. Postal employees will promptly examine all incoming mail to detect dutiable importations. These articles, in addition to bearing a customs endorsement indicating that duty is to be collected, are accompanied by original and first copy of Customs Form 3419, "Entry of Merchandise Imported Through the Mails" enclosed in a Treasury Department penalty envelope.

61054-61--19

(b) Missing mail entries. Postmasters detecting parcels from which Customs Forms 3419 have become detached will withhold delivery of parcels and forward Form 2937, Importer's Objection and/or Lost Mail Entries, requesting the issuing port of entry to furnish Customs Form 3423, Transcript of Entry of Merchandise Imported Through the Mails. On receipt of Customs Form 3423, collect the duty and process Customs Form 3423 in the same manner as described for Customs Form 3419. If lost Customs Forms 3419 are located at a later date, endorse all copies of this form stating that Customs Form 3423 was used in lieu of missing Customs Form 3419. Return all copies of endorsed Customs Form 3419 to issuing port of entry.

(c) Dispatch to delivery units. Promptly forward dutiable articles to delivery units. Enter registered dutiable mail on appropriate dispatch forms.

(d) Delivery of dutiable mail. (1) Dutiable mail will be delivered by city, village, and rural carriers, and by window delivery units. When the customs charges are collected and delivery is made, obtain the addressee's signature on the original Customs Form 3419 as well as on the required receipt for registered and insured mail where applicable. The delivering employee shall sign the duplicate Customs Form 3419 and give it to the addressee as a receipt.

(2) Charge dutiable packages to carrier on Form 2944, Receipt for Customs Duty Mail. Prepare Form 2944 in triplicate; retain all copies of Form 2944 at post office as record of carrier's accountability. Give carrier both copies of Customs Form 3419.

(3) Carrier will turn in amounts collected with original signed copies of Customs Form 3419, together with any undelivered packages and their related Customs Forms 3419. Carrier will complete all three copies of Form 2944, sign and hand to clearing clerk who will also sign, clearing the carrier's accountability on the three copies. The clearing clerk will retain the original of Form 2944 for office file and record purposes. The carrier will receive two copies of Form 2944 and will deposit the first copy in the designated box and retain the second copy for 3 months after the last day of month of issue.

(4) When claim is made that the contents of a package were purchased while the addressee was traveling abroad and

Page 273

are entitled to free entry under his personal exemption, the package may be delivered without collection of the duty assessed when either of the following conditions is present:

(i) The addressee of the package, or someone acting on his behalf, presents a completed Customs Form 3351, "Release For Unaccompanied Tourist Shipment," covering the merchandise in the package. That is, the description and value shown on the Form 3351 substantially agree with the description and value on the mail entry (Customs Form 3419) accompanying the package.

The

(ii) The addressee of the package, or other person acting for him, is unable to produce a completed Form 3351 satisfactorily describing the contents of the package, but claim is made that the addressee purchased the contents abroad and is entitled to have them delivered free of duty under his exemptions. addressee, or other person claiming free entry for him, must complete and sign the declaration on the reverse side of the duplicate copy of Customs Form 3419. If the declaration is completed by a person acting for the addressee, that person must sign for the addressee and must state on the declaration his relationship to the addressee. Signature on the front of Customs Form 3419 are not required for any packages. After delivery free of duty, give the executed Customs Form 3351, if available, together with both copies of Customs Form 3419, to the clearing clerk. The clerk will determine that all customs and post office regulations have been met and will clear the delivery employee as stated in subparagraph (3) of this paragraph. Report the uncollected item as provided in paragraph (f) of this section.

(5) When an addressee objects to the assessed value, rate, or amount of duty charged, request him to state his objection in writing and submit it to the postmaster, together with any evidence substantiating his claim. Inform the addressee where the package will be held, and return it to the clearing clerk awaiting receipt of addressee's written protest. On receipt of written protest, promptly prepare report, in duplicate, on Form 2937 "Importer's Objection and/or Lost Mail Entries". Indicate reason for protest by means of a check (√) mark in the appropriate column on Form 2937. Forward original Form 2937, with supporting statements and both copies of Cus

toms Form 3419 to the collector of customs who issued the entry. Retain duplicate of Form 2937 as office file and record copy. The collector of customs at the port of entry will return Customs Form 3419 with instructions for collection or for authorization to deliver without payment of duty. Record the items as provided in paragraphs (e) or (f) (1) of this section, as may be appropriate. An addressee who is dissatisfied with the amount of duty assessed may pay the charges, take delivery of the package, and later file claim for a refund with the collector involved.

(6) When delivery cannot be effected for any reason, including articles covered by paragraph (i) of this section, the package and both copies of Customs Form 3419 will be returned to the post office. Do not detach Customs Form 3419 from package nor enter it on Form 2933, "Register of Uncollected Customs Charges (RS-FI-86)", until the package is definitely known to be undeliverable or until the end of the prescribed retention period (see § 114.4 (a) of this chapter concerning postal union articles and § 122.5(b)(1) of this chapter concerning parcel post.) Then detach Customs Form 3419 and report the item on Form 2933 as outlined in paragraph (f) (1) of this section.

(e) Recording and reporting collections. (1) Post offices making delivery collection of dutiable articles must maintain a record of such collections on Form 2932, "Register of Customs Collections (RS-FI-85)", by individual customs port of entry from which dutiable articles are received. Scheduled reporting periods for offices are:

(i) New York City Post Office-daily.

(ii) Post offices with annual receipts of $1 million and more-weekly for period Saturday through Friday. See subparagraph (3) of this paragraph. Offices combining business for Friday and Saturday may report for period Monday through Saturday except at the end of accounting period.

(iii) All other offices-by postal accounting period.

(2) Prepare Form 2932 in triplicate as follows:

(i) Heading of form. (a) Enter name of city and State for post office in block provided at top of form.

(b) Show 4-digit district and port of entry number in space "a" in upper right