OR : |: Counselor M. c/o 3.M. Ogden, Dear Bigelow Sky RATHER ESTO Whithall Street, York New (1) a new kinds and definitions of dutiable value: : The consumption entry In reply to of entry form the with filed consumption, your of letter of February and (2) proposed bond Mareh 7, 25th, regarding which is 4 1950 collector provides of for bend, the of redelivery the current entries with connection in customs in changes into merchandise customs eustoedy upon the collector within demand by the collector, for filing with a specified time any required documents compliance with all requirements of law. Unlike entry bond, it does not provide for the payment on merchandise. which are the missing at the time of entry, and, in general, the of for warehouse the duties The absence of a provision for payment of duties in the consumption entry bond is undoubtedly due to the fact that, when making an entry for consumption, the importer is required the amount paid have arisen of amount estimated pay to duty on the merchandise when and, the merchandise has been appraised and advisorily classified by the appraiser, the importer is alee required to deposit an additional amount of duty, if it then appears that the estimated procedure, able on the praiser was time of entry at the has been in in which the actual which merchandise was unfamiliar with was effect insufficient. many for amount of Under years, duties that situations ultimately pay~ in doubt, particularily where the ap-~ the dutiable value of the merchandise and an investigation was needed to ascertain ite dutiable value. Such situations frequently led to delays in delivery of the mer~ chandise to the importer or resulted in demands for the redelivery of the merchandise by the importer to the colleetor of customs. In such cases also, the importer was usually required to furnish a special form of bond, called a “withheld appraisement" bond, designed to insure the payment of whatever duties would ultimately be refer, payable, The new type of consumption entry bond, to which you will, of iteelf, provide for the payment of whatever duties are properly will not impose any inasmuch as he is I% payable on the imported merchandise, new or different liability on the importer, always liable for such duties, though not ° peace sper Tteree 5 Browning Co., form tt? + magere ovenensanes peee Utah, Brownings for >: i Drowning, & M.S. Mr. ly t | ENS Law At S Bridge Mr. tN SEN felephone: RAFTER R, JOHN ) } COPY FILED CHR. : 4-5094