regular duty are not available, the collector shall assign available customs officers or employees in accordance with the request to perform any services which may lawfully be performed by them during regular hours of business, but only if the person requesting such services gives a bond in a penal sum to be fixed by the collector, conditioned to pay the compensation and expenses of such customs officers and employees, who shall be entitled to rates of compensation fixed on the same basis and payable in the same manner and upon the same terms and conditions as in the case of customs officers and employees assigned to duty in connection with lading or unlading at night or on Sunday or a holiday. If qualified customs officers or employees on regular duty are available to perform the requested services, they shall perform such services without extra compensation.

NOTE. The above amendments are made by section 8 of the bill.

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(TARIFF ACT OF 1930) SECTION 459. CONTIGUOUS COUNTRIES-REPORT AND MANIFEST The master of any vessel of less than five net tons carrying merchandise and the person in charge of any vehicle arriving in the United States from contiguous country, shall immediately report his arrival to the customs officer at the port of entry or customhouse which shall be nearest to the place at which such vessel or vehicle shall cross the boundary line or shall enter the territorial waters of the United States, and if such vessel or vehicle have on board any merchandise, shall produce to such customs officer a manifest as required by law, and no such vessel or vehicle shall proceed farther inland nor shall discharge or land any merchandise, passengers, or baggage without receiving a permit therefor from such customs officer. [The master of any such vessel, or the person in charge of any such vehicle who fails to report arrival in the United States as required by the provisions of this section shall be subject to a fine of $100 for each offense. If any merchandise or baggage is unladen or discharged from any such vessel or vehicle without a permit therefor, the same, together with the vessel or vehicle in which imported, shall be subject to forfeiture; and if any passenger is unladen or discharged from any such vessel or vehicle without a permit therefor the master of such vessel or the person in charge of such vehicle shall be liable to a penalty of $500 for each such passenger so unladen or discharged.] Any person importing or bringing merchandise into the United States from a contiguous country otherwise than in a vessel or vehicle shall immediately report his arrival to the customs officer at the port of entry or customhouse which shall be nearest to the place at which he shall cross the boundary line and shall present such merchandise to such customs officer for inspection. NOTE. The above amendments are made by section 9 (a) of the bill.

(TARIFF ACT OF 1930) SECTION 460. SAME-PENALTIES FOR FAILURE TO REPORT OR FILE MANIFEST

The master of any vessel or the person in charge of any vehicle who fails to report arrival in the United States as required by the preceding section, or if so reporting proceeds further inland without a permit from the proper customs officer, shall be subject to a penalty of $100 for each offense. If any merchandise is imported or brought into the United States in any vessel or vehicle, or by any person otherwise than in a vessel or vehicle, from a contiguous [country without being] country, which vessel, vehicle, or merchandise is not so reported to the [collector] proper customs officer; or [in case of the neglect or failure of] if the master of [the] such vessel or the person in charge of [the] such vehicle fails to file a manifest [therefor,] for the merchandise carried therein, or discharges or lands such merchandise without a permit; such merchandise and the vessel or [vehicle] vehicle, if any, in which it was imported or brought into the United States shall be subject to forfeiture; and the master of such vessel or the person in charge of such [vehicle] vehicle, or the person importing or bringing in merchandise otherwise than in a vessel or vehicle, shall, in addition to any other penalty, be liable to a penalty equal to the value of the merchandise [imported in such vessel or vehicle] which was not reported, [to the collector] or not included in the [manifest.] manifest, or which was discharged or landed without a permit. If any vessel or vehicle not so reported carries any passenger; or if any passenger is discharged or landed from any such vessel or vehicle before it is so reported, or after such report but without a permit; the master of the vessel or the person in charge of the vehicle shall, in addition to any other penalty, be liable to a penalty of $500 for each passenger so carried, discharged or landed.

NOTE.-The above amendments are made by section 9 (b) of the bill.

(TARIFF ACT OF 1930) TITLE IV. ADMINISTRATIVE PROVISIONS

PART II. REPORT, ENTRY, AND UNLADING OF VESSELS AND VEHICLES

SECTION 467. SPECIAL INSPECTION, EXAMINATION, AND SPEECH

Whenever a vessel from a foreign port or place or from a port or place in any Territory or possession of the United States arrives at a port or place in the United States or the Virgin Islands, whether directly or via another port or place in the United States or the Virgin Islands, the collector of customs for such port or place of arrival may, under such regulations as the Secretary of the Treasury may prescribe and for the purpose of assuring compliance with any law, regulation, or instruction which the Secretary of the Treasury or the Customs Service is authorized to enforce, cause inspection, examination, and search to be made of the persons, baggage, and merchandise discharged or unladen from such vessel, whether or not any or all such persons, baggage, or merchandise has previously been inspected, examined, or searched by officers of the customs.

NOTE.-The above section is entirely new and not in substitution of any existing provision of law. This amendment is made by section 10 of the bill.

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(TARIFF ACT OF 1930) SECTION 484. ENTRY OF MERCHANDISE

(f) PACKAGES INCLUDED.-If any of the certificates or documents necessary to make entry of any part of merchandise arriving on one vessel or vehicle and consigned to one consignee have not arrived, such part may be entered subsequently, and notation of the packages or cases to be omitted from the original entry shall be made thereon. One or more packages arriving on one vessel or vehicle addressed for delivery to one person and imported in another package containing packages addressed for delivery to other persons may be separately entered, under such rules and regulations as the Secretary of the Treasury may prescribe. All other merchandise arriving on one vessel or vehicle and consigned to one consignee shall be included in one [entry.] entry, unless the Secretary of the Treasury shall authorize the inclusion of portions of such merchandise in separate entries under such rules and regulations as he may prescribe.

(TARIFF ACT OF 1930) SECTION 491. UNCLAIMED MERCHANDISE

Any entered or unentered merchandise [of which possession has been taken by the collector] (except merchandise entered under section 557 of this Act, but including merchandise entered for transportation in bond or for exportation) which shall remain in [bonded warehouse or public store] customs custody for one year from the date of importation [without entry] thereof, [having been made and the] without all duties and storage or other charges thereon having been paid, [and any merchandise, destined to a foreign country, entered for transportation in bond through the United States, which shall remain in the United States during a period of one year from the date of its arrival at the port of exit (but in no case less than one year after the effective date of this Act) without having been entered for consumption or warehouse,] shall be considered unclaimed and abandoned to the Government and shall be appraised by the appraiser of merchandise and sold by the collector at public auction under such regulations as the Secretary of the Treasury shall prescribe. All gunpowder and other explosive substances and merchandise liable to depreciation in value by damage, leakage, or other cause to such extent that the proceeds of sale thereof may be insufficient to pay the duties, storage, and other charges, if permitted to remain in public store or bonded warehouse for a period of one year, may be sold forthwith, under such regulations as the Secretary of the Treasury may prescribe. Merchandise subject to sale hereunder or under section 559 of this Act may be entered or withdrawn for consumption at any time prior to such sale upon payment of all duties, storage, and other charges, and expenses that may have accrued thereon, but such merchandise after becoming

subject to sale may not be exported prior to sale without the payment of such duties, charges, and expenses nor may it be entered for warehouse. The computation of duties for the purposes of this section and sections 493 and 559 of this Act shall be at the rate or rates applicable at the time the merchandise becomes subject to sale. NOTE.-The above amendments are made by section 12 (a) and (b) of the bill.

(TARIFF ACT OF 1930) SECTION 499. EXAMINATION OF MERCHANDISE Imported merchandise, required by law or regulations made in pursuance thereof to be inspected, examined, or appraised, shall not be delivered from customs custody, except as otherwise provided in this Act.] under such bond or other security as may be prescribed by the Secretary of the Treasury to assure compliance with all applicable laws, regulations, and instructions which the Secretary of the Treasury or the Customs Service is authorized to enforce, until it has been inspected, examined, or appraised, and is reported by the appraiser to have been truly and correctly invoiced and found to comply with the requirements of the laws of the United States. The collector shall designate the packages or quantities covered by any invoice or entry which are to be opened and examined for the purpose of appraisement or otherwise and shall order such packages or quantities to be sent to the public stores or other places for such purpose. Not less than one package of every invoice and not less than one package of every ten packages of merchandise, shall be so designated unless the Secretary of the Treasury, from the character and description of the merchandise, is of the opinion that the examination of a less proportion of packages will amply protect the revenue and by special regulation or instruction, the application of which may be restricted to one or more individual ports or to one or more importations or one or more classes of merchandise, permit a less number of packages to be examined. The collector or the appraiser may require such additional packages or quantities as either of them may deem necessary. If any package is found by the appraiser to contain any article not specified in the invoice and he reports to the collector that in his opinion such article was omitted from the invoice with fraudulent intent on the part of the seller, shipper, owner, or agent, the contents of the entire package in which such article is found shall be liable to seizure, but if the appraiser reports that no such fraudulent intent is appraent then the value of said article shall be added to the entry and the duties thereon paid accordingly. If a deficiency is found in quantity, weight, or measure in the examination of any package, report thereof shall be made to the collector, who shall make allowance therefor in the liquidation of duties.

No appraisement shall be held invalid on the ground that the required number of packages or the required quantity of the merchandise was not designated for examination or, if designated, was not actually examined, unless the party claiming such invalidity shall establish that merchandise in the packages or quantities not designated for examination, or not actually examined, was different from that actually examined and tha' the difference was such as to establish the incorrectness of the appraiser's return of value; and then only as to the merchandise for which the value returned by the appraiser is shown to be incorrect.

NOTE.-The above amendments are made by sections 13, and 14 (a) of the bill.

(TARIFF ACT OF 1930) SECTION 501. NOTICE OF APPRAISEMENT-REAPPRAISEMENT

(a) The collector shall give written notice of appraisement to the consignee, his agent, or his attorney, if (1) the appraised value is higher than the entered value, or (2) a change in the classification of the merchandise results from the appraiser's determination of value. The decision of the appraiser shall be final and conclusive upon all parties unless a written appeal for a reappraisement is filed with or mailed to the United States Customs Court by the collector within sixty days after the date of the appraiser's report, or filed by the consignee or his agent with the collector within thirty days after the date of personal delivery, or if mailed the date of mailing of written notice of appraisement to the consignee, his agent, or his attorney. No such appeal filed by the consignee or his agent shall be deemed valid, unless he has complied with all the provisions of this Act relating to the entry and appraisement of such merchandise. Every such appeal shall be transmitted with the entry and the accompanying papers by the collector to the United States Customs Court and shall be assigned to one of the judges, who shall in every case, after affording the parties an opportunity to be heard on the merits, determine the value of the merchandise from the evidence in the entry record and that adduced at the hearing. Appraising and examining officers shall be competent

to testify at the hearing as to facts within their knowledge or obtained from records kept by them concerning the merchandise notwithstanding that the original appraisement may for any reason be held invalid or void and that the merchandise or samples thereof be not available for reexamination. Reasonable notice shall be given to the importer and to the person designated to represent the Government in such proceedings of the time and place of the hearing, at which the parties and their attorneys shall have an opportunity to introduce evidence and to hear and crossexamine the witnesses of the other party and to inspect all samples and all papers admitted or offered as evidence. In finding such value affidavits and depositions of persons whose attendance can not reasonably be had, price lists and catalogues, reports or depositions of consuls, customs agents, collectors, appraisers, assistant appraisers, examiners, and other officers of the Government may be admitted in evidence. Copies of official documents, when certified by an official duly authorized by the Secretary of the Treasury, may be admitted in evidence with the same force and effect as original documents. The value found by the appraiser shall be presumed to be the value of the merchandise and the burden shall rest upon the party who challenges its correctness to prove otherwise.

(b) The judge shall, after argument on the part of any of the interested parties requesting to be heard, render his decision in writing together with a statement of the reasons therefor and of the facts on which the decision is based. Such decision shall be final and conclusive upon all parties unless within thirty days from the date of the filing of the decision with the collector an application for its review shall be filed with or mailed to the United States Customs Court by the collector or other person authorized by the Secretary of the Treasury, and a copy of such application mailed to the consignee, or his agent or attorney, or filed by the consignee, or his agent or attorney, with the collector, by whom the same shall be forthwith forwarded to the United States Customs Court. Every such application shall be assigned by the court to a division of three judges, who shall consider the case upon the samples of the merchandise, if there be any, and the record made before the single judge, and, after hearing argument on the part of any of the interested parties requesting to be heard, shall affirm, reverse, or modify the decision of the single judge or remand the case to the single judge for further proceedings, and shall state its action in a written decision, to be forwarded to the collector, setting forth the facts upon which the finding is based and the reasons therefor. The decision of the United States Customs Court shall be final and conclusive upon all parties unless an appeal shall be taken by either party to the Court of Customs and Patent Appeals upon a question or questions of law only within the time and in the manner provided by section 198 of the Judicial Code, as amended.

(c) If, in the final determination of a protest, the appraisement of merchandise is found to have been invalid, the proper dutiable value of such merchandise shall be determined by the United States Customs Court in the manner provided for by this section.

NOTE. The above amendments are made by section 14 (b) of the bill.

(TARIFF ACT OF 1930) SECTION 516. APPEAL OR PROTEST BY AMERICAN PRODUCERS

(b) CLASSIFICATION.-The Secretary of the Treasury shall, upon written request by an American manufacturer, producer, or wholesaler, furnish the classification [of] of, and the rate of duty, if any, imposed [upon] upon, designated imported merchandise of a class or kind manufactured, produced, or sold at wholesale by him. If such manufacturer, producer, or wholesaler believes that the proper rate of duty is not being assessed, he may file a complaint with the [Secretary of the Treasury] Secretary, setting forth a description of the merchandise, the classification, and the rate or rates of duty he believes proper, and the reasons for his belief. If the Secretary decides that the classification [of] of, or rate of duty assessed [upon] upon, the merchandise is not correct, he shall notify the collectors as to the proper classification and rate of duty and shall so inform [such manufacturer, producer, or wholesaler] the complainant, and such rate of duty shall be assessed upon all such merchandise [imported] entered for consumption or withdrawn from warehouse for consumption after thirty days after the date [of] such notice to the [collectors.] collectors is published in the weekly Treasury Decisions. If the Secretary decides that the classification and rate of duty are correct, he shall so inform [such manufacturer, producer, or wholesaler, and] the complainant. [shall, under such regulations as he may prescribe, cause publication to be made of his decision, together with notice that the classification of and the rate of duty on all such merchandise imported or withdrawn from

warehouse after the expiration of thirty days after such publication will be subject to the decision of the United States Čustoms Court in the event that a protest is filed under the provisions of this subdivision.] If dissatisfied with the decision of the Secretary, [such manufacturer, producer, or wholesaler] the complainant may file with [him a] the Secretary, not later than thirty days after the date of such decision, notice that he desires to protest the classification of, or [the] rate of duty [imposed upon the merchandise,] assessed upon, the merchandise, [and upon] Upon receipt of such notice from the complainant, the Secretary shall cause publication to be made of his decision as to the proper classification and rate of duty and of the complainant's desire to protest, and shall thereafter furnish [him] the complainant with such information as to the entries and consignees of such merchandise, entered after the [expiration of thirty days after the publication of the decision of the [Secretary,] Secretary at the port of entry designated by the [manufacturer, producer, or wholesaler] complainant in his notice of desire to protest, as will enable [him] the complainant to protest the classification [of] of, or [the] rate of duty imposed [upon] upon, such merchandise [when liquidated] in the liquidation of such entry at such port. The Secretary shall direct the collector at such port to notify such [manufacturer, producer, or wholesaler] complainant immediately [upon the liquidation ofĺ when the first of such entries [to be liquidated,] is liquidated. [Such manufacturer, producer, or wholesaler may file, within] Within thirty days after the date of such liquidation, the complainant may file with the collector [of] at such port a protest in writing setting forth a description of the merchandise and the classification and [the] rate of duty he believes proper. [Upon the filing of any such protest the collector shall notify the Secretary of the Treasury who shall order the suspension, pending the decision of the United States Customs Court upon such protest, of the liquidation, at all ports, of all unliquidated entries of such merchandise imported or withdrawn from warehouse after the expiration of thirty days after the publication of the Secretary's decision. entries of such merchandise so imported or withdrawn shall be liquidated, or if already liquidated, shall, if necessary, be reliquidated, in conformity with such decision of the United States Customs Court. If, upon appeal to the Court of Customs and Patent Appeals, the decision of the United States Customs Court is reversed, the classification of the merchandise and the rate of duty imposed thereon shall be in accordance with the decision of the Court of Customs and Patent Appeals, and any necessary reliquidation shall be made. The provisions of this subdivision shall apply only in the case of complaints filed after the effective date of this Act.] Notwithstanding such protest is filed, merchandise of the character covered by the published decision of the Secretary, when entered for consumption or withdrawn from warehouse for consumption on or before the date of publication of a decision of the United States Customs Court or of the United States Court of Customs and Patent Appeals, rendered under the provisions of subsection (c) of this section, not in harmony with the published decision of the Secretary, shall be classified and the entries liquidated in accordance with such decision of the Secretary, and, except as otherwise provided in this Act, the liquidations of such entries shall be final and conclusive upon all parties. If the protest of the complainant is sustained in whole - or in part by a decision of the United States Customs Court or of the United States Court of Customs and Patent Appeals, merchandise of the character covered by the published decision of the Secretary, which is entered for consumption or withdrawn from warehouse for consumption after the date of publication of such court decision, shall be subject to classification and assessment of duty in accordance with the final judicial decision on the complainant's protest, and the liquidation of entries covering such merchandise so entered or withdrawn shall be suspended until final disposition is made of such protest, whereupon such entries shall be liquidated, or if necessary, reliquidated in accordance with such final decision.

NOTE. The above amendments are made by section 15 (a) of the bill.

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(TARIFF ACT OF 1930) SEC. 520. REFUNDS [BY SECRETARY OF THE TREASURY

AND ERRORS

All

(a) [AUTHORIZED.-] The Secretary of the Treasury is hereby authorized to refund duties [and correct errors in liquidation of entries] or other receipts in the following cases:

(1) EXCESS [DEPOSIT] DEPOSITS.-Whenever it is ascertained on [final] liquidation or reliquidation of an entry that more money has been deposited or paid as duties than was required by law to be so deposited or paid;