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bond given at the time of the entry of the goods for warehouse, and suit to recover such amount may be brought by the United States. (Section 2962, Revised Statutes.) (Chapter XIV, Section 2.)

CHAPTER XV

THE WITHDRAWAL FROM WAREHOUSE

Manner of Withdrawal

SEC. 1. In regard to the manner of the withdrawal from bonded warehouse, it is provided by Section 2980 of the Revised Statutes that:

"No merchandise shall be withdrawn from any warehouse in which it may be deposited, in a less quantity than in an entire package, bale, cask or box, unless in bulk; nor shall merchandise so imported in bulk be delivered, except in the whole quantity of each parcel, or in a quantity not less than one ton weight, unless by special authority of the Secretary of the Treasury.'

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As heretofore stated, merchandise in bonded warehouse may be withdrawn for consumption in the United States at any time within three years from the date of original importation. (Paragraph S, Section III, of the Act of October 3, 1913.) (Chapter XIV, Section 3.)

Rewarehouse Entry

SEC. 2. Imported merchandise duly warehoused at the port of first arrival may also be withdrawn for rewarehousing in another collection district in accordance with Section 3000 of the Revised Statutes, which provides that:

"Any merchandise, duly entered for warehousing, may be withdrawn under bond, without payment of the duties, from a bonded warehouse in any collection district, and be transported to a bonded warehouse in any other collection district, and rewarehoused thereat; and any such merchandise may be so transported to its destination wholly by land, or wholly by water, or partially by land and partially by water, over such routes as the

Secretary of the Treasury may prescribe, and may likewise be conveyed over any foreign territory, the government of which may have, or shall by treaty stipulations grant, a free right of way over such territory."

In such cases the duties accrue under the warehouse bond filed at the port of first arrival, and are accordingly liquidated and assessed at that port.

If the importer is dissatisfied with the appraisement as made by the appraising officer at that port, or if he is dissatisfied with the collector's ascertainment and liquidation of the duties, he must pursue his remedy by reappraisement or by protest, as the case may be, at the port of first arrival in the manner and form and within the statutory time provided for under Paragraphs M and N of Section III of the Tariff Act of October 3, 1913. (Chapter VII, Section 8.) (Chapter VIII, Section 5.)

Withdrawal for Export

SEC. 3. Merchandise duly warehoused may be withdrawn from warehouse for exportation to foreign countries within three years from the date of original importation under Section 2971 of the Revised Statutes heretofore cited. (Chapter XIV, Section 9.)

Exportation from Warehouse After Duties Have Been Paid

SEC. 4. As to merchandise remaining in warehouse after the payment of duties, it is provided by Section 2977 of the Revised Statutes that:

"Merchandise upon which duties have been paid may remain in warehouse in custody of the officers of the customs at the expense and risk of the owners of such merchandise, and if exported directly from such custody to a foreign country within three years, shall be entitled to return duties. But proper evi

dence of such merchandise having been landed abroad shall be furnished to the collector by the importer, and one per centum of the duties shall be retained by the Government."

Exportation from Warehouse Where Duties Have Not Been Paid

SEC. 5. As to merchandise on which duties have not been paid, it is provided by Section 2979 of the Revised Statutes that:

"If the owner, importer, consignee, or agent of any merchandise on which the duties have not been paid, shall give to the collector satisfactory security that the merchandise shall be landed out of the jurisdiction of the United States, in the manner required by the laws relating to exportations for the benefit of drawback, the collector and naval officer, if any, on an entry to re-export the same, shall, upon payment of the appropriate expenses, permit the merchandise, under the inspection of the proper officers, to be shipped without the payment of any duties thereon."

Restrictive Provisions

SEC. 6. Bearing on the withdrawal for export under bond, certain restrictions are provided for by the following Sections of the Revised Statutes:

Exportation in Original Packages

SEC. 7. It is provided by Section 3016 of the Revised Statutes that:

"No merchandise imported shall be entitled to a drawback of the duties paid, unless the duties so paid shall amount to fifty dollars at least; nor unless they shall be exported in the original casks, cases, chests, boxes, trunks, or other packages, in which they were imported, without diminution or change of the articles which were therein contained at the time of importation, in quantity, quality, or value, necessary or unavoidable wastage or damage only excepted."

Statutory Limitations

SEC. 8. It is provided by Section 3017 of the Revised Statutes that:

"No drawback of the duties shall be allowed on merchandise entitled to debenture under existing laws, unless such merchandise shall be exported from the United States within three years from the date of the importation of the same. One per centum on the amount of drawbacks allowed shall be retained for the use of the United States by the collectors paying such drawbacks, respectively."

Drugs and Chemicals

SEC. 9. It is provided by Section 3018 of the Revised Statutes that:

"All drugs, medicines, and chemical preparations entered for exportation and deposited in warehouse or public store, may be exported by the owner thereof in the original package, or otherwise, subject to such regulations as shall be prescribed by the Secretary of the Treasury."

Exportation in Packages

SEC. 10. It is provided by Section 3028 of the Revised Statutes that:

"Where articles are exported in bulk they shall be exported in the packages, if any, in which they were landed; for which purpose the officer delivering the same shall return the packages they may be put into, if any, with their marks and numbers, and they shall not be entitled to drawback, unless exported in such packages, which shall be deemed the packages of original importation nor unless they fully agree with the return made by the officer."

Liquors and Sugars

SEC. 11. It is provided by Section 3029 of the Revised Statutes that:

"It shall be lawful for the exporter of any liquors in casks. or any unrefined sugars, to fill up the casks or packages out of other casks or packages included in the same original importation, or into new casks or packages corresponding therewith, to be marked and numbered as the original casks or packages, in case the original casks or packages shall, in the opinion of the officer appointed to examine the same, be so injured as to be rendered unfit for exportation, and in no other case. The filling up or changing package must, however, be done under the inspection of a proper officer, appointed for that purpose by the collector and naval officer, where any, of the port from which such

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