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may demand the submission of the manufacturers' bills relating thereto. Even when the merchandise has been purehased for export and the invoice sets out truly the price paid, the consul should ascertain whether the price represents the market value of the goods.—S. 6185, 12532, 12780, 16857.
681. Verification by oath.—Consular officers are authorized to require, before certifying any invoice, satisfactory evidenee, either by the oath of the person presenting such invoice or otherwise, that it is correct and true.-R. S., sec. 282; S. 16381. In the exercise of this discretion consular officers are to be guided by the regulations or instructions established or given by the Secretary of State.
The following general instructions touching the exercise of the discretion given to consular officers by section 2862 of the Revised Statutes have been issued by the Secretary of State, and they are made a part of these regulations:
No oath shall be required for the verification of invoices of merchandise on the free list or subject to specific duty only.
The verification by oath of invoices of merchandise subjeet, expressly or in effect, to ad valorem duty may be o equired when the consular officer to whom the invoices are presented has reasonable ground to suspect fraudulent undervaluation or other willful misstatement therein, but shall not be required in any other case.
Any oath required pursuant to this regulation may be taken before any commissioner or other officer of good character and standing who is legally qualified to administer an th, to which the local law attaches a penalty for false Bearing.
Consular officers are prohibited from receiving the whole of any part of the fees charged by a commissioner or other oficer for administering oaths to invoices; from receiving
anything as a gratuity or otherwise on account of the administration of such oaths; and from being in any way, either directly or indirectly, pecuniarily interested in such fees
682. Actual market value.- Whenever imported merchandise is subject to an ad valorem rate of duty, or to a duty based upon or regulated in any manner by the value thereof, the duty is assessed upon the actual market value or wholesale price of such merchandise, as bought and sold in usual whole sale quantities, at the time of exportation to the United States in the principal markets of the country whence imported, and in the condition in which such merchandise is there bought and sold for exportation to the United States, or consigne to the United States for sale, including the value of all car tons, cases, crates, boxes, sacks, and coverings of any kind and all other costs, charges, and expenses incident to placing the merchandise in condition, packed ready for shipment tu the United States; and if there be used for covering or hold ing imported merchandise, whether dutiable or free, and unusual article or form designed for use otherwise than il the bona fide transportation of such merchandise to th United States, additional duty is levied and collected upoi such material or article at the rate to which the same would be subject if separately imported. The words “value” o "actual market value," whenever used in any law relating t the appraisement of imported merchandise, are construed t mean the actual market value or wholesale price as define herein.-26 Stat. L., 139, sec. 19.
Drawback allowed by a foreign government upon the expor tation of any article produced from imported material ca not be deducted from the dutiable value above defined.S. 15794.
683. Market value, how ascertained.-In order to ascertain th market value of any given article, it is important to inquir carefully as to the prices indicated in sales thereof for othe
markets than our own. When the United States are the only or principal consumers, and fictitious sales are created and nominal values suspected, consuls should ascertain the actual cost of production. Such cost of production includes eust of materials and of fabrication, all general expenses covering each, and every outlay of whatsoever nature incident to such production, together with the expense of preparing and putting up such merchandise ready for shipment, and an addition of 8 per cent upon the total cost as thus ascertained.–26 Stat. L., 136, sec. 11.
684. Samples.— When the value of merchandise subject to ad valorem duty can not be accurately determined by an inspection of the invoice, samples should be required of such as is of a nature to be sampled, particularly of textile and ibrous goods.
Of textile and fibrous goods there must be three samples, in no case smaller than 11} centimeters wide by 18 centimeters long. One sample should be retained at the consulate, one hat to the Board of General Appraisers at New York, and one sent directly to the appraiser at the port at which the merehandise is to be entered. When the merchandise is Intended for immediate transportation, under the act of June 10. 1880, the samples should be sent to the chief customs bfficer at the port to which the merchandise is to be finally forwarded.
Samples of other merchandise, when in the judgment of the consular officer they are not too bulky, heavy, or fragile, should be forwarded to the appraiser at the port of entry.8. 15561. Occasional samples of standard articles of uniform character and well known to the trade will be sufficient. Samples must when practicable be sent to the appraisers on their request.
All such samples, unless perishable, are treated by appraissrs as official property, and are retained on file for at least six months from date of receipt. Consular officers should likewise carefully preserve them, together with the cards or statements to which they are attached. They are not open to inspection by any person not connected with the consular or customs service of the United States, except for the purpose of ascertaining or establishing market value or price, in which case the name of the shipper shall not be made known.
685. Sample cards.—Samples should be accompanied by a certified statement or sample card, which should, when practicable, be attached to the sample to which the statement refers. For sample card generally used, see Form No. 147. A special form (No. 148) is given for woolen fabrics.
686. Consular corrections. If, on examination, any of the values stated in the invoice are found to be incorrect, or to be less than the true market value of the merchandise, the consul shall require the correct values to be given by the person producing the invoice, or he shall state the true value, as he conceives it to be, on a red-colored sheet to be attached to the first page of the invoice and designated as the “Page of Consular Corrections.” (Form No. 115.) These blank pages will be issued in book form, serially numbered, and provided with perforated stubs, on which suitable memoranda of corrections made shall be noted by the consul. Even when the price of merchandise purchased for export is correctly stated, the consul shall note on the invoice any difference between the price paid and the actual market value.
687. Explanation of corrections. The consul should in general explain and justify his corrections noted on the invoice in a letter to the collector of customs at the port of entry, which let: ter may be either attached to the collector's copy of the invoice or sent separately.-S. 12283. The appraisers are required to inform the consul as to what return of value has been made on any invoice upon which the consul has noted an opinion as to the value of the merchandise, and the consul is to be directly notified in all cases where invoice values are advanced on appraisement.-S. 16867.
688. Certification of invoices.— When the invoice has been found to be correct or has been duly corrected by means of the consul’s notations, the consul shall indorse on each of the triplicate or quadruplicate invoices a certificate (Form No. 110), under his hand and seal (stamp signatures are not sufficient. S. 7045), to the effect that the invoice was produced to him, the date of such production, name of person producing it, the port in the United States at which it shall be entered, the declared intention to make entry of the merchandise, and also that he is satisfied the statements made in the invoice are true.-R. S., sec. 1715, 2855.
689. Numbering and indorsement.-Invoices must be consécutively numbered in the order in which they are certified. A new series of numbers must be begun each calendar year. Each copy of the invoice must be carefully folded in two folds, placing the number, port, and date on the outside. The amount of the invoice, its serial number, the name of the consulate, and the amount of the fee received for the certification should be stamped or written near the bottom of the first page at the left-hand corner of the invoice, and also upon the certificate. The copy filed in the consulate must show, also, the name of the owner or shipper and the name of the Vessel. Every blank space in the forms should be filled with proper wording or by a dash with the pen to show that it has not been overlooked.
690. Invoices fraudulently undervalued not to be certified.—Certification may be reîused when the merchandise specified in the invoice appears to have been, or the consular officer has reason to believe that it has been, undervalued with fraudulent intent; but where the consul and the shipper honestly differ as to the true valuation, each should state his estimate of the value, and leave the determination of the true value