Sidebilder
PDF
ePub

5. The importation of a cask of spirits of less capacity than fourteen gallons is prohibited; also the importation of wines and liquors in bottles which are packed in packages containing less than one dozen bottles; also the importation of wines or cordials of over twenty-four per cent. of alcoholic strength. Cigars must be imported in boxes containing not more than 500 each, and no package of cigars in boxes can be imported containing less than 3,000. All imported cigars require stamping with a customs stamp.

6. The Collector selects for examination by the appraiser at least one package out of every invoice of less than ten packages, and one package out of every ten in any other invoice. The appraiser reports to the collector the nature and market value of all goods examined by him, and the collector classifies the same for duty in accordance with such report.

7. Should the importer be dissatisfied with the value returned by the appraiser, he may obtain a reappraisement by filing with the collector a notice of dissatisfaction with the appraiser's return. A second and final reappraisement may be similarly obtained.

8. Should the importer be dissatisfied with the collector's liquidation of his entry, he may after paying the duty file protest within ten days thereafter, and thus secure a review of the collector's action by the Board of General Appraisers. An application may be made to the United States Circuit Court for a review of the questions of law and fact involved in the decision of the Board of General Appraisers. Such application must be filed within thirty days after such decision.

9. Whenever the importer of purchased goods desires to add to the value stated on his invoice, he may do this upon the entry of the same, but this privilege does not pertain to consigned goods.

10. When imported merchandise for which no entry is made arrives in port it is taken possession of by the collector and sent to a storage warehouse under “general order.” Such merchandise may so remain for twelve months after arrival; but if not previously entered at the Custom House and delivered on permit, it is then

(NOTE.-Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.

II.

12.

liable to sale at auction. The proceeds of such sale are applied to the payment of storage, duties and other charges, and any surplus therefrom is held in the treasury subject to the owner's claim.

Merchandise placed in bonded warehouse may remain therein three years, after which it is regarded as unclaimed and sold for duties and charges. It may at any time within 3 years be withdrawn from bond in quantities of not less than a single package, or if in bulk of not less than one ton.

For the law covering invoices, see Sections 2, 3 and 9 of the Act June 10, 1890. For the law regarding entries, see Sections 4, 5, 6, 7, 8, 9, and for the law regarding undervaluation of merchandise, see Sections 7 and 13 of same act.

13. All the merchandise contained in any invoice must be simultaneously entered; but a part may be entered for payment of duty and a part for warehousing or exportation. S. 7584.

14. The sea-stores of a vessel are not dutiable unless they shall be in excess of the reasonable requirements of the officers and

R. S. 2796.

15. The surplus coal of a vessel arriving in the United States may be retained on board without entry. R. S. 2798.

16. Any baggage or personal effects arriving in the United States, in transit to any foreign country, may be delivered by the parties having it in charge to the collector of the proper district, to be by him retained without the payment or exaction of any import duty. and to be delivered to such parties on their departure for their foreign destination, under such rules, regulations, and fees as the Secretary of the Treasury may prescribe. (See Section 28, Act June 10, 1890.) R. S. 2803.

17. Whenever any article subject to duty is found in the baggage of any person arriving within the United States, which was not, at the time of making entry for such baggage, mentioned to the collector before whom such entry was made, by the person making entry, such article shall be forfeited, and the person in whose baggage it is found shall be liable to a penalty of treble the value of such article. S. 7344. R. S. 2802.

crew.

(NOTE.-Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)

18. The following are the customs ports of entry in the United States, with the respective ports of delivery in each district. Merchandise must be entered at the port of original arrival in this country, and may be delivered at any port of delivery: List of Customs Districts and Ports of Entry and

Delivery in the United States.

[blocks in formation]
[blocks in formation]

Frankfort.
Hampden.
Vanceboro'.
Prospect.
Rockport.
Vinal Haven.
North Haven.
Camden.
Bristol.
Damariscotta.
Warren.
Thomaston.
Cushing.
St. George.
Boothbay.
Alma.
Halloweli.
Pittston.
Georgetown.
Bowdoinham.
Gardiner.
Richmond.

[blocks in formation]

(NOTE.-Accuracy and precision in customs proceedings are so essential cu the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)

[blocks in formation]

VERMONT. Vermont..

MASSACHUSETTS. Newburyport..........

Newburyport

Gloucester ......

Gloucester Salem and Beverly........ Salem Marblehead

Marblehead. Boston and Charlestown Boston...

Amesbury.
Salisbury.
Haverhill.
Newbury.
Ipswich.
Manchester.
Rockport.
Danvers.
Lynn
Medford.
Cohasset..
Hingham.
Weymouth.
Cambridge.
Roxbury.
Dorchester.
Scituate.
Kingston.
Duxbury:
Marshfield.
Sandwich.
Falmouth.
Harwich.
Wellfieet.
Provinceton.
Chatham.
Dennis.

[blocks in formation]

(NOTE.-Accuracy and precision in customis proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)

[blocks in formation]

CONNECTICUT.
Stonington...
New London..

Stonington.......
New London...

[blocks in formation]

Pawcatuck River.
Norwich,
Groton.
Lyme.
Saybrook.
Enfield.
Clinton.
Westbrook.
old Saybrook.
Essex.
Chester.
Haddam.
East Haddam,
Middletown.
Chatham,
Portland.
Cromwell.
Rocky Hiii.
Wethersfield.
Glastonbury.
East Hartford.
Springfield, Mass.
Guilford.
Branford.
Milford.
Derby.
Norwalk.
Stratford.
Stamford.
Greenwich.

[blocks in formation]

(NOTE.-Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)

« ForrigeFortsett »