§ 275.117 - Procedure at port of entry.

The district director of customs at the port of entry will inspect the shipment to determine whether the quantity specified on the Form 2987 is contained in the shipment. He will then execute his certificate on the three copies of the Form 2987 in his possesion, and indicate on each copy any exceptions found at the time of release. The statement of exceptions shall identify each shipping container which sustained a loss, the tobacco products reported shipped in such container, and the tobacco products lost from such container. Losses occuring as the result of missing packages, cases, or shipping containers shall be listed separately from losses caused by damage. Where the statement is made on the basis of tobacco products missing or damaged, the disrict director of customs shall show

(a) The numbers of small cigarettes, large cigarettes, and small cigars

(b) The number and sale price of large cigars with a sale price of not more than $235.294 per thousand,

(c) The number of large cigars with a sale price of more than $235.294 per thousand,

(d) The pounds and ounces of chewing tobacco and snuff, and

(e) The pounds and ounces of pipe tobacco or roll-your-own tobacco.

If the district director of customs finds that the full amount of tax has not been computed, he will require the difference due to be paid to him prior to release of the tobacco products. When the inspection of the shipment has been effected, and any additional tax found to be due has been paid to the district director of customs, the shipment may be released.