T. D. 13462. T. D. 13462. amount certified as payable on the transportation entry, having been paid, the collector will issue a permit for delivery on Customs Form 3735. On receipt of such permit the inspector will deliver the goods as directed and return the permit to the collector with his indorsement of delivery. No declaration will be required on the rewarehousing of such merchandise, and no further examination of the same will be made other than may be necessary for the identification of the goods. COMBINED ENTRY FOR REWAREHOUSE AND WITH- Art. 260. Form. The consignee of merchandise transported under bond, desiring to export the same immediately on arrival, will promptly notify the collector in writing, who will assume custody of the goods wherever they may be until the necessary entry is completed and permit issued. Should there be any delay in making entry, the goods will be sent by the collector to such warehouse as he may select. The entry will be made on Customs Form 7507. The entry will be verified by the declaration of the exporter. I, Declaration of exporter. do solemnly, sincerely, and truly declare that the goods, wares, and merchandise described in the within entry, now delivered by me to the collector of the customs for the port of are truly intended to be exported by me to the port of as stated in the said entry, and by the vessel or route therein indicated, and are not intended to be relanded or consumed within the limits of the United States. I further declare that, to the best of my knowledge and belief, the said goods, wares, and merchandise are the same in quality, quantity, value, and package (wastage and damage excepted) as at the time of importation. this day of PORT OF before me. Collector. Art. 261. Procedure.-An export bond having been executed, permit will be issued on Customs Form 3839. The entry will be transmitted to the surveyor for the lading of the goods. The return of the inspector on this entry shall be as follows: Return of inspector on goods laden for export. PORT OF I, within entry, and, finding them to agree therewith, they were laden under my supervision on board the have examined the goods described in the for Inspector. WITHDRAWAL ENTRY AT ORIGINAL AND SECONDARY PORTS FOR CONSUMPTION. Act Oct. 3, Art. 262. Forms.-Withdrawal entries for consumption 1913, sec. III, shall be made in duplicate at the original port on Cus- par. s. toms Form 7517, and at a secondary port on Customs Form 7515. No declaration is required. All withdrawal entries shall show the number of the bond, the marks and numbers of the packages withdrawn, the vessel and date of importation, the description, quantity, rates of duty, separate value of each package, and total dutiable value of the merchandise, and shall be signed by the party making the withdrawal. T. Ds. 14029, 16506, Art. 263. Withdrawal by transferee.-Whenever an im- 14030, porter has occasion to deliver his merchandise in ware- 22417. house to any other person, he shall sign an authorization in writing on the withdrawal in the following form: "I hereby authorize the delivery of the merchandise described in this withdrawal to Transferees may protect their interests by having such withdrawals immediately recorded in the warehouse ledger in their names. Upon payment of duties, the permit shall be issued to the transferee of record. 14206, 18301, If the importer does not wish to limit the right of T. D. 27607. withdrawal to one person, he may leave the space for the name of the transferee blank. Subsequent transfers may be made by delivery of the withdrawal, without notation on the records of the customhouse. The person paying the duties and charges must insert his name in the blank space in the withdrawal; whereupon the delivery permit will be issued to him. T. D. 27412. R. S., 2899. U.S. v. Campbell, 10 Fed. mont v. U. S., U. S. v. Georgi, Art. 264. Computation and payment of duties-Delivery permit. On presentation of a withdrawal at the collector's office it shall be compared with the warehouse or rewarehouse bond, Customs Form 3577. The duty payable shall be assessed on the withdrawal and recorded on the bond. Upon payment of the duty and other charges the collector shall issue a permit, countersigned by the naval officer, if any, for delivery on Customs Form 3731. At naval office ports withdrawals and permits shall be examined in that office and a proper record made in its warehouse accounts. Art. 265. Withdrawal - When completed. When the duties are paid and a permit is issued and lodged with the storekeeper, the storekeeper will notify the warehouseman that he may deliver the merchandise and allow him to make a copy of the permit. The warehouseman will thereupon be at liberty to deliver the merchandise. Art. 266. Withdrawals before and after liquidation.Merchandise may be withdrawn for consumption before liquidation upon payment of the estimated duties and the giving of a bond on Customs Form 3385, and after liquidation upon payment of the liquidated duties. Increased and additional duties ascertained on liquidation to be due on merchandise previously withdrawn must be collected on the next withdrawal and excess duties paid may be deducted from the duty due on the next withdrawal. When all the merchandise has been withdrawn prior to liquidation, any difference between the estimated and liquidated duty shall be refunded or collected as shown by a statement of liquidation, Customs Form 4313. The delivery of all the merchandise in warehouse upon Rep., 816 Du- the payment of the full liquidated duties releases the 98 U. S., 142 surety on the warehouse bond from liability for any 44 Fed. Rep., duties subsequently found due upon a reliquidation. The importer, however, is liable for such increased duties irrespective of the bond. 255. T. D. 34703. WITHDRAWAL ENTRY AT ORIGINAL AND SECONDARY Art. 267. Form.-The withdrawal of goods from warehouse for exportation shall be made on Customs Form 7507. If exported by other than the original importer, the same authority will be required as in case of withdrawal for consumption. (Art. 263.) The exportation shall be made under the original marks of importation. Port marks may be added by authority of the collector and under the supervision of a customs officer. The original and the port marks shall appear in all papers pertaining to the exportation. The withdrawal will be verified by a declaration in the form provided on Customs Form 7507. Art. 268. Export bond.-The withdrawal entry having R. S., 2979. been entered in the warehouse accounts, the exporter shall give bond on Customs Form, 3575, in a penalty equal to double the duties, to produce the proof required by law of the landing of the goods beyond the limits of the United States. A permit, Customs Form 3839, will then be issued. 3045. Art. 269. Landing certificates.-The time to be inserted, R. S., 3044, in the bond for the production of the landing certificates will be one year when the exportation is to a European or American port, and two years when to a port in Africa or Asia. Art. 270. Return of weight, gauge or measure.-The withdrawal entry shall be transmitted to the shipping officer as provided therein (Customs Form 7507). A special return of the weight, gauge, or measure of the merchandise will be made when required by the collector. Art. 271. Report of packages not laden.-Inspectors will report goods not laden, by marks and numbers, and goods received and not laden will be sent to general order unless otherwise directed by the collector. Art. 272. Withdrawal before liquidation-Damage, etc.— No withdrawal for export shall be allowed before the liquidation of the warehouse entry, or a special liquidation of such items as refer to the merchandise exported, and there shall be no abatement or allowance of duties on account of damage, loss, or deterioration of merchandise while in warehouse, except as provided by statute. Art. 273. Weight, gauge or measure.-Merchandise in bulk and articles in packages bought and sold by weight, gauge, or measure must be withdrawn for export or transportation only at the actual quantities ascertained at the time of arrival in the United States. R. S., 2983, 2984. R. S., 2980. T. D. 3605. T. D. 34703. Act Oct. 3, 1913, pars. 152, 162. Art. 274. Liquors-Regauge.-Liquors in casks will be regauged on withdrawal for exportation, and duty will be collected on any deficiency from the original gauge in excess of the following allowance for evaporation: One per cent for the first 6 months or less after the date of entry. Two per cent after 6 months and not over 12 months. Three per cent after 12 months and not over 18 months. Four per cent after 18 months and not over 24 months. Five per cent after 24 months and not over 36 months. Art. 275. Parcel-post packages.-Merchandise imported by parcel post and entered for warehouse may be withdrawn for exportation by registered parcel post, provided the packages are inspected and mailed under customs supervision. The postal receipt therefor will be delivered to the customs officer to be attached to his return of shipment. A waiver of the right to withdraw such packages from the mails must be indorsed on each package and signed by the exporter. The customs officer must state in his return that such waiver was so indorsed. When the duty is less than $25 the evidence of landing abroad will not be required. When the duty is $25 or more, the entry will not be liquidated until the receipt. of the foreign addressee is filed or a notice is received from the postal authorities in this country that delivery has been made to the foreign addressee. ENTRY AND SAMPLING OF ZINC AND LEAD BEARING Art. 276. Entry at port of arrival and destination.-Lead TD. 35216, and zinc bearing ores not intended for smelting in bond may be entered for consumption or warehouse at the port of first arrival when intended for use at such port. The ores will be weighed and sampled according to commercial methods by or under the supervision of a customs officer at the place of landing, or may be transferred by bonded trucks or lighters to a suitable place in the port for sampling. Such ores imported at a seaport or frontier port and destined to a smelting or sampling establishment not located at such port may be entered for warehouse and transportation without appraisement or weighing, and delivered to a bonded carrier for transportation to destination. Duties will be estimated at the first port upon the invoice quantities and description of the ore, and |