Customs Regulations of the United States

(2) The internal revenue tax on tobacco materials, tobacco products, and cigarette papers and tubes valued not in excess of $250 in a shipment imported by mail shall be paid on the basis of a return made on the mail entry. An additional legible copy of the entry form, marked or stamped "For Internal Revenue Purposes," shall be prepared for each entry covering such articles subject to Part 275 of the regulations of the Internal Revenue Service (26 CFR Part 275) if tax is payable upon release under such entry. The separate statement required for tax purposes by section 275.81 (26 CFR 275.81) shall be made on the entry form in such case. The duty and any applicable tax will be collected by the postal service for the Customs Service at the time of delivery of the shipment. A copy of the entry (return) will be given to the importer as a receipt for payment. Mail shipments of such articles released for consumption are subject to compliance with the package and notice requirements under 26 CFR Part 275 unless specifically exempted therefrom as indicated in section 11.3 of the se regulations. Such articles may not be released under the mail entry procedure on the basis of a claim for release without payment of tax by a manufacturer or dealer specified in Part 275. If a claim is made at the time of delivery for release without payment of tax based on any of the provisions in Part 275 for a manufacturer of tobacco products, a manufacturer of cigarette papers and tubes, or a dealer in tobacco materials to obtain release of any such articles without payment of tax, the shipment shall be returned by the postal service to the port of entry or sent to the nearest customs office at which appropriate release as claimed may be arranged by the addressee.

TDs 54875, 55472.

(b) When appropriate, the immediate packages of the merchandise shall be TDs 37228, 44623, stamped by customs officers before the shipment is released for delivery.

54393.

(c) United States customs duty and internal-revenue tax on mail shipments TDs 44208, 49328. of cigars for informal entry, dispatched to the United States under the provisions

of the parcel-post convention with Cuba, effective September 1, 1930, may, at the

option of the sender, be prepaid at Miami or Tampa, Fla., upon condition:

(1) That all such mail shipments of cigars from Cuba be sent in mail sacks addressed to the postmaster at Miami or Tampa for customs examination at either of those ports;

(2) That the Cuban sender will authorize, in writing, his representative TD 54875. at Miami or Tampa to prepay the customs duty and internal-revenue tax on each mail parcel before it is returned to the postmaster for delivery or dispatch to destination; and

(3) That each parcel, before dispatch to the United States, be plainly stamped "Customs duty and internal-revenue tax on this parcel to be paid at Miami (or Tampa), Fla."

(d) For each prepaid shipment the customs officer shall prepare customs Form 5119 in quadruplicate. When tax is applicable, an additional legible copy marked or stamped "For Internal Revenue Purposes," shall be prepared. All copies shall have separately shown thereon in such case the statement for tax purposes required by section 275.81 of the regulations of the Internal Revenue Service (26 CFR 275.81). Two copies shall be signed by the collector or the deputy collector and the sender's representative. One of these copies shall be given to the representative as a receipt for the duty and tax paid.

TDs 44208, 49328, 53336, 54875, 55472.

(e) Each prepaid parcel shall be legibly stamped on the addressed side TDs 44208, 49328, "U. S. customs duty and internal-revenue tax prepaid at Miami (or Tampa), 54875. Fla." followed by the mail entry number and the initials of two customs employees certifying to the appraisal of the merchandise and the collection of the duty and internal-revenue tax.

9.9 Merchandise conditionally free.--(a) When the contents of a parcel may TDS 38386, 45408, be conditionally free under the Tariff Schedules of the United States, the attached 53268, 55978, blank form of declaration for free entry shall be properly executed and returned

to the postal authorities by the addressee in order to obtain free entry.

68-209.

(b) When an institution files evidence to show that it is entitled to import CIE 135/39. TDs drawings, engravings, and other merchandise free of duty under item 850.10 or 50000, 53336, 55978, item 851.10, Tariff Schedules of the United States, the name of such institution shall be placed on a free list to be kept by the collector for that purpose, if the institution agrees in writing to notify the collector in the event goods not for the sole use of the institution arrive addressed to the institution. A mail importation of such merchandise, regardless of value, addressed directly to such an institution shall be passed free of duty without requiring compliance with paragraph (a) of this section and without issuing a mail entry.

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(c) A conditionally free shipment from any United States insular possession, except Puerto Rico, valued over $25 but not over $250, when accompanied by the documentary evidence required by section 7.8 of these regulations, and any such shipment valued at $25 or less, may be passed without issuance of a mail entry if the collector is satisfied that the merchandise is entitled to free entry. In the case of each such shipment valued over $250, formal entry shall be required and the provisions of parts 7 and 8 of these regulations shall be followed.

9.10 Dissatisfied addressees; delivery under a resident's $100 or $200 exemption; undelivered dutiable parcels.--(a) Except as provided in paragraph (c), if the addressee of a shipment covered by a mail entry is dissatisfied with the amount assessed, he may (1) elect to pay the amount, take delivery of the shipment and petition the collector of customs to reliquidate the entry; or (2) refuse to accept the shipment and provide the postmaster with a written statement of his objections. In the latter case, the postmaster shall forward the addressee's protest to the customs office that issued the entry, accompanied by such invoices or other evidence submitted by the addressee, and retain custody of the shipment until advice is received from the issuing customs office as to the disposition to be made.

(b) If the collector of customs is satisfied that the protest of an addressee of a mail shipment against the amounts assessed is valid, the collector may reclassify the merchandise or amend the value, even though the merchandise has been delivered to the addressee. A mail entry may be reliquidated to allow a claim of the addressee after the expiration of 60 days after liquidation only if a protest has been filed in the form and manner prescribed in section 514, Tariff Act of 1930, or if the claim is allowable under section 520 (c)(2), Tariff Act of 1930, as amended.

(d) If for any reason an undelivered parcel known or supposed to be dutiable is not returned to the country of origin, it will be delivered to the proper customs officer for disposition under the customs laws and regulations governing seized or unclaimed merchandise. (Sec. 514, 46 Stat. 734; 19 U. S. C. 1514.)

9.11 Exportation by mail; plant material.--(a) Articles imported into the United States from foreign countries may be exported in the registered or ordinary mails, or in registered, insured, or ordinary parcel post, without the payment of duties that may have accrued thereon, if the articles have remained continuously in the custody of the Government (customs or postal authorities), and the packages containing such articles are inspected and mailed under customs supervision. Waiver of the right to withdraw the package from the mails shall be endorsed on each package to be so exported and signed by the exporter. Export entries or withdrawals for exportation, as the case may be, shall be filed for such articles except those imported by mail (1) which are unclaimed or refused and are returned by the Post Office Department to the country of origin as undeliverable mail or (2) for which a formal entry has not been filed and which are remailed from continuous customs or postal custody to Canada. See sections 8.45 and 22.27; and as to articles released from continuous Government custody for which return to customs custody is appropriate prior to exportation, see sections 10.8, 10.17, 10.38, and 22.33.

(b) Shipments of plant material may be imported by mail free of duty for immediate exportation by mail subject to the following regulations, which have been approved by the Department of Agriculture and the Post Office Department:

(1) Each shipment shall be dispatched in the mails from abroad, accompanied by a yellow and green special mail tag bearing the serial number of the permit for entry for immediate exportation or immediate transportation and exportation, issued by the United States Department of Agriculture, and also the postal form of customs declaration.

(2) Upon arrival, the shipment shall be detained by or redispatched to the postmaster at Washington, D. C., Brownsville, Texas, Hoboken, New Jersey, Honolulu, Hawaii, Laredo, Texas, Miami, Florida, San Francisco, California, San Juan, Puerto Rico, San Pedro, California, or Seattle, Washington, as may be appropriate, according to the address on the green and yellow tag, and there submitted to the customs officer and the Federal quarantine inspector. The merchandise shall under no circumstances be permitted to enter the commerce of the United States.

8 Liquidation of mail entries are subject to protest as in the case of formal entries. Importations in the mails are not subject to appeal for reappraisement unless formal entry has been made.

(3) After inspection by the customs and quarantine officers, and with their approval, the addresse or his authorized agent shall repack and readdress the mail parcel under customs supervision; affix to the parcel the necessary postage; and comply with other mailing requirements, after which the parcel shall be delivered to the postmaster for exportation by mail pursuant to paragraph (a) of this section. The contents of the original parcel may be subdivided and exported in separate parcels of like manner.

(4) It will not be necessary to issue a customs mail entry nor to require formal entry of the shipments.

(5) The mail shipments referred to shall be accorded special handling

only at the points specified in subparagraph (2).

(6) The foregoing procedure shall not affect the movement of plant mate

rial in the international mails in transit through the United States.

9.12 Prohibited and restricted mail importations; seizure under the customs TDs 49754, 50061, laws.--(a) Each mail shipment of admissible arms, implements of war, or other 51344, 53866. nonexplosive munitions of war designated in the United States Munitions List (22 CFR, Parts 121-128), issued pursuant to section 414 of the Mutual Security Act of 1954 (22 U.S.C. 1934), shall be detained by customs until an import license from the Secretary of State has been submitted for such shipment. Likewise, a shipment of firearms, as that term is defined in the National Firearms Act, as amended (26 U. S. C. 5848), shall be detained by customs until an import permit from the Commissioner of Internal Revenue has been submitted by the addressee. If the import license or the import permit is found to be in proper form, the mail parcel shall be endorsed by customs to show that it is entitled to entry and released to the postmaster for delivery or dispatch to destination in the mails, subject to any duties that may accrue and to other customs requirements applicable thereto. Pistols, revolvers, and other firearms capable of being concealed on the person are nonmailable, with certain exceptions (18 U. S. C. 1715), and when received in the mails such nonmailable articles are subject to seizure and forfeiture under the customs laws.

7 USC 159; TDs 36379, 38023, 39805 (20),

(b) Plants and plant products, including seeds and bulbs of all kinds, may be imported into the United States only under the conditions set forth in the plant quarantine act, amendments thereto, and regulations thereunder. All such articles shall be submitted through customs officials to plant quarantine inspectors of the United States Department of Agriculture for fulfillment of the requirements 50061, 50891. of the law.

(c) Certain viruses, serums, toxins, and other biological products, as well as organisms and vectors, are subject to import restrictions (see secs. 12.1712.23). In all cases mail shipments of such products shall be submitted to customs representatives who shall communicate with the addressees and determine whether such importations are in compliance with the law and regulations. (d) All mail shipments containing articles, except lottery matter and contraceptive literature, which are prohibited importation and all mail shipments containing articles subject to seizure as being imported or brought into the United States in any manner contrary to law shall be immediately taken and held by customs officers for appropriate treatment under the customs laws. All mail parcels which are known or believed to contain merchandise and of which the addressee refuses to take delivery, or for which the addressee declines to make formal entry when requested by the customs officer in cases where the appraised value exceeds the value shown in the declaration or invoice, will be delivered to customs officers for treatment under the customs laws upon production to the postmaster concerned of satisfactory evidence of fraudulent intent on the part of any of the persons mentioned in this paragraph. In all cases where articles are seized by customs officers, notice shall be given by customs officers to the addressee of that fact and the reason therefor.

48257,

48257, 48512, 49788,

TDs 29828, 36354, 38095, 39305(20),

53336.

18 USC 43, 44,
1716, 1761, 1762;
and ch. 9;

TDs 36920,39805
(17c). P. L. and R.
(1948), secs. 35.13-
35. 16,117.1,117.2.
Copyrights: 17 USC
106-109. TD31754.

Firearms: 18 USC
1715, TDs 42011,
42364. Gold: CIE

712/39.
Liquors: CIE
1518/39, Narcotics:

21 USC ch. 6. Postage Stamp Reproductions: TD42736, 52970.

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18 USC 1301; TD 36920; 18 USC

1461, TD 51344.

(e) Mail parcels of all classes, sealed or unsealed, which upon inspection or examination are found to contain or are supposed to contain lottery matter prohibited importation under section 305, Tariff Act of 1930, or enclosures pertaining thereto, will be retained by the Postal Service, or shall be delivered to that Service by the Customs Service, for disposition under the postal laws and regulations. If such a parcel is found to contain other merchandise, the parcel shall be held by, or delivered to, the Customs Service for appropriate treatment under the customs laws and regulations. Mail parcels which upon inspection or examination are found to contain contraceptive literature will be retained by the Postal Service, or shall be delivered to that Service by the Customs Service, for disposition under the postal laws and regulations. If the Postal Service shall determine in any case that it is proper to release contraceptive literature to an addressee, such literature before delivery to the addressee will be turned over to the nearest customs officer located at a post office for treatment by customs in the same manner as other articles imported in the mails. (Sec. 305, 46 Stat. 688, as amended; 19 U.S.C. 1305.)

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