values and classifications are made on the covering invoices which are then filed by the importer as part of the entry, the entry for the merchandise shall be made, including deposit of estimated duties and tares, within 6 days after the day on which the articles are released under the immediate delivery permit. This time period is, however, subject to the limitation set forth above as to articles subject to a tariff-rate quota. This privilege may be granted for individual entries or for special permits granted for a period not to exceed 1 year.

(h) Entry under paragraph (g) of this section shall not be required for prohibited articles (1) which are exported or destroyed within the period for entry specified in paragraph (g) of this section, or (2) for which entry for exportation or application to destroy is made during such period provided such prohibited articles are promptly exported or destroyed. The conditions governing the exportation or destruction of prohibited articles covered by entries for consumption with remission or refund of duty under section 558 (a) (2) of the Tariff Act of 1930, as amended, and the regulations thereunder shall apply to such exportation or destruction. Direct export or transportation and exportation entries made for prohibited articles for which no formal or informal entry for consumption is filed shall have conspicuously stamped or imprinted thereon the legend: Prohibited Merchandise; Other Entry Filed.

No

(1) If entry, when required, is not timely made the collector shall make an immediate demand for liquidated damages in the entire amount of the bond in the case of a single-entry bond. When the transaction has been charged against a term bond, the demand shall be for the amount that would have been demanded if the merchandise had been released under a single immediate delivery and consumption entry bond. Unless prompt action is taken looking to the settlement of the claim, the collector shall discontinue allowing immediate delivery of articles imported by or for the account of the person in default.

(j) When liquidated damages have been assessed for failure to file a timely entry for merchandise not subject to a quota which has been released under a special permit and the importer files an application for relief, the collector may cancel such liquidated damages upon the

payment of $25, if he is satisfied that the delay in filing the entry was not due to willful negligence and was occasioned by circumstances reasonably beyond the control of the parties.

(k) Except in the case of articles entered in accordance with § 8.51, the collector shall give timely notice of the arrival of the vessel or vehicle to the appraiser, who shall promptly detail an officer to examine the merchandise, except that when the vessel or vehicle arrives at night or on a Sunday or holiday, and the articles consist of fruits, vegetables, or other merchandise which it is practicable to appraise by means of samples, the discharging inspector shall take samples in such manner and in such quantities as the appraiser may direct and retain them for examination on the next business day. The discharging inspector shall not release the merchandise to the carrier until it has been examined or adequate samples have been taken when appraisement is to be made by sample. Examination and release of merchandise under the special delivery provisions of this section shall not be made unless there is first furnished to the examining officer an invoice, waybill, or other satisfactory document setting forth an adequate description of the merchandise and the quantities thereof, together with the values or approximate values thereof when the latter information is needed in connection with the examination. If an annual special delivery permit is involved, the invoice, or other document so presented to the examining officer shall also have shown thereon, when possible, the special delivery permit number, to facilitate the identification of the importation with the permit.

(1) In all other respects the procedure shall be the same as in the case of other imported merchandise.

(Secs. 448, 484, 558, 623, 46 Stat. 714, 722, as amended, 744, as amended, 759, as amended; 19 U.S.C. 1448, 1484, 1558, 1623) [28 F.R. 14638, Dec. 31, 1963, as amended by T.D. 56077, 29 F.R. 14, Jan. 1, 1964; T.D. 56151, 29 F.R. 5341, Apr. 21, 1964; T.D. 56375, 30 F.R. 3593, Mar. 18, 1965]

Sec.

9.4

9.5

9.6

9.7

9.8

9.9

Formal entry of mail importations. Sealed mail parcels to bear label or endorsement.

Importations not over $1 in value; gifts.

Parcels for the United States Govern

ment; merchandise in diplomatic pouches; parcels marked for copyright; books, engravings, etc., for the United States.

Cigars, cigarettes, and manufactured tobacco; playing cards, etc. Merchandise conditionally free.

9.10 Dissatisfied addressees; delivery under a resident's $100 or $200 exemption; undelivered dutiable parcels.

9.11 Exportation by mail; plant material. 9.12 Prohibited and restricted mail importations; seizure under the customs laws.

AUTHORITY: The provisions of this Part 9 issued under R.S. 161, 251, sec. 624, 46 Stat. 759, sec. 101, 76 Stat. 72; 5 U.S.C. 22, 19 U.S.C. 66, 1624, Gen. Hdnote. 11, Tariff Schedules of the United States, except as otherwise noted.

SOURCE: The provisions of this Part 9 appear at 28 F.R. 14659, Dec. 31, 1963, unless otherwise noted.

§ 9.1

Customs declarations and invoices. (a) A customs declaration on the form provided by the foreign mailing office, giving an accurate description and the value of the contents, shall be securely attached to at least one package of each parcel-post shipment. Each commercial shipment by parcel post shall also be accompanied by a commercial invoice. In case the shipment consists of more than one package, the invoice shall be placed in the package to which the postal form of customs declaration is attached, and such package shall be marked "Invoice enclosed." There shall be enclosed with the contents of every mail parcel containing merchandise dispatched otherwise than by parcel post an invoice in the case of commercial shipments, or a statement of value in the case of merchandise not purchased nor consigned for sale, giving an accurate description and the value of the merchandise. If it is impracticable to enclose the invoice or statement, it shall be securely attached to the outside of the parcel.

(b) When the aggregate value of a mail shipment exceeds $500, the accompanying invoice is subject to the same requirements as invoices covering similar shipments imported otherwise than in the mails. When a special customs invoice accompanies a mail shipment, no

other invoice or statement of value is required.

(Secs. 481, 482, 485, 498, 46 Stat. 719, 720, as amended, 724, as amended; 728, 89 amended; 19 U.S.C. 1481, 1482, 1485, 1498)

CROSS REFERENCE: For exception to the requirements of this section with regard to customs invoices in the shipment of bona fide gifts under Public Law No. 790 (50 U. S. C. App. 846, 847), see § 54.3 (e) of this chapter. § 9.2 Treatment of mail importations. at offices of first receipt and at offices of examination.

(a) Parcels of all classes of mail believed to contain articles liable to customs duty received at post offices. other than New York, Chicago, San Francisco, or Seattle,' and such parcels. received at exchange post offices at the four ports mentioned for delivery within their respective distribution districtsas shown in the special distribution scheme,' shall be given customs treatment at the ports where received.

(b) All parcels, including those subject to formal entry, for delivery at points outside the distribution districts of the four exchange post offices named in paragraph (a) of this section, and received at such offices, shall be left in the custody of the postmaster, without customs examination, for redispatch to other distributing post offices in accordance with the special distribution scheme. Upon receipt at the distributing post offices, the dispatches shall be opened in the presence of customs officers and the mail. given customs treatment.

(b) No mail or other entry shall be issued for any shipment in the mails which is unconditionally free of duty and does not exceed $250 in value. In the case of articles which are unquestionably the growth, produce, or manufacture of the United States, and which have not been advanced in value or improved in condition, if the collector is satisfied from the character thereof or otherwise that they are free of duty under item 800.00, Tariff Schedules of the United States, and if the total value of the articles of American origin contained in the shipment does not exceed $250, no mail or other entry shall be issued and no declaration of the owner, importer, or agent on customs Form 3311 shall be required.

(c) Books or other articles imported in the mails by a society, institution, school, or library and classifiable under item 850.10 or item 851.10 Tariff Schedules of the United States may be cleared through customs under an informal mail entry, regardless of value.

(d) The rate or rates of duty applicable to any article released under an informal mail entry (customs Form 3419, or 5119) shall be the rate or rates in effect when the preparation of such entry is completed by a customs employee for transmittal with the article to the addressee.4a

(Secs. 315, 498(a), 46 Stat. 695, as amended, 728, as amended; 19 U.S.C. 1315, 1498(a)) [28 F.R. 14659, Dec. 31, 1963, as amended by T.D. 56481, 30 F.R. 11851, Sept. 16, 1965]

§ 9.4 Formal entry of mail importations. Formal entry at the customhouse shall be required for every importation

"(1) Merchandise, imported in the mails or otherwise, when the aggregate value of the shipment does not exceed such amount, not greater than $250, as the Secretary of the Treasury shall specify in the regulations, and the specified amount may vary for different classes or kinds of merchandise or different classes of transactions;

"(11) Merchandise within the provisions of paragraph 1631 of this Act." (Tariff Act of 1930, sec. 498 (a), as amended; 19 U. S. C. 1498 (a))

48 ཐ་(a) ** (1) any article released under an informal mail entry shall be subject to duty at the rate or rates in effect when the preparation of the entry is completed; (Tariff Act of 1930, sec. 315 (a) (1), as amended; 19 U. S. C. 1315 (a) (1))

in the mails which exceeds $250 in value, except as provided for in § 9.3 (c) or § 10.20 (b) (4) of this chapter. When a mail shipment is examined and found to be subject to formal entry, the addressee or consignee shall be notified on customs Form 3509 of the arrival of the shipment and of the port at which entry i to be made. When a shipment is addressed to a point which is not a customs port or station, the port of entry specified in the notice shall be the port nearest the office of destination of the shipment. Single shipments not exceeding $250 in value, if mailed abroad at different times (as shown by the declaration or other mailing indicia), shall not be combined for the purpose of requiring formal customs entry, even though they reach customs at the same or approximately the same time, unless there was a splitting of shipments in order to avoid the payment of the lawful customs duty. The collector may require formal entry of mail shipments regardless of value, if in his opinion such entry is necessary to protect the revenue.

(Sec. 484, 46 Stat. 722, as amended; 19 U. S. C. 1484)

§ 9.5 Sealed mail parcels to bear label or endorsement.

(a) The importation of merchandise in sealed parcels (other than parcel post) shall be permitted if the sealed letter or other sealed parcel bears on the address side thereof the label, Form C 1, provided for by the Universal Postal Convention or the endorsement "May be opened for customs purposes before delivery to the addressee," or words of similar purport definitely waiving the privacy of the seal and indicating that the parcel may be opened by customs officers without recourse to the addressee."

(b) When a sealed envelope or other parcel (other than parcel post) believed to contain merchandise is not endorsed or labeled as required, the postmaster will detain it in his custody and request the addressee to furnish written authority for a customs officer to open the parcel

Parcels imported under the provisions of the parcel-post conventions between the United States and foreign countries need not be labeled or endorsed since under the terms of these conventions such parcels, if sealed, may be opened by customs officers, immediately upon receipt and resealed with official seals after examination.

in the presence of a representative of the postmaster. If the addressee does not furnish such written authority within 30 days after the date of notice by the postmaster or within such further time as may be allowed, the parcel will be treated as undeliverable mail matter. If the parcel, upon being opened under proper written authority, is found to contain merchandise free of internal-revenue tax and free of duty either because unconditionally free or because the aggregate value of the shipment is not more than $1 and the expense and inconvenience of collecting the duty accruing thereon would be disproportionate to the amount of such duty, the parcel may be delivered to the addressee without the collection of any fine on account of the article not having been endorsed or labeled in accordance with paragraph (a) of this section.

(c) Except as provided for in paragraph (b) of this section, if a sealed letter or other parcel not endorsed or labeled as required by paragraph (a) of this section is found to contain merchandise subject to duty (including conditionally free merchandise) or subject to internal-revenue tax, the merchandise is subject to seizure and forfeiture as having been imported contrary to law. Under the authority contained in section 618, Tariff Act of 1930, any forfeiture so incurred is hereby mitigated to an amount equal to 10 percent of the loss of revenue which was or might have been sustained, provided there is no evidence indicating to the collector that failure to label or endorse the parcel was due to willful negligence or to an intent to defraud the revenue. If there is any such evidence, or if for any other reason the collector believes that it would not be in the interest of the United States to grant this relief, the matter shall be reported to the Bureau of Customs for instructions. When the shipment does not exceed $250 in value, customs Form 3419 or 5119 shall be used for the entry of the merchandise and the duty, any internal-revenue tax, and the amount of the mitigated forfeiture shall be entered as separate items thereon. If a parcel for which a mail fine entry has been issued in accordance with the foregoing provision is undeliverable, it will be returned to the collector of customs at the port where the mail entry was issued, for disposition in accordance with § 9.12 (d) relat

ing to articles subject to seizure. The addressee or sender may file a petition with the collector of customs at the port where the mail fine entry was issued for relief from the forfeiture incurred and for the release of the seized merchandise to the addressee or sender.

(Sec. 1, 62 Stat. 716, sec. 618, 46 Stat. 757; 18 U.S.C. 545, 19 U.S.C. 1618)

§ 9.6 Importations not over $1 in value; gifts.

(a) Customs officers shall pass free of duty and internal-revenue tax, without issuing a mail entry therefor, any parcel containing articles the aggregate fair retail value in the country of shipment of which is not over $1, unless they have reason to believe that the parcel is one of several lots covered by a single order or contract and that it was sent separately for the express purpose of securing free entry therefor or of avoiding compliance with a provision of law or regulation."

(b) Customs officers shall pass free of duty and internal-revenue tax, without issuing a mail entry therefor, parcels containing bona fide gifts from persons in foreign countries to persons in the United States, provided the aggregate fair retail value in the country of shipment of such articles received by one person on one day does not exceed $10.

(c) The provisions of § 8.3(d) of the regulations of this part, except those permitting consolidation of shipments in

cargo vans and similar commercial containers, are also applicable to this section. (Sec. 7, 52 Stat. 1081, as amended; 19 U.S.C. 1321) [28 F.R. 14659, Dec. 31, 1965, as amended by T.D. 56481, 30 F.R. 11851, Sept. 16, 1965]

§ 9.7

Parcels for the United States Government; merchandise in diplomatic pouches; parcels marked for copyright; books, engravings, etc., for the United States.

(a) Parcels addressed to offices or officials of the United States Government, believed to contain only official documents, shall be forwarded immediately to the addressees. Such parcels, when known or believed to contain merchandise, shall be treated in the same manner as similar parcels for other addressees.

(b) Books, engravings, and other articles enumerated in item 830.00, Tariff Schedules of the United States which are imported by mail and addressed to the Library of Congress or any department or agency of the Government, shall be forwarded for delivery without the assessment of duty, if the collector is satisfied they are entitled to free entry under item 830.00, Tariff Schedules of the United States.

(c) Parcels marked for copyright, addressed to the Library of Congress, to the Copyright Office, or to the office of the Register of Copyrights, Washington 25, D. C., may be passed free of duty and promptly forwarded to destination.

(d) No merchandise of any character may be forwarded in diplomatic or other official pouches.'

§ 9.8 Cigars, cigarettes, and manufactured tobacco; playing cards, etc.

(a) In the case of mail entries for playing cards or other imported articles subject to tax and to which internalrevenue stamps must be affixed before release to the importer (see Internal Revenue Regulations, Part 45 (26 CFR Part 45)), customs officers shall sign and attach to the entries an order for stamps, and customs Form 3473. When the parcel is addressed for delivery at the post office where it is examined and

'The regulations contained in § 10.30 of this chapter, which govern the free entry of articles for diplomatic and consular officers and other representatives of foreign countries, are applicable in the case of mail articles.

customs Form 3473 is not required to insure the taking of the action described thereon, Form 3473 need not be prepared. The postmaster will furnish the addressee with the order for stamps. The addressee will be required to secure from the office of the district director of internal revenue the necessary stamps and affix them to the immediate packages of the merchandise before the parcels will be delivered to him.

(1) When playing cards imported by mail bear the required internal-revenue stamps affixed in a foreign country as provided for in regulations of the Internal Revenue Service, they may be treated the same as any importation by mail subject only to duty.

(2) The internal revenue tax on tobacco materials, tobacco products, and cigarette papers and tubes valued not in excess of $250 in a shipment imported by mail shall be paid on the basis of a return made on the mail entry. An additional legible copy of the entry form, marked or stamped "For Internal Revenue Purposes," shall be prepared for each entry covering such articles subject to Part 275 of the regulations of the Internal Revenue Service (26 CFR Part 275) if tax is payable upon release under such entry. The separate statement required for tax purposes by 26 CFR 275.81 shall be made on the entry form in such case. The duty and any applicable tax will be collected by the postal service for the Customs Service at the time of delivery of the shipment. A copy of the entry (return) will be given to the importer as a receipt for payment. Mail shipments of such articles released for consumption are subject to compliance with the package and notice requirements under 26 CFR Part 275 unless specifically exempted therefrom as indicated in § 11.3 of this chapter. Such articles may not be released under the mail entry procedure on the basis of a claim for release without payment of tax by a manufacturer or dealer specified in 26 CFR Part 275. If a claim is made at the time of delivery for release without payment of tax based on any of the provisions in 26 CFR Part 275 for a manufacturer of tobacco products, a manufacturer of cigarette papers and tubes, or a dealer in tobacco materials to obtain release of any such articles without payment of tax, the shipment shall be returned by the postal service to the port