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to the appraising officers at the port of entry.-R. S., sec. 1715; S. 11954, 15265, 15801. The consular officer is authorized to refuse to certify an invoice only when the evidence of fraudulent intent appears to him conclusive, as when the shipper refuses to comply with the requirements prescribed in these Regulations. Whenever the consular officer is in doubt as to the good faith of the shipper, he may certify the invoice, taking the precaution to make adequate memoranda on the sheet provided for consular corrections and notations.-S. 15801.

691. Certification after shipment.-In exceptional cases where the production of the invoice at or before the shipment of the merchandise is shown to have been impracticable, an invoice produced after shipment may be certified upon satisfactory evidence that it is true and correct. In such case the reasons for production and certification after shipment should be indorsed on the invoice. Greater leniency in enforcing this requirement is permissible in the shipment of perishable merchandise requiring quick handling than in other cases. the other hand, the consul may refuse to certify the invoice before the merchandise has been actually shipped, in cases where the good faith of the shipper appears to him to be doubtful.-S. 15604.

Replace invoices.-After an invoice has been certified and the merchandise shipped the consul should, as a general rule, decline to certify a substitute or “replace” invoice advancing the values, or otherwise materially changing the original statement. Invoices may sometimes, through inadvertence or ignorance of the law, be prepared so faultily as to justify correction in a substituted invoice; but such substitutions have been so frequently made to evade the penalty of an attempted undervaluation that they will be permitted only when the clearest evidence is produced of the unavoidable nature of the errors alleged to have occurred in the original invoice, and when it is positively shown that no premeditated


evasion of the revenue laws has been involved in the proceeding.-S. 172295.

692. Currency certificates. The price of merchandise obtained by purchase must be stated in the currency actually paid therefor; and when the currency paid for purchased merchandise is depreciated, a currency certificate (Form No. 144) must be attached to the invoice showing the percentage of depreciation as compared with the corresponding standard win currency and the value in such standard coin currency of the total amount of the depreciated currency paid for mer-chandise included in the invoice.R. S., sec. 2903; S. 14287, 17252. This certificate should show, not the value of the depreciated currency in money of account of the United States, but its value in terms of the standard coin currency in comparison with which the currency used in the purchase is depreciated.-S. 11314, 12399, 14107, 17170.

In the assessment of duty the currency of the invoice is reduced to the money of account of the United States upon the basis of the values of foreign coins at the date of shipment, as proclaimed by the Secretary of the Treasury for the Ist day of January, April, July, and October of each year.Tariff of 1894, sec. 25; S. 16921. The date of shipment is determined for this purpose by the date of the bill of lading, if there is one; otherwise, by the consular certificate to the invoice.-S. 14910. In the absence of a currency certificate no allowance will be made for depreciated currency.-S. 15$35.

A consular currency certificate is not required when the invoice is stated in coin not included in the Secretary of the Treasury's quarterly statement of values. The customs offithers at the port of entry will in such cases ascertain from the most available sources the value of the coin in the money of the United States.-S. 2909. For statistical purposes currency certificates are required for all invoices of merchandise

purchased and paid for in depreciated currency, without regard to the dutiable or nondutiable character of the merchandise.-S. 14287.

693. Disposition of invoices.-- The consular officer is required to designate by stamp or otherwise the original, duplicate, triplicate, and (when there is one) quadruplicate of each invoice. The original must be filed for preservation in the consular office, the duplicate delivered to the person producing the invoice, or, upon his request, to the agents of the · vessel in which the merchandise is to be exported to the United States, and the triplicate sent promptly, by the master of the vessel conveying the merchandise, or by mail, and without the intervention of any party in interest, to the collector of customs of the port at which the merchandise is to be finally entered.-S. 15936. When the merchandise is to be entered under the immediate-transportation act (paragraph 662), the quadruplicate copy of the invoice required by that act must be delivered, with the duplicate, to the person producing the invoice.

The triplicate or collector's copy of the invoice should always be transmitted, carefully addressed, in the most direct and speedy manner possible, so that it will reach the customhouse before the entry of the merchandise. It is never to be sent through the office of the consul-general.

All the triplicate invoices to be forwarded to the same collector by the same mail or vessel should be placed in an envelope, with a letter in Form No. 142, carefully addressed to the collector and stamped with the name of the consulate and the date. The blank for the number of invoice must be filled in writing. A small silk cord or narrow ribbon must then be passed through the envelope, near the end and sides, and under the consular seal, with which the envelope must be carefully sealed. The postage must be prepaid. When the collector's invoice is sent by the master of the vessel which carries the merchandise, a receipt (Form No. 141) must be taken from the master and filed in the consular office.

694. Descriptive lists.—When invoices are transmitted from aconsulate or place of purchase or manufacture in the interior to the consul at the port of shipment designated in the invoice, to be thence forwarded to the proper collector, the package must be accompanied by a descriptive list (Form No. 143), to facilitate comparison with the shipper's manifest, before taking the master's receipt as per Forms Nos. 141 and 113. The consul at the port of shipment must see that the integrity of the package is duly secured in the manner prescribed in the preceding paragraph.

695. Fee for certification.—An official fee of $2.50 has been preseri bed for the consular certificate to the invoice required by law for entering imported merchandise.-R. S., secs. 1716,

In the provinces of British North America the fee for certifying an invoice of merchandise not exceeding $100 in value is $1.-R. S., sec. 1721. This fee pays for the certified invoice in triplicate or quadruplicate, as the case may tw, for the certificate of cost (paragraph 674), for the curreney certificate (paragraph 692), and for any other authentification required in the entry of the merchandise.

696. Fees for copies and for extra and transit invoices.-Fees ollected for copies of invoices, or for extra invoices certified as originals, are official. -133 U. S., 273. Fees for certified invoices to accompany merchandise shipped for transit through the l’nited States to a foreign country are likewise fficial (Paragraph 533.)

697. Copies and prices current for collectors.—Consuls are required, on request of the proper collectors of customs, to Supply them, free of charge, with copies of invoices or with *ther documents on file in the consular office which are

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needed by the customs officers in the discharge of their dutie They are also required to furnish the Secretary of the Trea ury, the Board of General Appraisers, or such other office as the Secretary of the Treasury may designate, with th prices current of the merchandise usually exported to th United States from their respective consular districts.—R. S sec. 1713. (Paragraph 600.)

698. To explain the customs laws and regulations to exporters.Consular officers are enjoined to explain to exporters in the districts the scope and purpose of the customs laws and reg ulations of the United States, and to take all proper measure for obtaining information needed by the customs officers.

699. Retaliatory tariff provisions.— The duty imposed by pai agraphs 166, 1824, 185, 568, 591, 643, and 683 of the tariff acto 1894, depends on the existence or the nonexistence of certail specified conditions affecting the merchandise mentione therein in the country of export. Consular officers ar requested to note on invoices of merchandise subject to thes variable duties the existence of any law or fact in the country of export which would call into operation the respective pro visos in the said paragraphs and warrant the collection of th alternative duty.



700. To avoid inspection at the frontier port or place o arrival in the United States of any car coming from contig uous territory in the Dominion of Canada which is capabl of being properly closed and securely fastened and which i laden with merchandise destined for a port of entry or o delivery under the immediate-transportation act (paragrapl 655), in the United States by a continuous railway route, thi owner of such merchandise, or his agent, or the conductor 0 such car, is required to make application to a consular office

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