officers of customs in ascertaining the actual value of the importation or any part thereof, and in default of such production, when so requested, such owner, importer, consignee, or agent shall be thereafter debarred from producing any such letter, paper, or statement for the purpose of avoiding any additional duty, penalty, or forfeiture incurred under this Act, unless he shall show to the satisfaction of the court or the officers of the customs, as the case may be, that it was not in his power to produce the same when so demanded; and no merchandise shall be admitted to entry under the provisions of this section unless the collector shall be satisfied that the failure to produce a duly certified invoice is due to causes beyond the control of the owner, consignee, or agent thereof: Provided, That the Secretary of the Treasury may make regulations by which books, magazines, and other periodicals published and imported in successive parts, numbers, or volumes, and entitled to be imported free of duty, shall require but one declaration for the entire series. And when entry of merchandise exceeding $100 in value is made by a statement in the form of an invoice, the collector shall require a bond for the production of a duly certified invoice." The penalty of such bond shall be double the amount of the estimated duties, or if the merchandise be free of duty the sum of $100.00, conditioned that a duly certified invoice will be secured and presented to the Collector within six months from the date of entry. (Article 202, Customs Regulations, 1915). If the triplicate copy of the invoice has duly reached the Collector from the Consular Officer certifying the same, the importer may make entry on the triplicate invoice where he has failed to receive his duplicate copy. (Article 228, Customs Regulations, 1915.) Bill of Lading SEC. 3. If the consignee has not received a bill of lading for the merchandise, the Collector may, in his discretion (he being authorized to release the merchandise only after proper entry thereof), per mit entry to be made without the production of a bill of lading on the filing of a bond of indemnity conditioned for the subsequent production of such bill of lading and agreeing to indemnify the Collector for any loss or damage which he may sustain in consequence of such entry. (Article 219, Customs Regulations, 1915.) This is a personal bond of indemnity given to the Collector to insure him against a wrongful entry of the merchandise, and is usually taken in a sum equal to double the value of the merchandise. Where the merchandise is consigned "to order" and the bill of lading is lacking, it is the usual practice of Collectors of Customs at some of the larger ports to permit entry by the person claiming to be the actual consignee thereof upon the deposit of a certified check in an amount equal to 140 per cent. of the value of the merchandise, in addition to the duties that may be chargeable thereon. This cash deposit in such cases is required by the Collector in view of his own personal responsibility growing out of the entry of the merchandise and to the extra hazard involved in such cases, as from the very nature of the consignment it may be assumed that the bill of lading has been forwarded through some banking or other agency which may have acquired title to the merchandise by virtue of moneys advanced thereon. Additions to or Deductions from Invoice Value on Entry SEC. 4. As has been heretofore stated, the invoice must set forth the actual price paid, or to be paid, for the merchandise (Paragraph D, Section III, of the Tariff Act of October 3, 1913). It is also provided by Paragraph R of Section III of the Tariff Act of October 3, 1913, heretofore cited, that where imported merchandise is subject to an ad valorem rate of duty, the duty shall be assessed upon the actual market value or wholesale price thereof, at the time of exportation to the United States, in the principal markets of the country from whence imported. (Chapter III, Section 15.) As goods may have been contracted for or purchased some time prior to shipment, and as there may have been a change in market value during the intervening period, it is provided by Paragraph I of Section III of the Tariff Act of October 3, 1913: "That the owner, consignee, or agent of any imported merchandise may, at the time when he shall make entry of such merchandise, but not after either the invoice or the merchandise has come under the observation of the appraiser, make such addition in the entry to or such deduction from the cost or value given in the invoice or pro forma invoice or statement in form of an invoice, which he shall produce with his entry, as in his opinion may raise or lower the same to the actual market value or wholesale price of such merchandise at the time of exportation to the United States, in the principal markets of the country from which the same has been imported. . . . Provided, That the duty shall not, however, be assessed in any case upon an amount less than the entered value, unless by direction of the Secretary of the Treasury in cases in which the importer certifies at the time of entry that the entered value is higher than the foreign market value and that the goods are so entered in order to meet advances by the appraiser in similar cases then pending on appeal for reappraisement, and the importer's contention shall subsequently be sustained by a final decision on reappraisement, and it shall appear that the action of the importer on entry was taken in good faith, after due diligence and inquiry on his part, and the Secretary of the Treasury shall accompany his directions with a statement of his conclusions and his reasons therefor." These additions to or deductions from the invoice value may be indicated on the invoice by mak ing notations opposite each item involved, or they may be indicated on a separate memorandum in writing permanently attached to the invoice expressing an intent on the part of the importer to make the additions to, or the deductions from, the invoice values as specified in the memorandum. In preparing this memorandum, care should be taken to clearly indicate the invoice items or qualities to be raised or lowered in value on entry, as the failure to do so may involve either the payment of additional duties for undervaluation, or the payment of excessive duties on account of overvaluation, in view of the specific provisions of Paragraphs I and Y of Section III of the Tariff Act of October 3, 1913, restricting the granting of relief to cases of "Manifest Clerical Error." (Chapter XXII, Sec. tion 1.) (Chapter VI, Section 7.) If additions are made to the invoice value on entry to conform to advances previously made by the appraising officer in similar cases then pending on appeal for reappraisement, the importer's memorandum should clearly state, in terms of the statute, that the action on entry is taken in good faith, after due diligence and inquiry on his part, and that he is still of the opinion that the true foreign market value of the merchandise at the time of shipment to the United States is as stated in the invoice, and that the additions on entry are made under the statute (Paragraph I, Section III, of the Act of October 3, 1913) in order that the payment of excessive duties for overvaluation on entry may be avoided, should the reappraisements then pending be finally determined in favor of the importer's contention as to "foreign market value." (Treasury Decision 34806.) Declarations on Entry SEC. 5. A declaration on entry is required under Paragraph F of Section III of the Act of October 3, 1913, which provides: "That whenever merchandise imported into the United States is entered by invoice, a declaration upon a form to be prescribed by the Secretary of the Treasury, according to the nature of the case, shall be filed with the collector of the port at the time of entry by the owner, importer, consignee, or agent, which declaration so filed shall be duly signed by the owner, importer, consignee, or agent before the collector, or before a notary public or other officer duly authorized by law to administer oaths and take acknowledgments, under regulations to be prescribed by the Secretary of the Treasury: Provided, That if any of the invoices or bills of lading of any merchandise imported in any one vessel which should otherwise be embraced in said entry have not been received at the date of the entry, the declaration may state the fact, and thereupon such merchandise, of which the invoices or bills of lading are not produced, shall not be included in such entry, but may be entered subsequently." A declaration in the following form has been prescribed by the Secretary of the Treasury. (Treasury Decision 37341 of September 17, 1917.) of Declaration of Agent, Purchaser, or Ultimate Consignee. described in this entry, invoice, or invoices, now presented to the collector of customs, and that the said merchandise was imported on the date and in the vessel or conveyance at the port named in said entry; that the invoice or invoices are in the state in which I received them, except as to marginal notations; that I have not received and do not know of the existence of any other invoice, writing, paper, or agreement showing a different price, value, or description of the said merchandise, and that if at any time hereafter I discover any error or misstatement in the invoice or invoices now presented, or receive any information, or any invoice, paper, or writing showing a different price, cost, or value, I will |