12 FOREIGN TRADE ZONES Record of disposition of cargo.—Discharging inspectors will show the disposition of cargo by noting on the manifest the various entries made therefor and by indicating packages sent to public stores and noting all discrepancies between manifest, permits, and merchandise. Disposition of unclaimed cargo.—Merchandise taken possession of as unclaimed for which no entry is made within one year from the date of importation, and that on which duty has not been paid re- maining in bonded warehouses beyond three years from the date of importation, are subject to sale by the Government. Bond for undischarged cargo.—Vessels about to clear from the first port of entry, bearing dutiable merchandise consigned to foreign ports, or other United States customs districts, or both, are required to give bond securing payment of duty upon merchandise landed in the United States. Before a vessel departs with residue cargo for another district the master must obtain from the collector a certified copy of the report and manifest filed upon entry, together with a landing certificate and a permit to proceed to such other district for dicharge. Foreygn clearance.—Prior to granting clearance to a vessel foreign bound the collector must receive from the master thereof all manifests, certificates, etc., prescribed by customs regulations. Shipments for foreign delivery should not be accepted by such vessels unless ac- companied by shipper’s export declaration (customs Form 7525), certified by the collector. If a complete outward manifest can not be filed before departure, or if all export declarations have not been filed, clearance may be granted upon the execution of a bond providing that such manifest shall be filed not later than the next business day after the vessel's departure; that pro forma declarations, in lieu of regular export declarations not received, shall be filed with the com- plete manifest, and that export declarations so covered shall be filed not later than four days after clearance. Customs supervision of outbound cargo.—Customs officers are re- quired to supervise the lading of merchandise outward bound on which drawback is payable or merchandise withdrawn from bonded ware- house for exportation or landed for transshipment. PROCEDURE WITH RESPECT TO IMPORTS AND REEXPORTS In the United States the customs regulations are published in a volume comprising some 700 pages. The average importer can not hope to be familiar with all the provisions contained in these regula- tions. As a result of the numerous provisions of the law affecting imports, need was felt for professional advice and service in connection with the entry of foreign goods through out customhouses, and there has thus developed the business of customs broker. The customs broker, for fees varying with the service and the commodity, prepares