Importation Procedure and Documentation
- Materials must be imported through a regular port of entry.
- A free entry form in duplicate, modeled after Government importations, must be presented to the customs collector.
- A commercial invoice detailing the materials and their value must accompany the entry.
- A certificate from the railroad company's agent affirming intended use and adherence to conditions is required.
Limitations on the Application of Free Entry
- The exemption applies only to materials for construction and equipment.
- Materials or supplies for maintenance or other purposes after completion are excluded.
Clarification of Doubtful Cases
- Customs collectors may refer questionable items to the Supervising Railway Expert.
- The expert evaluates if the article is a proper charge against construction costs under relevant laws.
- Certification guides whether the item qualifies for free entry.
Exclusions from Exemptions
- Materials purchased from non-railroad company funds or contractors' funds do not qualify.
- Personal use items for officers or employees are excluded regardless of funding source.
Post-Construction Assessment and Duty
- Materials not used in construction/equipment must be inventoried and assessed for duty after completion.
- Used construction machinery exceeding reasonable operational requirements is subject to duty at valuation by customs.
Preservation of Existing Customs Appeal Rights
- Existing laws on protests and appeals from customs decisions remain unaffected.
Admission of Dutiable Materials with Deferred Payment
- Customs may admit materials not clearly exempt after appraisement without immediate duty payment.
- Written notice of dutiable status and amount is given to the railway company.
- The matter is reported to the Governor-General for final determination.
- Customs holds all relevant documents during this process.
Regulatory Authority and Sub-Port Administration
- The Insular Collector of Customs can issue necessary regulations consistent with the Act.
- Sub-port collectors may grant free entry under supervision and general direction.
Expedited Enactment and Effective Date
- Passage of the Act is expedited due to public necessity.
- The Act is effective immediately upon passage on December 7, 1906.