FOREIGN TRADE ZONES 19
the necessary papers and makes the formal entry, attending to the
procurement of bonds and taking other action necessary to fulfill the
requirements of the law. The necessity for the service of especially
qualified men in connection with the customs procedure is in itself
indicative of the complications which attend these transactions.
Import cargo—Some of the more important requirements in con-
nection with import goods have been indicated under the heading of
“Tederal requirements at ports of entry.” In connection with the
importation of goods to the United States, there is usually required a
consular invoice of all imported merchandise exceeding $100 in value
except personal effects, accompanying passengers. This invoice
must be viséed by an American consular officer at the port of shipment
abroad. Upon arrival at a port of the United States, the procedure
will vary with the nature and disposition of the goods. Altogether
there are several hundred forms which are variously used in the entry
of imports. First, there is the entry form, prepared by the importer
or his agent, which must be presented with the bill of lading and
consular invoice. This entry must describe the merchandise, giving
shipping marks and numbers and the foreign value of the goods.
To the wholesale value abroad is added the cost items such as packing
charges, the dutiable value being the wholesale market value packed
for shipment. The entry blank is accompanied by the importer’s
declaration and oath. Entry of imported merchandise may be made
for consumption, for warehouse, rewarehouse, combined entry for
rewarehouse and withdrawal for immediate exportation; withdrawal
entry at original and secondary ports for consumption or for exporta-
tion; for exportation, appraisement; preliminary entry for immediate
delivery; entry for immediate transportation without appraisement;
for transportation and exportation; or for exportation with benefits
of drawback of duties. Informal entry may also be made, and
arrangements for entry of packages and for special delivery packages.
It will not be necessary to discuss in detail the form or procedure in
reference to these entries.
Customs warehouses —If the goods are not for immediate consump-
tion or for immediate transportation to another customs district, and
the importer desires to place the merchandise in a bonded warehouse
at his expense and risk for not exceeding three years, without payment
of duty thereon, he makes entry for warchouse on a special form.
After the duty has been estimated upon a warehouse entry the importer
is required to file with the collector a bond in double the amount of
the estimated duty. In case the importer later desires to withdraw
goods from warehouses for exportation, he is required to make such
exportation under the original marks of importation and to give
bond to produce the proof of landing of the goods beyond the limits of
the United States, when the collector shall have reason to believe that