[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: 19CFR24.70]



[Page 422-423]

 

                        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.  24.70  Claims; deceased or incompetent public creditors.



    (a) Claims for amounts due individual deceased public creditors of 

the United States (except civilian officers and employees subject to the 

provisions of section 61f-61k, Title 5, United States Code), should be 

made on standard Form No. 1055--Revised. Such claims include claims for 

payments due deceased contractors for articles furnished or services 

performed, and claims for payments due deceased importers or owners of 

merchandise on account of refunds of excessive duties, or taxes, or for 

payment of drawback, etc. Claims for payment of Government checks drawn 

on the Treasurer of the United States or other authorized Government 

depositary to the order of such public creditors, which cannot be paid 

because of the death of the payee, should be stated on standard Form 

1055--Revised. Information should be furnished regarding the disposition 

of these checks in case they are not in possession of the claimant, 

otherwise they should accompany the claim.

    (b) No form is prescribed for use of a guardian or committee of an 

estate of an incompetent in making claim for sums due from the United 

States. Such guardian or committee may submit in letter form, over his 

address and signature, an application for amounts due an estate of an 

incompetent, setting forth the incompetent's connection with the United 

States Customs Service. This application should be supported by a short 

certificate of the court showing the appointment and qualification of 

the claimant as guardian or committee. In case the total amount due the 

estate of the incompetent is small, and no guardian or committee of the 

estate has been or will be appointed, the application may be submitted 

by the person or persons having care or custody of the incompetent, or 

by close relatives who will hold any amount found due for the use and 

benefit of the incompetent. Applications for recurring payments need not 

be accompanied by an additional certificate of the court, but should be 

supported by a statement that the appointment is still in full force and 

effect. All Government checks drawn on the Treasurer of the United 

States or other authorized Government depository to the order of 

individuals which cannot be paid because of incompetency of the payee 

should accompany the claim, otherwise an explanation should be given as 

to the disposition of the check.

    (c) Claims for payments due deceased or incompetent contractors 

should be submitted to the Customs field officer



[[Page 423]]



at whose order the articles were furnished or services performed. Claims 

for refunds of excessive duties, or taxes, or for payment of drawback 

and other similar claims due deceased or incompetent public creditors 

shall be submitted to the port director. The Customs field officer may 

grant necessary assistance to claimants to insure proper execution of 

standard Form 1055--Revised in the case of deceased public creditors, 

and in the case of incompetent public creditors to insure submission of 

the application in proper form. The port director shall settle the claim 

unless there is a doubtful question of fact or law, in which case the 

claim shall be forwarded to the Accounting Services Division, Accounts 

Receivable Group, Indianapolis, Indiana, with originals or certified 

copies of any necessary documents and with an appropriate report and 

recommendation.



[28 FR 14808, Dec. 31, 1963, as amended by T.D. 68-142, 33 FR 8225, June 

1, 1968; T.D. 91-77, 56 FR 46114, Sept. 10, 1991]