258274166 Tariff and Customs Code

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Tariff and Customs Code

BOOK IICUSTOMS LAW

TITLE ITHE BUREAU OF CUSTOMS

PART 1ORA!I"ATIO!# FU!CTIO! A!$ %URIS$ICTIO!OF THE BUREAU

Section 601. Chief Officials of Bureau of Customs. — TheBureau of Customs shall have one chief and one assistantchief, to be known resectivel! at the Commissioner"hereinafter known as the #Commissioner#$ and %ssistantCommissioner of Customs, who shall each receive anannual comensation in accordance with the ratesrescribed b! e&istin' laws. The %ssistant Commissioner of Customs shall be aointed b! the roer deartmenthead.

Sec. 60(. )unctions of the Bureau. — The 'eneral duties,owers and *urisdiction of the bureau shall include+

a. The assessment and collection of the lawful revenuesfrom imorted articles and all other dues, fees, char'es,fines and enalties accruin' under the tariff and customslaws.

b. The revention and suression of smu''lin' and otherfrauds uon the customs. c. The suervision and control over the entrance andclearance of vessels and aircraft en'a'ed in forei'ncommerce.

d. The 'eneral suervision, control and re'ulation of vessels en'a'ed in the carr!in' of assen'ers and frei'htor in towa'e in coastwise trade and in the ba!s and riversof the hiliines.

e. The rohibition and suression of unnecessar! noises,such as e&losion of 'asoline en'ines, the e&cessiveblowin' of whistles or sirens, and other needless anddisturbin' sounds made b! water craft in the orts of thehiliines or in arts of rivers included in such orts.

f. The e&clusion, if the conditions of traffic should at an!time so re-uire, of vessels of more than one hundred andfift! tons from enterin', berthin' or moorin' in the asi'iver.

'. The admeasurement, re'istration, documentin' andlicensin' of vessels built or owned in the hiliines, therecordin' of sales, transfers and encumbrances of suchvessels, and the erformance of all the duties ertainin' tomarine re'istr!.

h. The insection of hiliine vessels, and suervisionover the safet! and sanitation of such vessels.

i. The enforcement of the lawful -uarantine re'ulations forvessels enterin' hiliine orts.

*. The enforcement of the tariff and customs laws and allother laws, rules and re'ulations relatin' to the tariff andcustoms administration.

k. The licensin' of marine officers who have -ualified inthe e&amination re-uired b! law to be carried on hiliinevessels, the determination of the -ualifications of ilots,the re'ulation of this service, and the fi&in' of the feeswhich the! ma! char'e.

l. The suervision and control over the handlin' of forei'nmails arrivin' in the hiliines, for the urose of the

collection of the lawful dut! on dutiable articles thusimorted and the revention of smu''lin' throu'h themedium of such mails.

Sec. 60/. Territorial urisdiction. — )or the due andeffective e&ercise of the owers conferred b! law and tothe e&tent re-uisite therefor, said bureau shall have theri'ht of suervision and olice authorit! over all seaswithin the *urisdiction of the hiliines and over allcoasts, orts, airorts, harbors, ba!s, rivers and inlandwaters navi'able from the sea.

hen a vessel becomes sub*ect to sei2ure b! reason of anact done in hiliine waters in violation of the tariff andcustoms laws, a ursuit of such vessel be'un within the

*urisdictional waters ma! continue be!ond the maritime2one, and the vessel ma! be sei2ed on the hi'h sea.3morted articles which ma! be sub*ect to sei2ure forviolation of the tariff and customs laws ma! be ursued intheir transortation in the hiliines b! land, water or airand such *urisdiction e&erted over it at an! lace thereinas ma! be necessar! for the due enforcement of the law.

Sec. 604. urisdiction over remises 5sed for Customsuroses. — The Bureau of Customs shall, for customsuroses, have e&clusive control, direction andmana'ement of customhouses, warehouses, offices,wharves, and other remises in the resective orts of entr!, in all cases without re*udice to the 'eneral oliceowers of the cit! or municialit! wherein such remisesare situated.

Sec. 607. 8nforcement of ort e'ulation of Bureau of 9uarantine. — Customs officials and emlo!ees shallcooerate with the -uarantine authorities in theenforcement of the ort -uarantine re'ulationsromul'ated b! the Bureau of 9uarantine and shall 'iveeffect to the same in so far as the! are connected withmatters of shiin' and navi'ation.

Sec. 606. ower of the resident to Sub*ect remises to

urisdiction of Bureau of Customs. — hen an! ublicwharf, landin' lace, street or land, not reviousl! underthe *urisdiction of the Bureau of Customs, in an! ort of entr!, is necessar! or desirable for an! roer customsurose, the resident of the hiliines ma!, b! e&ecutiveorder, declare such remises to be under the *urisdiction of the Bureau of Customs, and thereafter the authorit! of such Bureau in resect thereto shall be full! effective.

Sec. 60:. %nnual eort of Commissioner. — The annualreort of the Commissioner shall, amon' other thin's,contain a comilation of the "a$ volume and value of articles imorted into the hiliines and thecorresondin' customs duties assessed and collectedthereon itemi2ed in accordance with the tariff classification

rovided in this Code and "b$ volume and value of articlese&orted from the hiliines for the recedin' !ear.

Sec. 60;. Commissioner to <ake ules and e'ulations. —The Commissioner shall, sub*ect to the aroval of thedeartment head, make all rules and re'ulations necessar!to enforce the rovisions of this Code.

PART &COLLECTIO! $ISTRICTS A!$ PORTS OF E!TR'

Sec. :01. Collection =istricts and orts of 8ntr! thereof—)or administrative uroses, the hiliines shall bedivided into as man! collection districts as there are atresent e&istin', the resective limits of which ma! be

chan'ed from time to time b! the Commissioner, uon thearoval of the deartment head. The rincial orts of entr! for the resective collection districts shall be <anila,Sual, Tabaco, Cebu, uluandan, Siain, 3loilo, =avao,>e'asi, ?amboan'a, olo, %arri, ose an'aniban,Ca'a!an, Ca'a!an, Tacloban, San )ernando, @ini'aran,=uma'uete Cit! and Batan'as.

Sec. :0(. ower of the resident to Oen and CloseSuborts. — Suborts of entr! ma! be oened or closed b!e&ecutive order, in the discretion of the resident of thehiliines. hen a subort is closed, its e&istin'ersonnel shall be reassi'ned to other duties b! theCommissioner sub*ect to the aroval of the deartmenthead.



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Sec. :0/. Collector of Customs at ort of 8ntr!. — %t eachrincial ort of entr! there shall be a Collector of Customs"hereinafter known as the #Collector#$ who shall beresonsible to the Commissioner, and who shall be theofficial head of the customs service in his ort and district.The Collector shall have *urisdiction over all matters arisin'from the enforcement of tariff and customs laws within hiscollection district+ rovided, however, That theCommissioner shall have the authorit! to review an! such

action uon aeal as rovided in section two thousandthree hundred and thirteen of this Code. Ao aointmentto an! osition under the Collector shall be made withoutthe recommendation of the Collector concerned.

Sec. :04. Seal of Collector of Customs. — 3n the office of the Collector of a collection district there shall be ket aseal of such desi'n as the Commissioner shall describe,with the aroval of the deartment head, with which shallbe sealed all documents and records re-uirin'authentication in such office.

Sec. :07. %uthorit! of %ssistant or =eut! Collectors of Customs. — %n assistant collector at a rincial ort of entr! ma!, in the name of the Collector and sub*ect to his

suervision and control, erform an! articular act whichmi'ht be done b! the Collector himself at suborts, adeut! collector ma!, in his own name, e&ercise the'eneral owers of a collector, sub*ect to the suervisionand control of the Collector of the ort.

Sec. :06. %ointment of Secial =euties with >imitedowers. — Collectors ma!, with the aroval of theCommissioner, aoint from their force such number of secial deuties as ma! be necessar! for the roerconduct of the ublic business, with authorit! to si'n suchdocuments and erform such service as ma! be secifiedin writin'.

Sec. :0:. Succession of %ssistant or =eut! Collector to

osition of %ctin' Collector. — 3n the absence or disabilit!of a Collector at an! ort or in case of a vacanc! in hisoffice, the temorar! dischar'e of his duties shall devolveuon the assistant or deut! collector of the ort. hereno assistant or deut! collector is available, an official toserve in such contin'enc! ma! be desi'nated in writin' b!the Collector from his own force. The Collector makin'such desi'nation shall reort the same without dela! tothe Commissioner and the %uditor eneral, forwardin' tothem the si'nature of the erson so desi'nated.

Sec. :0;. =esi'nation of Official as Customs 3nsector. —%t a coastwise ort where no customs official or emlo!eeis re'ularl! stationed, the Commissioner ma! desi'natean! national, rovincial or municial official of the ort toact as an insector of customs for the urose of enforcin'the laws and re'ulations of the Bureau of Customs in the

articular ort but all such desi'nations shall be madewith the consent of the roer deartment head of theofficial so desi'nated.

Sec. :0D. %uthorit! of Collector to emit =uties. — %Collector shall have discretionar! authorit! to remit theassessment and collection of customs duties, ta&es andother char'es when the a''re'ate amount of such duties,ta&es and other char'es is less than ten esos, and he

ma! disense with the sei2ure of articles of less than tenesos in value e&cet in cases of rohibited imortationsor the habitual or intentional violation of the tariff andcustoms laws.

Sec. :10. ecords to be ket b! Customs Officials. —Collectors, assistant collectors, deut! collectors,surve!ors, and other customs officials actin' in suchcaacities are re-uired to kee true, correct andermanent records of their official transactions, to submitthe same to the insection of authori2ed officials at alltimes, and to turn over all records and official aers totheir successors or other authori2ed officials.

Sec. :11. ort e'ulation. — % Collector ma! rescribe

local administrative re'ulations, not inconsistent with lawor the 'eneral bureau re'ulations, for the 'overnment of his ort or district, the same to be effective uon arovalb! the Commissioner.

Sec. :1(. eorts of Collector to Commissioner. — %Collector shall make reort to the Commissioner from timeto time concernin' rosective or newl! be'un liti'ation inhis district touchin' matters relatin' to the customsservice and he shall, in such form and detail as shall bere-uired b! the Commissioner, make re'ular monthl!reorts of all transactions in his ort and district.

Section 1(01. %rticles to Be 3morted Onl! Throu'hCustomhouse. — %ll articles imorted into the hiliines,

whether sub*ect to dut! or not, shall be entered throu'h acustomhouse at a ort of entr!.

Sec. 1(0(. hen 3mortation Be'ins and =eemedTerminated. — 3mortation be'ins when the carr!in'vessel or aircraft enters the *urisdiction of the hiliineswith intention to unlade therein. 3mortation is deemedterminated uon a!ment of the duties, ta&es and otherchar'es due uon the articles, or secured to be aid, at aort of entr! and the le'al ermit for withdrawal shall havebeen 'ranted, or in case said articles are free of duties,ta&es and other char'es, until the! have le'all! left the *urisdiction of the customs.

EAB+ Secs 101 and 10( are 5nder = 1464, the!FreSections 100 and 101, resectivel!G

Section 101. 3morted %rticles Sub*ect to =ut!. — %llarticles, when imorted from an! forei'n countr! into thehiliines, shall be sub*ect to dut! uon each imortation,even thou'h reviousl! e&orted from the hiliines,e&cet as otherwise secificall! rovided for in this Code orin other laws.

Sec. 10(. rohibited 3mortations. — The imortation into

the hiliines of the followin' articles is rohibited+

a. =!namite, 'unowder, ammunitions and othere&losives, firearm and weaons of war, and detachedarts thereof, e&cet when authori2ed b! law.

b. ritten or rinted article in an! form containin' an!matter advocatin' or incitin' treason, rebellion,insurrection or sedition a'ainst the overnment of thehiliines, of forcible resistance to an! law of thehiliines, or containin' an! threat to take the life of orinflict bodil! harm uon an! erson in the hiliines.

c. ritten or rinted articles, hoto'rahs, en'ravin's,litho'rahs, ob*ects, aintin's, drawin's or other

reresentation of an obscene or immoral character.

d. %rticles, instruments, dru's and substances desi'ned,intended or adated for reventin' human concetion orroducin' unlawful abortion, or an! rinted matter whichadvertises or describes or 'ives directl! or indirectl!information where, how or b! whom human concetion isrevented or unlawful abortion roduced.

e. oulette wheels, 'amblin' outfits, loaded dice, markedcards, machines, aaratus or mechanical devices used in'amblin', or in the distribution of mone!, ci'ars,ci'arettes or other articles when such distribution isdeendent uon chance, includin' *ackot and inballmachines or similar contrivances.

f. >otter! and sweestakes tickets e&cet those authori2edb! the hiliine overnment, advertisements thereof andlists of drawin's therein.

'. %n! article manufactured in whole or in art of 'oldsilver or other recious metal, or allo!s thereof, thestams brands or marks of which do not indicate the actualfineness or -ualit! of said metals or allo!s.

h. %n! adulterated or misbranded article of food or an!adulterated or misbranded dru' in violation of therovisions of the #)ood and =ru's %ct.#

i. <arihuana, oium oies, coca leaves, or an! other

narcotics or s!nthetic dru's which are or ma! hereafter be



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declared habit formin' b! the resident of the hiliines,an! comound, manufactured salt, derivative, orrearation thereof, e&cet when imorted b! theovernment of the hiliines or an! erson dul!authori2ed b! the Collector of 3nternal evenue, formedicinal uroses onl!.

*. Oium ies and arts thereof, of whatever material.

k. %ll other articles the imortation of which is rohibitedb! law.

Sec. 1(0:. urisdiction of Collector Over %rticles of rohibited 3mortation. — here articles are of rohibitedimortation or sub*ect to imortation onl! uon conditionsrescribed b! law, it shall be the dut! of the Collector toe&ercise such *urisdiction in resect thereto as will reventimortation or otherwise secure comliance with all le'alre-uirements.

Sec. 107. Conditionall! )ree 3mortations. — The followin'articles shall be e&emt from the a!ment of imort dutiesuon comliance with the formalities rescribed in, or withthe re'ulations which shall be romul'ated b! the

Commissioner of Customs with the aroval of thedeartment head+

a. %nimals and lants for scientific, e&erimental,roa'ation, botanical, breedin', 2oolo'ical and nationaldefense uroses+ rovided, That no live trees, shoots,lants and moss, and bulbs, tubers and seeds forroa'ation uroses ma! be imorted under this section,e&cet b! order of the overnment of the hiliines orother dul! authori2ed institutions+ rovided, further, Thatthe free entr! of animals for breedin' uroses shall berestricted to animals of a reco'ni2ed breed, dul! re'isteredin the book of record established for that breed+ %ndrovided, finall!, That certificate of such record, andedi'ree of such animal dul! authenticated b! the roer

custodian of such book of record, shall be roduced andsubmitted to the Collector of Customs, to'ether withaffidavit of the owner or imorter, that such animal is theidentical animal described in said certificate of record andedi'ree.

b. %-uatic roducts "e.'., fish, crustaceans, mollusks,marine animals, seaweed, fish oil, roe$, includin'rearations or manufactures thereof, cau'ht or 'atheredb! vessels of hiliine re'istr!+ rovided, That the! areimorted in such vessels or in crafts attached thereto+ %ndrovided, further, That the! have not been landed in an!forei'n territor! or, if so landed, the! have been landedsolel! for transshiment without havin' been advanced incondition.

c. Samles of the kind, in such -uantit! and of suchdimensions or construction as to render them unsalable orof no areciable commercial value, models not adatedfor ractical use and samles of medicine roerl! marked#h!siciansH samles not for sale#.

Commercial samles, e&cet those that are not readil! andeasil! identifiable "e.'., recious and semirecious stones,cut or uncut, and *ewelr! set with recious or semi

recious stones$, the value of an! sin'le imortation of which does not e&ceed ten thousand esos, uon the'ivin' of a bond in an amount e-ual to one and onehalf times the ascertained duties, ta&es and other char'esthereon, conditioned for the e&ortation of said samleswithin si& months from the date of the accetance of theimort entr!, or in default thereof, the a!ment of thecorresondin' duties, ta&es and other char'es. 3f the valueof an! sin'le consi'nment of such commercial samlese&ceeds ten thousand esos, the imorter thereof ma!select an! ortion of same not e&ceedin' in value tenthousand esos for entr! under the rovisions of thissubsection, and the e&cess of the consi'nment ma! beentered in bond, or for consumtion, as the imorter ma!elect.

d. %rticles, includin' binnacles, roellers, and the like, thecharacter of which, as imorted, revents their use forother uroses than the construction, e-uiment, or reairof vessels and aircraft, and lifereservers and life buo!s,related e-uiment and arts and accessories thereof,which are necessar! for the takeoff and landin' and forthe safe navi'ation of vessels and aircraft.

e. 8-uiment for use in the salva'e of vessels or aircraft,uon identification and the 'ivin' of a bond in an amounte-ual to one and onehalf times the ascertained duties,ta&es and other char'es thereon, conditioned for thee&ortation thereof or a!ment of the corresondin'duties, ta&es and other char'es within si& months from the

date of accetance of the imort entr!+ rovided, That theCollector of Customs ma! e&tend the time for e&ortationor a!ment of duties, ta&es and other char'es for a termnot e&ceedin' si& months from the e&iration of theori'inal eriod.

f. Cost of reairs made in forei'n countries uon vessels oraircraft documented, re'istered or licensed in thehiliines, uon roof satisfactor! to the Collector of Customs "1$ that ade-uate facilities for such reairs arenot afforded in the hiliines, or "($ that such vessels oraircraft, while in the re'ular course of her vo!a'e or fli'htwas comelled b! stress of weather or other casualt! tout into a forei'n ort to make such reairs in order tosecure the safet! seaworthiness or airworthiness of thevessel or aircraft to enable her to reach her ort of destination.

'. %rticles brou'ht into the hiliines for reair,rocessin' or reconditionin' to be ree&orted uoncomletion of the reair, rocessin' or reconditionin'+rovided, That the Collector of Customs ma!, in hisdiscretion, re-uire the 'ivin' of a bond in an amount e-ualto one and onehalf times the ascertained duties, ta&esand other char'es thereon, conditioned for the e&ortationthereof or a!ment of the corresondin' duties, ta&es and

other char'es within si& months from the date of accetance of the imort entr!.

h. <edals, bad'es, cus and other small articles bestowedas trohies or ri2es, or those received or acceted ashonorar! distinctions.

i. earin' aarel and household effects, includin' thosearticles rovided for under subsections #*# and #k#, andbelon'in' to residents of the hiliines returnin' fromabroad, which were e&orted from the hiliines b! suchreturnin' residents uon their dearture therefrom ordurin' their absence abroad, uon the identit! of sucharticles bein' established to the satisfaction of theCollector of Customs ersonal and household effects

brou'ht into the hiliines b! returnin' residents, thee&ort value of which does not e&ceed five hundred esos,solel! for ersonal or household use but not imorted forthe account of an! other erson nor intended for barter,sale or hire+ rovided, That such returnin' residents havenot received the benefit of an! e&emtion hereunderwithin one hundred and ei'ht! da!s from and after thedate of the last e&emtion 'ranted+ %nd rovided, further,That in the event the total e&ort value of the imortedarticle or articles e&ceeds the amount of five hundredesos, such article or articles shall be sub*ect to dut! onl!on the amount in e&cess of five hundred esos articles of the same kind and class urchased in forei'n countries b!residents of the hiliines durin' their absence abroadand accoman!in' them uon their return to the

hiliines, or arrivin' within a reasonable time which inno case shall e&ceed ninet! "D0$ da!s before or after theownerHs return, uon roof satisfactor! to the Collector of Customs that same have been in their use abroad for morethan one !ear articles in an! sin'le shiment consi'ned toan! sin'le erson when the total e&ort value of suchshiment does not e&ceed one hundred esos+ rovided,finall!, That when the e&ort value e&ceeds the amount of one hundred esos, onl! the amount in e&cess of onehundred esos shall be sub*ect to dut!.

*. earin' aarel, articles of ersonal adornment, toiletarticles, ortable tolls and instruments, theatricalcostumes, and similar ersonal effects, accoman!in'travelers or tourists in their ba''a'e or arrivin' within areasonable time, in the discretion of the Collector of Customs, before or after the owners, in use of and



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necessar! and aroriate for the wear or use of suchersons accordin' to their rofession or osition for theimmediate uroses of their *ourne! and their resentcomfort and convenience+ rovided, That this e&emtionshall not be held to al! to articles intended for otherersons or for barter, sale or hire+ rovided, further, Thatthe Collector of Customs ma!, in his discretion, re-uire abond in an amount e-ual to one and onehalf times theascertained duties, ta&es and other char'es uon articles

classified under this subsection, conditioned for thee&ortation thereof or a!ment of the corresondin'duties, ta&es and other char'es, within si& months fromthe date of accetance of the imort entr!+ %nd rovided,finall!, That the Collector of Customs ma! e&tend the timefor e&ortation or a!ment of duties, ta&es and otherchar'es for a term not e&ceedin' si& months from thee&iration of the ori'inal eriod.

k. Iehicles, horses, harness, bed and table linen, tableservice, furniture, musical instruments and ersonal effectsof like character, owned and imorted b! travelers ortourists for their convenience and comfort, uonidentification and the 'ivin' of a bond in an amount e-ualto one and onehalf times the ascertained duties, ta&es

and other char'es thereon, conditioned for the e&ortationthereof or a!ment of the corresondin' duties, ta&es andother char'es within si& months from the date of accetance of the imort entr!+ rovided, That theCollector of Customs ma! e&tend the time for e&ortationor a!ment of duties, ta&es and other char'es for a termnot e&ceedin' si& months from the e&iration of theori'inal eriod.

l. rofessional instruments and imlements, tools of trade,occuation or emlo!ment, wearin' aarel, domesticanimals, and ersonal and household effects, includin'those of the kind and class rovided for under subsections#*# and #k# and belon'in' to ersons comin' to settle inthe hiliines, in -uantities and of the class suitable to

the rofession, rank or osition of the erson imortin'them, for their own use and not for barter or sale,accoman!in' such ersons, or arrivin' within areasonable time, in the discretion of the Collector of Customs, before or after the arrival of their owners, uonthe roduction of evidence satisfactor! to the Collector of Customs that such ersons are actuall! comin' to settle inthe hiliines, that the articles are brou'ht from theirformer lace of abode, that chan'e of residence is bonafide, and that the rivile'e of free entr! under thissubsection has never been reviousl! 'ranted to them+rovided, That neither merchandise of an! kind, normachiner! or other articles for use in manufacture, shallbe classified under this subsection.

m. %nimals, vehicles, ortable theaters, circus and

theatrical e-uiment, includin' musical instruments,

sceneries, anoramas, roerties, saddler!, wa& fi'uresand similar ob*ects for ublic entertainment, and otherarticles for disla! in ublic e&ositions, or for e&hibition orcometition for ri2es, and devices for ro*ectin' icturesand arts and aurtenances therefor, uon identificationand the 'ivin' of a bond in an amount e-ual to one andonehalf times the ascertained duties, ta&es and otherchar'es thereon, conditioned for e&ortation thereof ora!ment of the corresondin' duties, ta&es and other

char'es within si& months from the date of accetance of the imort entr!+ rovided, That the Collector of Customsma! e&tend the time for e&ortation or a!ment of duties,ta&es and other char'es for a term not e&ceedin' si&months from the e&iration of the ori'inal eriod andtechnical and scientific films when imorted b! technical,cultural and scientific institutions, and not to be e&hibitedfor rofit+ rovided, That if an! of the said films ise&hibited for rofit, the roceeds therefrom shall besub*ect to confiscation, in addition to the enalt! rovidedunder section three thousand si& hundred and ten of thisCode.

n. %rticles "e.'., hoto'rahic, sound recordin', electricaland other e-uiment, vehicles, animals, costumes,

aarel, roerties, sulies, une&osed motion icturefilms$ brou'ht b! forei'n roducers for makin' orrecordin' motion ictures on location in the hiliines,uon identification and the 'ivin' of a bond in an amounte-ual to one and onehalf times the ascertained duties,ta&es and other char'es thereon, conditioned fore&ortation thereof or a!ment of the corresondin'duties, ta&es and char'es within si& months from the dateof accetance of the imort entr!. 5ne&osed motionicture films allowed free entr! under bond for e&ortationfallin' within this subsection and subse-uentl! e&osed,whether or not develoed, ma! be ree&orted free of imort duties, ta&es and other char'es.

Ae'ative films, undeveloed, e&osed outside the

hiliines b! resident )iliino citi2ens or b! roducin'comanies of hiliine re'istr! where the rincial actorsand artists emlo!ed for the roduction are )iliinos, uonaffidavit b! the imorter that such e&osed films are thesame films reviousl! e&orted from the hiliines. %sused in this ara'rah, the terms #actors# and #artists#include the ersons workin' the hoto'rahic camera orother hoto'rahic and sound recordin' aaratus b!means of which the film is made.

o. Costumes, re'alia and other articles, includin' officesulies and e-uiment, imorted for the official use of members and attaches of forei'n embassies, le'ations,consular officers and other reresentatives of forei'n'overnment+ rovided, That the countr! which an! sucherson reresents accords like rivile'es to corresondin'

officials of the hiliines.

%rticles imorted for the ersonal or famil! use of themembers and attaches of forei'n embassies, le'ations,consular officers and other reresentatives of forei'n'overnments+ rovided, That such rivile'e shall beaccorded under secial a'reements between thehiliines and the countries which the! reresent+ %ndrovided, further, That the rivile'e ma! be 'ranted onl!uon secific instructions of the =eartment of )inance in

each instance which will be issued onl! uon re-uest of the=eartment of )orei'n %ffairs.

. e'alia, 'ems, statuar!, secimens or casts of scultures imorted for the bona fide use and b! the orderof an! societ! incororated or established solel! forreli'ious, hilosohical, educational, scientific or literar!uroses, or for the encoura'ement of the fine arts, or forthe use and b! the order of an! institution of learnin',ublic librar!, museum, orhan as!lum or hosital, and notfor barter, sale or hire+ rovided, That the term #re'alia#shall be held to embrace onl! such insi'nia of rank oroffice or emblems as ma! be worn uon the erson orborne in the hand durin' ublic e&ercises or ceremonies of the societ! or institution, and shall not include articles of

furniture or fi&tures, or ordinar! wearin' aarel, norersonal roert! of individuals.

-. <usical or'ans imorted for the bona fide use and b!the owner of an! societ! incororated or established forreli'ious or educational uroses, or, e&ressl! forresentation thereto.

r. Scientific aaratus, instruments and utensils seciall!imorted for the bona fide use and b! the order of an!societ! or institution incororated or established solel! foreducational, scientific, or charitable uroses, or for theencoura'ement of the fine arts, or for the bona fide useand b! the order of an! institution of learnin' in thehiliines, and not for barter, sale or hire.

s. hilosohical, historical, economic, scientific, technicaland vocational books seciall! imorted for the bona fideuse and b! the order of an! societ! or institution,incororated or established solel! for hilosohical,educational, scientific, charitable or literar! uroses, orfor the encoura'ement of the fine arts, or for the bona fideuse of and b! the order of an! institution of learnin' in thehiliines+ rovided, That the rovisions of thissubsection shall al! to books not e&ceedin' two coiesof an! one work when imorted b! an! individual for hisown use, and not for barter, sale or hire.

Bibles, missals, ra!erbooks, koran, ahadith and otherreli'ious books of similar nature and e&tracts therefrom,h!mnal and h!mns for reli'ious uses, seciall! reared

books, music and other instrumental aids for the deaf,



`` 5

mute or blind, and te&tbooks rescribed for use in an!school in the hiliines+ rovided, That comlete booksublished in arts in eriodical form shall not be classifiedherein.

t. Aewsrint, whenever imorted b! or for ublishers forthe e&clusive use in the ublication of newsaers.

u. %rticles donated to ublic or rivate institutions

established solel! for educational, scientific, cultural,charitable, health, relief, hilanthroic or reli'iousuroses, for free distribution amon', or e&clusive use of,the need!.

v. )ood, clothin', housebuildin' and sanitar!constructionmaterials, and medical, sur'ical and other sulies for usein emer'enc! relief work, when imorted b! or directl! forthe account of an! victim, sufferer, refu'ee, survivor oran! other erson affected thereb!, or b! or for the accountof an! relief or'ani2ation, not oerated for rofit, fordistribution amon' the distressed individuals, wheneverthe resident shall, b! roclamation, declare an emer'enc!to e&ist b! reason of a state of war, estilence, cholera,la'ue, famine, drou'ht, t!hoon, earth-uake, fire, flood

and similar conditions+ rovided, That the imortation freeof dut! of articles described in this herein subsection shallcontinue onl! durin' the e&istence of such emer'enc!, orwithin such limits and sub*ect to such conditions as theresident ma!, b! his roclamation, deem necessar! tomeet the emer'enc!.

w. hiliine articles reviousl! e&orted from thehiliines and returned without havin' been advanced invalue or imroved in condition b! an! rocess of manufacture or other means, and uon which no drawbackor bount! has been allowed, and forei'n articles whenreturned after havin' been loaned and e&orted for usetemoraril! abroad solel! for e&hibition, e&amination ore&erimentation, for scientific or educational uroses, and

forei'n containers acked with e&orted hiliine articlesand returned emt! if imorted b! or for the account of the erson or institution who e&orted them from thehiliines and not for sale, sub*ect to identification+rovided, That an! hiliine article fallin' under thissubsection uon which drawback or bount! has beenallowed shall, uon reimortation thereof, be sub*ect to adut! under this subsection e-ual to the amount of suchdrawback or bount!.

&. >ar'e containers "e.'., demi*ohns, c!linders, drums,casks and other similar recetacles of metal, 'lass or othermaterial$ which are, in the oinion of the Collector of Customs, of such a character as to be readil! identifiablema! be delivered to the imorter thereof uonidentification and the 'ivin' of a bond in an amount e-ual

to one and onehalf times the ascertained duties, ta&es

and other char'es thereon, conditioned for the e&ortationthereof on a!ment of the corresondin' duties, ta&es andother char'es within one !ear from the date of accetanceof the imort entr!.

!. Sulies or shi stores listed as such for the use of thevessel sulies which are intended for the reasonablere-uirements of the vessel in her vo!a'e outside thehiliines, includin' such articles transferred from a

bonded warehouse in an! collection district to an! vesselen'a'ed in forei'n trade, for use or consumtion of theassen'ers or its crew on board such vessel as sea storesor articles urchased abroad for sale on board a vessel assaloon stores or sulies+ rovided, That an! surlus ore&cess of such shi, sea or saloon stores arrivin' fromforei'n orts shall be dutiable accordin' to thecorresondin' headin' or subheadin'.

2. %rticles and salva'e from vessels recovered after theeriod of two !ears from the date of filin' the marinerotest or the time when the vessel was wrecked orabandoned as determined b! the Collector of Customs, orsuch art of hiliine vessel or her e-uiment, wrecked orabandoned in hiliine waters or elsewhere+ rovided,

That articles and salva'e recovered within the said eriodof two !ears shall be dutiable accordin' to thecorresondin' headin' or subheadin'.

aa. %rticles of eas! identification e&orted from thehiliines for reairs abroad and subse-uentl!reimorted+ rovided, That the cost of the reairs made toan! such article shall a! a rate of dut! of twent!five ercent ad valorem.bb. Coffins or urns containin' human remains, bones orashes, and all articles for ornamentin' said coffins or urnsand accoman!in' same used ersonal and householdeffects, not merchandise, of deceased ersons, uonidentification as such, satisfactor! to the Collector of Customs.

Section 104. %ll Tariff Sections, Chaters, headin's andsubheadin's and the rates of imort dut! under Section104 of residential =ecree Ao. /4 and all subse-uentamendment issues under 8&ecutives Orders andresidential =ecrees are hereb! adoted and form art of this Code.

There shall be levied, collected, and aid uon all imortedarticles the rates of dut! indicated in the Section under thisSection e&cet as otherwise secificall! rovided for in thisCode+ rovided, that the ma&imum rate shall not e&ceedone hundred er cent ad valorem.

The rates of dut! herein rovided or subse-uentl! fi&edursuant to Section four hundred one of this Code shall be

sub*ect to eriodic investi'ation b! the Tariff Commission

and ma! be revised b! the res ident uonrecommendation of the Aational 8conomic and=eveloment %uthorit!.

The rates of dut! herein rovided shall al! to allroducts whether imorted directl! or indirectl! of allforei'n countries, which do not discriminate a'ainsthiliine e&ort roducts. %n additional 100J acrosstheboard dut! shall be levied on the roducts of an! forei'n

countr! which discriminates a'ainst hiliine e&ortroducts.

The tariff Sections, Chaters, headin's and subheadin'sand the rate of imort dut! under Section one hundredfour of this Code shall be as follows+

S8CT3OA 3>3I8 %A3<%>S %A3<%> O=5CTS

Aotes+

1. %n! reference in this Section to a articular 'enus orsecies of an animal, e&cet where the conte&t otherwisere-uires, includes a reference to the !oun' of that 'enus

or secies.

(. 8&cet where the conte&t otherwise re-uires,throu'hout the Aomenclature an! reference to #dried#roducts also covers roducts which have beendeh!drated, evaorated or free2edried.

C@%T8 3>3I8 %A3<%>S

Aote+

1. This Chater covers all live animals e&cet+

"a$ )ish and crustaceans, molluscs and other a-uatic

invertebrates, of headin' Ao. 0/.01, 0/.06 or 0/.0:

"b$ Cultures of microor'anisms and other roducts of headin' Ao. /0.0( and

(. %nimals of headin' Ao. D7.0;.

@=AO.

@%<OA3?8=SKST8<CO=8

=8SC3T3OA

ate of =ut! "J$

1 ul!

1DD/

1DD4

1DD7

1DD6

01.01

>ivehorses,

asses,



`` 6

mulesandhinnies

@orses+

0101.1100

urebredbreedin'

animals

(0 (0 10 10

0101.1D00

Other 70 40 /0 /0

0101.(000

%sses,mulesandhinnies

70 40 /0 /0

01.0(

>iveBovineanimals.

010(.1000

urebred

breedin'animals

/ / /

010(.D0 Other+

010(.D010

)eedercattlewei'hin'not morethan /00k'

/ / /

010(.D0D0

Other

/0 /0 /0

01.0/

>iveswine.

010/.1000

urebredbreedin'animals

/ / /

010/.D100

ei'hin'less than70 k'

70 40 /0 /0

010/.D(00

ei'hin'70 k' or

70 40 /0 /0

more

01.04

>ivesheeand'oats.

0104.10 Shee+

0104.1010


/ / /

0104.10D0

Other

/0 /0 /0

0104.(0 oats+

0104.(010


/ / /

0104.(0

D0

Other

70 40 /0 /0

01.07

>iveoultr!,that is tosa!, fowlsof theseciesallusdomesticus,ducks,'eese,turke!sand

'uineafowls.

ei'hin'not morethan 1;7'+

0107.11 )owlsof theseciesallusdomesticus+

0107.11 / / / /

10 Chicks,forbreedin'

0107.11D0

Other

:0 70 /0 /0

0107.1D Other+

0107.1D10

=ucks,'eeseandturke!sforbreedin'

/ / / /

0107.1DD0

Other

:0 70 /0 /0

Other+

0107.D1 )owlsof thesecies

allusdomesticus+

0107.D110

Chicken,forbreedin'

/ / / /

0107.D1(0

amecock oran! maleChickenfor cock

fi'htin'

:0 70 /0 /0

0107.D1D0

Other

:0 70 /0 /0

0107.DD Other+

0107.DD10

=ucks,'eeseandturke!s

:0 70 /0 /0

0107.DDD0

Other

:0 70 /0 /0

01. 0106.00 Other live


http://slidepdf.com/reader/full/258274166-tariff-and-customs-code 7/31`` 7

06 animals.

0106.0010


/ / /

0106.00D0

Other+

0106.00D1

=o's ;0 60 /0 /0

0106.00D(

>iveanimalschiefl! forfood,"e.'.,fro'$

;0 60 /0 /0

0106.00DD

Other 40 /7 /0 /0

C@%T8 (

<8%T %A= 8=3B>8 <8%T O))%>

Aote+

1. This Chater does not cover+

"a$ roducts of the kinds described in headin's Aos. 0(.01to 0(.0; or 0(.10, unfit or unsuitable for humanconsumtion

"b$ uts, bladders or stomachs of animals "headin' Ao.07.04$ or animal blood "headin' Ao. 07.11 or /0.0($ or

"c$ %nimal fat, other than roducts of headin' Ao. 0(.0D"Chater 17$.

@=AO.

@%<OA3?8=SKST8<CO=8

=8SC3T3OA

ate of =ut! "J$

1 ul!

1DD/

1DD4

1DD7

1DD6

0(.01

<eat ofbovineanimals,fresh orchilled.

0(01.1000

Carcasses

and half

70 40 /0 /0

Carcasses

0(01.(000

Othercuts withbone in

70 40 /0 /0

0(01./0 Boneless+

0(01./010

<anufacturin' 'radecuts

/0 /0 /0 /0

0(01./0D0

Other 60 40 /0 /0

0(.0(

<eat ofbovineanimals,fro2en

0(0(.1000

Carcassesand half

Carcasses

70 40 /0 /0

0(0(.(000


70 40 /0 /0

0(0(./0 Boneless+

0(0(./010

<anufacturin' 'radecuts

/0 /0 /0 /0

0(0(./0D0

Other 60 40 /0 /0

0(.0/

<eat ofswine,fresh,chilled orfro2en.

)resh orchilled+

0(0/.1100

Carcassesand halfCarcasses

70 40 /0 /0

0(0/.1(

00

@ams,

shoulders

70 40 /0 /0

and cutsthereofwith bonein

0(0/.1D00

Other 70 40 /0 /0

)ro2en+

0(0/.(100


70 40 /0 /0

0(0/.((00

@ams,shouldersand cutsthereofwith bonein

70 40 /0 /0

0(0/.(D00

Other 70 40 /0 /0

0(.04

<eat ofshee or'oats,fresh,chilled orfro2en.

0(04.1000

Carcassesand halfCarcassesof lamb,)resh orchilled

70 40 /0 /0

Othermeat ofshee,fresh orchilled+

0(04.(100


70 40 /0 /0

0(04.((00


70 40 /0 /0

0(04.(/

00

Boneless

70 40 /0 /0



0(04./000

Carcassesand halfCarcassesof lamb,)ro2en

70 40 /0 /0

Othermeat of

shee,fro2en+

0(04.4100


70 40 /0 /0

0(04.4(00


70 40 /0 /0

0(04.4/00

Boneless

70 40 /0 /0

0(04.7000

meat ofoats

70 40 /0 /0

0(.07

0(07.0000

<eat ofhorses,asses orhinnies,fresh,chilled orfro2en.

70 40 /0 /0

0(.06

8dible offalof bovineanimals,swine,shee,

'oats,horses,asses,mules orhinnies,fresh,chilled orfro2en.

0(06.1000

of bovineanimals,)resh orchilled

70 40 /0 /0

Of bovineanimals,

fro2en+

0(06.(100

Ton'ues

70 40 /0 /0

0(06.((00

>ivers 70 40 /0 /0

0(06.(D00

Other 70 40 /0 /0

0(06./000

of swine,)resh orchilled

/0 /0 /0 /0

Of swine,fro2en+

0(06.4100

>ivers 70 40 /0 /0

0(06.4D00

Other 70 40 /0 /0

0(06.;000

Other,)resh orchilled

70 40 /0 /0

0(06.D000

Other,)ro2en

70 40 /0 /0

0(.0:

<eat andedibleoffal, ofthe oultr!of headin'Ao. 01.07,fresh,chilled orfro2en.

oultr!not cut in

ieces,fresh orchilled+

0(0:.1010

Chickens,ducks andturke!s+

0(0:.1011

turke!s

70L

70L

/0L

/0L

0(0:.101(

Chickensand =ucks

;0 60 /0 /0

0(0:.10 Other 70 40 /0 /0

D0

oultr!not cut inieces,fro2en+

0(0:.(100

)owlsof the

seciesallusdomesticus

;0 60 /0 /0

0(0:.((00

turke!s 70L

70L

/0L

/0L

0(0:.(/00

=ucks,'eese and'uinea)owls

:0 70 /0 /0

oultr!cuts andoffal"includin'livers$,fresh orchilled+

0(0:./100

)att!>ivers of'eese or=ucks

;0 60 /0 /0

0(0:./D Other+

0(0:./D10

ofturke!

70L

70L

/0L

/0L

0(0:./DD0

Other ;0 60 /0 /0

oultr!cuts andoffal otherthanlivers,fro2en+

0(0:.4100

of)owls ofthe seciesallusdomesticus

:0 70 /0 /0



0(0:.4(00

ofturke!

70L

70L

/0L

/0L

0(0:.4/00

of=ucks,'eese or'uinea)owls

:0 70 /0 /0

0(0:.7000

oultr!>ivers,)ro2en

;0 60 /0 /0

0(.0;

Othermeat andediblemeat offal,fresh,chilled orfro2en.

0(0;.1000

of rabbitsor hares

;0 60 /0 /0

0(0;.(0

00

)ro'sF

le's

;0 60 /0 /0

0(0;.D000

Other ;0 60 /0 /0

0(.0D

0(0D.0000

i' fat freeof leanmeat andoultr! fat"notrendered$,fresh,chilled,fro2en,salted, in

brine,dried orsmoked.

40 /7 /0

0(.10

<eat andediblemeat offal,salted, inbrine,dried orsmokededibleflours andmeals ofmeat ormeat offal.

<eat ofswine+

0(10.1100

@ams,shouldersand cutsthereof,with bonein

;0 60 /0 /0

0(10.1(00

Bellies"streak!$and cutsthereof

;0 60 /0 /0

0(10.1D00

Other ;0 60 /0 /0

0(10.(000

meat ofbovineanimals

;0 60 /0 /0

0(10.D000

Other,includin'edible

flours andmeals ofmeat ormeat offal

;0 60 /0 /0

L %nne& %

C@%T8 /)3S@ %A= C5ST%C8%AS, <O>>5SCS %A= OT@8%95%T3C 3AI8T8B%T8S

Aote+


"a$ <arine mammals "headin' Ao. 01.06$ or meat thereof "headin' Ao. 0(.0; or 0(.10$

"b$ )ish "includin' livers and roes thereof$ or crustaceans,molluscs or other a-uatic invertebrates, dead and unfit orunsuitable for human consumtion b! reason of eithertheir secies or their condition "Chater 7$ flours, mealsor ellets of fish or of crustaceans, molluscs or othera-uatic invertebrates, unfit for human consumtion"headin' Ao. (/.01$ or

"c$ Caviar or caviar substitutes reared from fish e''s"headin' Ao. 16.04$.

=8SC3T3OA ate of =ut! "J$

@=AO.

@%<OA3?8=SKST8<CO=8

1 ul!

1DD/

1DD4

1DD7

1DD6

0/.01

>ive fish.

0/01.10

00

Ornamental fish 70 40 /0 /0

Other live fish+

0/01.D100

Trout "Salmotrutta, Salmo'airdneri, Salmoclarki, Salmoa'uabonita,Salmo 'ilae$

70 40 /0 /0

0/01.D(00

8els "%n'uillas.$

70 40 /0 /0

0/01.D/00

Car 70 40 /0 /0

0/01.DD00

Other 70 40 /0 /0

0/.0(

)ish, fresh orchilled, e&cludin'fish fillets andother fish meat of headin' Ao.0/.04.

Salmonidae,e&cludin' liversand roes+

0/0(.11

00

Trout "Salmo

trutta, Salmo'airdneri, Salmoclarki, Salmoa'uabonita,Salmo 'ilae$

70 40 /0 /0

0/0(.1(00

acific salmon"Oncorh!nchuss.$, %tlanticsalmon "Salmosalar$ and=anube salmon"@ucho @ucho$

70 40 /0 /0

0/0(.1D00

Other 70 40 /0 /0



)lat fish"leuronectidae,Bothidae,C!no'lossidae, Soleidae,Scohthalmidaeand Citharidae$,e&cludin' riversand roes+

0/0(.(100

@alibut"einhardtiushio'lossoides,@io'lossus@io'lossus,@io'lossusstenoleis$

70 40 /0 /0

0/0(.((00

laice"leuronecteslatessa$

70 40 /0 /0

0/0(.(/00

Sole "Soleas.$

70 40 /0 /0

0/0(.(D00

Other 70 40 /0 /0

Tunas "of the'enus Thunnus$,ski*ack or striebellied bonito"8uth!nnus"Matsuwonus$elamis$,e&cludin' liversand roes+

0/0(./1 %lbacore orlon'finned tunas"Thunnus

alalun'a$+

0/0(./110

henimorted durin'the months of%u'ust to)ebruar!

10 10 10

0/0(./1(0

henimorted durin'the months of<arch to ul!

70 40 /0 /0

0/0(./( Kellowfin tunas"Thunnusalbacares$+

0/0(./(10


10 10 10

0/0(./((0

henimorted durin'the months of

<arch to ul!

70 40 /0 /0

0/0(.// Ski*ack orstriebelliedbonito+

0/0(.//10


10 10 10

0/0(.//(0


70 40 /0 /0

0/0(./D Other+

0/0(./D10


10 10 10

0/0(./D(0


70 40 /0 /0

0/0(.4000

@errin's"Cluea haren'us,Cluea allasii$,e&cludin' liversand roes

70 40 /0 /0

0/0(.7000

Cod "adusmorhua, aduso'ac, adusmacrocehalus$,e&cludin' liversand roes+

70 40 /0 /0

Other fish,e&cludin' liversand roes+

0/0(.61 Sardines

"Sardinailchardus,Sardinos s.$,sardinella"Sardinella s.$,brislin' or srats"Srattussrattus$+

0/0(.6110


10 10 10

0/0(.61(0


70 40 /0 /0

0/0(.6(00

@addock"<elano'rammusae'lefinus$

70 40 /0 /0

0/0(.6/00

Coalfish"ollachius virens$

70 40 /0 /0

0/0(.64 <ackerel"Scomberscombrus,Scomberaustralasicus,Scomber *aonicus$+

0/0(.6410


10 10 10

0/0(.64(0


70 40 /0 /0

0/0(.6700

=o'fish andOther sharks

70 40 /0 /0

0/0(.6600

8els "%n'uillas.$

70 40 /0 /0

0/0(.6D00

Other 70 40 /0 /0

0/0(.:0

00

livers and roes /0 /0 /0



0/.0/

)ish, fro2en,e&cludin' fishfillets and otherfish meat ofheadin' Ao.0/.04

0/0/.1000

acific salmon"Oncorh!nchus

s.$, e&cludin'livers and roes

/0 /0 /0

Othersalmonidae,e&cludin' liversand roes+

0/0/.(100

Trout "Salmotrutta, Salmo'airdneri, Salmoclarki, Salmoa'uabonita,Salmo 'ilae$

/0 /0 /0

0/0/.((00

%tlanticsalmon "Salmosalar$ and=anube salmon"@ucho @ucho$

/0 /0 /0

0/0/.(D00

Other

)lat fish"leuronectidae,Bothidae,C!no'lossidae,Soleidae,Scohthalmidaeand Citharidae$,

e&cludin' liversand roes+

0/0/./100

@alibut"einhardtiushio'lossoides,@io'lossus@io'lossus,@io'lossusstenoleis$

/0 /0 /0

0/0/./(00

laice"leuronecteslatessa$

/0 /0 /0

0/0/.//

00

Sole "Solea

s.$

/0 /0 /0

0/0/./D00

Other /0 /0 /0

Tunas "of the'enus Thunnus$,ski*ack or striebellied bonito"8uth!nnus"Matsuwonus$

elamis$,e&cludin' liversand roes+

0/0/.41 %lbacore orlon'finned tunas"Thunnusalalun'a$+

0/0/.4110


10 10 10

0/0/.41(0


/0 /0 /0

0/0/.4( Kellowfin tunas"Thunnusalbacares$+

0/0/.4(10


10 10 10

0/0/.4(

(0

hen

imorted durin'the months of<arch to ul!

/0 /0 /0

0/0/.4/ Ski*ack orstriebelliedbonito+

0/0/.4/10


10 10 10

0/0/.4/(0

henimorted durin'

the months of

/0 /0 /0

<arch to ul!

0/0/.4D Other+

0/0/.4D10


10 10 10

0/0/.4D(0


/0 /0 /0

0/0/.7000

@errin's"Cluea haren'us,Cluea allasii$,e&cludin' liversand roes

/0 /0 /0

0/0/.6000

Cod "adusmorhua, aduso'ac, adusmacrocehalus$,

e&cludin' liversand roes

/0 /0 /0

Other fish,e&cludin' liversand roes+

0/0/.:1 Sardines"Sardinailchardus,Sardinos S.$,sardinella"Sardinella s.$,brislin' or srats"Srattus

srattus$+

0/0/.:110


10 10 10

0/0/.:1(0


/0 /0 /0

0/0/.:(00

@addock"<elano'rammusae'lefinus$

/0 /0 /0



0/0/.:/00

Coalfish"ollachius virens$

/0 /0 /0

0/0/.:4 <ackerel "Scomberscombrus, scomberaustralasicus, Scomber *aonicus$+

0/0/.:4

10

hen

imorted durin'the months of%u'ust to)ebruar!

10 10 10

0/0/.:4(0


/0 /0 /0

0/0/.:700

=o'fish andOther sharks

/0 /0 /0

0/0/.:600

8els "%n'uillas.$

/0 /0 /0

0/0/.::00

Sea bass"=icentrarchuslabra&,=icentrarchusunctatus$

/0 /0 /0

0/0/.:;00

@ake"<erluccius s.,5roh!sis s.$

/0 /0 /0

0/0/.:D Other+

0/0/.:D10

Ban'us"milkfish$, fro2en"e&cet )illets$

70 40 /0 /0

0/0/.:DD0

Other /0 /0 /0 /0

0/0/.;000

livers and roes /0 /0 /0

0/.04

)ish fillets andother fish meat"whether or notminced$, fresh,chilled or fro2en.

0/04.10 )resh or chilled+

0/04.1010

)illets 70 40 /0 /0

0/04.10D0

Other /0 /0 /0 /0

0/04.(0 )ro2en fil lets+

0/04.(010

Ban'us"milkfish$

70 40 /0 /0

0/04.(0

D0

Other /0 /0 /0 /0

0/04.D000

Other

0/.07

)ish, dried, saltedor in brinesmoked fish,whether or notcooked before ordurin' thesmokin' rocessfish meal fit forhumanconsumtion.

0/07.1000

fish meal fit forhumanconsumtion

40 /7 /0

0/07.(000

livers and roes,dried, smoked,salted or in brine

40 /7 /0

0/07./000

fish )illets,dried, salted or inbrine, but notsmoked

40 /7 /0

Smoked fish,includin' fillets+

0/07.4100

acific salmon"Oncorh!nchuss.$, %tlanticsalmon "Salmosalar$ and=anube salmon"@ucho @ucho$

;0 60 /0 /0

0/07.4(00

@errin's"Cluea haren'us,Cluea allasii$

;0 60 /0 /0

0/07.4D Other+

0/07.4D10

milkfish"Chanos Chanos$

;0 60 /0 /0

0/07.4DD0

Other ;0 60 /0 /0

=ried fish,whether or notsalted but notsmoked+

0/07.71

00

Cod "adus

morhua, aduso'ac, adusmacrocehalus$

;0 60 /0 /0

0/07.7D00

Other ;0 60 /0 /0

)ish, salted butnot dried orsmoked and fishin brine+

0/07.6100

@errin's"Cluea haren'us,Cluea allasii$

;0 60 /0 /0

0/07.6(00

Cod "adusmorhua, aduso'ac, adusmacrocehalus$

;0 60 /0 /0

0/07.6/00

%nchovies"8n'raulis s.$

;0 60 /0 /0

0/07.6D00

Other ;0 60 /0 /0

0/.06

Crustaceans,whether in shellor not, live, fresh,chilled, fro2en,dried, salted or in

brinecrustaceans, inshell, cooked b!steamin' or b!boilin' in water,whether or notchilled, fro2en,dried, salted or inbrine.

)ro2en+

0/06.1100

ock lobsterand Other Seacrawfish

"alinurus s.,

;0 60 /0 /0



anulirus s.,asus s.$

0/06.1(00

>obsters"@omarus s.$

;0 60 /0 /0

0/06.1/00

Shrims andrawns

;0 60 /0 /0

0/06.1400

Crabs ;0 60 /0 /0

0/06.1D00

Other ;0 60 /0 /0

Aot fro2en+

0/06.(100

ock >obstersand Other Seacrawfish"alinurus s.,anulirus s.,asus s.$

;0 60 /0 /0

0/06.((

00

>obsters

"@omarus s.$

;0 60 /0 /0

0/06.(/00

Shrims andrawns

;0 60 /0 /0

0/06.(400

Crabs ;0 60 /0 /0

0/06.(D00

Other ;0 60 /0 /0

0/.0:

<olluscs, whetherin shell or not,live, fresh, chilled,fro2en, dried,salted or in brine

a-uaticinvertebratesother thancrustaceans andmolluscs, live,fresh, chilled,fro2en, dried,salted or in brine.

0/0:.1000

O!sters ;0 60 /0 /0

Scallos,includin' -ueenscallos, of the'enera ecten,

Chlam!s orlacoecten+

0/0:.(100

live, )resh orchilled

;0 60 /0 /0

0/0:.(D00

Other ;0 60 /0 /0

<ussels "<!tiluss., erna s.$+

0/0:./100


;0 60 /0 /0

0/0:./D00

Other ;0 60 /0 /0

Cuttle fish"Seia officinalis,ossiamacrosoma,Seiola s. ands-uid"Ommastrehes

s., >oli'o s.,Aototodarus s.,Seioteuthiss.$+

0/0:.4100


;0 60 /0 /0

0/0:.4D00

Other ;0 60 /0 /0

Octous"Octous s.$+

0/0:.7100


;0 60 /0 /0

0/0:.7D00

Other ;0 60 /0 /0

0/0:.6000

Snails, Otherthan Sea Snails

40 /7 /0

Other+

0/0:.D100

live, )resh, orchilled

;0 60 /0 /0

0/0:.DD00

Other ;0 60 /0 /0

C@%T8 4

=%3K O=5C8 B3=SF 8S A%T5%> @OA8K 8=3B>8O=5CTS O) %A3<%> O33A, AOT 8>S8@88S8C3)38= O 3AC>5=8=

Aotes+

1. The e&ression #milk# means full cream milk or artiall!or comletel! skimmed milk.

(. roducts obtained b! the concentration of whe! andwith the addition of milk or milkfat are to be classified ascheese in headin' Ao. 04.06 rovided that the! have thethree followin' characteristics+

"a$ a milkfat content, b! wei'ht of the dr! matter, of 7Jor more

"b$ a dr! matter content, b! wei'ht, of at least :0J butnot e&ceedin' ;7J and

"c$ the! are moulded or caable of bein' moulded.

@=AO.

@%<OA3

?8=SKST8<CO=8

=8SC3T3OA

ate of =ut! "J$

1 ul!

1DD/

1DD4

1DD7

1DD6

04.01

<ilk andcream,notconcentrated norcontanin'addedsu'ar orothersweetenin' matter.

0401.1000

Of a fatcontent,b! wei'ht,note&ceedin'1J

10 10 10

0401.(000

Of a fatcontent,b! wei'ht,e&ceedin'1J butnote&ceedin'

6J

10 10 10



0401./000

Of a fatcontent,b! wei'ht,e&ceedin'6J

10 10 10

04.0(

<ilk andcream,concentra

ted orcontainin'addedsu'ar orothersweetenin' matter.

040(.10 3nowder,'ranulesor othersolidforms, ofa fat

content,b! wei'ht,note&ceedin'1.7J+

040(.1010

3nbulkcontainersof 'rosswei'ht (0k' ormore

10 10 10

040(.10D0

Other (0 (0 (0

3nowder,'ranulesor othersolidforms, ofa fatcontent,b! wei'hte&ceedin'1.7J+

040(.(1 Aotcontainin'added

su'ar orothersweetenin' matter+

040(.(110

3nbulkcontainersof 'ross

wei'ht (0k'. ormore

(0 (0 (0

040(.(1D0

Other (0 (0 (0

040(.(D Other+

040(.(D10

3nbulkcontainersof 'rosswei'ht (0k' ormore

(0 (0 (0

040(.(DD0

Other (0 (0 (0

Other+

040(.D100

notcontainin'addedsu'ar orOthersweetenin' matter

(0 (0 (0

040(.DD00

Other (0 (0 (0

04.0/

Buttermilk, curdledmilk andcream,!o'urt,kehirand otherfermentedoracidifiedmilk andcream,whetheror not

concentra

ted orcontainin'addedsu'ar orothersweetenin' matterorflavouredorcontainin'addedfruit orcocoa.

040/.10 Ko'urt+

040/.1010

Containin' fruits,nuts,cocoa orflavourin'matter

li-uid!o'urt

40 /7 /0

040/.10D0

Other (0 (0 (0

040/.D0 Other+

040/.D010

Buttermilk+

040/.D011

containin'fruits,nuts,

cocoa orflavourin'matter

40 /7 /0

040/.D01D

Other

10 10 10

040/.D0D0

Other+

040/.D0D1

containin'fruits,nuts,cocoa orflavourin'

matter

40 /7 /0



040/.D0DD

Other

(0 (0 (0

04.04

he!,whetheror norconcentrated orcontainin'

addedsu'ar orothersweetenin' matterroductsconsistin'of naturalmilkconstituents,whetheror notcontainin'added

su'ar orothersweetenin' matter,notelsewheresecifiedorincluded

0404.1000

he!,whetheror notconcentrated orcontainin'addedsu'ar orOthersweetenin' matter

10 10 10

0404.D0 Other+

0404.D010

concentrated,sweetened, withreservative added

or 3n

(0 (0 (0

hermeticall! sealedcans

0404.D0D0

Other 10 10 10

04.07

0407.00 Butterand other

fats andoilsderivedfrom milk

0407.0010

Butter fat"anh!drous milk fat$OtherthanButter

10 10 10

0407.00(0

Butter

/0 /0 /0

04.06

Cheeseand curd.

0406.10 )reshcheese"includin'whe!cheese$,unrienedoruncuredand curd+

0406.1010

curd (0 (0 (0

0406.10(0

)reshcheese"includin'he!cheese$,unrienedoruncured

/0 /0 /0

0406.(000

ratedorowderedcheese, of all kinds

/0 /0 /0

0406./0 /0 /0 /0

00 rocessedcheese,notrated orowdered

0406.4000

Blueveinedcheese

/0 /0 /0

0406.D000

Othercheese

/0 /0 /0

04.0:

040:.0000

BirdsFe''s, inshell,fresh,reservedor cooked.

40 /7 /0

04.0;

BirdsFe''s, notin shelland e''!olks,fresh,dried,cooked b!steamin'or b!boilin' inwater,moulded,fro2en orotherwisereserved, whetheror notcontainin'added

su'ar orothersweetenin' matter.

8''!olks+

040;.1100

=ried 40 /7 /0

040;.1D00

Other 40 /7 /0

Other+

040;.D1 =ried 40 /7 /0



00

040;.DD00

Other 40 /7 /0

04.0D

040D.0000

Aaturalhone!.

/0 /0 /0

04.

10

0410.00

00

8dible

roductsof animalori'in, notelsewheresecifiedorincluded.

40 /7 /0

C@%T8 7O=5CTS O) %A3<%> O33A AOT 8>S8@88S8C3)38= O 3AC>5=8=

Aotes+


"a$ 8dible roducts "other than 'uts, bladders andstomachs of animals, whole and ieces thereof, and animalblood, li-uid or dried$

"b$ @ides or skins "includin' furskins$ other than 'oods ofheadin' Ao. 07.07 and arin's and similar waste of rawhides or skins of headin' Ao. 07.11 "Chater 41 0r 4/$

"c$ %nimal te&tile materials, other than horsehair andhorsehair waste "Section N3$ or

"d$ reared knots or tufts for broom or brush makin'"headin' Ao. D6.0/$.

(. )or the uroses of headin' Ao. 07.01, the sortin' of

hair b! len'th "rovided the root ends and ti endsresectivel! are not arran'ed to'ether$ shall be deemednot to constitute workin'.

/. Throu'hout the Aomenclature, elehant, walrus,narwhal and wild boar tusks, rhinoceros horns and theteeth of all animals are re'arded as #ivor!#.

4. Throu'hout the Aomenclature, the e&ression#horsehair# means hair of the manes or tails of e-uine orbovine animals.

@%<OA3?8=

=8SC3T3OA

ate of =ut! "J$

1 ul!

@=

SKST8<CO=8

1DD/

1DD4

1DD7

1DD6

07.01

0701.0000

@umanhair,unworked,whether ornot washed

or scouredwaste ofhumanhair.

40 /7 40

07.0(

i'sF, ho'sF or boarsFbristles andhairbad'er hairand otherbrushmakin'hair wasteof such

bristles orhair.

070(.1000

i'sF,ho'sF orboarsFbristles andhair andwastethereof

40 /7 /0

070(.D000

Other 40 /7 /0

07.0/

070/.0000

@orsehairand

horsehairwaste,whether ornot ut uas a la!erwith orwithoutsuortin'material.

40 /7 /0

07.04

0704.0000

uts,bladdersandstomachsof animals"other than

10 10 10

fish$, wholeand iecesthereof.

07.07

Skins andother artsof birdswith theirfeathers or

down,feathersand artsof feathers"whetheror not withtrimmeded'es$ anddown, notfurtherworkedthancleaned,disinfectedor treated

forreservation owderand wasteof feathersor arts offeathers.

0707.1000

)eathersof a kindused forstuffin'down

40 /7 /0

0707.D000

Other 40 /7 /0

07.06

Bones andhorncores,unworked,defatted,siml!reared"but notcut toshae$,treatedwith acid orde'elatinised owderand waste

of these



roducts.

0706.1000

Osseinand bonestreatedwith acid

10 10 10

0706.D000

Other 10 10 10

07.0:

3vor!,tortoiseshell,whaleboneandwhalebonehair, horns,antlers,hooves,nails, clawsand beaks,unworkedor siml!rearedbut not cutto shaeowderand wasteof theseroducts.

070:.1000

3vor!ivor!owderand waste

40 /7 /0

070:.D000

Other 40 /7 /0

07.

0;

070;.00

00

Coral and

similarmaterials,unworkedor siml!rearedbut nototherwiseworkedshells ofmolluscs,crustaceans orechinoderms andcuttlebone,

)re

e

)re

e

)re

e

unworkedor siml!rearedbut not cutto shae,owderand wastethereof.

07.0D

070D.0000

Aaturalson'es ofanimalori'in.

)ree

)ree

)ree

07.10

0710.0000

%mber'ris,castoreum,civet andmuskcantharides bile,whether ornot dried'lands andother

animalroductsused in therearationofharmaceuticalroducts,fresh,chilled,fro2en orotherwiserovisionall!reserved.

10 10 10

07.11

%nimalroductsnotelsewheresecified orincludeddeadanimals ofChater 1or /, unfitfor humanconsumtion.

0711.10

00

Bovine

semen

/ / /

Other+

0711.D1 roducts of fish orcrustaceans, molluscsor othera-uatic

invertebrates deadanimals ofChater /+

0711.D110

Brineshrime''s forhatchin'for use aslivefeed 3nrawn fr!culture

/ / /

0711.D1(0

fishwaste

/ / /

0711.D1D0

Other 40 /7 /0

711.DD Other+

0711.DD10

%nimalsemen forbreedin'urosesOther thanBovinesemen

/ / /

0711.DD(0

Silkworme''s

/ / /

0711.DD/0

Sinews andtendonsarin'sand similarwaste ofraw hidesor skins

10 10 10

0711.DDD0

Other 40 /7 /0

S8CT3OA 11I88T%B>8 O=5CTS



Aote+

1. 3n this Section the term #ellets# means roducts whichhave been a''lomerated either directl! b! comression orb! the addition of a binder in a roortion not e&ceedin'/J b! wei'ht.

C@%T8 6>3I8 T88S %A= OT@8 >%ATS B5>BS, OOTS %A= T@8

>3M8 C5T )>O8S %A= OA%<8AT%> )O>3%8

Aotes+

1. Sub*ect to the second art of headin' Ao. 06.01, thisChater covers onl! live trees and 'oods "includin'seedlin' ve'etables$ of a kind commonl! sulied b!nurser! 'ardeners or florists for lantin' or for ornamentaluse nevertheless it does not include otatoes, onions,shallots, 'arlic or other roducts of Chater :.

(. %n! reference in headin' Ao. 06.0/ or 06.04 to 'oods of an! kind shall be construed as includin' a reference tobou-uets, floral baskets, wreaths and similar articles madewholl! or artl! of 'oods of that kind, account not bein'

taken of accessories of other materials. @owever, theseheadin's do not include colla'es or similar decorativela-ues of headin' Ao. D:.01.

@=AO.

@%<OA3?8=SKST8<CO=8

=8SC3T3OA

ate of =ut! "J$

1 ul!

1DD/

1DD4

1DD7

1DD6

06.01

Bulbs,tubers,tuberousroots,corms,

crowns andrhi2omes,dormant, in'rowth orin flowerchicor!lants androots otherthan rootsof headin'Ao. 1(.1(.

0601.1000

Bulbs,tubers,tuberous

roots,

/ / /

corms,crowns andrhi2omes,dormant

0601.(000

Bulbs,tubers,tuberousroots,

corms,crowns andrhi2omes,in 'rowthor inflowerchicor!lants androots

40 /7 /0

06.0(

Other livelants"includin'their roots$,cuttin's

and slismushroomssawn.

060(.1000

5nrootedcuttin'sand slis

40 /7 /0

060(.(000

8diblefruit or nuttrees,shrubs andbushes,'rafted ornot

40 /7 /0

060(./000

hododendrons anda2aleas,'rafted ornot

40 /7 /0

060(.4000

oses,'rafted ornot

40 /7 /0

Other+

060(.D100

<ushroomsawn

40 /7 /0

60(.DD Other+

060(.DD10

Orchids+

060(.DD11

3nflasks

/ / /

060(.DD

1(

3n

communit!ots

10 10 10

060(.DD1D

Other,includin'seedlin's,

mediumandflowerin'si2es

40 /7 /0

060(.DDD0

Other 40 /7 /0

06.0/

Cut flowersand flowerbuds of akindsuitable forbou-uets orforornamentaluroses,fresh,dried, d!ed,bleached,imre'nated orotherwisereared.

060/.1000

)resh 70 70 70

060/.D000

Other 70 70 70

06.04

)olia'e,branchesand otherarts oflants,withoutflowers orflower

buds, and



'rasses,mosses andlichens,bein' 'oodsof a kindsuitable forbou-uets orforornamental

uroses,fresh,dried, d!ed,bleached,imre'nated orotherwisereared.

0604.1000

<ossesand lichens

40 /7 /0

Other+

0604.D100

)resh 40 /7 /0

0604.DD00

Other 40 /7 /0

C@%T8 :8=3B>8 I88T%B>8S %A= C8T%3A OOTS %A= T5B8S

Aotes+

1. This Chater does not cover fora'e roducts of headin'Ao. 1(.14.

(. 3n headin's Aos. 0:.0D, 0:.10, 0:.11 and 0:.1( theword #ve'etables# includes edible mushrooms, truffles,olives, caers, marrows, umkins, auber'ines, sweet corn"?ea ma!s var. saccharata$, fruits of the 'enus Casicumor of the 'enus imenta, fennel, arsle!, chervil, tarra'on,cress and sweet mar*oram "<a*orana hortensis orOri'anum ma*orana$.

/. @eadin' Ao. 0:.1( covers all dried ve'etables of thekinds fallin' in headin's Aos. 0:.01 to 0:.11, other than+

"a$ dried le'uminous ve'etables, shelled "headin' Ao.0:.1/$

"b$ sweet corn in the forms secified in headin's Aos.11.0( to 11.04

"c$ flour, meal and flakes of otatoes "headin' Ao. 11.07$

"d$ flour and meal of the dried le'uminous ve'etables ofheadin' Ao. 0:.1/ "headin' Ao. 11.06$.

4. @owever, dried or crushed or 'round fruits of the 'enusCasicum or of the 'enus imenta are e&cluded from thisChater "headin' Ao. 0D.04$.

@=AO.

@%<OA3

?8=SKST8<CO=8

=8SC3T3OA

ate of =ut! "J$

1 ul!

1DD/

1DD4

1DD7

1DD6

0:.01

otatoes,fresh orchilled.

0:01.1000

Seed 40 /7 /0

0:01.D000

Other 40 /7 /0

0:.

0(

0:0(.00

00

Tomatoes

, fresh orchilled.

40 /7 /0

0:.0/

Onions,shallots,'arlic,leeks andotheralliaceousve'etables, fresh orchilled.

0:0/.1000

Onionsandshallots

40 /7 /0

0:0/.(000

arlic 40 /7 /0

0:0/.D000

>eeksand Otheralliaceousve'etables

40 /7 /0

0:.04

Cabba'es,cauliflowers,kohlrabi,kale and

similarediblebrassicas,fresh orchilled.

0:04.1000

Cauliflowers and

headedbroccoli

40 /7 /0

0:04.(000

Brusselssrouts

40 /7 /0

0:04.D000

Other 40 /7 /0

0:.07

>ettuce">actucasativa$andchicor!"Cichorium s.$,

fresh orchilled.

>ettuce+

0:07.1100

Cabba'e>ettuce"head>ettuce$

40 /7 /0

0:07.1D00

Other 40 /7 /0

Chicor!+

0:07.(100

itloof Chicor!"Cichorium int!busvar.foliosum$

40 /7 /0

0:07.(D00

Other 40 /7 /0

0:.06

Carrots,turnis,saladbeetroot,salsif!,celeriac,



radishesandsimilaredibleroots,fresh orchilled.

0:06.10

00

Carrots

andturnis

40 /7 /0

0:06.D000

Other 40 /7 /0

0:.0:

0:0:.0000

Cucumbers and'herkins,fresh orchilled.

40 /7 /0

0:.0;

>e'uminousve'etables, shelled

orunshelled,fresh orchilled.

0:0;.1000

eas"isumsativum$

40 /7 /0

0:0;.(000

Beans"Ii'nas.,haseoluss.$

40 /7 /0

0:0;.D000

Otherle'uminousve'etables

40 /7 /0

0:.0D

Otherve'etables, fresh orchilled.

0:0D.1000

lobeartichokes

40 /7 /0

0:0D.(000

%sara'u

s

40 /7 /0

0:0D./000

%uber'ines "e''lants$

40 /7 /0

0:0D.4000

Celer!Otherthanceleriac

40 /7 /0

<ushrooms andtruffles+

0:0D.7100

<ushrooms

40 /7 /0

0:0D.7(00

truffles 40 /7 /0

0:0D.6000

fruits ofthe 'enusCasicum

or of the'enusimenta

40 /7 /0

0:0D.:000

Sinach,Aew?ealandSinachandoracheSinach"'ardenSinach$

40 /7 /0

0:0D.D0 Other+

0:0D.D010

<ai2e"sweetcorn$

40 /7 /0

0:0D.D0D0

Other

40 /7 /0

0:.10

Ie'etables"uncooked orcooked b!steamin'or boilin'

in water$,

fro2en.

0:10.1000

otatoes 40 /7 /0

>e'uminousve'etable

, shelledorunshelled+

0:10.(100

eas"isumsativum$

40 /7 /0

0:10.((00

Beans"Ii'nas.,haseoluss.$

40 /7 /0

0:10.(D

00

Other 40 /7 /0

0:10./000

Sinach,Aew?ealandSinachandoracheSinach"'ardenSinach$

40 /7 /0

0:10.4000

sweetcorn

40 /7 /0

0:10.;0

00

Other

ve'etables

40 /7 /0

0:10.D000

<i&turesofve'etables

40 /7 /0

0:.11

Ie'etablesrovisionall!reserved"fore&amle,

b!



sulhurdio&ide'as, inbrine, insulhurwater orin otherreservative

solutions$, butunsuitablein thatstate forimmediateconsumtion.

0:11.1000

Onions 40 /7 /0

0:11.(000

Olives 40 /7 /0

0:11./000

Caers 40 /7 /0

0:11.4000

Cucumbers and'herkins

40 /7 /0

0:11.D000

Otherve'etablesmi&turesofve'etables

40 /7 /0

0:.1(

=riedve'etables, whole,cut,sliced,broken orinowder,but notfurtherreared.

0:1(.1000

otatoeswhetheror not cut

/0 /0 /0

or slicedbut notfurtherreared

0:1(.(000

Onions /0 /0 /0

0:1(./0

00

<ushrooms andtruffles

/0 /0 /0

0:1(.D0 Otherve'etablesmi&turesofve'etables+

0:1(.D010

<ai2e"sweetcorn$

/0 /0 /0

0:1(.D0D0

Other

/0 /0 /0

0:.1/

=riedle'uminousve'etables, shelled,whetheror notskinnedor slit

0:1/.10 eas"isumsativum$+

0:1/.1010

reeneas inbulkcontainerse&ceedin'47 k''rosswei'ht

10L

10L

10L

0:1/.10D0

Other

/0 /0 /0

0:1/.(0

Chickeas"'arban2os$+

0:1/.(010

3nbulkcontainerse&ceedin'47 k'

'rosswei'ht

10 10 10

0:1/.(0D0

Other

/0 /0 /0

Beans"Ii'nas.,haseoluss.$+

0:1/./100

Beansof theseciesIi'na

mun'o">.$@eer orIi'naradiata">.$ilc2ek

/0 /0 /0

0:1/./(00

Smallred"ad2uki$Beans"haseolus or Ii'naan'ularis$

/0 /0 /0

0:1/.// Midne!beans,includin'white eabeans"haseolusvul'aris$+

0:1/.//10

hite eabeans inbulkcontainere&ceedin'

/ / /



`` 22

47 k''rosswei'ht

0:1/.//D0

Other

/0 /0 /0

0:1/./D00

Other /0 /0 /0

0:1/.4000

>entils /0 /0 /0

0:1/.7000

BroadBeans"Iiciafaba var.ma*or$and horseBeans"Iicia abavar.e-uina,Iicia fabavar.

minor$

/0 /0 /0

0:1/.D000

Other /0 /0 /0

0:.14

<anioc,arrowfoot,sale,erusalemartichokes, sweetotatoesandsimilarroots and

tuberswith hi'hstarch orinulincontent,fresh ordried,whetheror notsliced orin theform ofelletssa'o ith.

0:14.10 <anioc 40 /7 /0

00 "cassava$

0:14.(000

sweetotatoes

40 /7 /0

0:14.D000

Other /0 /0 /0

Sec. (01. Basis of =utiable Ialue. — henever an

imorted article is sub*ect to an ad valorem rate of dut!,the dut! shall be assessed uon the market value or riceat which, at the time of e&ortation, the same, like orsimilar article is freel! offered for sale in the rincialmarkets of the e&ortin' countr! for e&ortation to thehiliines, in the usual wholesale -uantities and in theordinar! course of trade "e&cludin' internal e&cise ta&es tobe remitted or rebated$, lus ordinar! e&enses rior andincidental to the ladin' of such article on board the vesselor aircraft at the ort of e&ort "includin' ta&es or duties,if an!$ and frei'ht aid as well as insurance remium aidcoverin' the transortation of such article to the ort of entr! in the hiliines.

hen the value of the article cannot be ascertained in

accordance with the recedin' ara'rah, the value shallbe the domestic wholesale market value or sellin' rice of the same, like or similar imorted article in the rincialmarket of the hiliines on the date of e&ortation of thearticle under araisement, in the usual wholesale-uantities and in the ordinar! course of trade, minus theimort dut! and other ta&es as well as a commission note&ceedin' si& er centum if an! has been aid orcontracted to be aid on 'oods secured otherwise than b!urchase, and rofits not to e&ceed ei'ht er centum anda reasonable allowance for 'eneral e&enses not to e&ceedei'ht er centum on urchased 'oods, and all othere&enses incidental to the deliver! from the ort of imortation to the rincial market in the hiliines.

Sec. (0(. Bases of =utiable ei'ht. — On articles that aresub*ect to secific rate of dut!, based on wei'ht, the dut!shall be ascertained as follows+a. hen articles are dutiable b! the 'ross wei'ht, thedutiable wei'ht thereof shall be the wei'ht of same,to'ether with the wei'ht of all containers, acka'es,holders and ackin's, of an! kind, in which said articlesare contained, held or acked at the time of imortation.b. hen articles are dutiable b! the le'al wei'ht, thedutiable wei'ht thereof shall be the wei'ht of same,to'ether with the wei'ht of the immediate containers,holders andor ackin' in which such articles are usuall!contained, held or acked at the time of imortationandor, when imorted in retail acka'es, at the time of their sale to the ublic in usual retail -uantities+ rovided,

That when articles are acked in sin'le container, thewei'ht of the latter shall be included in the le'al wei'ht.

c. hen articles are dutiable b! the net wei'ht, thedutiable wei'ht thereof shall be onl! the actual wei'ht of the articles at the time of imortation, e&cludin' thewei'ht of the immediate and all other containers, holdersor ackin' in which such articles are contained, held oracked.

d. %rticles affi&ed to cardboard, cards, aer, wood orsimilar common material shall be dutiable to'ether withthe wei'ht of such holders.

e. hen a sin'le acka'e contains imorted articlesdutiable accordin' to different wei'hts, or to wei'ht andvalue, the common e&terior recetacles shall be roratedand the different roortions thereof treated in accordancewith the rovisions of this Code as to the dutiabilit! ornondutiabilit! of such ackin'.

Sec. (04. ate of 8&chan'e. — )or the assessment andcollection of imort dut! uon imorted articles and forother uroses, the value and rices thereof -uoted inforei'n currenc! shall be converted into the currenc! of thehiliines at the current rate of e&chan'e or valuesecified or ublished, from time to time, b! the CentralBank of the hiliines.

Sec. (07. 8ffective =ate of ates of 3mort =ut!. —3morted articles shall be sub*ect to the rate or rates of imort dut! e&istin' at the time of entr!, or withdrawalfrom warehouse in the hiliines, for consumtion.

On and after the da! when this Code shall 'o into effect allarticles reviousl! imorted, for which no entr! has beenmade, and all articles reviousl! entered without a!mentof dut! and under bond for warehousin', transortation, oran! other urose, for which no ermit of deliver! to theimorter or his a'ent has been issued, shall be sub*ect to

the rates of dut! imosed b! this Code and to no otherdut!, uon the entr!, or withdrawal thereof fromwarehouse, for consumtion.

On articles abandoned or forfeited to, or sei2ed b!, the'overnment, and then sold at ublic auction, the rate of dut! and the tariff in force on the date of the auction shallal!+ rovided, That dut! based on the wei'ht, volumeand -uantit! of articles shall be levied and collected on thewei'ht, volume and -uantit! at the time of their entr! intothe warehouse or the date of abandonment, forfeitureandor sei2ure.

Sec. 1/0;. 3nvoice — Contents of— 3nvoice of articlesimorted into the hiliines shall set forth — a. The

lace where, the date when, and the erson b! whom and



`` 23

the erson to whom the articles are sold or a'reed to besold, or if to be imorted otherwise than in ursuance of aurchase, the lace from which shied, the date when,and the erson to whom and the erson b! whom the! areshied

b. The ort of entr! to which the articles are destined

c. % detailed descrition of the articles in customar! terms

or commercial desi'nation, includin' the 'rade or -ualit!,numbers, marks or s!mbols under which sold b! the selleror manufacturer, to'ether with the marks and numbers of the acka'es in which the articles are acked

d. The -uantities in the wei'hts and measures of thecountr! or lace from which the articles are shied, or inthe wei'hts and measures of the hiliines

e. The urchase rice of each item in the currenc! of theurchase and in the unit of the -uantit! in which thearticles were bou'ht and sold in the lace or countr! of e&ortation, if the articles are shied in ursuance of aurchase or an a'reement to urchase

f. The kind of currenc! whether 'old, silver or aer

'. 3f the articles are shied otherwise than in ursuanceof a urchase or an a'reement to urchase, the value foreach item in the unit of -uantit! in which the articles areusuall! bou'ht and sold, and in the currenc! in which thetransactions are usuall! made, or, in the absence of suchvalue, the rice in such currenc! which the manufacturer,seller, shier or owner would have received, or waswillin' to receive, for such articles if sold in the ordinar!course of trade and in the usual wholesale -uantities in thecountr! of e&ortation

h. %ll char'es uon the articles itemi2ed b! name andamount when known to the seller or shier or all char'esb! name "e.'., commission, insurance, frei'ht, cases,

containers, coverin's and cost of ackin'$ included ininvoice rices when the amounts for such char'es areunknown to the seller or shier

i. %ll discounts, rebates, drawbacks and bountiessearatel! itemi2ed, allowed uon the e&ortation of thearticles, all internal and e&cise ta&es alicable to thehome market

*. The current rice at which same, like or similar article isoffered for sale for e&ortation to the hiliines, on thedate the invoice is reared or the date of e&ortationand

k. %n! other facts deemed necessar! to a roere&amination, araisement and classification of the articleswhich the Commissioner ma! re-uire.

Sec. 1/0D. Certification of 3nvoice. — a. ConsularCertification e-uired. — 3nvoice re-uired b! the recedin'section shall, at or before the shiment of the articles or assoon thereafter as conditions will ermit, be roduced forcertification to the consular officer of the hiliines of the

consular district in which the articles were manufactured orurchased, or from which the! are shied, as the casema! be+ rovided, That in the absence of a hiliineconsul in the countr! of e&ortation, such invoice ma! becertified b! the consul of an! friendl! countr! in thecountr! of e&ortation, or b! an! resonsible official of thecountr! of e&ortation.

b. =eclaration. — 8ver! invoice rescribed above shallcontain a declaration si'ned b! the urchaser,manufacturer, seller, owner or a'ent settin' forth that theinvoice is in all resects correct and true and was made atthe lace whence the articles are e&orted to thehiliines that it contains, if the articles were obtainedb! urchase or an a'reement to urchase, a true and fullstatement of the date when, the lace where, the ersonfrom whom the same were urchased and the urchaserice and unit of -uantit! thereof, and of all char'esthereon and that no discounts, bounties or drawbacks arecontained in the invoice e&cet such as have been allowedthereon and when obtained in an! other manner than b!urchase or an a'reement to urchase, the market valueon wholesale rice thereof at the time of e&ortation to thehiliines in the rincial market of the countr! fromwhich e&orted that such market value is the rice in theunit of -uantit! at which the articles described in theinvoice are freel! offered for sale to all urchasers in saidmarket for e&ortation to the hiliines, and that it is therice which the manufacturer, seller, owner or a'entmakin' the declaration would have received and waswillin' to receive for such articles when sold in the

ordinar! course of trade in the usual wholesale -uantities,and that it included all char'es thereon that the number,wei'ht, measurement or -uantit! stated is correct, andthat no invoice of the articles described different from theinvoice so roduced has been or will be furnished toan!one.

3f the articles were urchased, or shied otherwise thanin ursuance of a urchase or an a'reement to urchase,the declaration shall also contain a statement that theamount in the unit of -uantit! shown is that which wasaid, or the rice in the unit of -uantit! that the shierwould have received, or was willin' to receive, for sucharticles, and that the currenc! stated in such invoice is thecurrenc! of the urchase, or in which the transaction is

usuall! made.

c. <akin' and Si'nin'. — The invoice to be certified inaccordance with the rovisions of this section shall bemade out in five coies and si'ned b! the manufacturer orseller if the articles have been urchase, or b! themanufacturer, shier or owner thereof if the same havebeen rocured or obtained otherwise than b! urchase, orb! the dul! authori2ed a'ent of such manufacturer, seller,shier or owner.

d. urchases in =ifferent Consular =istricts. — henarticles have been urchased in different consular districtsfor shiment to the hiliines and are assembled forshiment and embraced in a sin'le invoice which isroduced for certification under the rovisions of thissection, there shall be attached to the consular invoice theori'inal bills or invoices certified b! the manufacturer orseller and received b! the shier showin' the rices aidor to be aid for such articles. The consular officer towhom the invoice is so roduced for certification ma!re-uire that an! such ori'inal bill or invoice be certified b!the consular officer for the district in which the articleswere urchased.

e. =isosition. — The ori'inal and the -uintulicate of theinvoice shall be delivered to the e&orter, the former to beforwarded to the consi'nee for use in makin' entr! of thearticles. The dulicate shall be filed in the office of theconsular officer b! whom the invoice was certified there tobe ket until the Secretar! of )orei'n %ffairs authori2es itsdestruction. The trilicate shall be romtl! transmitted b!the consular officer to the Collector of the ort of entr!named in the invoice, and the -uadrulicate to the Tariff Commission, throu'h the =eartment of )orei'n %ffairs.

Sec. 1/10. 3nvoice to %ccoman! 8ver! 3mortation over700 in 8&ort Ialue. — 8&cet in case of ersonal andhousehold effects accoman!in' a assen'er as ba''a'e,or arrivin' within a reasonable time which in no case shalle&ceed ninet! da!s before or after the ownerHs return, or

in case of other articles brou'ht in for ersonal use, noimortation of articles e&ceedin' five hundred esos ine&ort value shall be admitted to entr! without theroduction of a dul! certified invoice of the kindhereinabove described, or the filin' of an affidavit made b!the owner, imorter or consi'nee before the Collector,showin' wh! it is not ossible to roduce such invoice,to'ether with a bond, conditioned uon the roduction of such invoice within a reasonable time, in an amountrescribed b! law, rules or re'ulations. 3n the absence of such invoice, no entr! shall be made based on theaforesaid affidavit unless the same be accomanied b! acommercial invoice si'ned b! the manufacturer or seller ora statement in the form of an invoice showin' theurchase rice of such articles in the unit of -uantit! and

currenc! of the urchase, if same were urchased, or if



`` 24

obtained otherwise than b! urchase, the market value orwholesale rice thereof at the time of e&ortation to thehiliines at which sold or offered for sale in the rincialmarkets of the countr! from whence imorted for e&ort tothe hiliines, and in the currenc! and unit of -uantit! inwhich the transaction is usuall! made. This statement shallbe verified b! the oath of the owner, imorter, consi'neeor a'ent desirin' to make the entr!, taken before theCollector and it shall be lawful for that official to e&amine

the deonent under oath re'ardin' the source of hisknowled'e, information or belief, concernin' an! mattercontained in his affidavit, and to re-uire him to roducean! corresondence, document or statement of account inhis ossession or under his control, which ma! assist thecustoms authorities in ascertainin' the value of theimortation or of an! art thereof and in the event of hisfailure to roduce such corresondence, document orstatement of account when so re-uired, such owner,imorter, consi'nee or a'ent shall thereafter be barredfrom roducin' such corresondence, document orstatement for the urose of avoidin' the imosition of additional dut!, enalt! or forfeiture incurred under thisCode or an! other %ct in force in the hiliines unless it isshown to the satisfaction of the Collector that it was not inhis ower to roduce the same when so demanded but noarticles shall be admitted to entr! under the rovisions of this section unless the Collector shall be satisfied that thefailure to roduce the re-uired invoice is due to causesbe!ond the control of the owner, imorter, consi'nee ora'ent+ rovided, That whenever it is shown to thesatisfaction of the Collector that it is imossible to roducethe consular invoice re-uired b! this section, the entr! of the articles ma! be effected uon the filin' of acommercial or ro forma invoice and the a!ment of asurchar'e rovided b! section twent!five hundred andtwo of this Code.

Sec. 1/1/. 3nformation )urnished rior to 8ntr!. — a. %s toClassification. — hen an article imorted or intended tobe imorted is not secificall! mentioned in this Code, the

interested art!, imorter or forei'n e&orter ma! submitto the Tariff Commission a samle to'ether with a fulldescrition of its comonent materials and uses, andre-uest it in writin' to indicate the headin' under whichthe article is or shall be dutiable, and the Tariff Commission shall coml! with such re-uest if it is satisfiedthat the alication is made in 'ood faith, in which caseclassification of the article in -uestion, uon the articularimortation involved, shall be made accordin' to theheadin' indicated b! the Tariff Commission.

%T (S8C3%> =5T38S

Sec. /01. =umin' =ut!. — a. henever the Secretar!

of )inance "hereinafter called the Secretar!#$ has reason to

believe, from invoices or other aers or from informationmade available to him b! an! 'overnment a'enc! orinterested art!, that a secific kind or class of forei'narticle, whether dutiable or dut!free, is bein' sold or islikel! to be sold for e&ortation to, or in, the hiliines, ata rice less than its fair value, as hereinafter defined, theimortation or sale of which mi'ht in*ure, or revent theestablishment of, or is likel! to in*ure an industr! in thehiliines, he shall so advise the Tariff Commission

"hereinafter called the #Commission#$.

b. The Commission, uon receit of such advice from theSecretar!, shall conduct an investi'ation to —

1. Ierif! if the kind or class of articles in -uestion is bein'sold or is likel! to be sold for e&ortation to, or in, thehiliines at a rice less than its fair value

(. =etermine if, as a result thereof, an industr! in thehiliines is bein' in*ured or is likel! to be in*ured or isrevented from bein' established b! reason of theimortation or sale of such kind or class of article into thehiliines and

/. %scertain the difference, if an!, between the urchaserice or, in the absence thereof, the e&orterHs sales rice,and the fair value of the article. The Commission shallsubmit its findin's to the Secretar! within one month afterreceit of the aforesaid advice.

c. The Secretar! shall, within fifteen da!s from the reortof the Commission, decide whether the article in -uestionis bein' imorted in violation of this section and shall 'ivedue notice of such findin' and shall direct theCommissioner of Customs to cause the dumin' dut!, tobe levied, collected and aid, as rescribed in this section,in addition to an! other duties, ta&es and char'es imosedb! law on such article.

d. The #dumin' dut!# as rovided for in subsection #e#

hereof shall be e-ual to the difference between theurchase rice or, in the absence thereof, the e&orterHssales rice, and the fair value of the article.

e. )or the urose of this section —

1. The #fair value# of an article shall be its forei'n marketvalue, or, in the absence of such value, its cost of roduction.

(. The #urchase rice# of an imorted article shall be therice at which such article has been urchased or a'reedto be urchased, rior to the time of e&ortation, b! theerson b! whom or for whose account the article isimorted, lus, when not included in such rice —

"a$ The cost of all containers and coverin's and all othercosts, char'es and e&enses incident to lacin' the articlein condition, acked read! for shiment to the hiliines

"b$ The amount of an! e&ort ta& aid in the countr! of e&ortation on the e&ortation of the article to thehiliines

"c$ The amount of an! imort duties imosed b! the

countr! of e&ortation which have been rebated, or whichhave not been collected, b! reason of the e&ortation of the article to the hiliines and

"d$ The amount of an! ta&es imosed in the countr! of e&ortation uon the manufacturer, roducer or seller, inresect to the manufacture, roduction or sale of thearticle, which have been rebated, or which have not beencollected, be reason of the e&ortation of the article of thehiliines.

%n! additional costs, char'es and e&enses incident tobrin'in' the article from the lace of shiment in thecountr! of e&ortation to the lace of deliver! in thehiliines and hiliine customs duties imosed thereonshall not be included.

/. The #e&orterHs sale rice# of an imorted article shallbe the rice at which such article is sold or a'reed to besold in the hiliines, before or after the time of e&ortation, b! or for the account of the e&orter,includin' —

"a$ The cost of all containers and coverin's and all othercosts, char'es and e&enses incident to lacin' the articlein condition, acked read! for shiment to the hiliines

"b$ The amount of an! imort duties imosed b! thecountr! of e&ortation which have been rebated, or whichhave not been collected, b! reason of the e&ortation of the article to the hiliines and

"c$ The amount of an! ta&es imosed in the countr! of e&ortation uon the manufacturer, roducer or seller inresect to the manufacture, roduction or sale of thearticle, which have been rebated, or which have not beencollected, b! reason of its e&ortation to the hiliines.The followin' amount, if included, shall be deducted —

"1$ The amount of costs, char'es and e&enses, andhiliine customs duties, incident to brin'in' the articlefrom the lace of shiment in the countr! of e&ortation tothe lace of deliver! in the hiliines

"($ The amount of commissions, if an!, for sellin' in thehiliines the articular article under consideration



`` 25

"/$%n amount e-ual to the e&enses, if an!, 'enerall!incurred b! or for the account of the e&orter in thehiliines in sellin' identical or substantiall! identicalarticle and

"4$ The amount of an! e&ort ta& aid in the countr! of e&ortation on the e&ortation of the article to thehiliines.

4. The #forei'n market value# of an imorted article shallbe the rice, at the time of e&ortation of such article tothe hiliines, at which such or similar article is sold orfreel! offered for sale to all urchasers in the rincialmarkets of the countr! from which e&orted, in the usualwholesale -uantities and in the ordinar! course of trade forhome consumtion "or, if not sold or offered for sale forhome consumtion, then for e&ortation to countries otherthan the hiliines$, includin' the cost of all containersand coverin's and all other costs, char'es and e&ensesincident to lacin' the article in condition acked read! forshiment to the hiliines, e&cet that in the case of articles urchased or a'reed to be urchased b! theerson b! whom or for whose account the article isimorted, rior to the time of e&ortation, the forei'nmarket value shall be ascertained as of the date of suchurchase or a'reement to urchase. 3n the ascertainmentof forei'n market value for the urose of this section, noretended sale or offer for sale, and no sale or offer forsale intended to establish a fictitious market, shall betaken into account.

7. The #cost of roduction# of an imorted article shall bethe sum of —

"a$ The cost of materials of, and of fabrication,maniulation or other rocess emlo!ed in manufacturin'or roducin', identical or substantiall! identical article, at atime recedin' the date of shiment of the articulararticle under consideration which would ordinaril! ermitthe manufacture or roduction of the articular article

under consideration in the usual course of business

"b$ The usual 'eneral e&enses not less than 10 er centof such cost, in the case of identical or substantiall!identical articles

"c$ The cost of all containers and coverin's, and all othercosts, char'es and e&enses incident to lacin' thearticular article under consideration in condition, ackedread! for shiment to the hiliines and

"d$ %n addition for rofit not less than ; er cent of thesum of the amounts determined under subara'rahs "a$and "b$ hereof, e-ual to the rofit which is ori'inall!added, in the case of articles of the same 'eneral

character as the articular article under consideration, b!

manufacturers or roducers in the countr! of manufactureor roduction who are en'a'ed in the same 'eneral tradeas the manufacturer or roducer of the articular articleunder consideration.

f. )or the uroses of this section the #e&orter# of animorted article shall be the erson b! whom or for whoseaccount the article is imorted into the hiliines —

1. 3f such erson is the a'ent or rincial of the e&orter,manufacturer or roducer or

(. 3f such erson owns or controls, directl! or indirectl!,throu'h stock ownershi or control or otherwise, an!interest in the business of the e&orter, manufacturer orroducer or

/. 3f the e&orter, manufacturer or roducer owns orcontrols, directl! or indirectl!, throu'h stock ownershi orcontrol or otherwise, an! interest in an! businessconducted b! such ersons or

4. 3f an! erson or ersons, *ointl! or severall!, directl! orindirectl!, throu'h stock ownershi or control or otherwise,own or control in the a''re'ate (0 er cent or more of thevotin' ower or control in the business carried on b! theerson b! whom or for whose account the article isimorted into the hiliines, and also (0 er cent or moreof such ower or control in the business of the e&orter,manufacturer or roducer.

'. endin' investi'ation and final decision of the case, thearticle in -uestion, and articles of the same secific kind orclass subse-uentl! imorted under similar circumstances,shall be released to the owner, imorter, consi'nee ora'ent uon the 'ivin' of a bond in an amount e-ual to thedouble the estimated value thereof. %rticles which ma!have been delivered under the rovision of section fifteenhundred and three of this Code rior to the institution of the investi'ation rovided in this section shall, endin'

final decision, be ordered returned to the custod! of thecollectors of customs unless released under bond inaccordance with this section.

h. %n! a''rieved art! ma! onl! aeal the amount of dumin' dut! that is levied and collected b! theCommissioner of Customs to the Court of Ta& %eals inthe same manner and within the same eriod rovided forb! law in the case of aeals from decisions of theCommissioner of Customs.

i. "1$ The article, if it has not been reviousl! releasedunder bond as rovided in subsection #'# hereof, shall bereleased after a!ment b! the art! concerned of thecorresondin' dumin' dut! in addition to an! other

duties, ta&es and char'es, if an!, or ree&orted b! the

owner, imorter, consi'nee or a'ent, at his otion ande&ense, uon the filin' of a bond in an amount e-ual todouble the estimated value of the article, conditioned uonthe resentation of a landin' certificate issued b! aconsular officer of the hiliines at the countr! of destination or

"($ 3f the article has been reviousl! released under bond,as rovided in subsection #'# hereof, the art! concerned

shall be re-uired to a! the corresondin' dumin' donein addition to an! other duties, ta&es and char'es, if an!.

*. %n! investi'ation to be conducted b! the Commissionunder this section shall include a hearin' or hearin'swhere the owner, imorter, consi'nee or a'ent of theimorted article, the local roducers of a like article, otherarties directl! affected, and such other arties as in the *ud'ment of the Commission are entitled to aear, shallbe 'iven an oortunit! to be heard and to resentevidence bearin' on the sub*ect matter.

k. 3t shall be the dut! of collectors of customs at all ortsof entr! to lev! and collect the dumin' dut! inaccordance with subsection #d# hereof on the secific kindor class of article as to which the Secretar! has made adecision of dumin'.

3t shall also be their dut! to brin' to the attention of theSecretar!, thru the Commissioner of Customs, an! casecomin' within their notice which ma!, in their oinion,re-uire action as rovided in this section.

l. The Secretar! shall romul'ate all rules and re'ulationsnecessar! to carr! out the rovisions of this section.

Sec. /0(. Countervailin' =ut!. — a. On articles dutiableunder this Code, uon the roduction, manufacture ore&ort of which an! bount!, subsid! or subvention isdirectl! or indirectl! 'ranted in the countr! of ori'in andore&ortation, and the imortation of which has been

determined b! the Secretar!, after investi'ation and reortof the Commission, as likel! to materiall! in*ure anestablished industr!, or revent or considerabl! retard theestablishment of an industr! in the hiliines, there shallbe levied a countervailin' dut! e-ual to the ascertained orestimated amount of such bount!, subsid! or subvention+rovided, That the e&cetion of an! e&orted article from adut! or ta& imosed on like articles when destined forconsumtion in the countr! of ori'in andor e&ortation orthe refundin' of such dut! or ta&, shall not be deemed toconstitute a 'rant of a bount!, subsid! or subventionwithin the meanin' of this section however, should anarticle be allowed drawback b! the countr! of ori'in andore&ortation, onl! the ascertained or estimated e&cess of the amount of the drawback over the total amount of the



`` 26

duties andor internal ta&es, if an!, shall constitute abount!, subsid! or subvention.

b. The Commission, on its own motion or uon alicationof an! interested art!, when in its *ud'ment there is 'oodand sufficient reason therefor, shall ascertain, determineor estimate the net amount of such bount!, subsid! orsubvention and shall transmit to the Secretar! theamounts so ascertained, determined or estimated, if an!.

herever it is ascertained that the conditions whichnecessitated the imosition of the countervailin' dut! haveceased to e&ist, and the Commission shall so certif! to theSecretar!, the latter shall take the necessar! stes tosusend or discontinue the imosition of such dut!.

c. The Secretar! shall make all rules and re'ulationsnecessar! to carr! out the rovisions of this section.

Sec. /0/. <arkin' of 3morted %rticles and Containers. —a. <arkin' of %rticles. — 8&cet as hereinafter rovided,ever! article of forei'n ori'in "or its container, as rovidedin subsection #b# hereof$ imorted into the hiliines shallbe marked in an! official lan'ua'e of the hiliines and ina consicuous lace as le'ibl!, indelibl! and ermanentl!as the nature of the article "or container$ will ermit insuch manner as to indicate to an ultimate urchaser in thehiliines the name of the countr! of ori'in of the article.The Commissioner of Customs shall, with the aroval of the deartment head, issue rules and re'ulations to —"1$ =etermine the character of words and hrases orabbreviations thereof which shall be accetable asindicatin' the countr! of ori'in and rescribe an!reasonable method of markin', whether b! rintin',stencilin', stamin', brandin', labelin' or b! an! otherreasonable method, and a consicuous lace on the articleor container where the markin' shall aear

"($ e-uire the addition of an! other words or s!mbolswhich ma! be aroriate to revent decetion or mistakeas to the ori'in of the article or as to the ori'in of an!

other article with which such imorted article is usuall!combined subse-uent to imortation but before deliver! toan ultimate urchaser and

"/$ %uthori2e the e&cetion of an! article from there-uirements of markin' if —

"a$ Such article is incaable of bein' marked

"b$ Such article cannot be marked rior to shiment to thehiliines without in*ur!

"c$ Such article cannot be marked rior to shiment to thehiliines, e&cet at an e&ense economicall! rohibitiveof its imortation

"d$ The markin' of a container of such article willreasonabl! indicate the ori'in of such article

"e$ Such article is a crude substance

"f$ Such article is imorted for use b! the imorter and notintended for sale in its imorted or an! other form

"'$ Such article is to be rocessed in the hiliines b! the

imorter or for his account otherwise than for the uroseof concealin' the ori'in of such article and in such mannerthat an! mark contemlated b! this section wouldnecessaril! be obliterated, destro!ed or ermanentl!concealed

"h$ %n ultimate urchaser, b! reason of the character of such article or b! reason of the circumstance of itsimortation, must necessaril! know the countr! of ori'in of such article even thou'h it is not marked to indicate itsori'in

"i$ Such article was roduced more than twent! !ears riorto its imortation into the hiliines or

"*$ Such article cannot be marked after imortation e&cetat an e&ense which is economicall! rohibitive, and thefailure to mark the article before imortation was not dueto an! urose of the imorter, roducer, seller or shierto avoid comliance with this section.

b. <arkin' of Containers. — henever an article ise&ceted under subdivision "/$ of subsection #a# of thissection from the re-uirements of markin', the immediatecontainer, if an!, of such article, or such other container orcontainers of such article as ma! be rescribed b! theCommissioner of Customs with the aroval of thedeartment head, shall be marked in such manner as toindicate to an ultimate urchaser in the hiliines thename of the countr! of ori'in of such article in an! officiallan'ua'e of the hiliines, sub*ect to all rovisions of this

section, includin' the same e&cetions as are alicable toarticles under subdivision "/$ of subsection #a#.

c. <arkin' =ut! for )ailure to <ark. — 3f at the time of imortation an! article "or its container, as rovided insubsection #b# hereof$, is not marked in accordance withthe re-uirements of this section, there shall be levied,collected and aid uon such article a markin' dut! of 7er cent ad valorem, which shall be deemed to haveaccrued at the time of imortation, e&cet when sucharticle is e&orted or destro!ed under customs suervisionand rior to the final li-uidation of the corresondin'entr!.

d. =eliver! ithheld until <arked. — Ao imorted article

held in customs custod! for insection, e&amination or

araisement shall be delivered until such articles andortheir containers, whether released or not from customscustod!, shall have been marked in accordance with there-uirements of this section and until the amount of dut!estimated to be a!able under subsection #c# of thissection shall have been deosited. Aothin' in this sectionshall be construed as e&cetin' an! article or its containerfrom the articular re-uirements of markin' rovided for inan! rovisions of law.

e. The failure or refusal of the owner or imorter to markthe articles as herein re-uired within a eriod of thirt!da!s after due notice shall constitute as an act of abandonment of said articles and their disosition shall be'overned b! the rovisions of this Code relative toabandonment of imorted articles.

Sec. /04. =iscrimination b! )orei'n Countries. — a. Theresident, when he finds that the ublic interest will beserved thereb!, shall b! roclamation secif! and declarenew or additional duties in an amount not e&ceedin' 70er cent of the e&istin' rates as hereinafter rovided uonarticles wholl! or in art the 'rowth or roduct of, orimorted in a vessel of, an! forei'n countr! whenever heshall find as a fact that such countr! —

"1$ 3moses, directl! or indirectl!, uon the disosition in,or transortation in transit throu'h or ree&ortation fromsuch countr! of an! article wholl! or in art the 'rowth orroduct of the hiliines an! unreasonable char'e,e&action, re'ulation or limitation which is not e-uall!enforced uon the like articles of ever! forei'n countr! or

"($ =iscriminates in fact a'ainst the commerce of thehiliines, directl! or indirectl!, b! law or administrativere'ulation or ractice, b! or in resect to an! customs,tonna'e, or ort dut!, fee, char'e, e&action, classification,re'ulation, condition, restriction or rohibition, in suchmanner as to lace the commerce of the hiliines at adisadvanta'e comared with the commerce of an! forei'n

countr!.

b. 3f at an! time the resident shall find it to be a fact thatan! forei'n countr! has not onl! discriminated a'ainst thecommerce of the hiliines, as aforesaid but has, afterthe issuance of a roclamation as authori2ed in subsection#a# of this section, maintained or increased its saiddiscriminations a'ainst the commerce of the hiliines,the resident is hereb! authori2ed, if he deems itconsistent with the interests of the hiliines, to issue afurther roclamation directin' that such roduct of saidcountr! or such articles imorted in its vessels as he shalldeem consistent with the ublic interests, shall bee&cluded from imortation into the hiliines.



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c. %n! roclamation issued b! the resident under theauthorit! of this section shall, if he deems it consistentwith the interests of the hiliines, e&tend to the whole of an! forei'n countr! or ma! be confined to an! subdivisionor subdivisions thereof and the resident shall, wheneverhe deems the ublic interests re-uire, susend, revoke,sulement or amend an! such roclamation.

d. %ll articles imorted contrar! to the rovisions of this

section shall be forfeited to the overnment of thehiliines and shall be liable to be sei2ed, rosecuted andcondemned in like manner and under the samere'ulations, restrictions and rovisions as ma! from timeto time be established for the recover!, collection,distribution and remission of forfeiture to the 'overnmentb! the tariff and customs laws. henever the rovision of this section shall be alicable to imortations into thehiliines of articles wholl! or in art the 'rowth orroduct of an! forei'n countr!, the! shall be alicablethereto whether such articles are imorted directl! orindirectl!.

e. 3t shall be the dut! of the Commission to ascertain andat all times to be informed whether an! of thediscriminations a'ainst the commerce of the hiliinesenumerated in subsections #a# and #b# of this section areracticed b! an! countr! and if and when suchdiscriminator! acts are disclosed, it shall be the dut! of theCommission to brin' the matter to the attention of theresident, to'ether with recommendation.

f. The Secretar! shall make such rules and re'ulations asare necessar! for the e&ecution of such roclamation asthe resident ma! issue in accordance with the rovisionsof this section.

'. The authorit! 'ranted herein to the resident shall bee&ercised onl! when Con'ress is not in session.

PART (

FLE)IBLE TARIFF

Sec. 401. )le&ible Clause. — a. The resident, uoninvesti'ation b! the Commission and recommendation of the Aational 8conomic Council, is hereb! emowered toreduce b! not more than fift! er cent or to increase b!not more than five times the rates of imort dut! e&ressl!fi&ed b! statute "includin' an! necessar! chan'e inclassification$ when in his *ud'ment such modification inthe rates of imort dut! is necessar! in the interest of national econom!, 'eneral welfare andor nationaldefense.

b. Before an! recommendation is submitted to theresident b! the Council ursuant to the rovisions of this

section, the Commission shall conduct an investi'ation in

the course of which it shall hold ublic hearin's whereininterested arties shall be afforded reasonable oortunit!to be resent, to roduce evidence and to be heard. TheCommission ma! also re-uest the views andrecommendations of an! 'overnment office, a'enc! orinstrumentalit!, and such office, a'enc! or instrumentalit!shall cooerate full! with the Commission.

c. The resident shall have no authorit! to transfer articles

from the dut!free list to the dutiable list nor from thedutiable list to the dut!free list of the tariff.

d. The ower of the resident to increase or decrease ratesof imort dut! within the limits fi&ed in subsection #a# shallinclude the authorit! to modif! the form of dut!. 3nmodif!in' the form of dut! the corresondin' ad valoremor secific e-uivalents of the dut! with resect to imortsfrom the rincial concernin' forei'n countr! for the mostrecent reresentation eriod shall be used as basis.

e. The Commissioner of Customs shall re'ularl! furnish tothe Commission a co! each of all customs imort entriescontainin' ever! ertinent information aearin' in thecollectorsH li-uidated dulicates, includin' the consularinvoice andor the commercial invoice. The Commission orits dul! authori2ed a'ents shall have access to and theri'ht to co! all the customs imort entries and otherdocuments aended thereto as finall! in the eneral%uditin' Office.

f. The Commission is authori2ed to adot such reasonablerocedure, rules and re'ulations as it ma! deem necessar!to carr! out the rovisions of this section.

'. %n! order issued b! the resident ursuant to therovisions of this section shall take effect thirt! da!s afterits issuance.

h. The rovisions of this section shall not al! to an!article the imortation of which into the hiliines is or

ma! be 'overned b! Section 40( of this Code.

i. The authorit! herein 'ranted to the resident shall bee&ercised onl! when Con'ress is not in session.

Sec. 1(0/. Owner of 3morted %rticles. — %ll articlesimorted into the hiliines shall be held to be theroert! of the erson to whom the same are consi'nedand the holder of a bill of ladin' dul! indorsed b! theconsi'nee therein named, or, if consi'ned to order, b! theconsi'nor, shall be deemed the consi'nee thereof. Theunderwriters of abandoned articles and the salvors of articles saved from a wreck at sea, alon' a coast or in an!area of the hiliine ma! be re'arded as the consi'nees.

Sec. 1(04. >iabilit! of 3morter for =uties. — 5nlessrelieved b! laws or re'ulations, the liabilit! for duties,ta&es, fees and other char'es attachin' on imortationconstitutes a ersonal debt due from the imorter to the'overnment which can be dischar'ed onl! b! a!ment infull of all duties, ta&es, fees and other char'es le'all!accruin'. 3t also constitutes a lien uon the articlesimorted which ma! be enforced while such articles are incustod! or sub*ect to the control of the 'overnment.

Sec. 1(07. 3mortations b! the overnment. — 8&cet asotherwise secificall! rovided, all imortations b! the'overnment for its own use or that of its subordinatebranches on instrumentalities, or cororations, a'encies orinstrumentalities owned or controlled b! the 'overnment,shall be sub*ect to the duties, ta&es, fees and otherchar'es rovided for in this Code+ rovided, however, Thatuon certification of the head of the deartment or oliticalsubdivision concerned, with the aroval of the %uditoreneral, that the imorted article is actuall! bein' used b!the 'overnment or an! of its olitical subdivisionconcerned, the amount of dut!, ta&, fee or char'e shall berefunded to the 'overnment or the olitical subdivisionwhich aid it.

Sec. 1/0(. 3mort 8ntries. — %ll imorted articles, e&cetimortation admitted free of dut! under subsection #o#,section one hundred and five of this Code, shall be sub*ectto a formal or informal entr!. %rticles of a commercialnature intended for sale, barter or hire, the dutiable valueof which is five hundred esos or less, and ersonal andhousehold effects or articles, re'ardless of value, imortedin assen'erHs ba''a'e mail, or otherwise, for ersonaluse, ma! be cleared on an informal entr! whenever dut!,ta& or other char'es are collectible.

The Collector ma!, when he deems it necessar! for therotection of the revenue, re-uire a formal entr!re'ardless of value.

% formal entr! ma! be for immediate consumtion, orunder bond for+

a. lacin' the articles in warehouse

b. Constructive warehousin' and immediate transortationto other orts of the hiliines without araisement or

c. Constructive warehousin' and immediate e&ortation.

3mort entries under bond shall be sub*ect to therovisions of Title I, Book 33 of this Code.

Sec. 1/0/. 8ntr! of %rticles in art for Consumtion and inart for arehousin'. — 3mort entries of articles covered

b! one bill of ladin' ma! be made simultaneousl! for both



`` 28

consumtion and warehouse. here an intent to e&ortthe articles is shown b! the bill of ladin' and invoice, thewhole or a art of a bill of ladin' "not less than oneacka'e ma! be entered for warehouse and immediatee&ortation. %rticles received at an! ort from anotherort of the hiliines on an! entr! for immediatetransortation without araisal ma! be entered at theort of deliver! either for consumtion or warehouse.

Sec. 1/04. =eclaration of the 3mort 8ntr!. — 8&cet incase of informal entr!, no entr! of imorted article shall beeffected until there shall have been submitted to theCollector a written declaration, in such form as shall berescribed b! the Commissioner, containin' statements of substance as follows+

a. That the entr! delivered to the Collector contains a fulland true statement of all the articles which are the sub*ectof the entr!.

b. That the invoice and entr! contain a *ust and faithfulaccount of the actual cost of said articles, includin' andsecif!in' the value of all containers or coverin's, and thatnothin' has been omitted therefrom or concealed whereb!the overnment of the eublic of the hiliines mi'ht bedefrauded of an! art of the duties lawfull! due on thearticles.c. That, to the best of declarantHs information and belief,the invoice and all bills of ladin' relatin' to the articles arethe onl! ones in e&istence relatin' to the imortation in-uestion and that the! are in the state in which the! wereactuall! received b! him and, furthermore,

d. That, to the best of the declarantHs information andbelief, the entr!, invoice and bill of ladin', and thedeclaration thereon are in all resects 'enuine and true,and were made b! the erson b! whom the same urortto have been made, resectivel!.

Sec. 1/07. B! hom to be Si'ned. — The declaration shall

be si'ned b! the imorter, consi'nee or holder of the bill,b! or for whom the entr! is effected, if such erson is anindividual, or in case of a cororation, firm or association,b! its mana'er, or b! a licensed customs broker dul!authori2ed to act for either of them. hen it isimracticable to obtain a declaration thus si'ned, theCollector ma! allow it to be si'ned b! some erson ininterest havin' first and best knowled'e of the facts. %Collector ma! also, in his discretion, re-uire that thedeclaration shall be sworn to b! the erson si'nin' thesame.

Sec. 1/06. )orm and Contents of 3mort 8ntr!. — 3mortentries shall be in the re-uired number of coies in suchform as rescribed b! re'ulations. The! shall be si'ned b!

the erson makin' the entr! of the articles, and shall

contain the names of the imortin' vessel and master,ort of dearture and date of arrival, the number andmarks of acka'es, or the -uantit!, if in bulk, and thenature of the articles contained therein, and its value asset forth in a roer invoice to be resented in dulicatewith the entr!.

Sec. 1/0:. =escrition of %rticles. — The descrition of thearticles in the imort entr! shall be in customar! terms or

communal desi'nation, or, if feasible and ractical, in tariff terms, and in the currenc! of the invoice and the valuesof the several classes of articles shall be searatel!declared accordin' to their resective rates of dut!, andthe totals of each class dul! shown.

Sec. 1407. roceedin's and eort of %raisers. —%raisers, shall b! all reasonable wa!s and means,ascertain, estimate and determine the value or rice of thearticles as re-uired b! law, an! invoice or affidavit theretoor statement of cost, or of cost of roduction to thecontrar! notwithstandin', and after revisin' and correctin'the reorts of the e&amine as the! ma! *ud'e roer, shallreort in writin' on the face of the entr! the value sodetermined, irresective of whether such value is e-ual,hi'her or lower than the invoice andor entered value of the articles.

%raisers shall describe all articles on the face of theentr! in tariff and such terms as will enable the Collector toass uon the araisal and classification of the same,which araisal and classification shall be sub*ect to hisaroval or modification, and shall note thereon themeasurements and -uantities, and an! disa'reement withthe declaration.

Sec. 1406. %raisersH Samles. — %raisers shall seethat reresentative and sufficient samles of all kinds of articles which ma! be readil! samled are taken underroer receit and retained for official uroses butsamles of articles identical in -ualit!, material and values

shall not be retained, if their return is desired, lon'er thanma! be re-uired for use in contested cases.

The -uantit! and value of the samles taken shall be notedon the face of the entr!. Such samles shall be dul!labeled as will definitel! identif! them with the imortationfor which the! are taken.

Sec. 140:. ead*ustment of %raisal, Classification oreturn. — Such araisal, classification or return as finall!assed uon and aroved or modified b! the Collectorshall not be altered or modified in an! manner, e&cet+

a. ithin one !ear after a!ment of the duties, uonstatement of error in conformit! with section seventeen

hundred and seven hereof, aroved b! the Collector.

b. ithin fifteen da!s after such a!ment, uon re-uestfor rearaisal andor reclassification addressed to theCommissioner b! the Collector, if the araisal andorclassification is deemed to be low.

c. 5on re-uest for rearaisal andor reclassification, inthe form of a timel! rotest addressed to the Collector b!the interested art! if the latter should be dissatisfied withthe araisal or return.

Sec. 140;. %ssessment of =ut! on >ess Than 8nteredIalue. — =ut! shall not be assessed in an! case uon anamount less than the entered value, unless b! direction of the Commissioner in cases in which the imorter certifiesat the time of entr! that the entered value is hi'her thanthe market value and that the articles are so entered inorder to meet increases made b! the araised on similarcases then endin' rearaisement and the lowerassessment shall be allowed onl! when the imorterHscontention is sustained b! final decision, and shall aearthat such action of the imorter was taken in 'ood faithafter due dili'ence and in-uir! on his art.

PART *LI+UI$ATIO! OF $UTIES

Sec. 1601. >i-uidation and ecord of 8ntries. — 3f theCollector shall arove the returns of the araiser and thereort of the wei'hts, 'au'e or -uantit!, the li-uidationshall be made on the face of the entr! showin' thearticulars thereof, initiated b! the li-uidatin' clerk,aroved b! the chief li-uidator, and recorded in therecord of li-uidations.

% dail! record of all entries li-uidated shall be osted in theublic corridor of the customhouse, statin' the name of the vessel or aircraft, the ort from which she arrived, thedate of her arrival, the name of the imorter, and theserial number and date of the entr!. % dail! record mustalso be ket b! the Collector of all additional duties, ta&es

and other char'es found uon li-uidation, and notice shallromtl! be sent to the interested arties.

Sec. 160(. Tentative >i-uidation. — 3f to determine thee&act amount due under the law in whole or in art somefuture action is re-uired, the li-uidation shall be deemed tobe tentative as to the item or items affected and shall tothat e&tent be sub*ect to future and final read*ustment andsettlement. The entr! in such case shall be stamed#Tentative li-uidation#.

Sec. 160/. )inalit! of >i-uidation. — hen articles havebeen entered and assed free of dut! or final ad*ustmentof duties made, with subse-uent deliver!, such entr! andassa'e free of dut! or settlement of duties will, after the

e&iration of one !ear, from the date of the final a!ment



`` 29

of duties, in the absence of fraud or rotest, be final andconclusive uon all arties, unless the li-uidation of theimort entr! was merel! tentative.

S8C 170; . %uthorit! of the Collector of Customs to @old

the =eliver! or elease of 3morted %rticles. heneveran! imorter, e&cet the 'overnment, has an outstandin'and demandable account with the Bureau of Customs, theCollector shall hold the deliver! of an! article imorted or

consi'ned to such imorter unless subse-uentl! authori2edb! the Commissioner of Customs, and uon notice as insei2ure cases, he ma! sell such imortation or an! ortionthereof to cover the outstandin' account of such imorterrovided, however, That at an! time rior to the sale, thedelin-uent imorter ma! settle his obli'ations with theBureau of Customs, in which case the aforesaid articlesma! be delivered uon a!ment of the corresondin'duties and ta&es and comliance with all other le'alre-uirements.

Sec. ((0/. ersons @avin' olice %uthorit!. — )or theenforcement of the customs and tariff laws, the followin'ersons are authori2ed to effect searches, sei2ures andarrests conformabl! with the rovisions of said laws+

a. Officials of the Bureau of Customs, collectors, assistantcollectors, deut! collectors, surve!ors, securit! andsecretservice a'ents, insectors, ort atrol officers and'uards of the Bureau of Customs.

b. Officers of the hiliine Aav! when authori2ed b! theCommissioner.

c. %n! erson eseciall! authori2ed in writin' b! theCommissioner.

d. Officers 'enerall! emowered b! law to effect arrestsand e&ecute rocesses of courts, when actin' underdirection of the Collector.

e. %n! erson eseciall! authori2ed b! a Collector, sub*ectto the restrictions stated in the ne&t succeedin' section.

ersons e&ercisin' the owers hereinabove conferred shall,in the e&ercise thereof, have the same authorit!, beentitled to the roer rotection, and shall be 'overned b!the same law, not inconsistent with the rovisions of thissection, as other officers e&ercisin' olice authorit! in'eneral.

Sec. ((04. lace here %uthorit! <a! Be 8&ercised. —ersons actin' under authorit! conferred ursuant tosubsection "e$ of the recedin' section ma! e&ercise theirauthorit! within the limits of the collection district onl! andin or uon the articular vessel or aircraft, or in the

articular lace, or in resect to the articular article

secified in the aointment. %ll such aointments shallbe in writin', and the ori'inal shall be filed in thecustomhouse of the district where made.

%ll other ersons e&ercisin' the owers hereinaboveconferred ma! e&ercise the same at an! lace within the *urisdiction of the Bureau of Customs.

Sec. ((07. 8&ercise of ower of Sei2ure and %rrest. — 3t

shall be within the ower of a customs official or ersonauthori2ed as aforesaid, and it shall be his dut!, to makesei2ure of an! vessel, aircraft, car'o, articles, animal orother movable roert! when the same is sub*ect toforfeiture or liable for an! fine imosed under customs andtariff laws, and also to arrest an! erson sub*ect to arrestfor violation of an! customs and tariff laws, such ower tobe e&ercised in conformit! with the law and the rovisionsof this Code.

Sec. ((06. =ut! of Officer or Official to =isclose OfficialCharacter. — 3t shall be the dut! of an! erson e&ercisin'authorit! as aforesaid, uon bein' -uestioned at the timeof the e&ercise thereof, to make known his officialcharacter as an officer or official of the overnment, and if his authorit! is derived from secial authori2ation inwritin' to e&hibit the same for insection, if demanded.

Sec. ((0:. %uthorit! to e-uire %ssistance. — %n! ersone&ercisin' olice authorit! under the customs and tariff laws ma! demand assistance of an! olice officer whensuch assistance shall be necessar! to effect an! search,sei2ure or arrest which ma! be lawfull! made or attemtedb! him. 3t shall be the dut! of an! olice officer uonwhom such re-uisition is made to 'ive such lawfulassistance in the matter as ma! be re-uired.

Sec. ((0;. i'ht of olice Officer to 8nter 3nclosure. — )orthe more effective dischar'e of his official duties, an!erson e&ercisin' the owers herein conferred, ma! atan!time enter, ass throu'h, or search an! land or

inclosure or an! warehouse, store or other buildin', notbein' a dwellin' house.

% warehouse, store or other buildin' or inclosure used forthe keein' of stora'e of articles does not become adwellin' house within the meanin' hereof merel! b!reason of the fact that a erson emlo!ed as watchmanlives in the lace, nor will the fact that his famil! sta!sthere with him alter the case.

Sec. ((0D. Search of =wellin' @ouse. — % dwellin' housema! be entered and searched onl! uon warrant issued b!a *ud'e or *ustice of the eace, uon sworn alicationshowin' robable case and articularl! describin' thelace to be searched and erson or thin' to be sei2ed.

%T (%=<3A3ST%T3I8 OC88=3AS

Sec. (/01. arrant for =etention of roert! — Bond. —5on makin' an! sei2ure, the Collector shall issue awarrant for the detention of the roert! and if the owneror imorter desires to secure the release of the roert!for le'itimate use, the Collector ma! surrender it uon thefilin' of a sufficient bond, in an amount to be fi&ed b! him,

conditioned for the a!ment of the araised value of thearticle andor an! fine, e&enses and costs which ma! bead*ud'ed in the case+ rovided, That articles theimortation of which is rohibited b! law shall not bereleased under bond.

Sec. (/0(. eort of Sei2ure To Commissioner and%uditor. — hen a sei2ure is made for an! cause, theCollector of the district wherein the sei2ure is effected shallimmediatel! make reort thereof to the Commissioner andto the %uditor eneral.

Sec. (/0/. Aotification to Owner or 3morter. — TheCollector shall 'ive the owner or imorter of the roert!or his a'ent a written notice of the sei2ure and shall 'ivehim an oortunit! to be heard in reference to thedelin-uenc! which was the occasion of such sei2ure.

)or the urose of 'ivin' such notice and of all otherroceedin's in the matter of such sei2ure, the imorter,consi'nee or erson holdin' the bill of ladin' shall bedeemed to be the #owner# of the article included in the bill.

)or the same urose, #a'ent# shall be deemed to includenot onl! an! a'ent in fact of the owner of the sei2edroert! but also an! erson havin' resonsibleossession of the roert! at the "missin'$ of the sei2ure,if the owner or his a'ent in fact is unknown or cannot bereached.

Sec. (/04. Aotification to 5nknown Owner. — Aotice to an

unknown owner shall be effected b! ostin' a notice forfifteen da!s in the ublic corridor of the customhouse of the district in which the sei2ure was made, and, in thediscretion of the Commissioner, b! ublication in anewsaer or b! such other means as he shall considerdesirable.

Sec. (/07. =escrition and %raisal and Classification of Sei2ed roert!. — The Collector shall also cause a list andarticular descrition of the roert! sei2ed to be rearedand an araisement or classification of the same at itswholesale value in the local market in the usual wholesale-uantities to be made b! at least two araisin' officials, if there are such officials at or near the lace of sei2ure inthe absence of such officials, then b! two cometent and

disinterested citi2ens of the hiliines, to be selected b!



`` 30

him for that urose, residin' at or near the lace of sei2ure, which list and araisement shall be roerl!attested to b! such Collector and the ersons makin' thearaisal.

Sec. (/06. roceedin's in Case of roert! Belon'in' to5nknown arties. — 3f, within fifteen da!s after thenotification rescribed in section twent!three hundred andfour of this Code, no owner or a'ent can be found or

aears before the Collector, the latter shall declare theroert! forfeited to the 'overnment to be sold at auctionin accordance with law.

Sec. (/0:. Settlement of Case b! a!ment of )ine oredemtion of )orfeited roert!. — 3f, in an! sei2urecase, the owner or a'ent shall, while the case is !et beforethe Collector of the district of sei2ure, a! to such Collectorthe fine imosed b! him or, in case of forfeiture, shall a!the araised value of the roert!, or, if after aeal of the case, he shall a! to the Commissioner the amount of the fine as finall! determined b! him, or, in case of forfeiture, shall a! the araised value of the roert!,such roert! shall be forthwith surrendered, and allliabilit! which ma! or mi'ht attach to the roert! b!virtue of the offense which was the occasion of the sei2ureand all liabilit! which mi'ht have been incurred under an!bond 'iven b! the owner or a'ent in resect to suchroert! shall thereuon be deemed to be dischar'ed.

edemtion of forfeited roert! shall not be allowed inan! case where the imortation is absolutel! rohibited orwhere the surrender of the roert! to the erson offerin'to redeem the same would be contrar! to law.

Sec. (/0;. rotest and a!ment uon rotest in Civil<atters. — hen a rulin' or decision of the Collector ismade whereb! liabilit! for duties, fees, or other mone!char'e is determined, e&cet the fi&in' of fines in sei2urecases, the art! adversel! affected ma! rotest such rulin'or decision b! resentin' to the Collector at the time when

a!ment of the amount claimed to be due the overnmentis made, or within thirt! da!s thereafter, a written rotestsettin' forth his ob*ections to the rulin' or decision in-uestion, to'ether with the reasons therefor. Ao rotestshall be considered unless a!ment of the amount dueafter final li-uidation has first been made.

Sec. (/0D. rotest 8&clusive emed! in rotestable Case.— 3n all cases sub*ect to rotest, the interested art! whodesires to have the action of the Collector reviewed, shallmake a rotest, otherwise, the action of the Collector shallbe final and conclusive a'ainst him, e&cet as to matterscorrectible for manifest error in the manner rescribed insection one thousand seven hundred and seven hereof.

Sec. (/10. )orm and Scoe of rotest. — 8ver! rotestshall be filed in accordance with the rescribed rules andre'ulations romul'ated under this section and shall ointout the articular decision or rulin' of the Collector towhich e&cetion is taken or ob*ection made, and shallindicate with reasonable recision the articular 'round or'rounds uon which the rotestin' art! bases his claimfor relief.

The scoe of a rotest shall be limited to the sub*ectmatter of a sin'le ad*ustment or other indeendenttransaction but an! number of issue ma! be raised in arotest with reference to the articular item or itemsconstitutin' the sub*ect matter of the rotest.

#Sin'le ad*ustment#, as hereinabove used, refers to theentire content of one li-uidation, includin' all duties, fees,surchar'es or fines incident thereto.

Sec. (/11. Samles to be )urnished b! rotestin' arties.— 3f the nature of the articles ermit, imorters filin'rotests involvin' -uestions of fact must, uon demand,sul! the Collector with samles of the articles which arethe sub*ect matter of the rotests. Such samles shall beverified b! the custom official who made the classificationa'ainst which the rotest are filed.

Sec. (/1(. =ecision or %ction b! Collector in rotest andSei2ure Cases. — hen a rotest in roer form isresented in a case where rotest in re-uired, theCollector shall ree&amine the matter thus resented, and if the rotest is sustained, in whole or in art, he shall enterthe aroriate order, the entr! reli-uidated if necessar!.

3n sei2ure cases, the Collector, after a hearin', shall inwritin' make a declaration of forfeiture or fi& the amountof the fine or take such other action as ma! be roer.

Sec. (/1/. eview b! Commissioner. — The ersona''rieved b! the decision or action of the Collector in an!

matter resented uon rotest or b! his action in an! caseof sei2ure ma!, within fifteen da!s after notification inwritin' b! the Collector of his action or decision, 'ivewritten notice to the Collector of his desire to have thematter reviewed b! the Commissioner. Thereuon theCollector shall forthwith transmit all the records of theroceedin's to the Commissioner, who shall arove,modif! or reverse the action or decision of the Collectorand take such stes and make such orders as ma! benecessar! to 'ive effect to his decision.

Sec. (/14. Aotice of =ecision of Commissioner. — Aoticeof the decision of the Commissioner shall be 'iven to theart! b! whom the case was brou'ht before him forreview, and in sei2ure cases such notice shall be effected

b! ersonal service if racticable.

Sec. (/17. Suervisor! %uthorit! of Commissioner %nd of =eartment @ead in Certain Cases. — 3f in an! caseinvolvin' the assessment of duties the imorter shall fail torotest the rulin' of the Collector, and the Commissionershall be of the oinion that the rulin' was erroneous andunfavorable to the overnment, the latter ma! order areli-uidation and if the rulin' of the Commissioner in an!unrotested case should, in the oinion of the deartment

head, be erroneous and unfavorable to the overnment,the deartment head ma! re-uire the Commissioner toorder a reli-uidation.

8&cet as in the recedin' ara'rah rovided, thesuervisor! authorit! of the deartment head over theBureau of Customs shall not e&tend to the administrativereview of the rulin' of the Commissioner in mattersaealed to the Court of Ta& %eals.

S8C (/16 %uthorit! of Commissioner to make

Comromise. Sub*ect to the aroval of the Secretar! of

)inance, the Commissioner of Customs ma! comromise

an! case arisin' under this Code or other laws or art of

laws enforced b! the Bureau of Customs involvin' the

imosition of fines, surchar'es and forfeitures unlessotherwise secified b! law.

Sec. 1:0:. Correction of 8rrors — efund of 8&cessa!ments. — <anifest clerical errors made in an invoice orentr!, errors in return of wei'ht, measure and 'au'e,when dul! certified to b! the surve!or or e&aminin' official"when there are such officials at the ort$, and errors inthe distribution of char'es on invoices not involvin' an!-uestion of law and certified to b! the e&aminin' official,ma! be corrected in the comutation of duties, if sucherrors be discovered before the a!ment of duties, or, if discovered within one !ear after the final li-uidation, uonwritten re-uest and notice of error from the imorter, oruon statement of error certified b! the Collector.

)or the urose of correctin' errors secified in the ne&trecedin' ara'rah the Collector is authori2ed toreli-uidate entries and collect additional char'es, or tomake refunds on statement of error within the statutor!time limit.

Sec. 1:0;. Claim for efund and <ode of a!ment. — %llclaims for refund of duties shall be made in writin', andforwarded to the Collector to whom such duties are aid,who uon receit of such claim shall verif! the same b!the records of his office, and if found to be correct and inaccordance with law, shall certif! the same to theCommissioner with his recommendation to'ether with allnecessar! aers and documents. 5on receit b! the



Commissioner of such certified claim he shall cause thesame to be aid if found correct.

eeat (/0;(/10 (/1(

PART ,ABA!$O!ME!T OF IMPORTE$ ARTICLES

Sec. 1;01. %bandonment, Minds and 8ffect of—

%bandonment is e&ress when it is made direct to theCollector b! the interested art! in writin', and it isimlied when, from the action or omission of the interestedart!, an intention to abandon can be clearl! inferred. Thefailure of an! interested art! to file the imort entr!within fifteen da!s or an! e&tension thereof from thedischar'e of the vessel or aircraft, shall be imliedabandonment. %n imlied abandonment shall not beeffective until the article is declared b! the Collector tohave been abandoned after notice thereof is 'iven to theinterested art! as in sei2ure cases.

%n! erson who abandons an imorted article renouncesall his interests and roert! ri'hts therein.

Sec. 1;0(. %bandonment of 3morted %rticles. — Theowner or imorter of an! articles ma!, within ten da!safter filin' of the imort entr!, abandon to theovernment all or a art of the articles included in aninvoice, and, thereuon, he shall be relieved from thea!ment of duties, ta&es and all other char'es ande&enses due thereon+ rovided, That the ortion soabandoned is not less than ten er cent of the total invoiceand is not less than one acka'e, e&cet in cases of articles imorted for ersonal or famil! use. The article soabandoned shall be delivered b! the owner or imorter atsuch lace within the ort of arrival as the Collector shalldesi'nate, and uon his failure to so coml!, the owner orimorter shall be liable for all e&enses that ma! beincurred in connection with the disosition of the articles.

Aothin' in this section shall be construed as relievin' suchowner or imorter from an! criminal liabilit! which ma!arise from an! violation of law committed in connectionwith the imortation of the abandoned article.

Sec. 1;0/. i'ht to eclaim %rticle. — The owner orimorter of an article imliedl! abandoned ma!, at an!time before it is sold or otherwise disosed of, reclaimsuch article rovided all le'al re-uirements re'ardin' itsimortation are comlied with and the corresondin'duties, ta&es and other char'es as well as all e&ensesincurred as a conse-uence of the abandonment, are aid.

Documents

258274166 Tariff and Customs Code