The regulations require the shipper himself to fill out the export declaration in part. If the exporter is located inland he may appoint an agent at the port of exit and notify the collector of customs to that effect or by indorsement on the declaration itself. Where a freight forwarder is employed, the simplest procedure is to authorize him to act in the capacity of agent for customs services. If no freight forwarder is employed a "customs broker" may be engaged for that purpose. Many firms located in the large harbor cities combine a number of functions and act as func tional middlemen and agents.
The form of the Shipper's Export Declaration is here given : As will be noted, the declarations are to be made in duplicate. One copy, the "original," to be filed with the customs house where the information will be treated as confidential, the other, the "extract," is for the use of the carrier and need not contain the value of the shipment nor the name of the consignee. The purpose of these declarations is to aid the government in compiling export statistics.
10. Shipments from interior ship ments are sent from interior points to a foreign port, the export declaration is to be delivered to the carrier when a thru bill of lading is issued. In case of ex portation to Canada and Mexico by railroad, the rail road company must deliver to the customs officials a copy of the way-bill and the shipper's export declara tion.
If for any reason export declarations are delayed immediate clearance may be granted to vessels and immediate exportation by railroad allowed. The master of the vessel must then file an application for immediate clearance, and execute a bond to produce the complete manifest on the next business day after the departure of the vessel, with all shippers' export declarations, or, in case where such export declara tions cannot be produced, a pro forma declaration made out by the master of the vessel. Similar regula tions apply to shipments by rail to Mexico or Canada..
11. Special regulations.—No shipper's export dec laration is required for merchandise withdrawn from bonded warehouses or shipped in bond. In this case the inspector at the port of exit will issue a "perinit to lade." This permit must be attached to the mani fest when the master requests clearance for his vessel.
When a shipment is divided the amount shipped on each vessel must he endorsed on the declaration.
When exporting process butter, or adulterated but ter, a certificate of purity must be secured from the United States inspector of dairy products. No meat or meat products can be exported unless a certificate of inspection from the Department of Agriculture is presented to the collector .of the port.
12. order to secure a refund of duties. upon reexportation of articles for which im port duties have been paid, it is necessary to file a claim with the collector of customs at the port of exit before the goods are placed on board the vessel. The manufacturer need not have been the original importer of the goods.
It is best to employ a drawback agent to attend to the technical details. Where such an agent is em ployed the manufacturer mails him a notification of the shipment made and fills out a "notice of intent" which accompanies the goods and is filed with the col lector of customs. The notice of intent contains the marks and numbers of the packages, a description of the merchandise, and a statement of the materials or parts on which drawbacks are claimed. The claim is then investigated by agents of the United States Treasury Department. In order to facilitate inspec tion, manufacturers are required to keep special rec ords open to the agents.
13. Export licenses.—During the war American exports and imports were 'placed under the control of the War Trade Board for the purpose of excluding unnecessary imports, conserving indispensable ma terials within the United States and preventing goods produced in the United States from reaching the enemy. The exporter had to secure an export license from the War Trade Board before the carrier would issue a shipping permit.
Some of the neutral countries established boards to supervise the importation and prevent the reexporta tion of goods. These boards were recognized by the allied governments. Examples were the N. 0. T. (Netherlands Overseas Trust) and the S. S. S. ( So ciete Suisse de Surveillance Economique) . Great Britain allowed vessels carrying only goods consigned to these boards to pass without search.
The steamship companies in consequence demanded that shippers first secure certificates issued by these trusts allowing the goods to be consigned to them, which certificates were issued only after the con signees had produced bond that the goods would not be reexported to the Central Empires.