Vessels are required by the custom house regula tions to unload within a prescribed period. Ships of less than 500 tons are allowed ten days, those of from 500 to 1000 tons are allowed fifteen days, from 1000 to 1500 tons, twenty days, and those measuring more than 1500 tons are allowed twenty-five days.
The examination of the goods is made by the ap praiser. If the goods are of a uniform nature the process is simplified by limiting the examination to about ten per cent of the total shipment. This amount is held back by the customs officials for in spection; the remainder may be made "deliverable." In such cases a deposit must be made guaranteeing the payment of duties when the correct amount due has been determined. When the duties have been paid a "delivery permit" is issued and the goods are definitely released.
10. How the appraisal is standardized.—Coopera tion between officials of the forty-seven customs dis tricts of the United States is highly desirable so that goods imported at various times and in different harbors may receive the same treatment. In the case of staples, samples of the various grades which can serve as standards, are kept at each custom house. The trade is usually asked to cooperate in determining these standards.
In the case of manufactured products it is difficult to obtain standardization. A basis for appraisal has been devised for certain highly specialized products. The lace trade in Switzerland has prepared the "Saint Gall Schedule" for the appraisal of laces, and the porcelain industry the "Limoges Schedule." The custom houses thruout the country are in communi cation with the Comparative Value Report Bureau which has been established to bring about greater uni formity in the administration of the customs regula tions.
In order to give the appraiser a sound basis for judging the "true market value" a corps of special agents is maintained by the customs service in com mercial centers abroad charged with the collecting of data regarding market conditions and prices.
If the importer disagrees with the judgment of the appraiser he may appeal to the United States Board of General Appraisers. From their decision appeal may be made to the United States Customs Court of Appeals and in rare cases to the United States Supreme Court.
11. Importation in entered on a "Warehouse entry" are allowed to be imported "in bond." The appraisal is made at this time. Weight and value determine the duties. Deterioration or loss of weight does not affect the duty to be paid. Since the amount of duty has been determined, release from bond can be secured speedily.
Special regulations apply to bonded warehouse shipments. Each package must be numbered to cor
respond with the number appearing on the invoices and the entry blank. The importer receives from the warehouse a warrant or receipt for the goods. This warrant may be used to secure a loan at the bank.
The charges for the use of bonded warehouses differ according to the products stored and to local condi tions. Usually the space occupied is the basis of charge, add the rate is usually by the month. In ad dition to this monthly charge a charge is also made for labor. A quotation may be made: "20 and 15," meaning that a storage charge of 20 cents per package per month must be paid and that the charge for labor in and out is 15 cents per case.
When the goods are withdrawn for exportation the owner makes out a "declaration" in which he declares that the goods removed from the warehouse are in tended for export and are "the same in quality, quan tity, value and package (wastage and damage ex cepted) as at the time of importation." The ex porter, moreover, signs a bond double the value of the shipment, whereupon the collector of customs is sues a permit of withdrawal.
12. Re-importation of exported goods.—Goods of American origin may be re-imported free of duty. In order to receive this favorable treatment the special consular invoice described in a preceding paragraph is to be filed with the collector of the port of entry. In case it is impossible to produce this declaration the goods may, nevertheless, pass into the country free of duty upon the execution of a bond for the production of such a declaration.
In addition a "certificate" must be secured from the collector of the port from which the goods were originally shipped stating that these goods were ac tually cleared outward thru his office. Where the American origin of the goods is above question the production of this certificate may be waived.
13. Customs broker.—The customs broker and freight forwarder who make themselves useful in the exportation of goods by shouldering all the confusing details of the custom house play a similar part in the import business.
The broker appointed by the importer as his agent should receive as promptly as possible the necessary documents so that the clearing of the goods may not be delayed. Frequently the broker notifies the im porter of the approximate amount of the duty and re ceives this amount from the importer before the duty is paid. Later he renders an account including a broker's fee of approximately $5.00. The amount of this fee is usually not affected by the value of the goods. Customs brokers are licensed by the Secre tary of the Treasury.