Bulletin of the Pan American Union

house whence the transshipment or reshipment of the goods is to take place.

The goods cleared in accordance with the foregoing paragraph will not be entered in the manifest of mere coasting cargo, but will be declared in a special manifest wherein the custom-houses will set forth that the goods are export goods.

When in the custom-house of the port, from which the exportation is to take place, goods are landed with a view to their being reshipped later on, they will, if subject to export duties, continue under fiscal vigilance until reshipped, and if after the lapse of five days from their arrival at the custom-house, the reshipment has not taken place, they will begin to pay storage dues, in the form and subject to the conditions mentioned in article 275.

When the moment arrives for the carriage of the goods to their destination, the consignee will present to the custom-house a request for transshipment or reshipment, making therein reference to the certificate of exportation extended by the custom-house whence the goods have come.

In the statement of exportations made up by the custom-house of the port where the transshipment or reshipment takes place, the exportations contained in the special manifests sent by the customhouses of origin, and to which the second paragraph of this rule refers, will not be included.

ART. 338. National and nationalized goods which, in order to be conveyed from one point to another of the Republic, have had to leave said Republic and be carried through foreign territory until entering the country again by way of one of the maritime or frontier customhouses may be entered duty free, provided that the following rules be observed:

I. The interested parties will present to the collector of the customhouse of the locality by which the goods leave an unstamped quadruplicate petition in accordance with model petition No. 36.

II. The collector will hand the four copies to the accounting department in order that it may compare them, and then if they are found to coincide will appoint an inspector to examine the goods in the presence of the commander of the custom-house guards. If it be possible to take samples, and the custom-house collector considers it necessary to send same to the custom-house of entry for identification of the goods, he will order to be taken three samples of each article requiring it, and will forward one of them to said custom-house, to which he will also and in any event send a copy of the petition of exportation. III. These formalities having been complied with, the custom-house collector will engross the petition with the word "Permitase," and will order the packages containing the goods to be bound and sealed. When this has been done, and the commander has engrossed the word

"Cumplido," the packages, under the vigilance of the custom-house guards, shall be put on board the ship or railway train that is to carry them.

ART. 340. The periods of time allowed by the custom-house collectors for the reimportation of the goods will not exceed three months and will be in proportion to the distance which the goods have to travel in their transit through foreign territory and to the nature of the transportation facilities available. When the goods are subject to export duties the custom-houses will not allow them to pass unless a bond has been given guaranteeing the amount of the duties.

ART. 341. When the goods have arrived at the custom-house of the point whereby they are to be reentered into the country, the consignee will present to the collector a petition in triplicate with the particulars indispensable for the identification of the copy of the petition sent by the custom-house of origin, such as the number and date of the document, the name of the custom-house which extended it, the name of the shipper, the number of packages containing the goods, and whether the latter are being entered in order to be forwarded inland immediately or for local consumption. The custom-houses will examine the goods and if it finds that the seals affixed by the custom-house of origin are intact and that the packages do not show signs of having been opened or tampered with, it will deliver them to the consignee without examining them internally and will immediately communicate the result of the clearance to the custom-house whence the goods have come.

ART. 342. If, on the contrary, the packages on arriving at the customhouse are found to have been opened or tampered with and the seals are seen to have been broken, the packages will be subjected to a minute internal examination. If the contents of the packages are found to coincide with the particulars given in the petition forwarded by the custom-house whence the goods came, they will be delivered to the consignee, the result of the clearance being communicated to said custom-house; but if the internal examination brings to light discrepancies they will be considered in the light of the substitution of one kind of goods for another, and the simple duties as well as such additional duties as are called for, will be enforced.

ART. 343. Custom-house collectors may extend the periods of time allowed for the reimportation of goods exported for that purpose when the interested parties prove that unforeseen and serious difficulties have delayed the arrival of the goods. They are also empowered to authorize a change of route and the reimportation of the goods through a different custom-house from the one designated in the petition extended in accordance with article 338, but on condition that the interested parties make the request in due season. When said interested parties can not present the petition through having lost it,

custom-house collectors may allow the goods to pass in view of the petition which they have received from the custom-house of origin.

ART. 344. National or nationalized goods that have remained less than a year abroad may be reimported into the country duty free, provided that the requirements of this chapter be complied with and the authorization of the department of finance be obtained.

ART. 345. The department of finance's authorization, if the goods are national goods, can only be granted in the following cases:

I. When, at the time the goods are exported, the interested parties ask the custom-house collectors that they be examined, described, or marked, in order that the exportation permit may contain a record of the marks affixed to the goods or the data necessary for identification upon their return.

II. When the goods have been exported without being described or marked, if the interested parties present a certificate from managers of bonded warehouses, custom-house collectors, or from any other institution or authority in foreign parts, proving that the goods have not entered into commercial dealings, but have been warehoused since their arrival up to the time of their reshipment to the Republic. Such documents will be viséed by the Mexican consul residing at the place of reshipment, or, if there be no such functionary, then by the consul of a friendly power.

III. In the event of the nonpresentation of the certificate alluded to in the foregoing section, reimportation, duty free, will only be allowed in case the interested parties prove that the goods are of national origin and that they are the same and remain in the same form as when they were exported, without having undergone any alteration other than that which may have arisen from the nature of the article or the influence of the place in which it has been warehoused. The proof in question may be furnished by the production of private correspondence, letter-copying books, invoices of sale, and the opinion of experts appointed by the custom-houses through which the reimportation is effected, and in general by means of all documents which the department of finance may consider necessary to prove the original provenance and the exportation of the goods.

ART. 346. In order to enjoy the benefit allowed by article 344, with respect to nationalized goods, their identification will be an indispensable condition. With this end in view, the interested parties will, before the departure of the goods, ask the custom-house that they be examined and described or marked, and in the permit record will be made of the signs or marks which it may be deemed necessary to affix to the goods in order to identify them. Without these requirements, the goods, when returning to the country, can not be imported duty free, but must pay the duties due as for articles of importation.

66