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FEDERAL

REGISTER
9 3 4

VOLUME I

OtviTtO

NUMBER 16

Washington, Saturday, April 4, 1936
TREASURY DEPARTMENT.
Office of the Commissioner of Customs.
T. D. 48234

Paragraphs d J. R. 2d and e J. R. 2e of Article 353
are redesignated e J. R. 2e and f J. R. 2f, respectively.
Article 363. The article is amended to read as follows:

Aht. 363. Customs declarations and invoices. a J. R. 9a.
A customs declaration on the form provided by the foreign mail ing office giving an accurate description and the value of the ARTICLES 297 AND 782 OF THE CUSTOMS REGULATIONS OF 1931 contents shall accompany each parcel post shipment and be se curely attached thereto. Commercial shipments by parcel post AMENDED TO PROVIDE FOR GIVING INFORMATION AS TO VALUES shall also be accompanied by commercial invoices. In case the ONLY IN RESPONSE TO A REQUEST MADE BY AN IMPORTER UNDER shipment consists of more than one package, the invoice shall be placed in the package to which the postal form of customs declara ARTICLE 782
tion is attached. There shall be enclosed with the contents of To Collectors of Customs and others Concerned:
all mail articles containing merchandise dispatched under the mail classifications of the Universal Postal Union Con Article 297 of the Customs Regulations of 1931 is hereby respective ventions, an invoice in the case of commercial shipments, or a amended by adding thereto a new paragraph designated e , statement of value in the case of merchandise not purchased or consigned for sale, giving an accurate description and value of reading as follows:
. e Information as to values shall not be given by Customs the merchandise. If impracticable to enclose the invoice or state officers in connection with amendment of entries except upon ment within a sealed article, the same shall be securely attached to the article.
compliance with the provisions of Article 782.
b J. R. 9b. When the aggregate value of a single mail ship Article 782 of the Customs Regulations of 1931 is amended ment exceeds $100.00, a consular invoice shall be furnished, except by adding thereto a new paragraph designated a , reading as as otherwise provided by the Customs Regulations. Customs entry will be facilitated by sending such invoices with the mail ship follows:
ment. When this is done no other invoice or statement is re a Information shall be given only in response to a specificquired to be sent with th e shipment. When an invoice or state request therefor by an importer.
ment is required to be sent with any mail shipment, the particular package containing the same shall be marked on the address side Present paragraphs a, toc, d, , and f, of INVOICE ENCLOSED. Single shipments not exceeding $100.00
Article 782 are hereby redesignated b, c, d, e , f, in value, if mailed abroad at different times as shown by the declaration or other mailing indicia should not be combined for and g.
the purpose of requiring formal customs entry, even though they seal
J. H. M oy le , Commissioner of Customs.
reach customs at approximately the same time, unless there was an obvious intent to evade payment of the lawful customs duty.
C ustoms R egulations A mended I nform ation as to V alues
Approved, March 25, 1936.
W ayne C. T aylor,
Article 370: Paragraph a is amended to read as follows:

a Customs officers will issue mail entries in quadruplicate on customs Form 3419 for articles subject to duty, and on customs Form 3421 for articles subject to fine. Information concerning Filed, April 2, 1936; 2:32 p. m.
the merchandise shall be stated on the entry in the following order; 1 Quantity; 2 Commercial name; 3 Description in the terms of the Tariff Act, and 4 the number of the paragraph T. D. 48236
of the Tariff Act covering the item. The original and duplicate copies of the entry shall be placed in a tag envelope attached to C ustom s R egulations Amended I mportations by M ail the package for disposition by the postmaster according to the ARTICLES 353, 363, 370, 372, 375, 382, AND 387 OF THE CUSTOMS instructions printed on th e back of the entry. The triplicate REGULATIONS OF 1931 AND CORRESPONDING PROVISIONS OF THE copy should be sent immediately to the comptroller of customs, and the quadruplicate copy retained in the files of the issuing JOINT DEPARTMENTAL MAIL REGULATIONS AMENDED
office.

Acting Secretary of the Treasury.

To Collectors of Customs and Others Concerned:
Article 372: Paragraph d J. R. 15d is amended to Articles 353, 363, 370, 372, 375, 382, and 387 of the Customs read as follows:
Regulations of 1931 and the corresponding provisions of the d J. R. 15d. Customs officers issuing mail entries shall Joint Departmental Mail Regulations are, with the concur review their records of such entries weekly and promptly request postmasters on Form 3439 to account for entries not returned rence of the Postmaster General, amended as follows:
thirty days after the date of issuance theVeof accompanied Article 353: A new paragraph is added to read as follows: within by the duty or proper evidence of exemption from duty. Should d J. R. 2d. If merchandise returned from a foreign country in a mail package which has remained continuously in the custody of the International Postal Service is found to correspond with the outward customs declaration, and the package is in substantially the same condition in which it was when dispatched from the United States, the package, after customs examination, shall be returned to the postmaster free of informal or formal customs entry requirements. The examining customs officer shall, however, de termine whether or not any drawback was allowed or paid, or internal revenue tax remitted, upon the exportation of th e merchandise. If so, such amounts shall be collected prior to release of the merchandise from customs custody.

the postmaster fail to make proper accounting within a reasonable time, the facts shall be reported to the Chief Post Office Inspector, Post Office Department, Washington, D. C., for investigation. In the case of delinquencies arising at ports of entry other than headquarters ports, the report to the Chief Inspector shall be made through the headquarters port. The Chief Inspector shall promptly advise the collector of customs of the result of the investigation.

Article 375: Paragraphs a J. R. 16a and b J. R.
16b are amended to read as follows:
a J. R. 16a. Amounts collected on mail entry forms shall not be refunded by postmasters. Should an addressee be dissatisfied
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