[Code of Federal Regulations]

[Title 19, Volume 1]

[Revised as of April 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR24.14]



[Page 382]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

              HOMELAND SECURITY; 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 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]