Postal Explorer > International Mail Manual - Issue 32 > 7 Treatment of Inbound Mail

7 Treatment of Inbound Mail

710 U.S. Customs Information

711 Customs Examination of Mail Believed to Contain Dutiable or Prohibited Articles

711.1 What Is Subject to Examination

All mail originating outside the customs territory of the United States (i.e., outside the 50 states, the District of Columbia, and Puerto Rico) is subject to customs examination, except the following:

a. Mail addressed to ambassadors and ministers (chiefs of diplomatic missions) of foreign countries.

b. Letter mail known to contain or believed to contain only correspondence or documents addressed to diplomatic missions or to the officers of diplomatic missions; to international organizations designated by the president as public international organizations pursuant to the International Organizations Immunities Act; and other mail addressed to such international organizations pursuant to instructions issued by the U.S. Department of the Treasury.

c. Mail known to contain or believed to contain only official documents addressed to officials of the U.S. government.

d. Refer to ASM 274.94 for examination procedures to be followed for mail addressed for delivery in the Virgin Islands, American Samoa, the Northern Mariana Islands, Guam, and Puerto Rico.

711.2 Treatment of Mail Believed to Contain Dutiable or Prohibited Articles

711.21 Treatment at Exchange Offices

711.211 Submission to Customs Officers

Mail believed to contain articles liable to customs duty or prohibited articles is submitted immediately to a customs location as identified in 711.62, except when exchange offices are authorized to redispatch such mail to designated distribution offices for customs treatment.

711.212 Tag 10

Exchange offices that redispatch mail for submission to customs offices will attach Tag 10, Supposed Liable to Customs Duty (previously Label 81), to the label holders or hasps of sacks or pouches. Tag 10 is a reusable pink slotted tag, bearing the words This sack contains mail supposed liable to customs duty.

711.22 Treatment at Distribution Offices

711.221 Submission to Customs Officers

Distribution offices will submit mail believed to contain articles liable to customs duty or prohibited articles to customs officers as soon as possible after receipt.

711.222 Return of Tag 10

Quantities of reusable Tags 10 that have been removed from sacks containing such mail should be returned periodically. These tags should be sent to the postmaster at either New York, New Orleans, San Francisco, Seattle, or Miami, as appropriate from a geographic standpoint.

711.23 Priority Treatment of Airmail

Airmail items receive preferential customs treatment and are submitted to customs separately from surface mail. Upon return from customs, airmail items will be dispatched by air, if that can expedite delivery.

711.3 Examination of Registered Mail and Sealed Letters

The postmaster or other designated employee must be present when registered mail and sealed letters (except unregistered sealed letter mail bearing a green customs label) are opened by customs officers for examination. After customs treatment, the customs officer will repack and reseal the mail.

711.4 Extraction of Samples for Advisory Information

Should a customs officer wish to obtain advisory information from a local trade expert or from the Customs Information Exchange, permit him or her to extract a sample of the contents. The customs officer will furnish the Postal Service official with two copies of Customs Form 6423, Notice of Damage, Shortage, or Samples Retained and Notice to Call for Samples - one for enclosure in the package and the other for the Post Office files. If the sample is to be forwarded to New York, dispatch it under official registration to:

POSTMASTER
JAMES A FARLEY BLDG
US POSTAL SERVICE
421 8TH AVE
NEW YORK NY 10199-0998

for delivery to:

CUSTOMS INFORMATION EXCHANGE
US CUSTOMS HOUSE
6 WORLD TRADE CENTER
NEW YORK NY 10048-0001

711.5 Treatment of Mail Following Customs Examination

711.51 Repacking After Customs Examination

711.511 Responsibility of Customs and Postal Service Employees

Customs employees are responsible for repacking and resealing mail of foreign origin after customs examination. Postal Service employees accepting mail that has been in customs custody for examination must determine from external inspection whether the mail can safely bear further handling and transportation. Customs employees are responsible for restoring mail that is not in satisfactory condition.

711.512 Customs Shipments in Bad Order

Shipments found to be in bad order in transit or at the delivery office must be reconditioned by Postal Service employees. After reconditioning such mail, the employee should note, over his or her signature on the address side of the wrapper, the bad order and any evidence of rifling or damage.

711.52 Identification of Dutiable/Nondutiable Articles

When U.S. Customs determines that an inbound shipment is subject to duty payment by the addressee, the mailpiece will be returned to the Postal Service bearing a red, adhesive-backed envelope, which contains Customs Form (CF) 3419, Mail Entry - Customs. When U.S. Customs determines that an inbound shipment is not subject to duty payment by the addressee, the mailpiece will be returned to the Postal Service without a "passed free" stamp or other Customs Service endorsement.

711.6 Handling Subsequent to Customs Inspection

711.61 Postal Service Handling Procedures

All foreign originating mailpieces that do not bear a Customs Form (CF) 3419, Mail Entry - Customs, are presumed to have been "cleared through customs" without duty being assessed. Accordingly, such articles should be processed for onward dispatch, without additional delay.

Note: U.S. Customs officers are no longer placing a diamond-shaped "passed free" stamp on inbound mailpieces that are found to be nondutiable.

711.62 U.S. Customs Service Locations

U.S. Customs officers at the following locations are authorized to (1) inspect foreign-originating mailpieces that arrive through each designated port of entry; and (2) evaluate protests by addressees who are dissatisfied with the assessed value, rate, or amount of duty charged (see 713.23):

712 Customs Clearance and Delivery Fee

712.1 Description

712.11 Collecting Postal Service Fees

Post Office facilities must collect a Postal Service fee from the addressee for each item on which customs duty or Internal Revenue tax is collected. The Postal Service fee is authorized by international postal agreements to reimburse the Postal Service for costs it incurs clearing items through customs and collecting customs duties at the time of delivery.

712.12 Collecting Postal Service Fee for Each Package

The Postal Service fee is collected on each package bearing a mail entry Customs Form (CF) 3419, Mail Entry - Customs. When a single mail entry form covers several packages, the Postal Service fee is collected only on the package bearing the CF 3419. The mail entry customs form CF 3419 is enclosed in a red adhesive Treasury Department envelope attached to the outside wrapper or envelope. The form indicates the tariff item number, rate of duty, and amount of duty to be collected plus a customs processing fee, which is assessed on all dutiable mail shipments.

712.13 Accounting for the Postal Service Fee

The Postal Service fee, which is retained by the U.S. Postal Service, is accounted for by affixing postage-due stamps to the articles or to a postage-due bill and canceling.

712.14 Recording and Reporting

See 713.46 concerning the recording and reporting of customs duty collections.

712.2 Articles Exempted From Postal Service Fee

Post Office facilities will not collect a Postal Service fee for customs clearance and delivery in the following cases:

a. On dutiable articles from overseas U.S. Post Office facilities (civil or military).

b. On parcels assessed with duty that are delivered without collection of duty under 713.233e.

c. On mail items examined and passed free of duty by U.S. Customs.

712.3 Amount of Postal Service Fee

The Postal Service fee for customs clearance and delivery for each dutiable item is $4.75.

712.4 Postal Service Fee Not Refundable

The Postal Service fee for customs clearance and delivery is not refundable by the U.S. Postal Service even though the U.S. Customs Service may later refund the duty paid by the addressee.

712.5 Customs Duties and Customs Fee Not Exempt

The exemptions provided for in 712.2 apply only to the Postal Service fee for Customs clearance and delivery. Customs duties and customs fees are not exempt from collection.

713 Treatment of Dutiable Mail at Delivery Office

713.1 Detection and Dispatch of Dutiable Mail

713.11 Detecting Dutiable Items

Postal Service employees will promptly examine all inbound mail to detect dutiable items. Dutiable mail will bear the "Original" and "Addressee Receipt" copies of Customs Form (CF) 3419, Mail Entry - Customs, which is enclosed in a red adhesive Treasury Department envelope attached to the wrapper or envelope.

713.12 Dispatch to Delivery Units

Dutiable mail will be forwarded promptly to delivery units.

713.2 Delivery of Dutiable Mail

713.21 Delivery Methods

713.211 By Whom Delivered

Dutiable mail will be delivered by city and rural carriers and by window delivery units.

713.212 PS Form 3849, Delivery Notice/Reminder/Receipt

PS Form 3849, Delivery Notice/Reminder/Receipt, is used to notify addressees of the arrival of dutiable mail.

713.22 Delivery Procedures

713.221 Charging Delivery Employee

a. Charge mail and both copies of Customs Form (CF) 3419 (see 713.11) to the delivery employee on PS Form 2944, Receipt for Customs Duty Mail, prepared in duplicate. For control and auditing purposes, enter on PS Form 2944 the mail entry numbers as shown on CF 3419. Retain both copies of PS Form 2944 at the Post Office facility as a record of the employee's accountability.

b. Supply the delivery employee with proper postage-due stamps for use in collecting the customs clearance and delivery fee prescribed in 712.

713.222 Addressee's Examination of Dutiable Mail

Addressees are not permitted to examine the contents of dutiable mail until the duty has been paid.

713.223 Signing Customs Entry Forms

When customs charges are collected and delivery is made, the delivery employee will follow this procedure:

a. Obtain the addressee's signature and date of delivery on the "Original" copy of CF 3419, as well as on PS Form 3849.

b. If appropriate, the delivery employee will scan/enter the mailpiece barcode and enter the corresponding event code in the handheld or POS ONE scanner.

c. Sign and date the "Addressee Receipt" copy of CF 3419 and give it to the addressee as a receipt for the duty paid.

d. Turn in the amount collected with the signed "Original" copy of CF 3419 and signed PS Form 3849. Turn in any undelivered mail with both copies of CF 3419.

713.224 Clearing Delivery Employee

a. Post Office facilities with 950 or more revenue units. The carrier's accountability will be cleared by a clearing clerk, who will complete both copies of PS Form 2944, prepared pursuant to 713.221, and give them to the carrier. The carrier will deposit the original copy of the form in the slotted and locked receptacle provided for that purpose and file the duplicate copy, which he or she will retain for 3 months after the last day of the month of issue. The original copies of PS Form 2944 can only be removed from the locked receptacle by a supervisor or employee other than the clearing clerk, and must be forwarded daily to the chief accountant or other designated employee. Employees at delivery windows who have been charged with dutiable mail will be similarly cleared but, in addition, will be required to execute a new PS Form 2944 covering all dutiable mail remaining in their custody at the close of business.

b. At other Post Office facilities. The delivery employee's accountability will be cleared in the same manner as for domestic COD transactions.

c. PS Forms 3849. Electronic record management sites will dispatch all signed PS Forms 3849 with mail to be forwarded via pouch to the Computerized Forwarding System (CFS) site serving that office. Manual record management sites will file PS Forms 3849 in the consolidated file by the last two digits of the article number.

713.23 Addressee Protests Duty Charged

713.231 Alternatives Available to Addressee

When an addressee objects to the assessed value, rate, or amount of duty charged, the following alternatives are available:

a. Addressee may take delivery, pay the duty and postal fees, and protest (within 90 days from the date duty is paid) directly to the issuing customs port.

b. Addressee may definitely refuse the mail if he or she does not wish to pay the duty or to protest the duty assessment.

c. Addressee may conditionally refuse the mail pending review of the entry by the U.S. Customs Service.

Note: Postal Service procedures for alternatives (b) and (c) are described in 713.232 and 713.233.

713.232 Definite Refusal of Dutiable Mail

If the addressee elects alternative (b) in 713.231, the delivery employee will make it clear to the addressee that the mail will be disposed of immediately as undeliverable. Then the delivery employee will mark the mail Refused, and date and initial it. If appropriate, the delivery employee will scan/enter the mailpiece barcode and enter the corresponding event code in the handheld or POS ONE scanner. Then the delivery employee will return the mailpiece with both copies of Customs Form (CF) 3419 (see 713.11) to the Post Office facility for disposal (see 713.51).

713.233 Conditional Refusal of Dutiable Mail

If the addressee elects alternative (c) in 713.231, the Postal Service procedure is as follows:

a. Delivery employee will advise addressee to submit his or her protest in writing to the postmaster. It should be accompanied by any evidence the addressee may have that will substantiate the claim (i.e., invoice, declaration of value, etc.). The addressee should also provide the CF 3419 and any other particulars that will assist in relating the protest to a specific item of mail at the Post Office facility.

b. Delivery employee will mark the mail "ADDRESSEE PROTESTS DUTY," date and initial the notation, and return the mail with both copies of CF 3419 to the Post Office facility to await receipt of the addressee's written protest.

c. If the addressee's written protest is not received within 5 days after the mail has been returned to the Post Office facility, notify the addressee that the mail is on hand and will be held for only 5 more days. Mark the mail "NOTIFIED" and date it. If the addressee does not furnish the required statement within another week, endorse the mail "UNCLAIMED," and date and treat it as prescribed in 713.3 or 713.5, as appropriate.

d. On receipt of the addressee's written protest, the Post Office facility will promptly:

(1) Prepare report, in duplicate, on PS Form 2937, Importer's Objections.

(2) Forward original of PS Form 2937, with supporting statements and both copies of CF 3419, to the customs mail division where CF 3419 was prepared, unless the addressee is located in the vicinity of one of the customs offices listed in 711.62. In the latter case, the original of Form 2937, both copies of CF 3419, and the other documents may be sent to the local customs office for consideration of the protest.

(3) Retain the mail with the duplicate of PS Form 2937 and await the decision of the customs office. If the customs office requests that the mail be submitted for inspection, it should be forwarded immediately.

e. If an adjustment is made by the customs officer, he or she will endorse the adjustment on both copies of CF 3419 and return them with the original of PS Form 2937 to the postmaster. When the package is delivered, the delivery employee will collect and report the corrected amount of duty and handle as prescribed in 713.46. If the adjusting customs officer waives the duty, the mail will be reported as an uncollected item, as prescribed in 713.52.

f. If no decision on a protest is received from the customs office within 30 days, request that the matter be expedited. Continue to hold the mail until a decision is received.

g. Whenever applicable during this process, the mailpiece barcode should be scanned/entered and the corresponding event code entered in the handheld or POS ONE scanner.

713.3 Forwarding or Returning Dutiable Mail

713.31 Forwarding Dutiable Mail Within the U.S.

713.311 Procedures

Forward dutiable mail as prescribed in 764.1. Allow Customs Form (CF) 3419 to remain attached to the redirected mail in its original envelope, which is also redirected to the new address.

713.312 PS Form 3849, Delivery Notice/Reminder/Receipt

a. Manual Record Management Sites: Prepare PS Form 3849 to show the name and address of the addressee, forwarding address, and name of port where the duty was assessed.

b. Electronic Record Management Sites: Scan/enter the mailpiece barcode and enter the corresponding event code in the handheld scanner.

713.313 Disposition of PS Form 3849

a. Manual Record Management Sites: File PS Form 3849 with other delivery records.

b. Electronic Record Management Sites: Send delivery receipts to the appropriate Computerized Forwarding System (CFS) unit.

713.32 Forwarding Dutiable Mail to Another Country

713.321 Customs Form 3419

When dutiable mail is entitled to be forwarded to another country, detach both copies of Customs Form (CF) 3419, endorse them "ADDRESSEE MOVED OUTSIDE JURISDICTION OF THE UNITED STATES," and report the mail as an uncollected item, as prescribed in 713.52. If applicable, scan/enter the mailpiece barcode and enter the corresponding event code in the handheld scanner.

713.322 Procedures

See 764.2 concerning procedures for forwarding mail.

713.33 Returning Dutiable Mail to Sender

713.331 Customs Form 3419

When dutiable mail is to be returned to the sender, detach both copies of Customs Form (CF) 3419; endorse them "REFUSED," "UNCLAIMED," etc.; and report the mail as an uncollected item as prescribed in 713.52. If applicable, scan/enter the mailpiece barcode and enter the corresponding event code in the handheld scanner.

713.332 Procedures

See 772 for procedures for returning mail.

713.34 Forwarding or Returning Dutiable Mail by Stations and Branches

Postmasters may authorize stations and branches to forward or return mail directly from those units, without sending the mail to the main office.

713.4 Payment of Duty

713.41 Rate Information

Customers desiring information concerning rates of duty or other customs procedures should communicate directly with the nearest customs office (see 711.62) or with:

COMMISSIONER OF CUSTOMS
US CUSTOMS SERVICE
US DEPARTMENT OF THE TREASURY
1301 CONSTITUTION AVE NW
WASHINGTON DC 20229-0001

713.42 Prepayment of Customs Duty Abroad

No provision is made for the prepayment abroad of customs duty on mail shipments addressed for delivery in the United States.

713.43 Registration of Items to Be Returned to the United States

713.431 Customs Form 4455, Certificate of Registration

Before sending an item abroad for alterations, repairs, use, or replacement, the owner should submit it to a customs officer for issuance of a Certificate of Registration (Customs Form 4455). Otherwise, the package may be subject to a customs duty when it is returned to the United States.

713.432 Certification by Postal Service Personnel

Due to the lack of customs offices in many parts of the country, customers often are unable to have items registered with the U.S. Customs Service before sending them abroad, or are able to do so only after considerable expense and inconvenience. As a service to Postal Service customers, postmasters - or employees they designate - may certify the exportation of items mailed abroad for alteration, repair, use, or replacement under the following conditions:

a. The customer must live more than 20 miles from a customs office. In addition to those listed in 711.62, there are a number of other customs locations throughout the country. A customer who lives within 20 miles of any customs office must have the item certified by a customs officer.

b. The customer must present the items to be exported in an open state. The package must be accompanied by an original and duplicate copy of Customs Form 4455, which is completed and signed by the sender, and a customs declaration form(s) appropriate to the class of mail. (See 123 for declaration requirements.) Customers may obtain Customs Form 4455 from any customs office.

c. The postmaster or designated Postal Service employee must check to see that the description of the item to be exported is the same on both Customs Form 4455 and the customs declaration form. If the description is the same, he or she certifies to the mailing (lading) by completing the "Signature of Customs Officer" space on both copies of Customs Form 4455. A Certificate of Mailing fee of $0.95 must be charged and accounted for by affixing postage stamps to the original and duplicate copies of Customs Form 4455 and canceling each stamp with the Post Office date stamp.

d. Both copies of Customs Form 4455 must be returned to the customer. The customer must insert the original in the package so that the foreign addressee can return it with the merchandise. The customer should retain the duplicate for possible use in clearing the merchandise upon its return.

e. After the customer has inserted the original Customs Form 4455, he or she must secure and seal the package and return it to the acceptance employee, who will handle it in the usual manner.

713.44 Return of Audio-Visual Materials

Customs Form 3311, Declaration for Free Entry of Returned American Products and/or Certificates of Exportation, should accompany outbound shipments of educational films sent to foreign addressees on a loan or rental basis. By enclosing Customs Form 3311, the mailer is indicating that the contents of the shipment are eligible for duty-free handling and classification upon reentry into the United States. This procedure is applicable to shipments of educational films valued at $250 or less, which have been produced in the United States and are returned through the mail by foreign consignees. Customs Form 3311 can be obtained at any Customs Service office.

713.45 Assessment of Duty in Foreign Countries

The assessment of customs duty in foreign countries is outside the control of the U.S. Postal Service. Postal Service employees must not attempt to inform customers whether any items - either gifts or commercial shipments - will be subject to customs duty. It may be suggested to customers, however, that they inform the addressee before they mail so that the latter may determine whether those items are dutiable. No provision is made for prepayment of customs duty on mail addressed for delivery in foreign countries.

713.46 Recording and Reporting Collections

Post Office facilities making delivery/collection of dutiable mail will deposit the customs collections with Postal Service funds. (See Handbook F-1, Post Office Accounting Procedures, 781 Customs Collection, for accounting and control functions, and the preparation of PS Form 2932, Customs Collections Summary.)

713.5 Treatment of Uncollected Items

713.51 Disposal of Uncollected Items

When it is definitely established that a dutiable package is undeliverable, detach both copies of Customs Form (CF) 3419 and treat the package as prescribed in 770. Mark the mail entry forms to show the reason for nondelivery, and report as prescribed in 713.52.

713.52 Reporting of Uncollected Items

713.521 PS Form 2933, Register of Uncollected Customs Charges

Complete PS Form 2933, Register of Uncollected Customs Charges, in duplicate, listing uncollected items in numerical order according to the seven-digit serial numbers on Customs Forms (CFs) 3419.

713.522 Disposition of PS Form 2933

Forward the original PS Form 2933, with both copies of CF 3419, to:

NATIONAL FINANCE CENTER
MAIL ENTRY UNIT
US CUSTOMS SERVICE
PO BOX 68907
INDIANAPOLIS IN 46278

If supporting Customs Form 3342, Declaration for Free Entry of Gifts and/or Authorization to Postmaster to Deliver Mail Importation Conditional Free of Duty, or other statements are necessary, they must be forwarded with the original PS Form 2933 and copies of the CF 3419 sent to the Regional Commissioner of Customs.

713.523 Filing of PS Form 2933, Register of Uncollected Customs Charges

File duplicate PS Form 2933 for reference purposes.

713.524 Reports

Prepare reports as needed, but not less frequently than weekly.

713.53 Past-Due Entries

When the U.S. Customs Service fails to receive a remittance of duty or report of disposition made of a dutiable package, the postmaster will receive a set of reproduced copies of Customs Form (CF) 3419. In this circumstance, a search should be made at the Post Office of address and a report of its findings made to the Regional Commissioner of Customs at the address shown in 713.522.

713.54 Detached Customs Mail Entries

When a detached Customs Form (CF) 3419 is found, attempt to locate the related package and attach the form to it. If the package cannot be located, send CF 3419 to:

ACCOUNTING DIVISION
US CUSTOMS SERVICE
1301 CONSTITUTION AVE NW
WASHINGTON DC 20229-0001

713.6 Refund of Customs Duty

713.61 Action by Postmaster

713.611 General

Amounts collected on Customs Form (CF) 3419 are not refundable by postmasters. An addressee who requests a refund of duty should be advised to make application to the customs office that issued the mail entry forms within 90 days from the date the duty is paid. If a refund is claimed for damage, it is suggested that the package be forwarded with the application. Any addressee wishing to abandon the package to the government should so state in the application.

713.612 Addressee's Request for Refund

If the addressee wishes to request a refund of duty from the Customs Service and intends to file an indemnity claim with the Postal Service, he or she must present the contents, container, and complete wrapping to the postmaster for the inspection in conjunction with the preparation of PS Form 2855, Claim for Indemnity - International Registered, Insured, and Express Mail. Following this inspection, the postmaster accepting the claim will provide the claimant with a statement to the effect that:

a. The Postal Service has accepted the damage claim and has received the abandoned merchandise;

b. The package and its wrapper and contents with no commercial value have been presented to and retained by the Postal Service; and

c. The documents, including the customer's yellow receipt copy of CF 3419, indicated that customs duty in the stated amount was paid by the customer.

Note: This statement, which is to be provided to the customer by the postmaster, is to accompany the customer's application to the Customs Service for refund of duty. If this statement accompanies the application, the presentation of the abandoned articles is not required by the Customs Service.

713.62 Refunds by Customs Service

713.621 Refund of Duty on Abandoned Merchandise

A request for refund of duty paid will be considered by the Customs Service when merchandise covered by Customs Form (CF) 3419 is abandoned, provided:

a. The abandoned merchandise represents five percent or more of the total value of all merchandise of the same class or kind entered in the invoice in which the item appears.

b. The abandoned merchandise is delivered to the customs office where the CF 3419 was issued, within 90 days of the date of delivery (unless the Secretary of the Treasury authorizes a longer time in writing).

713.622 Refund of Duty on Returned Merchandise

a. The refund of duty paid "less 1 percent" will be considered by the Customs Service when merchandise covered by CF 3419 is returned, provided:

(1) The returned merchandise does not conform to the sample or specification, or has been shipped without the consent of the consignee.

(2) The returned merchandise is delivered to Customs Service custody for exportation within 90 days of the date of delivery (unless the Secretary of the Treasury authorizes a longer time in writing).

b. The postal charges incident to returning the merchandise to the sender must be paid by the addressee.

713.623 Refund of Duty on Goods Lost En Route

The Customs Service will not refund the duty paid when goods are lost en route after an addressee has paid the customs duty at the Post Office facility and requested that delivery be made at his or her residence or place of business. In addition, the Postal Service does not make any refunds of customs duty.

713.624 Refund of Duty as Drawback on Exported Merchandise

See 580 for drawback arrangements.