(a) Responsibility of customs and postal employees. Customs and postal employees shall carefully examine and repack contents of importations, particularly those that 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 can safely bear further handling and transportation. Postal and customs employees jointly will restore parcels that are not in satisfactory condition. 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. Note bad order and evidence of rifling or damage on the address side of the wrapper over the signature of the employee. [32 F.R. 20643, Dec. 21, 1967]

§ 261.5 Treatment at delivery office.

(a) Detecting dutiable importations. Postal employees will promptly examine all incoming mail to detect dutiable importations. These packages will bear the following endorsement, placed near the

The package will also be accompanied by an Original and Addressee Receipt copy of Customs Form 3419, Mail Entry, enclosed in a Treasury Department envelope securely attached to the package.

(b) Missing mail entries. (1) Withhold delivery of dutiable packages from which Customs Forms 3419 have become detached. If the mail entry forms are not found, complete Form 2937, Importer's Objection and/or Lost Mail Entries, in duplicate, requesting issuance of a duplicate set of entry forms. Send the original Form 2937 to Bureau of Customs, Data Center, 7981 Eastern Avenue, Silver Spring, Md. 20910. Retain copy of Form 2937 with the package until duplicate set of entries is received, then process parcel as prescribed in paragraph (d) of this section using duplicate set of entry forms.

(2) If the missing original set of entry forms is located before receiving the requested duplicate set, use the original set, and when the duplicate set is received mark it “Original set located and used" and return the duplicate to the Customs Data Center in Silver Spring. If the original set is located after delivery or other disposal has been made of the package following receipt of the duplicate set, destroy the original set.

(c) Dispatch to delivery units. Promptly forward dutiable articles to delivery units.

(d) Delivery of dutiable mail. (1) Dutiable mail will be delivered by city, village, and rural carriers, and by window delivery units. Form 2921, Held Notice-International Mail, is used to notify addressees of the arrival of dutiable parcels.

(2) Charge packages and both copies of the customs mail entry to delivery employee on Form 2944, Receipt for Customs Duty Mail, prepared in duplicate. For control and accounting purposes, enter on Form 2944 the mail entry numbers as shown on the entryforms. Retain both copies of Form 2944 at post office as record of employee's accountability.

(3) When customs charges are collected and delivery is made, delivering employee will obtain addressee's signa

ture and date of delivery on the "Original" Customs Form 3419, as well as on the receipt for registered and insured mail if required. The delivering employee will sign and date the Addressee Receipt copy of Customs Form 3419 and give it to the addressee as a receipt for the duty. The delivery employee will turn in amounts collected with the signed originals of Customs Form 3419 and any undelivered packages with both copies of the related Customs Forms 3419.

(4) At first-class offices carrier's accountability will be cleared by completing the two copies of Form 2944 prepared pursuant to subparagraph (2) of this paragraph. Hand both copies of completed Form 2944 to carrier who will deposit the original in the slotted and locked receptacle provided for that purpose and file the duplicate which he will retain for 3 months after the last day of the month of issue. The Forms 2944 shall be removed from the locked receptacle by an employee or supervisor, other than the clearing clerk, and forwarded daily to the chief accountant or other designated employee. Clearing clerk will send signed originals of Form 3419 to the chief accountant or other designated employee. Employees at delivery windows who have been charged with dutiable packages will be similarly cleared, but will be required to execute a new set of Form 2944 covering all dutiable packages remaining in their custody at the close of business.

(5) At other than first-class offices the delivery employees' accountability will be cleared in the same manner as for COD transactions.

(6) The Customs Service in certain instances will attach a Customs Form 3433, Authorization to Postmaster to Deliver Mail Importation Conditionally Free of Duty, and a Customs Form 3342, Declaration for Free Entry of Gifts, to the mail entries, Customs Form 3419, of incoming dutiable packages. Deliver these packages without collection of the duty under the conditions stated on Form 3433. After delivery, endorse the original Customs Form 3419 Form 3342 executed by addressee, and report the transaction as an uncollected customs duty item in accordance with § 261.5 (f) (2) of this chapter. Return of the executed customs form will be authority for the clearing clerk to allow credit for unreturned postage due stamps delivered with the package pursuant to § 224.1 (a) (5) (ii) of this chapter. The clearing

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clerk will keep a daily record of such voided stamp credits in the manner prescribed in section 335.36 of the Postal Manual.

(7) When an addressee objects to the assessed value, rate, or amount of duty charged, the following alternatives are available:

(i) Addressee may take delivery, pay the duty and postal fees and protest (within 60 days from date of entry) directly to the issuing customs port.

(ii) Addressee may conditionally refuse the package pending review of the entry by the customs service. In this case, the procedure is as follows:

(a) Delivery employee will advise addressee to state his objections in writing to the postmaster and submit any evidence he may have substantiating his claim (invoice, declaration of value, etc.). Addressee may be allowed to copy customs mail entry number and other particulars that will assist in associating his protest with the package at the post office.

(b) Delivery employee will mark package "Addressee protests duty," date and initial, and return the package and related Customs Forms 3419 to the post office to be held awaiting a receipt of addressee's written protest. On receipt of addressee's statement, promptly prepare report, in duplicate, on Form 2937, Importers, Objections and/or Lost Mail Entries. Forward original Form 2937, with supporting statements and both copies of mail entry, to customs mail division where entry was prepared-unless addressee is located in vicinity of one of the customs ports listed in § 261.3(e) of this chapter, in which case package and other documents may be delivered to the local customs office for consideration of the protest. Retain duplicate Form 2937 as office file and record copy.

(c) If the addressee's written protest is not received within 5 days after package is returned to post office, notify him that package is on hand and will be held for a further 5 days only. Mark package "Notified," and date, and if patron does not furnish the required statement within another week, endorse package "Unclaimed," show date, and treat as prescribed in paragraph (f) of this section.

(d) If an adjustment is made by the customs officer he will endorse the adjustment on the mail entries and return them with the original Form 2937 to the postmaster. When delivery of the package is effected, collect and report the

corrected amount of duty and handle as prescribed in paragraph (e) of this section. If the adjusting customs officer waives the duty, report the entry as an uncollected item, as prescribed in paragraph (f) (2) of this section.

(e) If no decision on a protest is received from the customs office within 30 days request that matter be expedited. Continue to hold package until a decision is received.

(iii) Addressee may definitely refuse the package if he does not wish to pay the duty or to protest the assessment. In this case the delivery employee shall make it clear to addressee that package will be disposed of immediately as undeliverable. Employee will mark package "Refused," date and initial, and return package and entry forms to post office for disposal. (See paragraph (f) of this section.)

(e) Recording and reporting collections. Post offices making delivery-collection of dutiable articles will deposit the customs collections with postal funds. See section 437.2 of the Postal Manual for accounting and control functions, and the preparation of Form 2932, Customs Collections Summary.

(f) Uncollected items-(1) Disposal. When it is definitely established that a dutiable package is undeliverable, detach the customs mail entry forms and treat package as prescribed in § 224.4 of this chapter (for postal union articles) or in § 232.5 (b) of this chapter (for parcel post). Mark the entry forms to show the reason for nondelivery and report as prescribed in subparagraph (2) of this paragraph.

(2) Reporting. Complete Form 2933, Register of uncollected customs charges, in duplicate, listing uncollected items in numerical order according to the 7-digit serial numbers on the mail entries. Forward the original Form 2933, accompanied with both copies of the mail entries and the supporting Customs Form 3342 or other statements, if any, to the Regional Commissioner of Customs, Attention: Cashier, New York, N.Y. 10004. File duplicate of Form 2933 for reference purposes. Prepare reports as needed, but not less frequently than weekly.

(3) Past-due entries. When the customs service fails to receive a remittance of duty or report of disposition made of a dutiable package, postmaster will receive a set of reproduced copies of the mail entry. Search shall be made at the post

office of address and a report of the findings made to the Regional Commissioner of Customs, Attention: Cashier, New York, N.Y. 10004.

(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 be advised to make application therefor to the customs office which issued the mail entry within 60 days from the date of entry. It is suggested, if refund is claimed for damage, the article be forwarded with the application. If the addressee wishes to abandon the article to the Government, he should so state 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 Form 2855, Claims for Indemnity-International Insured Mail.

(2) By Customs Service. Refund of duties paid will be considered 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 customs office where the entry was made within 60 days after the date of entry.

(3) On returned merchandise. Refund of duties paid less 1 percent will also be considered 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) As drawback on exported merchandise. See Part 257 of this chapter.

(5) 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, the Treasury Department has declined to refund the duty in such cases when the goods become lost be

tween the post office and the addressee's residence or place of business, and 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 office, located at various points throughout the country (see § 261.31(e) of this chapter), or with the Commissioner of Customs, Treasury Department, Washington, D.C. 20226.

(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. Before sending an article abroad for repair, the patron should submit it to a customs officer for issuance of a certificate of registration. Otherwise, the entire article may be subjected to customs duty when it is returned to the United States.

(4) In other countries. See § 231.2(d) of this chapter.

(i) Forwarding or returning dutiable mail—(1) Forwarding within the United States. Dispatch page as prescribed in § 224.3 (a) of this chapter (for postal union articles) or § 232.4(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 Form 3814, Record of C.O.D. Parcels Held for Delivery, in duplicate, showing name and address of addressee, forwarding address, and name of port where the duty was assessed. In Bin No. block on Form 3814, enter the 7digit serial number from related Customs Form 3419. Mail original Form 3814 to the Regional Commissioner of Customs, Attention: Cashier, New York, N.Y. 10004. File duplicate of Form 3814 for reference in case of later inquiry.

(2) Forwarding to another country. See 224.3(b) of this chapter concerning forwarding of postal union articles and § 232.4 (b) and (c) 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, endorse both copies Addressee moved outside jurisdiction of the United States, and report as an uncollected item (see paragraph (b) (2) 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 report as an uncollected item (see paragraph (b) (2) of this section).

(4) By stations and branches. Postmasters may authorize stations and branches to forward or return packages directly from those units, without sending the packages to the main office.

[32 F.R. 20643, Dec. 21, 1967, as amended at 33 F.R. 3281, Feb. 22, 1968]

(b) When authorization to open is given by the addressee, the letter shall be opened and examined in his presence, if he has appeared in person, or, if he does not appear, in the presence of two designated postal employees.

(c) If the addressee fails to authorize the opening of the letter, endorse the cover "Unclaimed" and return, unopened, to its origin.

§ 262.2 Disposal.

(a) Mailable matter. If the contents of a letter opened pursuant to § 262.1 are found to be mailable and the examination has taken place in the presence of the addressee, immediately deliver the letter to him. If the addressee is not present, mail the letter to him under official cover.

(b) Prohibited matter. If the contents of a letter opened pursuant to § 262.1 are found to be prohibited they shall be disposed of as follows:

(1) Transmit lottery matter to the local postal inspector in charge.

(2) Report other prohibited matter to the Mailability Division, Office of the General Counsel, with a sample of the contents, and await instructions as to disposition.

(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, D.C. 20250.

(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, D.C. 20250.

(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. 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; and all parts of corn and allied plants, unless coming from Mexico and the countries of Central America, the West Indies, and South America. However, the plant materials mentioned may be admitted if in the judgment of an inspector of the U.S. Department of Agriculture the risk of carrying infectious insects and diseases has been eliminated by the manner of preparation, processing, or manufacturing to which the material has been subjected.

(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