Daily evening star. [volume] (Washington [D.C.]) 1852-1854, 1853-09-09
General Instructions, No. .,
To Collectors and other Officers Of the Custom.

IL is deemed advisable for the more convenient use
and reference by officers of the customs to embody
in a single circular several important instructions
issued by the iepar jnrrnt FROM tine to time in re-
gard to the collection Of the enue from customs
The act OF March Sd, 1851, entitled AN act to
amend the acts regulating the appraisement of i'm
ported merchandise aud for other purposes" pro-
ves. in its first section THAT in all cases where
there is shall he imported anv ad r1iortm rate Of
duty on any goods, wares, merchandise imported
into the United States II shall be the duty of the
collector within whose district the same shall he
imported o. entered. TO the actual market
value. wholesale price thereof, At the period OF
the eypOrtatou to the United States, in the pr1nel-
pal markets of tho country from which the same
shall have been imported int ths United States 70
I've appraised estimated, and ascertslned; aud to
such value or price shall be added all costs and
CHARGES EXCEPT insurance, and including in every
case a charge for commissions at the usual rates,
the true value at the port where the same may be-
entered upon which duties shall be assessed
1t will be perceived that the lie ,al provision above
cteI requires the DUTY To b. assessed the actual
market value or Wholesale price" Of merchandise in
the principal Earkets Of tn country from which
imported ut thu period of the expcrta.ion to the
Unit Il States, and on sll costs and charges except
Insurance
When, however, goods are imported from country
other than that of their growth, pr duction,
ufactUTc ani the invoice appraised value ia less
than the aci ual market value Wholesale price
thereof IN the principal markets Of the country Of
the growth pr duction, or manufacture, at the Pc
nod of the expectation - the nited States, collsc
tors will report such cases, with all the facts and
circumstances, 70 the department, and await its in
structiOEs before the final adj ustment of duties.
The ''ferIOd OF expectation, whore the merchan-
sli>e is laden on board vessel in the shipping port
Gf the country ofsnrign, or in which it WAS pur-
chased procured for shipment to owner, con-
sgucc a-cnt, residing in tbs United State= must
be deemed ami taken to he the date at which the
vessel leaves the foreign port for her Destination in
the Unite,! -t1teS.
That period will ordinarily lie established by the
production Of the clearance GRANTED to the vessel
at the foreign port OF departure.
InfOrtdtiJDs may also be Ia6ite from interior
countries remote from the se.hoari, and having no
shipping ports Of Their own, through the sssports
of other countries The period of expectation"
in such cases III which the actual market value and
Wholesale price of the merchandise in the principal
markets Of Inc cOultrr whence imported iuto the
United stats i II be .sce tanned and estimated as
the basis Of tctab.e value is tie date at which the
mercharGISr in question raves said interior coun-
Try. s.inej la good faith and in the regular ard
usual course OF trade. for shipment to owner,
ConSLu"H or agent residing in the United States: of
which satisfactory proof must he exhibited at the
time oi entry
That period viii lie established ordinarily BY the
dat OF standardization of the voice by the consular
certificate.
In ,sc at.ence, satisfactorily explained, OF the
Prvf5 ab.ve md Gated, showing the date OF exsorta-
ton from he foreign country tler evidence Ct that
TACT may b. taken y The appraisers.
The ...w requires that Their. sh,ll be aided to tn.
"a'tdol market Valus Or wholesale price Of imports,
aSceE;-inel n. abVe. i'll orstrr TO t;1 the dutiabe
value. al costs and charges, except insurance and
including la very ease charge FOR commissions at
the u>u 81 rates
These charges arc
F'rSi Ite> mast include purchasing, carriage,
hleacIi1r, DIVING. dressing, finishing, putting np
aud packing, 10 ,ethor with ths yalu. Of TIE sack
PscS &c, Iox ste, ho=sheaA, barrel bale, eask
cap and covering si all kinds bottles jars, yessss
AMI icL.ohn
SrrtG. Commissions 81 the usual rate but in no
case less than two ami half por cent; and where
there Is distinct brokerage, where brokerage ia
q usual charge at the place Of shipment or purchas.
that 20 lie added likewise.
Thift. Export duties, cost of placing cargoes on
board siip. including drayage, labor, bill Of laGing
Lighters &C. town dues and shipping charges dock or
wharf dues; and all charges to place the article on
ship board and fire in surance if effected for q period
prior 10 the shipment of the goods to the United
States.
Fregh. from The foreign port Of shipment to the
Port Of importation is not dutiabIe charge but
when Een,l- transported from an interior cou1
try for shipment to the United States the cost Of
transportation to the foreign port OF shipment must
also be included among the dutiabe charges.
Tue fr-t section oftha supplemental collection law
of the lst March, 1s23 requires true invoice of
merchandise to be presented to the collector at the
time ui the entry.
Invoices Of g'ods actually purchased must exhibit
the t''Hs cost with al dutab!e costs and charges
Invoices of goo,:s procured othersi=e than by pur-
chase, such shipments made by manufactured. or
producers, must exhibit the actual market value
e 4
Porta0n 10 the United States" with all charges IN
clude!.
On the entry Of imports actually purchased, (the
invoice exhibiting the true cost the owner, con
siguee, or aEtnt may avail himself OF the privilege
afforded y tie Sth section CT the tariff act of the 3Oth
July, ISIS, all;n to the entry raise the cost or
value giy III IN" invoice to the actual mark It
value o!eale price Of the goods q, the period O,
the expiration to the United States Put the in
voice cost Of foreign rerch .ndisa supported by the
oath 70 IireI by iEy will lie held and taken as the
importers declaration of value at tie port and time
OF shipment, AMI conclusive against him unless be-
tor" entering the same the said im porter his con.
sisnee. or agent where TIE merchandise has been
actually purchased, shall declare in writing, under
oath. tannexsd form No ]. y on theinvoce decline
in value between the time Of the purchase and the
date OF the expectation ard tue amount thereof in
which case such declared value shall be conclusive
AGAINST h importer In either the appraisers
viii determine and fix auch additional value rs the
law and the f,a.s Eay warrant.
TIE 9Th section If The tariff act of the 30th July
$50 Prov" that in the Of goods actually pur
chased II the appraised value thereof be found t.,
exceed by tn per cant. more, the value declared
On the entry, then ULttCn u the duties Impose
by iaw on the same there shall be levied, collected
AMI paid, duty OF t~snty per cent. I'D valorem on
such appraised value.
In the Of imports procured sthrrwise than ly
purchase. such as shipments made by manufast
and producers. and which requr-i he inyo:ced
at the actual market value o. wholesale price, in
the principal markets OF the country whence impor
I'd at the period OF expectation the United States
with the praCer dutisble charges, if the appraised
value shall SSeed, by ten per cent, more. the i'll
voice value then. IN accordance wi the provisions
oi the i.th section of the act of the Goth August
l,+2. in altition 10 the duty imposed by Law on the
sane there must be levied and collected ftty per
c'77tJaI 81 the dy imposed ON tie same when fairly
inyoited.
ThcSe additional duties are not legally cbarneabIe
except in cases where the appraised ra{ls Of the
goods imported shall exceed, By ten per cent: or
more the value as declared in the entry exclusive
o he q rhary rtair
10 such appraised value by the appraisers in making
out the dutiabG value.
IN eases where, on proper ascertainment there
SHALL prove 70 be an exc - Of quantity on any urt
&c. or articles over the quantity stst.d In the in
voice. and the United states appraisers shall be Of
opinin that such excess does arise from mistake