Regulations Concerning White Phosphorus Matches Under Internal Revenue Law Act

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Importers will be required to make affidavit at the time of entry, stating, accord- ing to the best of their information and belief, that the shipment contains no white I^hosphorus matches.
4. The appraiser will state in his return on the invoice whether or not the ship- ment contains white phosphorus matches.
5. In the absence of proper foreign certificates of inspection, importers will be required to furnish upon entry a bond in a penal sum equal to the duties on the matches, conditioned upon
... the production of such certificate within six months.
6. The collector of customs will not release any matches unless he shall be satis- fied that they are not white phosphorus matches.
EXPORTS.
7. Exporters from the United States will be required to file with the collector of customs, at least six hours before the matches are laden for exportation, a manifest, in duplicate, signed by the exporter, which shall state the date of exportation, the name of the exporting vessel, and the marks and numbers of the packages, with a specific description of the matches to be exported, to which manifest the exporter shall attach his affida\T.


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