Section 54, The Customs Regu- Citation

Where an importer or exporter has entered and paid Ce~t~fiedduty on any goods and has not received or shipped the goods, .~n ries. as the case may be, in pursuance of the relative entry he may, · in any case where for the purpose of the Customs laws the goods are required again to be entered, obtain from the proper officer a certificate on the appropriate entry that the goods have been entered on a previous entry. In every such case, he shall make on the entry, which is to be certified, a declaration as follows- " I declare that the above-mentioned goods have been entered on bill of entry No ......................... dated .............................. , per aircraftfs.s ...............................and that duty amounting to ....................... . [in figures and words] has been paid thereon. I further declare that no refund of the duty paid has been or will be claimed by or paid to me or on my behalf ": Provided that such certificate shall be without prejudice to the obligation of the importer to pay any further duty payable under the Customs laws. Permission to unload before reporting. Transhipping cargo. Bad order list. Statement of cargo landed prior to entry. Tally slips.