SEVENTY-FIRST CONGRESS . SEss. II. C$ . 497. 1930 . SEC. 486. ADMINISTRATION OF OATHS . (a) CUSTOMS OrrrcERs .-The following officers and employees may administer any oaths required or authorized by law or regula- tio ns promu lgated th ereunder in resp ect of a ny matter coming before such officer s or employees in the performance of their official duties (1) Any customs officer appointed by the President ; (2) the chief assistant of any such officer, or any officer or employee of the cus- toms field s ervice designated for the purpose by such officer or by the Secretary of the Treasury ; and (3) any officer or employee of the Bureau of Customs designated for the purpose by the Secretary of the Treasury . (b) POSTMASTERS .-The postmaster or assistant postmaster of the United States at any post office where customs officers are not sta- tio ned, is hereby au thorized to admi nister a ny oaths required to be made to statements in customs documents by importers of merchan- dise, not exceeding $100 in value, through the mails . (c) No COMPENS ATION .- N o compensation or fee shall be demanded or accepted for administering any oath under the pro- visions of this section . SEC . 487. VALUE IN ENTRY-AMENDMENT . The consignee or his agent may, under such regulations as the Sec retary o f the Tre asury ma y prescr ibe, at the time entry is made, or at any t ime befor e the in voice or the mer chandise has come under the observation of the appraiser for the purpose of appraisement, make in the entry such additions to or deductions from the cost or value given in the invoice as, in his opinion, may raise or lower the same to the value of such merchandise . SEC. 488. APPRAISEMENT OF MERCHANDISE. The collector within whose district any merchandise is entered shall cause such merchandise to be appraised . SEC. 489 . ADDITIONAL DUTIES . If the final appraised value of any article of imported merchandise which is subject to an ad valorem rate of duty or to a duty based upon or regulated in any manner by the value thereof shall exceed the entered value, there shall be levied, coll ected, and paid, in addi- tion to the duties imposed by law on such merchandise, an addi- tional duty of 1 per centum of the total final appraised value thereof for each 1 per centum that such final appraised value exceeds the value declared in the entry . Such additional duty shall apply only to the particular article or articles in each invoice that are so advanced in value upon final appraisement and shall not be imposed upon any a rticle upon which the amount o f duty imposed by law on account of the final appraised value does not exceed the amount of duty that would be imposed if the final appraised value did not exceed the entered value, and shall be limited to 75 per centum of the final appraised value of such article or articles . Such addi- tional duties shall not be construed to be penal and shall not be remitted nor payment thereof in any way avoided, except in the case of a clerical error, upon the order of the Secretary of the Treasury, or in any case upon the finding of the United States Customs Court, upon a petition filed at any time after final appraise- ment and before the expiration of sixty days after liquidation and supported by satisfactory evidence under such rules as the court may prescribe, that the entry of the merchandise at a less value than that returned upon final appraisement was without any inten- 725 AnnmuSTRA I a PR O- VISIONS. Oaths . Customs officers au- th ori zed to admi nister . By postmas ter, for small mail imports . No compensation al- lowed. Value in entry . Ad dit ions allowed pri or to a ppraise ment . Appraisement of goods . In district of entry . Additional duties . Levied, if appraised ex ceeds e ntered value . App licable only on value advanced . Limit . Remission restric- tion .