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dents of the United States and declarations cannot be filed by such persons (T. D. 14019).

Attorneys cannot make declarations in the name of the principals. They can, however, make declarations as consignee and give bond to produce oath or declaration of owner (T. D. 13279, 15200).

2. Entries for consumption may be completed on the posting in the custom-house of the vessel's arrival (T. D. 12089, 12419), but entries for warehouse shall not be passed before the date is noted thereon of the entry at the custom-house of the importing vessel (T. D. 12419).

3. Entries or declarations made by owners not residing at the port where the goods are delivered:

Where the vessel enters first at another port and declarations are taken at that port by the owner of goods on board, destined to another port, such declarations may be received for entry at the port of delivery immediately after the vessel has arrived in port and made her preliminary entry.

Where the vessel arrives direct from a foreign port and makes entry through the officer designated under Act June 5, 1894, the declaration may be received for entry before the master of the vessel reports to the custom-house and deposits his manifest (T. D. 15593).

4. Customs officers cannot act as agents for importers for custom-house business (T. D. 1325, 10036), but may prepare entry papers for immigrants and small importers without charge (T. D. 8207, 14496), and may send certificates of exportation, of nondelivery, etc., to non-residents on application (T. D. 11286, 11454).

5. False statement under declarations must be prosecuted under section 9 (T. D. 12412).

Penalty for making false declaration. SEC. 6. That any person who shall kuowingly make any false statement in the declarations provided for in the preceding section, or shall aid or procure the making of any such false statement as to any matter material thereto, shall, on conviction thereof, be punished by a fine not exceeding five thousand dollars, or by imprisonment at hard labor not more than two years, or both, in the discretion of the court: Provided, That nothing in this section shall be construed to relieve imported merchandise from forfeiture by reason of such false statement or for any cause elsewhere provided by law. (See $22 of this Act; S$2840, 5292, R. S. supra.) Addition to invoice to make market value of goods actually

purchased.- Additional duty or forfeiture for undervaluation.-Invoice or entered value is the minimum limit for assessment of duty.

SEC. 7. That the owner, consignee, or agent of any imported merchandise which has been actually purchased, may, at the time when he shall make and verify his written

entry of such merchandise, but not afterwards, make such addition in the entry to the cost or value given in the invoice, or pro forma invoice, or statement in form of an invoice, which he shall produce with his entry, as in his opinion may raise the same to the actual market value or wholesale price of such merchandise at the time of exportation to the United States, in the principal markets of the country from which the same has been imported ; but no such addition shall be made upon entry to the invoice value of any imported merchandise obtained otherwise than by actual purchase ; and the collector within whose district any merchandise may be imported or entered, whether the same has been actually purchased or procured otherwise than by purchase, shall cause the actual market value or wholesale price of such merchandise to be appraised ; and if the appraised value of any article of imported merchandise shall exceed by more than ten per centum the value declared in the entry, there shall be levied, collected, and paid, in addition to the duties imposed by law on such merchandise, a further sum equal to two per centum of the total appraised value for each one per centum that such appraised value exceeds the value declared in the entry; and the additional duties shall only apply to the particular article or articles in each invoice which are undervalued ; and if such appraised value shall exceed the value declared in the entry more than forty per centum, such entry niay be held to be presumptively fraudulent, and the collector of customs may seize such merchandise and proceed as in cases of forfeiture for violations of the customs laws; and in any legal proceedings which may result from such seizure the fact of such undervaluation shall be presumptive evidence of fraud, and the burden of proof shall be on the claimant to rebut the same, and forfeiture shall be adjudged unless he shall rebut said presumption of fraudulent intent by sufficient evidence: Provided, that the forfeitures provided for in this section shall apply to the whole of the merchandise or the value thereof in the case or package containing the particular article or articles in each invoice which are undervalued : And provided further, That all additional duties, penalties, or forfeitures, applicable to merchandise entered by a duly certified invoice shall be alike applicable to goods entered by a pro forma invoice or statement in form of an invoice. The duty shall not, however, be as

sessed upon an amount less than the invoice or entered value. (See $S2840, 2948, Revised Statutes; $1, Act March 3, 1875, and $21, Act June 22, 1874, supra.)

NOTE

NOTE 1. The Basis of assessment for duties. (c) how the duty is assessed. (a) values.

(d) cases where the duty accrues. (b) quantity and weight.

(e) cases where the duty does not 2. The entered value.

accrue 3. Addition in entry to value of goods 6. Seizure and forfeiture for underactually purchased.

valuation, 4, Ascertainment of dutiable value 7. Remedies. appraisement.

8. Clerical errors in invoices, etc. 5. The additional duty for under-valu (a) general provisions. ation.

(b) errors corrected. (a) the nature of the duty.

(c) errors, so-called, not corrected. (b) the class of goods subject to

the duty. 1. THE BASIS OF ASSESSMENT FOR DUTIES.

(a) Values. The duty shall not be assessed upon an amount less than the invoice or “entered value” which controls the collector in the assessment of the duty. The appraiser, however, is not prevented by this provision from returning a less value than the invoice (T. D. 10065; G. A. 316, 871). The value at the date of exportation to the United States is that which establishes the basis of appraisements (Reg. 1892, Art. 302), and the dutiable value or determined value of merchandise subject to ad valorem duty is legally based upon and derived from three separate valuationsthe "invoice value," the “entered value," and the “appraised value," and whichever one of these values shall prove to be the greatest must be taken and held to be the dutiable value (T. D. 9714).

(b) Quantity and Weight. Duties must be assessed on the actual quantity or weight arriving in the country (T. D. 5974, 9305, and Supreme Court cases there cited; also T. D. 10177, 12198; G. A. 2604), for no merchandise which does not arrive in a port of entry can be treated as “imported” (T. D, 12184). For damage allowances see Section 23 of this act, Section 2984 Revised Statutes supra, and note to paragraph 244

" Schedule

page 449 For short shipment and goods deficient see Section 2,921 Revised Statutes supra.

Rules for computing value on weight: If the goods are invoiced at a price per pound or on, then such price shall be the unit of "invoice or entered value” to which the section refers, and the appraised value cannot be less, but may be advanced beyond such unit of value (T. D. 4502, 8159, 9305).

Where a lump sum is paid for the goods, without regard to the number of pounds or tons landed, then “duty shall not be levied upon an amount less than that of the invoice or entered value.” (T. D. 8591, 9305, 10177.)

Where deficiency of weight by evaporation enhances the value proportionately, the dutiable value may be obtained by dividing the total entered value by the number of pounds landed, and the appraiser will make a corresponding addition to invoice value. (T. D. 9305, G. A. 245.)

A trade custom of estimating weight cannot be considered as against actual weight (G. A. 2382).

2. THE ENTERED VALUE.

The law requires the owner, consignee, or agent, to enter his merchandise at the invoice value thereof, and under this section permits him to make addition in the entry to the value of goods

"actually purchased," but does not permit any deduction therefrom. The legal entered value, therefore, must be either the invoice value alone, or that value plus the addition in the entry (T. D. 9714), and the importer is bound by values specified in invoices and entries, and the latter is complete after declaration thereto, and cannot thereafter be either amended or withdrawn. (T. D. 4335, 5645, 5692, 7875, 14770; G. A. 316. See note 2, Section 4 for effect of entry by pro forma invoice; note 8 under this section for correction of errors in invoices, entries, or liquidation). 3. ADDITION IN ENTRY TO VALUE OF GOODS ACTUALLY PUR

CHASED. "Actually purchasedrefers only to purchases by or for the importer who enters the goods and makes the declaration as "owner by actual purchase. It does not relate to independent transactions in a foreign country where the goods are purchased by foreigners and sent to the United States for their account. (T. D. 1139; G. A. 1199, 1567, 1801, 2489.)

The addition to value must be made “at the time of entry, but not afterwards,” and any information furnished voluntarily and in good faith as to the market value after entry has no bearing to avoid the additional duty (T. D. 3788, 8954, 9991; G. A. 182), and the addition must be made on the entry in a manner to guide the liquidating officer, and not mere marks to indicate an intention to advance the value (G. A. 1802).

The effect of making the addition sufficient to make market value only releases the importer from the imposition of the addi. tional duty for under-valuation, and does not condone or excuse the offense of invoicing goods at fraudulent prices (T. D, 8013).

Additions made under duress — The addition must be made voluntarily by the importer, free from any moral duress or influence on part of customs officials (G. A. 2042; T. D. 9752, citing opinion in extensio, Robertson vs. Frank, 132 U. S. 17; G. A. 2042). Where an invoice is not in due form, entry may be required on pro forma invoice, but additions to value, in any shape, cannot be made a condition of entry (G. A. 2346, 2347), and customs officers will not question values or omissions of charges, etc., in entries (T. D. 14674).

Where importer advances value to conform to a former appraisement of similar goods pending the board's decision on said appraisement, it is not an example of duress in case the board does not sustain the re-appraisement (G. A. 2470).

The privilege of adding to value has no field for operation where duties are specific only not dependent upon value (T. D. 12074). 4. ASCERTAINMENT OF DUTIABLE VALUE-APPRAISEMENT.

The appraising officers may adopt any reasonable and proper means of ascertaining the dutiable value of imported merchandise, and they are to determine the country of export and the principal market thereof. (See Sections 10, II, 13, 19, and notes to this act; note 1 (a) and note 5 (b) to this section).

Appraisers will notify the consul what action was taken on any invoice upon which the consul had noted an opinion as to the value of the goods, and in all cases where invoice values are successfully advanced the respective consul will be notified (T. D. 12283), and reports from consuls should be used in appraisals to make such reports admissible in evidence in case of suit. (Auffmordt vs. Hedden, 137 U. S. 310.) 5. THE ADDITIONAL DUTY FOR UNDER-VALUATION.

(a) The nature of the duty. It is not a penal duty, or in the

nature of a punishment for an offense, and the Secretary of the Treasury has no power to remit the same (T. D. 7308, 7583, 8013, 13941), unless it accrued by reason of manifest clerical errors (T. D.7973, note 8 post). It becomes a part of the regular duty and no power but Congress can remit it (T. D. 2596, 15599). It is a personal debt and is not impaired by the goods having left the possession of the importer (T. D. 3435), nor in case the goods are exported for drawback, for the additional duty cannot be refunded as drawback (T. D. 11754, opinion Attorney-General): Nor does the remission of duty on goods destroyed by casualty under Sec. 2984, Revised Statutes, include this additional duty. (T. D. 15102). But, if necessary to protect the revenue, the goods under-valued, or the whole or part of the invoice or importation shall be held until payment of the duty (T. D. 6369, 7583; see also T. D. 99 for lien for duty citing Harris vs. Dennie, 3 Peters 302).

(b) The class of goods subject to the duty.-All goods, the appraised value of which shall exceed the value declared in the entry by 10% are subject to the duty irrespective of the rate of duty levied thereon (T. D. 11806), and as only goods paying an ad valorem rate of duty, or a duty based upon value, are appraised, no other class of goods are subject to the duty (T. D. 4232, 12074); whether the entry is by certified invoice or pro forma invoice the duty attaches for under-valuation (T. D. 9544; G. A. 198); but where the appraiser does not advance the value at time of appraisal when entry is made by pro forma invoice and the certified invoice subsequently received shows the advance in value, the duty does not accrue. (Reg. 1892, Art. 892; see also T. D. 10598, 11507).

(c) How the duty is assessed.-The duty is assessed upon the appraised value only, and not upon charges and commissions (T. D. 13941. Sampson vs. Peaslee, 20 Howard, 571, Passavant vs. U. S., 148, U. S., 214), and upon the individual article or articles so under-valued in each invoice (T. D. 8703, 10593), and for each one per cent. of the advance over entered value, but not for fractional parts of one per cent. (T. D. 10158; G. A. 912), but an ad. vance in value by only a fraction over 10% incurs the additional duty (G. A. 832).

(d) Cases where the duty accrues.-Within the limits stated in note (b), the duty accrues in the following cases :

accrues where the appraised value removes an article from a

purely specific to an ad valorem duty, for example: Cotton

cloth, paragraphs 252–256 (G. A. 2004). accrues where the value is reduced by the importer deduct

ing discounts which do not appear in the invoice, although a so-called corrected consular invoice is subsequently

produced with the discounts deducted (T. D. 10031). accrues where goods are invoiced by the package or other

undefined quantity and the value of the actual contents is sufficiently advanced, notwithstanding it be alleged that the difference arises from excess of quantity (Reg. 1892,

Art. 895; G. A. 2842). accrues where the importer fails to include in the entered

value any element of value appearing in the invoice, which being added by the appraiser increases the entered

value (T. D. 7875). accrues where a completed article as imported is under

valued, regardless of the valuation of any particular

materials composing the article (G. A. 2384). accrues where domestic articles are exported and returned

in an improved condition and are undervalued (T. D. 8348). accrues where the entry is by pro forma invoice and the

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