Act June 22, 28848, 29141, 31664, 29430, 31334, 31791, Art. 615. Procedure.-Liquidation of entries is the final 1874, sec.21, 18 computation or ascertainment of the duties accruing Stat., 190. thereon, based upon the reports of the appraiser (or 29167, general appraiser or Board of General Appraisers in re- 30251 appraisement cases) as to the quantity, character, and 32746, value of the merchandise covered by the invoice, and the 34917. returns of the surveyor as to weight, gauge, or measurement. Whenever the amount of duties thus ascertained does not differ by as much as $1 from the duties estimated at time of entry, the liquidator will certify to the original statement of duties by checking the same with his initials in red ink; if there is a difference of $1 or more from the entered duties, a new statement shall be made in red ink and so checked. At ports at which there is a naval officer the liquidation of the entry will be verified by the naval officer. In case the naval officer and the collector do not agree as to the liquidation, the facts should be submitted by the collector to the department for decision. When the liquidation is completed, the entry must be stamped with the word "Liquidated," and the date of 3130°-15-20 32957 33115, 33982, 305 T. D. 28439. stamping. This stamp is the legal evidence of liquidation, and on the same day a bulletin notice thereof, on Customs Form 4333, must be posted in a conspicuous place in the customhouse for the information of importers. T. D. 27716. T. D. 31791, par. 2. T. D. 33557, par. 5. T. D. 33227, p. 324. par. 6. In the computation of duty on consumption, warehouse and appraisement entries, ad valorem rates will be applied to the value in even dollars. Fractional parts of a dollar less than 50 cents will be disregarded, and if 50 cents or more, they will be considered as $1. If the rate of duty upon such entries is specific, and 50 cents or less per unit, fractional quantities less than one-half will be disregarded, and if one-half or more, will be treated as a whole unit. If the specific rate is more than 50 cents per unit, it will be assessed upon the exact quantity and the fractional part thereof, if any, expressed in the form of a decimal extended to two places. Art. 616. Importations at ports of entry.-When an importation is made at a port of entry the original copy of the entry will be forwarded to the headquarters port on the date of receipt, followed by the duplicate copy, with bill of lading, invoice, weigher's and gauger's returns, and other papers necessary for liquidation, as soon as practicable after examination and appraisement. All entries will be liquidated at the headquarters port and the liquidation verified by the naval officer, if there be one. One copy of the entry, showing the liquidation, together with the bill of lading and any other papers not required for the Auditor for the Treasury Department, will be returned to the port of entry and retained there until protest has been filed or the time for filing protest has expired, when the invoice, special returns, and other papers will again be promptly transmitted to the headquarters port, the entry being retained at the port of entry. The bulletin notice of liquidations (Customs Form T. D. 33557, 4333) will be prepared at the headquarters port, bearing T. D. 34025. the date of liquidation stamped on the entries, and will be forwarded to the port of entry with the liquidated entries, and posted there. The "Bulletin notice of entries liquidated" should not give details of liquidation, but should note the result in the terms "As entered," "Increase," or "Refund." T. D. 33227, p. 324. Importers in each case will be notified by mail of increased duties found due the Government upon liquida tion on Customs Form 4877, and the deputy collector will collect and account for such duties as in the case of other receipts. "Refund" notices (Customs Form 4875) will be issued and refunds made from the headquarters port. Refund checks will be drawn at the headquarters port and forwarded to the deputy collector in charge at the port of entry for delivery. T. D. 34914. Act Oct. 3, 1913, sec. IV, Art. 617. Weight, gauge, or measure.-When duties are based upon the weight, gauge, or measure of merchan- par. Q. dise deposited in bonded warehouse, the duty shall be liquidated upon the weight, gauge, or measure at the time of unlading. The railroad weights of bulk cargo unladen directly from the importing vessel into cars may be taken unless varying materially from the invoice weights, in which case a special investigation should be made. The invoice weight of merchandise subject to ad valorem rates of duty, which must be weighed to ascertain the dutiable value and quantity, may be accepted for the assessment of duty in all cases where the difference between the invoice weight and the weight returned by the United States weigher is less than 1 per cent. Invoices, weigher's and gauger's returns, and all papers upon which the liquidation is based should be filed with the entry after the liquidation is completed. The invoice quantities of duty-free importations, such as coal, lumber, oil, etc., need not be verified by weighing, measuring, etc. The liquidated entries should be filed at nonnaval office ports in numerical order by the entry numbers. T. D. 31344. T. D. 33227, p. 322. Act Oct. 3. and R. Art. 618. Dutiable value.-Collectors will distinguish 1913, sec. III, between market value and dutiable value. The former is pars, K, L, M to be determined by the appraiser and the latter by the 34002, 34274. collector by adding costs, charges, and expenses to the market value as returned by the appraiser. For the purpose of determining the rate of duty when such rate is dependent on value, the value of the costs and charges should be added to the per se value of the merchandise, and the regular duties should be assessed on the appraised value, plus costs and charges. The return of the appraiser as to costs and charges T. D. 34002. should be considered by the collector as advisory only, and may be revised and corrected by him. When the appraiser reports a higher value for costs and charges Act Oct. 3, 1913, sec. III, par. I. T. D. 34385. Act Oct. 3, par. I. than that stated in the invoice, and the collector is satisfied with this advisory return, duty should be assessed on the higher value, but no additional duties accrue. Duty should not, however, be assessed on less than the entered value of such costs and charges. In computing additional duties it is necessary to com1913, sec. III, pare the entered value of the merchandise per se with T. D. 34274. the appraised value and to assess the additional duty only upon the appraised value of the merchandise, exclusive of the costs and charges. Act Oct. 3, 1913, sec. III, par. I. T. Ds. 21327, 23519, 29807, Collectors have discretionary power within their respective districts to remit the assessment of duties in cases where the dutiable value of an importation is less than $1. Art. 619. Reduction of entered value.-Duty shall not be liquidated in any case upon an amount less than the en21525, 22921, tered value, unless the importer at the time of entry cer31032, 34179, tifies that the entered value is higher than the foreign market value, and that the goods are so entered in order to meet advances by the appraiser in similar cases then pending on appeal for reappraisement. 34363, 34565, 34806. T. D. 34806. R. S., 2910. T. Ds. 27955, If the importer's contention shall be sustained by a final decision on reappraisement, he shall make application through the collector to the Secretary of the Treasury, stating specifically the nature of the diligence exercised and the inquiry made on his part prior to making his advance on entry and state from whom and what information was obtained as a result thereof. The collector will make report thereon to the Secretary, by whose direction the entered value may be reduced. Art. 620. Average price.-When merchandise of the 28596, 29072. same material or description, but of different values, is invoiced at an average price, and is subject to different rates of duty, the collector will assess duty upon the whole invoice at the rate to which the highest valued goods in such invoice are subject, unless the appraiser shall report that it is the custom of the trade in the country of exportation to sell such merchandise at an average price. Section 2910 of the Revised Statutes is a rule for the assessment of rates of duty and not a rule for the appraisement of values. It has no application except to cases in which goods that have been invoiced at an average price are not merely of different values, but are also subject to different rates of duty. |