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"The collector of the port of New York shall not, under any circumstances, direct to be sent for examination and appraisement less than one package of every invoice, and one package at least out of every ten packages of merchandise, and a greater number, should he, or the appraiser, or any assistant appraiser, deem it necessary. When the Secretary of the Treasury, however, from the character and description of the merchandise, may be of the opinion that the examination of a less proportion of packages will amply protect the revenue, he may, by special regulation, direct a less number of packages to be examined."

Collector to Order Appraisement

SEC. 11. It is furthermore provided by Paragraph I of Section III of the Tariff Act of October 3, 1913:

"That the collector within whose district any merchandise may be imported or entered, whether the same has been actually purchased or procured otherwise than by purchase, shall cause the actual market value or wholesale price of such merchandise to be appraised."

If the entry is one for warehouse, the procedure is the same as in the case of an entry for consumption with the exception that no bond under Section 2899 of the Revised Statutes will be required; but in lieu thereof a bond in double the amount of the estimated duties will be taken to secure the Government's claim for duties on the merchandise while in bonded warehouse. (Article 244, Customs Regulations, 1915.) (Chapter XIV, Section 2.)

Form of Entry

SEC. 12. Referring to Section 2785 of the Revised Statutes (Chapter VI, Section 1), pertaining to the entry of imported merchandise, it will be observed:

First-That the entry must be made within 15 days after the master's report of the arrival of the importing vessel.

Second-That it shall be made in writing.

Third-That it specify the name of the importing vessel and the name of her master.

Fourth-That it specify the port or place from which the merchandise was imported.

Fifth-That it specify the particular marks and numbers of each particular package or parcel.

Sixth-That it specify the denominations, and prime cost, including charges, of each particular package or parcel.

Seventh-That it specify, if the merchandise is in bulk, the quantity, quality and prime cost, including charges thereof.

Eighth-That it specify the species of money in which the invoices thereof are made out.

Ninth That it be subscribed to by the person making it, whether owner, consignee or agent.

It should also be borne in mind, that under the provisions of Paragraph I of Section III of the Tariff Act of October 3, 1913 (Chapter VI, Section 4):

First-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.

Second-That the failure to make such additions on entry as to raise the invoice value 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, may involve the assessment of additional duties for undervaluation and possible seizure and forfeiture of the merchandise.

Third-That the failure to make such deductions on entry from the cost or value given in the invoice as will 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, may, in view of the proviso to Par. I of Sec. III of the

Tariff that "The duty shall not, however, be assessed in any case upon an amount less than the entered value," result in the assessment of duties on a valuation in excess of the actual foreign market value of the merchandise at the time of exportation to the United States.

Fourth-That relief from the payment of additional duties for undervaluation cannot be granted unless the undervaluation on entry was due to a manifest clerical error. (Chap. VII,

Sec. 7.)

Fifth-That relief from the payment of excessive duties on account of overvaluation on entry cannot be granted unless such overvaluation was due to a "manifest clerical error" within the meaning of Paragraph Y of Section III of the Tariff Act of October 3, 1913. (Chap. XXII, Sec. 1.)

As the term "Manifest Clerical Error" as used in the tariff has been interpreted strictly, having been held by the Board of United States General Appraisers and by the United States Court of Customs Appeals to contemplate only such an error as is clearly "manifest on the face of the papers," it becomes a matter of the greatest importance that extraordinary care be exercised in preparing the entry for filing with the Collector. With a view, therefore, of aiding the importer, or his Custom House broker, in the preparation of the entry and in securing the greatest possible clarity therein, the following formula is submitted. It will be observed that it follows the provisions of the statute closely and is so arranged as to show each successive step in its regular order. The next step will be constantly before the importer, or his Custom House broker, preparing the entry and the possibility of omissions and clerical error will be greatly reduced thereby. However, should errors unfortunately arise, they will in all probability become manifest, and as such subject to correction and relief under Paragraphs I and Y of Section III of the Act of

October 3, 1913. (Chapter VII, Section 7.) (Chapter XXII, Section 1.)

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As this formula so prepared will contain all necessary information bearing on the importation, may form the basis of the Custom House entry by extracting therefrom so much of the data required under any special form prescribed by the Secretary of the Treasury to meet the requirements of the statute, as well as for statistical purposes, or otherwise.

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Consigned to.

Entered by.

(Owner, Agent or Custom House Broker.)

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