8.52 Packed packages; marking; entry; when entry not required.

LANDING AND DELIVERY OF ARTICLES FOR WHICH IMMEDIATE DELIVERY IS NECESSARY

8.59 Application; entry; procedure.

AUTHORITY: The provisions of this Part 8 issued under R.S. 301, 251, sec. 624, 46 Stat. 759, sec. 101, 76 Stat. 72; 5 U.S.C. 301, 19 U.S.C. 66, 1624, Gen. Hdnote. 11, Tariff Schedules of the United States, except as otherwise noted.

SOURCE: The provisions of this Part 8 appear at 28 F.R. 14638, Dec. 31, 1963, unless otherwise noted.

LIABILITY FOR DUTIES

§ 8.1 Liability of importer for duties.

(a) Unless otherwise specially provided for by law, duties accrue upon imported merchandise on arrival of the importing vessel within a customs port with intent then and there to unlade, or at the time of arrival within the limits of the United States if the merchandise arrives otherwise than by vessel.

(b) Unless relieved by law or regulations, the liability for duties, both regular and additional, attaching on importation constitutes a personal debt due from the importer to the United States which can be discharged only by payment in full of all duties legally accruing. It may be enforced notwithstanding the fact that an erroneous construction of law or regulation may have enabled the importer to pass his goods through the customhouse without such payment. It also constitutes a lien upon the merchandise imported which may be enforced while such merchandise is in the custody or subject to the control of the United States.

(c) In case of the importer's death or insolvency, the Government's claim against his estate for unpaid duties has

priority over obligations to creditors other than the United States.'

(d) The States and their instrumentalities are entitled to no constitutional exemption from the payment of customs duties.

§ 8.2 Reimportation; liability for duties

on.

Dutiable merchandise imported and afterwards exported, although duty thereon may have been paid on the first importation, is liable to duty on every subsequent importation into the United States; but this does not apply to:

(a) Personal and household effects taken abroad by a resident of the United States and brought back on his return to this country (see § 10.17(a) of this chapter);

(b) Professional books, implements, instruments, and tools of trade, occupation, or employment taken abroad by any individual and brought back on his return to this country (see § 10.15 of this chapter);

(c) Automobiles and other vehicles taken abroad for noncommercial use (see § 10.42 of this chapter);

(d) Steel boxes, casks, barrels, carboys, bags, quicksilver flasks or bottles, metal drums, or other substantial outer containers exported from the United States empty and returned as usual containers or coverings of merchandise, or exported filled with products of the United States and returned empty or as the usual containers or coverings of merchandise (see

"Whenever any person indebted to the United States is insolvent, or whenever the estate of any deceased debtor, in the hands of the executors or administrators, is insufficient to pay all the debts due from the deceased, the debts due to the United States shall be first satisfied; and the priority established shall extend as well to cases in which a debtor, not having sufficient property to pay all his debts, makes a voluntary assignment thereof, or in which the estate and effects of an absconding, concealed, or absent debtor are attached by process of law, as to cases in which an act of bankruptcy is committed." (31 U. S. C. 191)

any

"Every executor, administrator, or assignee, or other person, who pays, debt due by the person or estate for whom or for which he acts before he satisfies and pays the debts due to the United States from such person or estate, shall become answerable in his own person and estate

for the debts so due to the United States, or for so much thereof as may remain due and unpaid." (31 U. S. C. 192)

§ 10.7 (b), (c), (d), and (e) of this chapter);

(e) Articles exported from the United States for repairs or alterations, which may be returned upon the payment of duty on the value of the repairs or alterations at the rate or rates which would otherwise apply to the articles in their repaired or altered conditions (see § 10.8 of this chapter);

(f) Articles exported for exhibition under certain conditions (see §§ 10.66 and 10.67 of this chapter);

(g) Domestic animals taken abroad for temporary pasturage purposes and returned within 8 months (see § 10.74 of this chapter);

(h) Articles exported under lease to a foreign manufacturer (see § 10.108 of this chapter); or

(i) Any other reimported articles the free entry of which is specifically provided for.

ENTRY

§ 8.3 Entry required; exceptions.

(a) Entry, as required by section 484(a), Tariff Act of 1930, as amended,' shall be made of every importation, whether free or dutiable and regardless of value, unless the importation is specifically exempted by statute or regulations from the requirement that it be entered. (See paragraphs (b) and (c) of this section, and §§ 8.52, 9.3(b), and 9.6 of this chapter.)

(b) The collector shall pass free of duty and internal-revenue tax, and without the preparation of an entry, any importation having a fair retail value in the country of shipment not exceeding $1, unless he has reason to believe that the shipment is one of several lots covered by a single order or contract and that it was sent separately for the express purpose of securing free entry

2 "Except as provided in sections 490, 498, 552, and 553 and in subdivision (j) of section 336 of this Act, and in subdivisions (h) and (1) of this section, the consignee of imported merchandise shall make entry therefor either in person or by an agent authorized by him in writing under such regulations as the Secretary of the Treasury may prescribe. Such entry shall be made at the customhouse within five days, exclusive of Sundays and holidays, after the entry of the importing vessel or report of the vehicle, or after the arrival at the port of destination in the case of merchandise transported in bond, unless the collector authorizes in writing a longer time." (Tariff Act of 1930, sec. 484 (a), as amended; 19 U. S. C. 1484 (a))

(See

therefor or of avoiding compliance with any pertinent law or regulation. § 10.21 (i) of this chapter.)

(c) The collector shall pass free of duty and internal-revenue tax, and without the preparation of an entry, any article sent as a bona fide gift from a person in a foreign country to a person in the United States, provided the aggregate fair retail value in the country of shipment of such articles received by one person on one day does not exceed $10. An article is "sent" for purposes of this paragraph if it is conveyed in any manner other than on the person or in the accompanied or unaccompanied baggage of the donor or donee.

(d) Customs officers shall be further guided as follows in determining whether an article or parcel shall be exempted from duty or tax under this section:

(1) A "bona fide gift" for purposes of section 321 (a) (2) (A), Tariff Act of 1930, as amended, is an article formerly owned by a donor (may be a commercial firm) who gave it outright in its entirety to a donee without compensation or promise of compensation. It does not include articles acquired by purchase, barter, promissory exchange, or similar transaction, nor does it include articles said to be "given" in conjunction with a purchase, barter, promissory exchange, or similar transaction, such as a socalled "bonus article."

Such

(2) A parcel addressed to a person in the United States from an individual in a foreign country which contains a gift should be clearly marked on the outside to indicate that it contains a gift. marking is not conclusive evidence of a gift nor is the absence of such marking conclusive evidence that an article is not a gift. Ordinarily an article not exceeding $10 in fair retail value in the country of shipment sent from a person in a foreign country to a person in the United States will be recognizable as a gift from the nature of the article and the obvious facts surrounding the shipment.

(3) A parcel addressed to a person in the United States from a business firm in a foreign country would ordinarily not contain a gift from a donor in the foreign country. When such a parcel in fact contains an article entitled to free entry under section 321 (a) (2) (A), the parcel should be clearly marked to indicate that it contains such a gift and a statement to this effect should be enclosed in the parcel.

(4) Consolidated shipments addressed to one consignee shall be treated for purposes of this section as one importation. The foregoing shall not apply to shipments of bona fide gifts consolidated abroad for shipment to the United States when: (i) The consolidation for shipment to the United States is in a cargo van or similar containerization which is consigned to a common carrier, freight forwarder, freight handler, or other public service agency for distribution of the gift packages; (ii) the separate gifts not exceeding $10 in fair retail value in the country of shipment included in the consolidated shipment are before shipment individually wrapped and addressed to the donee in the United States; (iii) each gift package is marked on the outside to indicate that it contains a gift not exceeding $10 in fair retail value in the country of shipment; and (iv) each gift package is separately listed in the name of the addressee-donee on a packing list, manifest, bill of lading, or other shipping document.

(5) No alcoholic beverage, perfume containing alcohol (except where the aggregate fair retail value in the country of shipment of all merchandise contained in the shipment does not exceed $1), cigars, or cigarettes shall be exempted from the payment of duty and tax under this section.

(6) The exemptions provided for in section 321, Tariff Act of 1930, as amended, are not to be allowed in respect of any shipment containing one or more gifts having an aggregate fair value in the country of shipment in excess of $10, except as indicated in § 8.3(d) (4). For example, an article ordinarily subject to an ad valorem rate of duty but sent as a gift, if the fair retail value is $11, would be subject to a duty based upon its value under the provisions of section 402 or 402a, Tariff Act of 1930, as amended, even though the dutiable value is less than $10.

(7) The exemption referred to in section 321(a) (2) (C) is not to be allowed in the case of any merchandise of a class or kind provided for in any absolute or tariff-rate quota, whether the quota is open or closed. In the case of merchandise of a class or kind provided for in a tariff-rate quota, the merchandise is subject to the rate of duty in effect on the date of entry.

(Secs. 484(a), 498, 505, 46 Stat. 722, as amended, 728, as amended, 732, sec. 7, 52 Stat. 1081, as amended, 77A Stat. 14, 19 U.S.C.

1202, 1321, 1484(a), 1498, 1505) [28 F.R. 14638, Dec. 31, 1963, as amended by T.D. 56481, 30 F.R. 11851, Sept. 16, 1965; T.D. 67193, 32 F.R. 11763, Aug. 16, 1967]

§ 8.4 Preliminary examination of entry papers; making entry or withdrawal; applicable rate of duty; date of importation.

(a) Formal entry papers may be presented at the customhouse for preliminary examination within such period of time prior to the arrival of the merchandise within the limits of the port where the merchandise is to be entered as may be fixed by the collector of customs. The entry papers shall not be considered to be "deposited" or "accepted", nor shall the merchandise covered thereby be considered to be entered within the meaning of the law or regulations applicable to the entry of the merchandise, until after the arrival of the merchandise within the limits of the port of entry and the subsequent deposit of estimated duties or subsequent official determination that no deposit is required. After presentation of such entry papers and before entry of the merchandise, the importer shall not be permitted to pay the duties and taxes, if any are estimated to be due, and shall not be permitted to know about, or to have access to, any paper which would disclose what packages will be designated for examination, but he may recall the entry papers at any time during this period, in which case the collector shall destroy the summary sheet, permit, and any other document on which the designation of examination packages is indicated. Except at the port of New York, such entry papers shall not be numbered or dated prior to entry of the merchandise; at New York they may be numbered but shall not be dated. The foregoing provisions shall not be applicable to merchandise which is to be released under the immediate delivery procedure (see § 8.59), merchandise subject to a quantitative or tariff-rate quota, merchandise which is to be entered at a customs station, or any merchandise to be covered by an informal entry.

(b) Except as provided for hereinafter in this paragraph, no entry or withdrawal form shall be presented to a customs entry officer at any time when the customhouse is not open for the general transaction of business. With respect to merchandise for which the rate of duty changes each year on fixed dates,

when the last day upon which such merchandise may be entered at a lower rate of duty falls on a Saturday, Sunday, or legal holiday, an entry or withdrawal for consumption may be accepted on such day provided the entry or withdrawal is tendered at a time when overtime services of the customs officers concerned are reimbursable and the person desiring to make the entry or withdrawal has applied for overtime services in accordance with § 24.16 of this chapter. When the last day upon which the merchandise may be entered or withdrawn at the lower rate of duty falls on a day when customs offices are open for the general transaction of business, an entry or withdrawal for consumption on such day may be accepted and processed after 5 p. m., provided the person desiring to make the entry or withdrawal has applied for overtime services in accordance with § 24.16 of this chapter.

(c) Except in the case of merchandise subject to a quantitative or tariffrate quota, collectors are authorized to accept an entry for consumption or for warehousing for the entire quantity of merchandise covered by an entry for immediate transportation after the arrival of any part of such quantity at the port of destination or such other place as may be authorized in accordance with § 18.11 (c) of this chapter.*

(d) Entry is made under an appraisement entry (customs Form 7500), a formal consumption entry (customs Form 7501), a combined entry for rewarehouse and withdrawal for consumption (customs Form 7519), or an informal entry (customs Form 5119 or 5119-A) when the specified form is properly executed and deposited, together with any related documents required by any provision of these regulations to be filed with such form at the time of entry, at the port or station with the customs officer designated to receive

• · "(1) in the case of articles not subject to a quantitative or tariff-rate quota, entry for the entire quantity covered by an entry for immediate transportation made under section 552 of this act may be accepted at the port of entry designated by the consignee, or his agent, in such entry after the arrival of any part of such quantity at such designated port or at such other place of deposit as may be authorized in accordance with regulations prescribed by the Secretary of the Treasury." (Tariff Act of 1930, sec. 484 (f), as amended, 19 U. S. C. 1484 (f))

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such entry papers and any duties or taxes required to be paid at the time of making such entry have been deposited with the customs officer designated to receive such monies. The rate or rates of duty applicable to merchandise entered under any such entry shall be the rate or rates in effect when the making of the entry as stated above is completed, except as provided for in section 315 (a) (2), Tariff Act of 1930, as amended. An importer, who believes that a review by a customs commodity specialist team of his entry (including an entry of merchandise subject to a tariff-rate quota) before it is sent to the customs officer designated to receive the deposit of estimated duties may delay completion of the entry until a higher rate is in effect, may file with the entry a written request that the entry be sent to such officer for the deposit of the estimated duties and taxes thereon prior to its review by the customs commodity specialist team. If such request is granted, the rate or rates of duty applicable to the merchandise shall be the rate or rates in effect when the estimated duties are deposited, except as provided for in section 315(a) (2), Tariff Act of 1930, as amended. Such a request shall be granted unless the customs officer has reason to believe it is not made in good faith.

aa"(a) Except as otherwise specially provided for, the rate or rates of duty imposed by or pursuant to this Act or any other law on any article entered for consumption or withdrawn from warehouse for consumption shall be the rate or rates in effect when the documents comprising the entry for consumption or withdrawal from warehouse for consumption and any estimated or liquidated duties then required to be paid have been deposited with the appropriate customs officer in the form and manner prescribed by regulations of the Secretary of the Treasury, except that

"(2) Any article which is not subject to a quantitative or tariff-rate quota and which is covered by an entry for immediate transportation made at the port of original importation under section 552 of this Act, if entered for consumption at the port designated by the consignee, or his agent, in such transportation entry without having been taken into the custody of the collector under section 490 of this Act, shall be subject to the rate or rates in effect when the transportation entry was accepted at the port of original importation." (Tariff Act of 1930, sec. 315 (a), as amended; 19 U.S.C. 1315 (a).)

(e) Entry is made under an informal mail entry (customs Form 3419, or 5119) when the preparation of the entry by a customs employee is completed. (See § 9.3 (d) of this chapter.)

(f) Entry is made under a warehouse entry (customs Form 7502) when the specified form is properly executed and deposited, together with any related documents required by any provision of these regulations to be filed with such form at the time of entry, with the customs officer designated to receive such entry papers.

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(g) A withdrawal from warehouse for consumption, the process preparatory for the issuance of a permit for the release of the merchandise to or upon the order of the warehouse proprietor, is made when customs Form 7505 is properly executed and deposited, together with any related documents required by any provision of these regulations to be filed with such form at the time of withdrawal, with the customs officer designated to receive the withdrawal and any duties or taxes required to be paid at the time of withdrawal have been deposited with the customs officer designated to receive such monies. The rate or rates of duty applicable to merchandise withdrawn from warehouse for consumption shall be the rate or rates in effect when the making of the withdrawal as stated above is completed. An importer, who believes that a review by a customs commodity specialist team of his warehouse entry which is accompanied by a simultaneous withdrawal for consumption (including a warehouse entry and simultaneous withdrawal(s) for consumption of merchandise subject to a tariff-rate quota) before the withdrawal is sent to the customs officer designated to receive the deposit of estimated duties may delay completion of the entry and withdrawal until a higher rate is in effect, may file with the entry and withdrawal (s) a written request that they be sent to such officer for the deposit of estimated duties and taxes thereon prior to their review by the customs commodity specialist team. If such request is granted, the rate or rates of duties applicable to the merchandise shall be the rate or rates in effect when the estimated duties are deposited. Such a request shall be granted unless the customs officer has reason to believe it is not made in good faith. Unless all acts required by this paragraph and section 315(a) of the Tariff Act of 1930, as amended, including