Viewing page 18 of 51

This transcription has been completed. Contact us with corrections.

Page Two.

so laden or unladen and such merchandise or baggage shall be subject to forfeiture, and if the value thereof is $500. or more, the vessel or vehicle on or from which the same shall be laden or unladen shall be subject to forfeiture.

It is to be borne in mind that paragraph 6.10 of Customs regulations provides that aircraft arriving from contiguous territory are subjected to the customs laws and regulations applicable to vehicles arriving from contiguous foreign territory and aircraft arriving from any other place outside the United States are subjected to the customs laws and regulations applicable to vessels so arriving. As the penalty provided by Sec. 453 is equally applicable to vessels and vehicles no further distinction is necessary to apply the penalty to aircraft.

It is to be further noted that under Sec. 453 the penalty is imposed on the following:

(1) Master. Sec. 401 (e) of the Tariff Act of 1930 defines "master" as the "person having the command of the vessel". In the case of aircraft, this would appear to be the Captain or Senior Officer.
(2) Person in charge of such vehicle. This likewise would appear to mean the person in immediate charge of the vehicle or, in the case of aircraft, the Captain or Senior Officer.
(3) Every person who knowingly is concerned or who aids therein or in removing or otherwise securing such merchandise or baggage. Sec. 401 (d) of the Tariff Act of 1930 defines "person" to include "corporation". It is possible that the corporation could be penalized under this category.

In any case, under the provisions of Sec. 453 of the Tariff Act, in the event the article brought in by the pilot or crewman (not properly declared) exceeds $500. in value, for all practical purposes, the corporation would be in the position of a surety of the payment of the penalty in that the aircraft itself would be liable to forfeiture in the event of non-payment.

G. R. Janas

Authority:
Par. 1798 - Tariff Act 1930
Sec. 401 - Tariff Act of 1930
Sec. 453 - Tariff Act of 1930
Par. 6.10 b Customs Regulations, as amended
Par. 23.4 Customs Regulations, as amended, including Treas. Decisions and Tariff Act provisions there cited.