The morning call. [volume] (San Francisco [Calif.]) 1878-1895, 1890-12-19
IMPORTS AND EXPORTS.
Customs Regulations on Draw.
backs and Refunds.
Merehandise Nay Be Wsrehoused for Three
Years and on Withdrawal the Duties
Nay Be Refunded.

A voluminous circular has been received
from the Treasury Department at Wash
ington, by Collector of the Port Phelps,
relative to the allowance Of drawbacks and
refunds on exports under the existing GUS
toms law, with accompanying forms to be
filled under each section.
1t states that merchandise upon which
duties have been paid may remain in ware
house in custody of the customs authorities
at the expense ard risk of the owner of such
merchandise; and if exported directly from
such custody to a foreign country within
three years, shall be entitled to return
duties. A drawback of duties as prescribed
by law Shall be allowed on all merchandise
imported into the United States and after
ward exported to any foreign country other
than those contiguous to the United States,
except to the British North American Prov
inces, and on imports from such provinces,
which are again exported to any foreign
country.
One per centum of the amount of all draw
backs allowed under the provisions of Sec
United States. shall be retained for the use
oil the United States, by the Collector paying
such drawbacks, respectively.
IN THE ORIGINAL PACKAGES.
The provisions already noted are only ap-
plicable to goods of at least $50 value,
which are exported within three years from
date of Importation in the original casks
cases, chests, boxes, trunks or other recep-
tacIe, and where no change in weight, bulk
and contents have taken lace, except by
natural leakage OF wastage.
Articles and 6 provide:
No return OF The duties shall be allowed on the
expectation Cf aDy merchandise after IL has been
removed item the custody ana control of the
Government prior 10 beng laden for expor,aIion,
except in cases where such merchandise Mas
Deeu USED I'D The manufacture rfi inn i'm
the United States OF articles entitled To draw
back on expectation. Such custody must be
continuous and uninterrupted from time ol I'M
poItaton TO time OF expectation.
Inc party intending 10 exlo it with benefit Of
drawback any imported dul y-paid merchandise
must, al least SIX hours before ladng, tie with
tile Collector oil the Port all entry fully describ-
Ing Inc merchandise, stating where 1t Is de-
posted, by whom, how, where and when 1t was
inn oited. and naming Tie vessel or conveyance
in which and the place 10 which The same is 10
be exported. In case the merchandise is to lie
Transported Defoie expectation the entry must
name lie transporting vessel Or conveyance and
route, and the port through which the exporta-
ton Is 10 be made
1t must then be shipped by bonded line
and before the vessel clears the exporter Is
required 10 give bonds for double the value
OF the goods 10 insure its deliverance outside
the limits of the United States. The period
of time named for the production of proofs
OF delivery is one year, if the expectation be
made to any part Of Europe or America, or
two years il made TO any part of Asia or
Africa.
FILING OF THE ENTRY.
Where imported materials on which duties
nave been paid are used in the manufacture
OF articles manufactured or produced in the
United States. there shall be allowed on ex-
portation drawback equal in amount to
the duties paid on the materials used, less l
per centum Of such duties. Provided, that
when the articles exported are made in part
from domestic materials, the imported ma
terials, or the parts of the articles made from
such materials, shall so appear in the COM
pleted articles that the quantity or measure
thereof may lie ascertained
AT least six hours before lading the party
having the right to claim the drawback shall
file with the Collector of the Port at which
the merchandise is to be laden, an entry
stating where the merchandise is deposited
naming the vessel or conveyance by which
and the country or place TO which it is to be
exported, fully describing the merchandise
by packages, marks and numbers, kind and
quantity, and Identifying the materials used
in the manufacture of the same by declar-
alton OF the proprietor ior in case of a cor
poratlon the officer authorized to represent
such corporation), and foreman, manager or
superintendent Of the factory or place in
which the same was manufactured; or, in
case 1t Is not practicable to make such entry
before the lading Of such merchandise. such
party or agent may, at least six hours before
ladlng, file with the Collector a preliminary
entry declaring intention to claim draw back
on the merchandise and giving information
as required in case of draw back entry ex-
cepting Identification of materials used in
the manufacture Of the articles to be ex-
ported