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