[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR24.14]

[Page 345-346]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 24--CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE--Table of Contents
 
Sec. 24.14  Salable Customs forms.

    (a) Customs forms for sale to the general public shall be designated 
by the Commissioner of Customs, or his delegate. Customs forms which are 
designated as salable shall meet the following conditions: (1) The form 
is distributed to private parties for use in completing customs 
transactions; (2) the quantity used nationwide annually

[[Page 346]]

is sufficient to justify the administrative costs involved in selling 
the form and accounting for the collections involved therein, or the 
form is primarily for the use of a special group; (3) distribution is or 
can generally be made in lots of 100 or more; (4) the form is normally 
distributed to commercial concerns (customhouse brokers, freight 
forwarders, vessel agents, carriers, regular commercial importers, etc.) 
rather than to or for the use of individuals or others (tourists, 
churches, schools, occasional importers, etc.) for noncommercial 
purposes.
    (b) The price of each salable Customs form shall be established by 
the Commissioner of Customs, or his delegate, and shall be adjusted 
periodically as the varying costs of printing and distribution require. 
A list of salable customs forms showing the price at which each is sold 
shall be prominently posted in each customhouse in a location accessible 
to the general public.
    (c) Customs forms for sale to the general public, except unusually 
large or otherwise unsuitable forms, shall normally be prepared in units 
containing 100 copies. If a completely prepared bill or receipt is 
presented by the purchaser at the time of the purchase, the port 
director's paid stamp shall be impressed thereon; otherwise, no receipt 
shall be given.

[28 FR 14808, Dec. 31, 1963, as amended by T.D. 75-132, 40 FR 24519, 
June 9, 1975]