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PEEFACE

It is well known that the average importer is necessarily so much engrossed in the successful marketing of his goods that he has little or no time to devote to an exhaustive study of the customs laws and the procedure thereunder attending the importation of goods from abroad and their passage through the customs. He must, therefore, in these matters necessarily rely upon his customs broker to secure the expeditious entry and delivery of his goods after they have arrived in this country.

Customs laws and tariff schedules have been in the past primarily framed with a view to securing revenue to defray the running expenses of the Government. Such laws therefore contain many very positive provisions which it is incumbent upon the importer to comply with. Above all, the duties must be paid promptly. Certain well defined remedies are also provided for, with the view of securing a review by reappraisement, or reclassification, or the correction of errors, as the case may be, should the duties assessed, in the opinion of the importer, be excessive. It is with a view, therefore, that the importer and his broker may at all times be fully advised as to their rights in the matter that the requirements of the law and the remedies provided for thereunder have been concisely and clearly set out in the following pages.

It has become my firm conviction, after an experience of more than twenty-five years in the Customs Service at Washington as examiner, law clerk

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and Assistant Chief, Division of Customs, Secretary's Office, Treasury Department, that with but rare exceptions it is the desire of the importer to comply fully and promptly with the requirements of the customs laws. I feel confident, therefore, that the information contained in this volume will prove of invaluable service, not only to the importer and his customs broker, but to the foreign shipper, forwarder, banker and warehouseman, as well as to all others whose business may bring them in contact with the administration of the United States tariff and Customs Laws.

George Koehler. Washington, D. C.

September, 1919.

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