CHAPTER XVI. DISPOSITION OF MERCHANDISE UNCLAIMED OR IN WAREHOUSE BEYOND THREE YEARS. Art. 802. Storage. - Merchandise unclaimed will be taken possession of by the collector and sent under a permit, Customs Form 3193, to a warehouse of class 1, if there be any such, or, if not, then to a warehouse of class 3 or class 4, according to the character of the merchandise, specially designated for the purpose by the collector. Whenever the collector shall take possession of a cargo which is unclaimed and not unladen, he shall require as a condition for granting a permit to discharge that the vessel be removed at the expense of the owner to such place, wharf, or pier most convenient to the general order stores. Storage at the ordinary rates, and all expenses, must be paid by the owner or consignee of the merchandise upon due entry thereof, but if the goods are sold, then from the proceeds of sale. Storekeepers at warehouses used for storing unclaimed goods will be required to keep the same records and make the same return of receipts and deliveries as required by the regulations governing storekeepers of private bonded warehouses. T. Ds. 18929, 18499, 21127. Buxbaum v. Rep., 885. Art. 803. Unclaimed merchandise in warehouse beyond one year. Merchandise taken possession of as unclaimed for which no entry is made within one year from the date of importation should be sold at public auction at the next ensuing regular sale. R. S., 2971. Art. 804. Merchandise in warehouse beyond three years. U. S., 80 Fed. Imported merchandise on which the duty has not been paid remaining in bonded warehouse beyond three years from the date of importation is abandoned to the Government and becomes subject to sale. T. Ds. 15504, 15527. Such merchandise can not be exported with benefit of drawback or without payment of duty. Art. 805. No exportation without appraisement. When it shall appear by the invoice, bill of lading, manifest, or other document that merchandise arriving in the United States and remaining in general order less than one year was when shipped destined for immediate exportation from the United States, it may be so exported. If it shall not so appear, the merchandise may be exported only upon entry for warehouse and upon appraisement. No merchandise remaining unclaimed more than one year shall be exported without payment of duty. Art. 806. Duty-paid merchandise remaining in public store or bonded warehouse.-Merchandise entered for warehouse and duty paid, remaining in public store after the expiration of the bonded period, and other duty-paid or free merchandise for which delivery permits have been issued remaining in such store at the expiration of one year from the date of importation will be treated as abandoned to the Government and sold for the Government's charges. This will not affect the immediate sale of perishable merchandise as provided by law. Merchandise entered for warehouse, duty paid and remaining in bonded warehouse beyond three years, and other duty-paid or free merchandise for which delivery permits have been issued remaining in such warehouse at the expiration of one year from the date of importation, will be delivered to the warehouseman as provided in article 722. No application for remission or refund of duty on account of casualty occurring after the expiration of three years from date of importation will be entertained. Art. 807. Sale.-Regular sales of unclaimed merchandise, and merchandise remaining in warehouse beyond three years, will be made as often as twice in every year, or oftener, at the discretion of the collector. Before unclaimed merchandise shall be sold it must be appraised at the foreign market value at the date of exportation in the principal markets of the countries whence exported, including in the dutiable value all charges and expenses required by law to be added on entry. Such merchandise shall also be appraised at its actual home market value at the time and place of examination, making due allowance for depreciation or appreciation in such value since the date of exportation. The quantity of merchandise in each lot appraised shall also be reported. Before seized drugs, insecticides, seeds, plants, nursery stock and other articles required to be inspected by the Department of Agriculture are advertised they shall be inspected by a representative of the Department of Agriculture to ascertain whether or not they comply with the requirements of the law and the regulations of that department. All unclaimed and abandoned merchandise at ports of entry, including that subject to sale under sections 2975 and 2976 of the Revised Statutes, will be promptly reported to district headquarters for disposition. Art. 808. Special sale-Explosives-Perishable merchandise. Unclaimed explosives, dangerous articles, fruit, and perishable articles, the entry of which for warehouse is forbidden, will be sold on three days' public notice, and the proceeds disposed of and accounted for as in case of other unclaimed merchandise. Unclaimed or abandoned merchandise in warehouse which, in the opinion of the collector, may, from depreciation in value, damage, leakage, or other cause, prove insufficient on sale to pay the duties, storage, and other charges, if remaining in warehouse for the period allowed by law, and unclaimed merchandise remaining on the dock which, in the opinion of the collector, would prove insufficient to pay the cost of cartage and storage, will be sold at public auction, on giving public notice of not less than 6 nor more than 10 days, as the collector may determine, and the proceeds disposed of and accounted for in like manner. T. D. 30402. T. D. 33557, par. 23. R. S., 2975. R. S., 2976. Art. 809. Cigars, cigarettes, snuff, and tobacco-Destruc- R. S., 3369, tion of. If it shall appear that any abandoned, con 3458. T. Ds. 13523, 24307. T. Ds. 18929, 18499, 21127. T. D. 26386. R. S., 2973. T. D. 9720. demned, or forfeited cigars, cigarettes, snuff, or tobacco, when offered for sale, will not bring a price equal to the internal-revenue tax due thereon, they shall not be sold for consumption in the United States, but upon application the Commissioner of Internal Revenue may order the destruction of such articles by the officer in whose custody they may be at that time. Such articles may be sold if of a value sufficient to pay the internal-revenue tax, although it may not be sufficient to pay the import duties. Art. 810. Withdrawal of merchandise from sale.-Merchandise not claimed within one year may at any time previous to sale be entered for consumption or warehouse, and withdrawn upon payment of duty and expenses. Merchandise remaining in warehouse beyond three years may at any time previous to sale be withdrawn for consumption upon the payment of the duties and all charges and expenses. In all cases the duties must be paid or secured at the rates applicable at the time of abandonment. Art. 811. Notice of sale-Catalogues.-A brief notice of the time and place of such sale will be given for three successive weeks immediately preceding the sale in two newspapers of extensive circulation published at the port, to be selected by the collector and authorized on Customs Form 3055. Before payment is made all newspaper bills for advertising must be submitted to the Secretary of the Treasury for approval, on Customs Form 3057, together with the letter of authorization and a copy of each issue of the paper in which the advertisement appeared. If the collector shall be satisfied that the proceeds of such sale will not be sufficient to pay the expenses and duties, a written or printed notice of the sale, in lieu of such advertisement, shall be conspicuously posted in the customhouse and, if deemed necessary, at some other proper place for three weeks, as aforesaid. Such notice will designate the place where catalogues may be obtained, and reasonable opportunity will be afforded persons desirous of purchasing to inspect the merchandise. Such catalogues will specify the marks, numbers and description of packages, and their contents, including the quantity of each article, and the appraised foreign value thereof at the date of exportation, and also the appraised actual market value at the time and place of the examination of the merchandise. The catalogues will be distributed at the sale, and announcement made that the Government does not guarantee quality or value and that no allowance will be made for any deficiency found after sale. When the name and address of the consignee can be ascertained from the manifest of the importing vessel, or otherwise, notice of the date of sale should be mailed him. When unclaimed merchandise is consigned to "Order," or no consignee is given in the manifest, collectors should, where practicable, notify the shipper or his representative of the date when the goods are to be sold. Art. 812. Record of sale.-The officer in charge of the sale will keep a correct account thereof, specifying the marks, numbers, description of packages, their contents, quantity, and appraised value, the name of the vessel in which imported, the date of importation, the port whence imported, the name of the person or persons to whom consigned on the manifest, the name of the purchaser, and the amount for which each lot was sold. Art. 813. Naval office record. The naval officer, if any, will detail a clerk to attend such sales, who will keep a record thereof as a basis for settlement of the accounts of the collector. Art. 814. Auctioneer-Expenses of sale.-The duties of the auctioneer will be confined to selling the merchandise and his charge for such service shall in no case exceed the usual commissions at the port. Such commissions shall be allowed only on the gross sum actually realized on the sale. Accounts for the auctioneer's charges and all other expenses of sale which may have accrued, properly chargeable on the merchandise, must be presented to the collector for payment within 10 days from the date of sale. Such expenses must be apportioned pro rata on the amounts received for the different lots sold. Art. 815. Payment for and delivery of merchandise.-Immediately at the close of the sale the auctioneer will give each purchaser a bill, on Customs Form 3661, and will also make up an account on Customs Form 4981 of the merchandise sold to each purchaser, which account will be presented to the officer in charge of the sale, who will T. D. 18119. |