T. D. 35416. If the merchandise has been purchased or agreed to be purchased, the invoice must be made out in the currency paid or agreed to be paid therefor, and must specify when, where, and from whom purchased. If the merchandise is consigned for sale in the United States or is imported otherwise than on a purchase or an agreement to purchase, the invoice must be made out in the currency of the place or country whence the importation is made. All invoices must contain a correct, complete, and detailed description of the merchandise and of the packages, wrappings, or other coverings or containers thereof. Such description must include the name, if any, by which each item is known to the trade in the country of production or exportation, and show the kind, quality, and component parts of the merchandise. R. S., 2837. T. Ds. 33557, 34580, par. 6. R. S., 2903. One copy of the invoice will be filed in the consular office, the duplicate copy will be delivered to the shipper to be forwarded to the consignee for use on entry, and the triplicate will be forwarded by the consul to the collector of customs at the port at which entry is to be made. When merchandise is to be entered for immediate transportation without appraisement, a quadruplicate copy will be delivered by the consul to the exporter for use in making the I. T. entry. Invoices must be made out on firm and durable paper in a legible manner on one side of the paper only, and with ink not liable to fade, and must contain the quantities of the merchandise in the weights and measures of the country of exportation. When merchandise is purchased by the gross weight the invoice should so state. Press copies will not be accepted for customs purposes. Triplicate invoices received at ports of entry will be filed at such ports. The accompanying descriptive list, Consular Form 142, will be certified after verification. and the insertion of any details omitted, and then transmitted to headquarters port to be forwarded to the Auditor for the State and Other Departments. Art. 205. Certificates of depreciation.-If the currency paid or agreed to be paid is depreciated, a currency certificate, Consular Form 144, should be attached to the invoice showing the percentage of depreciation as compared with the corresponding standard coin currency, and also showing the value in such standard coin currency of the total amount of the depreciated currency paid for the merchandise included in the invoice. If the invoice be certified by a consul of a foreign nation or by two merchants (as provided by article 206) the currency certificate may be issued by said consul or the merchants. Such certificates of depreciation should be attached to all invoices covering merchandise purchased and paid for in depreciated currency, whether dutiable or free of duty. Act Oct. 3, T. 21703, 21769, 25801, 26531, 28999, 34163, Art. 206. Declaration and certification.-All such in- 1913, sec. III, voices shall, at or before the shipment of the mer- Par. Ds. 11954, chandise, be produced to the consular officer of the 11962, 20335, United States of the consular district in which the mer- 22291, 22388, 22419, 22571, chandise was manufactured or purchased or contracted 22646, 22787 23484, 23754, 23789, to be delivered from, or when purchases or agreements 26494, for purchase are made in several places, in the consular 27176, 27243, district where the merchandise is assembled for ship- 34542, 35311, ment, as the case may be, for export to the United States, and shall have indorsed thereon, when so produced, a declaration signed by the purchaser, seller, manufacturer, owner, or agent setting forth that the invoice is in all respects correct and true and was made at the place from which the merchandise is to be exported to the United States. When it is impracticable to have invoices certified by an American consular officer, they may be, upon authorization from the Secretary of State, to be published from time to time in the Treasury Decisions, certified before a consular officer of a friendly nation, or, if there be no such consular officer available, before two reputable merchants. 35427. R. S. 2844. Act Oct. 3, Art. 207. Specifications of price or value and charges. 1913, sec. IIL When goods are purchased or agreed to be purchased, par s T. Ds. 22934. the invoice therefor must set forth the sale price and 23931, 34542. separately specify all charges and whether or not in cluded in the sale price. The charges to be specified shall include: Insurance, commissions, brokerage, inland freight, packing charges, including boxing, tilloting, cartons, packing, and similar charges. The amount of all duties remitted, drawback, or bounties received or to be received upon the exportation of the goods. When it is impracticable for the shippers to specify any of such charges because unascertained at the time of shipment, or to be paid by the consignee, or for other Act Oct. 3, 1918, sec. III, par. W. T. D. 34542. T. D. 34542. T. Ds. 11139, 13499, 14806, 21592. reasons, such charges may be omitted and the cause of the omission stated. In case goods are shipped otherwise than on purchase or agreement to purchase, the invoice must set forth the actual market value in the usual wholesale quantities in the principal markets of the country of exportation at the time of exportation in their condition packed ready for shipment, and shall include or separately specify the cost of inland freight, if any, and packing charges, including boxing, tilloting, cartons, packing, and similar charges. Art. 208. Invoicing of assembled merchandise obtained in different consular districts.-Merchandise purchased or manufactured in different consular districts in the same country, assembled for shipment and embraced in a single invoice and consulated at the shipping point, must have attached thereto the original bills or invoices, if there be any, or extracts therefrom, showing the prices actually paid, contracted to be paid, fixed, or determined. Art. 209. Consular notations. If the consul shall be of the opinion that any of the prices or values stated in an invoice are incorrect or are less than the true market value of the merchandise, he will state the correct prices or values thereon under the heading, "Consular notations." He may explain and justify his notations on the invoice in a letter to the collector at the port of entry, which letter may be either attached to a triplicate copy of the invoice or sent separately. The consul should also state the amount of duty, internal revenue or excise tax remitted or drawback allowed on the exportation of the merchandise specified thereon. On the receipt of a triplicate invoice bearing such notations, and letter of explanation thereof, the collector will forward said invoice and copy of said communication to the appraiser for his information. The appraiser will notify the consul of the return of value made by him on any invoice bearing consular notations of value. The consul is also to be directly informed in all cases where the invoice values are advanced on appraisement. "Actual purchase or agreement to purchase" refers to transactions between a party in the United States and a party in some foreign country, and has no reference to transactions of bargain and sale exclusively conducted between persons resident abroad. Act Apr. 5, 1905, sec. 10. T. Ds. 27450, 27504, 28342, Art. 210. Fee stamp to be affixed.-Invoices must be stamped, and the stamps canceled by consular officers to show the payment of fees. No unstamped duplicate in- 30751. voice shall be accepted as valid, but entry may be made on a pro forma invoice with the unstamped invoice attached on the giving of a bond for the production of a stamped invoice. If, however, the triplicate or the quadruplicate consular invoice should bear a consular notation that the duplicate was stamped such invoice may be accepted the same as if the stamped invoice were produced. Collectors should notify the consul of the receipt of unstamped invoices. 1913, sec. III, T. Ds. 10300, 11954, 11957, 28215, 21199, 29447. Art. 211. Statement of cost of production and of purchase, Act Oct. 3, price of consigned goods-When required.-When advised pars. J and L. by the appraiser that the same is necessary in the ap- 10580, 11471, praisement of the merchandise, the collector shall require 12467, that there be filed upon the entry of merchandise, which has been consigned for sale by or on account of the manufacturer thereof to a person, agent, partner, or consignee in the United States, a statement signed by such manufacturer showing the cost production of the merchandise to include the cost of materials and of fabrication, and all general expenses, together with the expense of preparing and putting up such merchandise ready for shipment. 1913, sec. III, In like manner the collector may require upon the entry of merchandise, consigned for sale by or on account of a person other than the manufacturer, a statement signed by the consignor showing the time when, and the place where, and the person from whom he purchased the merchandise, and in detail the price paid therefor. Art. 212. Consular attestation of statements of consigned Act Oct. 3, goods-Disposition. The statements required in the pre- par. J. ceeding article shall be made in triplicate, and shall bear the attestation of the consular officer of the United States resident within the consular district wherein the merchandise was manufactured, if consigned by the manufacturer or for his account, or whence it was imported when consigned by a person other than the manufacturer, one copy thereof to be delivered to the person making the statement, one copy to be transmitted with the triplicate invoice of the merchandise to the collector at the port in the United States to which the merchandise is consigned, and the remaining copy to be filed in the consulate. R. S., 2857. T. Ds. 23141, 34542, 34779. R. S., 2785, 3097. Art. 213. Change of destination-Bond.-When, on account of a change in the destination of merchandise after verification of the invoice before the consul, the required triplicate shall not have been received by the collector at the port of entry, the importer shall, on making entry of the merchandise, except on articles provided for in the free list, file a bond on Customs Form 3381, conditioned for the payment of any duty found to be due, under a penalty equal to double the amount of estimated duty. The collector at the port of entry shall request in duplicate on Customs Form 3449 the collector at the port of original destination to transmit to him the triplicate invoice. The duplicate copy of the request for the document will be returned with the invoice to the collector who issued it. When the triplicate invoice can not be so procured the consul shall be requested to transmit a certified transcript of the invoice retained by him. Art. 214. Incomplete.-Collectors will reject certified invoices signed by the agent of the purchaser which do not state the name of the person from whom the goods were purchased and also certified invoices which are not made in accordance with the regulations. In either case entry may be permitted on a pro forma invoice and a bond. taken for the production of a corrected consular invoice. ENTRY. Art. 215. Entry necessary.-Entry must be made of all T. Ds. 4808, importations whether free or dutiable and regardless of 14255. their value. Art. 216. Kinds of entry.-The following entries may be made for imported merchandise: Consumption. (Art. 235.) Warehouse. (Art. 239.) Combined entry for warehouse and immediate exportation. (Art. 247.) Rewarehouse. (Art. 252.) Combined entry for rewarehouse and withdrawal for (a) Consumption. (Art. 258.) (b) Immediate exportation. (Art. 260.) Withdrawal entry at original and secondary ports for (a) Consumption. (Art. 262.) (b) Exportation. (Art. 267.) Any of the foregoing forms of entry may be made for packed packages (art. 284) and special delivery packages (art. 285). |