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landing, to accept, in lieu of the prescribed oath of the master and mate, the sworn statement of such foreign agent. The statement of the agent in such cases must be substantially in the form heretofore prescribed for the master and mate of the exporting vessel (Form No. 153) and must be sworn to before a United States consul or some foreign revenue officer having a seal. This provision applies only to cases of exportation under the internal-revenue laws. Exportations under sections 3044 and 3045, Revised Statutes, must be verified as prescribed in paragraph 724.-S. 13719, 14268, 14568.

726. Consolidation of landing certificates.—The consignee may be the agent to receive the merchandise and distribute it among several ultimate consignees; and several lots of mer chandise shipped on separate bills of lading and at different times, but entered at the foreign custom-house at the same time by one consignee who is the holder of all the bills of lading, may be embraced in one landing certificate executed by the holder of the bills of lading; but if the bills of lading show different consignees, a landing certificate is required from each consignee. Consolidation of shipments after arrival of the merchandise in the foreign port by the act of the several consignees in empowering one of their number to act for all in entering the merchandise and making the con signee's certificate is not permitted.-S. 11669, 12747, 14775 14903, 14968.

These rules have been relaxed in favor of shipments a less than $100 in value by land to Canada and Mexico, s that one landing certificate may be made to cover any num ber of such shipments by the same exporter to the same des tination.-S. 14209, 14777.

When merchandise exported with benefit of drawback i landed at one foreign port for entry and transportation to al ulterior foreign port, the landing certificate must be executel at the port of first arrival by the consignee who makes the entry for transportation beyond.

These forms are specially adapted to the export of distilled spirits, but the same proof of landing in a foreign country is required to cancel a bond given for the exportation of domestic tobacco, snuff, and cigars under the internal-revenue laws. -Cust. Reg., art. 664.

727. General directions.- Landing certificates must be signed by the consignee abroad. In all cases where practicable the signature of the principal should be affixed to the document before or at the time of its presentation for the consular certificate; in no case should the signature of an agent be accepted unless absolute and legal proof of his authority is produced.

Consular numbers for landing certificates should be commenced on the 1st of January in each year and continued consecutively during the entire calendar year. The number should be written or stamped plainly at the left-hand upper corner on the face of the certificate.

When fees for landing certificates are reported (paragraph 568), the numbers placed on each certificate should appear upon the return of fees, as in the case of invoices.

A register of landing certificates (Form No. 134) is required to be kept by consular officers in a book furnished for the purpose.

728. For merchandise in transit to Canada and Mexico from for. eign countries. —Section 3005 of the Revised Statutes provides that all merchandise arriving at certain ports and destined for places in the adjacent British provinces or in the Republic of Mexico may be entered at a custom-house and conveyed in transit through the territory of the United States without payment of duties, under such regulations as the Secretary of the Treasury may prescribe.

Bond for merchandise exported to Canada under this law may be canceled under the Treasury regulations, on receipt of a certificate of inspection and exportation made by the collector of customs of the United States at the frontier port and a certificate of landing in Canada by the collector at the Canadian port of entry, without consular verification.-Cust. Reg., arts. 437, 438.

For the cancellation of the bond for merchandise in transit to Mexico under section 3005 of the Revised Statutes the exporter is required to produce, in addition to the certificate of inspection and exportation of the collector at the frontier port, a landing certificate (Form No. 184) of the foreign consignee or a certificate of entry from a Mexican customs officer, verified by a consular officer of the United States (Form No. 185).

The holder at a foreign port of a bill of lading issued to him by the common carrier may properly be considered as the consignee authorized to execute the landing certificate.S. 10708.

729. Transportation in bond into the Free Zone of Mexico.—The application of the foregoing regulations to that portion of the Mexican border known as the Free Zone was suspended by a joint resolution of Congress passed March 1, 1895, which directs the Secretary of the Treasury to suspend the operation of section 3005 of the Revised Statutes in so far as the same permits goods, wares, and merchandise to be transported in bond through the United States into the Free Zone of Mexico so long as the Mexican Free Zone law exists.28 Stat. L., 973; S. 15771.

730. Transportation beyond Free Zone-Entry in Free Zone Places affected.—Merchandise destined for places in Mexico beyond the limits of said Free Zone may be forwarded as heretofore under the regulations cited. Merchandise consigned to places within the limits of the Free Zone must be entered and appraised at the port of original importation, and may be forwarded, under warehouse and transportation entry, to ports on the frontier, where entry for exportation may be made in the usual manner.-S. 15792, 15904, 15935, 16130, 16263, 16396, 17294.

The places within the Free Zone affected by the law may be ascertained by application to the Secretary of the Treasury.

731. Consuls and special Treasury agents.-Consular officers will confer freely with the Treasury revenue agents who may be appointed to visit and examine the consulates. They will remember, however, that these agents have no authority to instruct them as to their official acts. Consular officers will also render to such revenue agents every assistance in their power in the performance of their duties, giving them free access to the records and papers of their consulates relating to trade with the United States; communicating to them promptly any information acquired by them showing or indicating actual or contemplated frauds in the exportation of merchandise to the United States, or which may be in any wise useful to such agents in the prosecution of their inquiries or the performance of their duties, and generally cooperating with them therein; and giving special attention to any invoices of merchandise in which, or in relation to which, such agents may advise them that there is reason to apprehend that fraud or irregularity has been or is likely to be committed. Where samples are susceptible of being divided, such agents will be entitled to one-half of any such sample on application therefor; and in all cases they will be entitled to make such use of samples as may be necessary to enable them to prosecute any inquiry or procure any required proof in the performance of their duties.

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