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Allowances for Absorption of Moisture
No abatement of duties can be made on account of damage received during the voyage of importation. Duties must be assessed on the actual quantity of merchandise imported. If, on opening any package of dutiable goods, a deficiency of any article shall, on examination by the appraisers, be found, the same shall be certified to the collector on the invoice and an allowance made for the same in estimating the duties, provided that no such allowance shall be made on any package received in bad order, nor on packages which are not found full. Whenever the weight of imported merchandise has apparently increased by the unusual absorption of sea-water or moisture, while on the voyage of importation, the weigher shall report the facts in making his return of weight, but no abatement of duties on merchandise on account of such excessive weight will be allowed unless due application in writing for such allowance, accompanied by the oath of the applicant, shall be lodged in the custom house within ten working-days after the landing of the goods.
Such application will consist of the claim of the importer or his agent for such allowance, subscribed and sworn to by him, specifying, by marks and numbers, the particular articles or packages, and the value at which he has entered them, respectively, and the official examination and appraisement must be confined to the articles, and packages so specified and proven to have increased in weight by the absorption as aforesaid.
On production of such application and affidavit, the collector will issue an appraisement order, without delay, to the appraiser of the port, who will forthwith cause the merchandise to be examined in the order in which notice shall have been given by the applicant that the merchandise is ready for examination.