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P
Partnership bond
Passengers, landing of..

Unlawful...
Payment of duties. (See Duties.)
Penalties:

Abating or compromising claim.
Aiding or abetting illegal importation.
Articles in baggage not declared.
Breaking seals.
Bribery.
Bulk stores landed without permit or omitted from manifest.
Carrying opium...
Clandestine importations.
Concealment..
Contumacy of importers, agents, et al.
Delivery of register without clearance-
Departure before report or entry..
Departure from port without permit.
Deposit of merchandise in building on boundary.
Disclosure of trade secrets..
Discrimination by foreign countries.
Failure to

Attend examination, etc..
Deliver manifest to accounting officers.
Mail copy of manifest.
Mail post entry,
Obtain and produce permit and certified manifest.
Open baggage and packages..
Produce manifest.
Report arrival of vessel or vehicle.
Report or enter vessel.
Report purchases abroad.

Submit to inspection of records, by importer.
False claim or entry for drawback..
False swearing on examination..
Falsity or lack of manifest..
Fraud

On revenue.
Penalty against goods.

Personal penalties.
Fraudulent manipulation.
Fraudulent omissions from invoice.
Frivolous appeal or protest.-
Gratuities.
Illegal importations.
Immoral articles ..
Improper delivery of merchandise in sealed cars..
Injuring or defacing customs seal..
Interference with functions of Tariff Commission.
Limitation on suits to recover.
Marking of goods.--
Obstruction of customs officers.
Offenses relating to seals..
Ownership of goods by customs officer.
Placing goods in buildings on boundary.
Refusal to give testimony..
Relanding of merchandise without entry-
Remission or mitigation of.
Sealed vessels or vehicles.
Search and seizure.
Sharing in awards.
Smuggling -
Suits for.
Unlawful-

Lading or unlading-
Relanding..
Removal of merchandise.
Return of vessel's papers.
Transshipment.

Transportation between ports.
Perishable goods:

Allowance for decay.
Disposition of..
Proceeds of sale.
Cargo for different ports.
Landing stores
Penalty for failure to obtain.
Transfer of stores to another vessel.
Unlading and lading...
Vessels and vehicles to proceed inland.
Vessels to discharge cargo.
Vessels subject to forfeiture if unladen without..

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506
612
613
443
432
445

446
447-453
459, 460
459, 460
459, 460

248
282
283
219
215
220
220

220

225
225
225

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Personal effects not treated as merchandise..

Refund of excessive duties paid upon..

(See also Baggage.)
Person, definition of..
Petroleum, crude, investigation of costs by Tariff Commission.
Philippine Islands.

Invoices for goods from

Not included in United States.
Porto Rico:

Coffee imported into, duty on.

Exemption from taxes on shipments to.
Post entry of articles omitted from manifest..

Copy for comptroller of customs.
Postmasters, authority to administer oaths.
President:

Additional duties fixed by, in case of discrimination by foreign

country.
Change of value basis by, to American selling price-
Changes in classification by-
Changes in duties by.
Effective date of proclamation.
Exclusion of imports by, for unfair competition.
Increase or decrease of duty by-
Information furnished to, by Tariff Commission.
Modification of changes in classification or duties made by.

Report to, by Tariff Commission.
Presumptions...
Prohibited importations:

Cattle and meats.
Convict-made goods, etc..
Discrimination by foreign country
Immoral goods..
Lottery tickets..
Mammals and birds.

Unfair competition..
Protest:

Against collector's decisions.
By American producers.

Frivolous.
Public stores.

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R

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Racing shells, imported in bond for exportation..
Railroad equipment, imported in bond for exportation..
Reappraisement, notice of..
Receipts from reimbursable charges.
Reciprocal agreements relating to advertising matter
Reciprocity with Cuba, not affected..
Records:

Inspection of importers'..

Of decisions
Reenactment of existing law, effect of..
Refund of duties:

After delivery of merchandise, not to be made.
Drawback
Excess deposit, erroneous charges, etc.

(See also Duties.)
Regulations, general.

Cattle and meats.

Drawbacks
Reimbursable charges, receipts from..
Reimportations of exported domestic articles
Relanding of exported goods unlawful.
Release from customs custody.
Release of seized property:

On payment of value.

Petition for
Reliquidation of entry on account of fraud.
Remanufacture in lieu of sale..
Remission or mitigation of penalties.
Repairs to vessels, duty on...

Owned by United States (act of 1913).
Repealing provisions:

Accrued rights and liabilities.
General repeal..
Inconsistent laws.
Revised Statutes.

Statutes at Large.
Report of vessels. (See Vessels.)
Report of violation of law.

(See also Appraiser and Refunds.)

(See also Seized property.)
Residue cargo.-
Revenue laws, execution by customs officers.

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442
502 (c)

219
246

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S
Salary. (See Compensation.)
Sale

Of abandoned goods. (See Merchandise.)
Of forfeited property.

(See also Seized property.)
Salt for curing fish or meat, drawback on..
Salvage of sunken vessels.
Samples imported in bond for exportation..
Seals, false.
Searchers and seizures:

Entry of buildings.
Entry upon property of others-
Of articles omitted from invoice.
Of immoral articles...
Of persons and baggage.
Of vessels and vehicles
Procedure in..
Report on, by collector.
Warrant for

(See also Seized property and Penalties.)
Secretary of the Treasury:

Authority to make regulations.

Authority to require bonds.
Security..
Seized property:

Application for return of.
Appraisement of..

Notice of seizure and intended sale to be published.
Burden of proof in actions upon.
Claims for
Compromise of
Conditional sale of...
Custody of...
Delivery of, to collector-
Destruction of..
Disposition of proceeds of..
Limitation of suits to recover.
Petition for remission of penalty upon.
Prosecution on account of.
Release of..

Under bond..
Remanufacture of forfeited
Report of
Return of..
Reward for detection and seizure of.
Sale of..
Value exceeding $1,000.-

Value not exceeding $1,000.
Seizure..
Separability of provisions.
Sheep, importation prohibited in certain cases.
Shells, racing, imported in bond for exportation.
Ship stores.
Ship's papers. (See Vessels.)
Shortage, decay, or damage, allowance for.
Short title..
Smelting warehouses.

(See also Bonded warehouses.)
Smuggling ...
Special agents, detailed from field force to District of Columbia.
Statistics of imports, statement of..
Statutes, repealed provisions of..
Statute of limitations. (See Limitation.)
Storage. (See Bonded warehouses.)
Stores:

For vessels, withdrawal from bonded warehouse.
Landed as imported merchandise
Public.
Retained on board
Sea and ships'.

Omitted from manifest.
Transferred to another vessel..
Substitution for drawback purposes.
Suits for penalties, limitation of..

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T
Tare and draft, allowance for...
Tariff Commission:

Conversion of rates by..
Cooperation with other agencies.
General powers.
Interference with functions of..
Investigations by, general.

Costs of production.
Conversion of rates..
Domestic value.
Discrimination by foreign countries.
Petroleum, crude, costs of.
Unfair practices..

Valuation, basis of.
Organization of..
Penalty for disclosure of trade secrets..

Testimony and production of papers, authority to require..
Teams, imported in bond for exportation.
Temporary free admission under bond.
Time, extension of ..

(See also Entry and other titles.)
Time of taking effect of act.
Title of act..
Tobacco:

Exportation of products free from tax.

Manufacture of, in bonded warehouse.
Toilet preparations, drawback on.
Trade agreements with foreign nations, President empowered to negoti-

ate (act of 1913)..
Trade-mark, importation of goods bearing..
Trade secrets, penalty for disclosure of -
Transfer of sea and ships' stores to another vessel.
Transit goods. (See Merchandise.)
Transportation:

Between American ports via foreign ports.
Immediate, without appraisement.
Through contiguous countries.
To foreign countries through United States..
(See also Carriers; Immediate transportation; Contiguous countries;

and Merchandise.)
Transshipment:

Due to stress of weather, etc..

Unlawful, penalty for..
Treasury attaché.
Tutuila. (See United States.)

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U
Unclaimed goods.
Unfair method or act..
Unfair practices in import trade.
United States, definition of..
United States Court of Customs and Patent Appeals. (See Court of

Customs and Patent Appeals.)
United States Tariff Commission. (See Tariff Commission.)
United States value.
Unlading..

After 1 day, at request of consignee..
After 25 days.
At port of entry.
Baggage from contiguous countries.
Bulk cargo..
Due to stress of weather.
Elsewhere than at port of entry
Emergency
In case of incomplete entry.
Of goods, passengers and baggage.
Of vessels. (See Vessels.)
On Sundays, holidays, or at night.

Extra compensation for..
Permits.
Place of
Preliminary entry for.
Suspended during unfavorable weather.
Time for...

In case of bulk cargo.
Unlawful.

Penalty for

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Unlawful:

Lading-
Relanding.
Removal of goods from customs custody-
Transshipment -
Unlading. (See Unlading.)

V
Valuation, investigation of.
Value.

American selling price.
Appeal by American producers on question of..
Basis of
Cost of production
Domestic-conversion of rates to.
Dutiable.
Entered as minimum.
Export.
Foreign..
In entry, amendment of.
Review of appraiser's decision on question of_

United States.
Vehicles:

Definition of
From contiguous countries.
Manifest of
Penalty for failure to report
Permit to proceed inland.
Report of arrival of..
Seizure of..

(See also Vessels.)
Vessels:

Abandoned.
American

Entry of.

Merchandise imported in (act of 1913)
Arrival at another port, notice of
Boarding of
Built in United States for foreign owners (act of 1913).
Cargo for foreign ports (act of 1913).
Cargo for different ports in United States
Clearance withheld until payment of opium penalty
Customs officers not allowed to own, penalty-
Definition of..
Departure before report or entry, penalty for.
Deposit of documents of.
Drawback on materials used in.
Entry of
American

Master to make oath as to ownership and manifest.
Emergency
Failure to make.

Foreign..
Equipment and repairs of, in foreign.ports.
False seals for..
Foreign-

Discriminatory duty on goods imported in.

Entry of.
Forfeiture of.
Form of manifest.

Preliminary.
From contiguous countries.
List of purchases abroad.

Penalty for not reporting
Manifest of..
Permit to proceed inland.
Repairs to, duty on.

Report of arrival.
General order cargo of.
Manifest of. (See Manifest.)
Materials used for foreign vessels, drawback on..

Importation of, in bond (act of 1913)
Maximum time for unlading-
Merchandise on, abandoned.
Not required to make entry.
Penalty--

For failure to have permit and certified manifest

For not reporting on entering -
Place for unlading cargo.
Preliminary entry of.
Repairs made in foreign ports-
Report of arrival..
Residue cargo.
Return of documents.
Sealed, inspection of..

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599
401 (a)

585
434, 435
313 (8)

216
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219
223, 224, 269

294
219
219
271
278
211

271
216, 216

194

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445
436, 459

447
448
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433

442
437, 438
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