tion, or belief in the premises, and to require him to produce any letter, paper. or statement of account, in his possession, or under his control, which may assist the officers of customs in ascertainining the actual value of the importation or any part thereof; and in default of such production when so requested, such owner. importer, consignee, or agent shall be thereafter debarred from producing any such letter, paper, or statement for the purpose of avoiding any additional duty, penalty, or forfeiture incurred under this act, unless he shall show to the satisfaction of the court or the officers of the customs, as the case may be, that it was not in his power to produce the same when so demanded; and no merchandise shall be admitted to entry under the provisions of this section unless the collector shall be satisfied that the failure to produce a duly certified invoice is due to causes beyond the control of the owner, consignee, or agent thereof: Provided, That the Secretary of the Treasury may make regulations by which books, magazines, and other periodicals published and imported in successive parts, numbers, or volumes, and entitled to be imported free of duty, shall require but one declaration for the entire series. And when entry of merchandise exceeding one hundred dollars in value is made by a statement in the form of an invoice the collector shall require a bond for the production of a duly certified invoice. (See §§2847, 2848, Revised Statutes, Act June 20, 1876, supra, Act September 30, 1890, post, and §16 of this Act.)

1. CERTIFIED INVOICES FOR ENTRY.

Merchandise, whether free or dutiable, except personal baggage, exceeding $100 in dutiable value, cannot be admitted to entry without duly authenticated invoice, or bond for its production (T. D. 13098, 14790. Phelps vs. Siegfried, 142 U. S., 602), and this applies also to importations by mail from countries having parcel post treaties (T. D. 13531, Act March 3, 1879). No allowance can be made for depreciation of currency in invoices under $100 unless accompanied by consular certificate of depreciation (T. D. 15435).

Exceptions-Where certified invoices not required

not required for goods, dutiable or free, in transit for exportation, but destination, description and aggregate value must appear by invoice, manifest or bill of lading (T. D. 9378, 9619, 13901, 13913, 15348).

nor for goods shipped between ports of the United States through foreign territory. Consular endorsement on vessel's manifest is sufficient (T. D. 14346).

nor for specie transmitted in the regular method of foreign exchange as money. Bill of lading and statement is sufficient (T. D. 11895).

2. PRO FORMA INVOICES.

Statement in form of an invoice" when received for entry. Are only received where it has become impossible to produce the

consular invoice upon which the goods were shipped, and if the goods are deliberately shipped without such invoice, a pro forma will not be recived (T. D. 8360, 8389, 9742, 10115.) The pro forma does not necessarily have to be made out abroad. It may be made by the importer (T. D. 4338).

Where the dutiable value does not exceed $100, entry may be made by pro forma invoice, without bond to produce consular invoice, unless the collector believes the importation was purposely broken up into small values (T. D. 10293, 10579, 11457, 12420, 12472, 12882. Sec. 2859 Revised Statutes, supra). But such entry does not dispense with the necessity for an appraisement (G. A. 1915).

Where the certified invoice contains clerical errors entitling the importer to relief, although such error may not be “manifest,' entry may be permitted upon pro forma invoice (T. D. 13412).

The pro forma invoice is binding, although the consular invoice may subsequently show a lower valuation (T. D. 10034, G. A. 198, 1222), or may show a different currency or lower basis of computation (G. A. 1787). But the consular invoice may be substituted before the entry is concluded (T. D. 15644). The pro forma is subject to the provisions of Sec. 7, similar to a consular invoice (G. A. 198).

Entry by pro forma invoice under immediate transportation act (June 10, 1880, supra) is not binding at the first port of arrival, but if entry is made at final port of delivery under pro forma invoice it is binding (G. A. 262, 968).

3. ENTRY BY APPRAISEMENT.

Special entry by appraisement without invoice may be allowed with the approval of the Secretary of the Treasury, where goods are invoiced in excess of market value by foreign manufacturer with intent to defraud the importer (Reg. 1892, Art. 921).

4. TRUST COMPANIES AS SURETY.

A corporation, other than a trust company, can in no event be accepted as surety (T. D. 11268, 11718). See Act June 20, 1876, supra.

Declarations to entry by owner, importer, consignee,

or agent-Forms of.

SEC. 5. That whenever merchandise imported into the United States is entered by invoice, one of the following declarations, according to the nature of the case, shall be filed with the collector of the port, at the time of entry by the owner, importer, consignee, or agent; which declaration so filed shall be duly signed by the owner, importer, consignee, or agent, before the collector, or before a notary public or other officer duly authorized by law to administer oaths and take acknowledgments, who may be designated by the Secretary of the Treasury to receive such declarations and to certify to the identity of the persons making. them, under regulations to be prescribed by the Secretary of the Treasury; and every officer so designated shall file with the collector of the port a copy of his official signature and seal: Provided, That if any of the invoices or

bills of lading of any merchandise imported in any one vessel, which should otherwise be embraced in said entry, have not been received at the the date of entry, the declaration may state the fact, and thereupon such merchandise of which the invoices or bills of lading are not produced shall not be included in such entry, but may be entered subsequently. (See $82787, 2842, 2846. 2849 Revised Statutes; Act May 1, 1876; Act June 20, 1876, supra; Act September 30, 1890, post; note 2 to §1 of this Act and notes to this section, page 169.)

I

Declaration of consignee, importer, or agent.

do solemnly and truly declare that I am the consignee (importer or agent) of the merchandise described in the annexed entry and invoice; that the invoice and bill of lading now presented by me to the collector of are the true and only invoice and bill of lading by me received of all the goods, wares, and merchandise imported in the whereof is master, from for account of any person whomsoever for whom I am authorized to enter the same; that the said invoice and bill of lading are in the state in which they were actually received by me, and that I do not know or believe in the existence of any other invoice or bill of lading of the said goods, wares, and merchandise; that the entry now delivered to the collector contains a just and true account of the said goods, wares, and merchandise, according to the said invoice and bill of lading; that nothing has been, on my part, nor to my knowledge on the part of any other person, concealed or suppressed, whereby the United States may be defrauded of any part of the duty lawfully due on the said goods, wares, and merchandise; that the said invoice and the declaration therein are in all respects true, and were made by the person by whom the same purports to have been made; and that if at any time hereafter I discover any error in the said invoice, or in the account now rendered of the said goods, wares, and merchandise, or receive any other invoice of the same, I will immediately make the same known to the collector of this district. And I do further solemnly and truly declare that to the best of my knowledge and belief [insert the name and residence of the owner or owners] is [or are] the owner (or owners) of the goods, wares, and merchandise mentioned in the annexed entry; that the invoice now produced by me exhibits the actual cost (if purchased) or the actual market value or wholesale price (if otherwise obtained) at the time of exportation to the United States in the principal markets of the country from whence imported of the said goods,

wares, and merchandise, and includes and specifies the value of all cartons, cases, crates, boxes, sacks, and coverings of any kind, and all other costs, charges, and expenses incident to placing said goods, wares, and merchandise in condition, packed ready for shipment to the United States, and no other or different discount, bounty, or drawback but such as has been actually allowed on the

same.

Declaration of owner in cases where merchandise has been actually purchased.

I,

do solemnly and truly declare that I am the owner of the merchandise described in the annexed entry and invoice; that the entry now delivered by me to the collector of contains a just and true account of all the goods, wares, and merchandise imported by or consigned to me, in the whereof is master, from ; that the invoice and entry which I now produce contain a just and faithful account of the actual cost of the said goods, wares, and merchandise and include and specifies the value of all cartons, cases, crates, boxes, sacks, and coverings of any kind, and all other costs, charges, and expenses incident to placing said goods, wares, and merchandise in condition, packed ready for shipment to the United States, and no other discount, drawback, or bounty but such as has been actually allowed on the same; that I do not know nor believe in the existence of any invoice or bill of lading other than those now produced by me, and that they are in the state in which I actually received them. And I further solemnly and truly declare that I have not in the said entry or invoice concealed or suppressed anything whereby the United States may be defrauded of any part of the duty lawfully due on the said goods, wares, and merchandise; that to the best of my knowledge and belief the said invoice and the declaration thereon are in all respects true, and were made by the person by whom the same purports to have been made; and that if at any time hereafter I discover any error in the said invoice or in the account now produced of the said goods, wares, and merchandise, or receive any other invoice of the same, I will immediately make the same known to the collector of this district.

Declaration of manufacturer or owner in cases where merchandise has not been actually purchased.

I, -, do solemnly and truly declare that I am the owner (or manufacturer) of the merchandise described in the annexed entry and invoice; that the entry now delivered by me to the collector of contains a

just and true account of all the goods, wares, and merchandise imported by or consigned to me in the whereof is master, from -; and that the said goods, wares, and merchandise were not actually bought by me, or by my agent, in the ordinary mode of bargain and sale, but that nevertheless the invoice which I now produce contains a just and faithful valuation of the same, at their actual market value or wholesale price, at the time of exportation to the United States, in the principal markets of the country from whence imported for my account (or for account of myself or partners); that such actual market value is the price at which the merchandise described in the invoice is freely offered for sale to all purchasers in said markets, and is the price which I would have received and was willing to receive for such merchandise sold in the ordinary course of trade in the usual wholesale quantities; that the said invoice contains also a just and faithful account of all the cost of finishing said goods, wares, and merchandise to their present condition, and includes and specifies, the value of all cartons, cases, crates, boxes, sacks, and coverings of any kind, and all other costs and charges incident to placing said goods, wares, and merchandise in condition packed ready for shipment to the United States, and no other discount, drawback, or bounty but such as has been actually allowed on the said goods, wares, and merchandise; that the said invoice and the declaration thereon are in all respects true, and were made by the person by whom the same purports to have been made; that I do not know nor believe in the existence of any invoice or bill of lading other than those now produced by me, and that they are in the state in which I actually received them. And I do further solemnly and truly declare that I have not in the said entry or invoice concealed or suppressed anything whereby the United States may be defrauded of any part of the duty lawfully due on the said goods, wares, and merchandise; and that if at any time hereafter I discover any error in the said invoice, or in the account now produced of the said goods, wares, and merchandise, or receive any other invoice of the same, I will immediately make the same known to the collector of this district.

1. Consignees' declaration must be signed before a duly authorized officer at the port where the merchandise has arrived, and at the time of entry, and not before (T. D. 8917, 10036).

The declaration may be certified to by surveyors or their deputies, as well as by collectors and their deputies, or by a notary public (T. D. 10120, 10121, 10175). Notaries cannot act for use at any port other than that at which they reside, unless specially authorized in each particular case (T. D. 10108, 10151, 12756, 14582, 15004).

No entry can be legally made of goods consigned to non-resi