Islands might be defrauded of any part of the duties lawfully due on the merchandise. 

( c ) That, to the best of the declarant's information and belief, the invoice and bill of lading relating to the merchandise are the only ones in existence relating to the importation in question and that they are in the state in which they were actually re ceived by him; and, furthermore, 

( d ) That, to the best of declarant's information and belief, the entry, invoice, and bill of lading, and the declaration thereon are in all respects genuine and true, and were made by the person by whom the same purport to have been made, respectively. 

[355-167.] 

SECTION 1420 . By whom Declaration to be Signed.  — The declaration shall be signed by the actual importer, consignee, or holder of the bill, by or for whom the entry is effected, if such person is an individual, or in case of a corporation, firm, or associa tion, by its active manager, or by a licensed customs broker duly authorized to act for either of them. When it is impracticable to obtain a declaration thus signed, the collector may allow it to be signed by some person in interest having first and best k nowledge of the facts. A collector of customs may also, in his discretion, require that the declaration shall be sworn to by the person signing the same. 

[355-167, 168.] 

SECTION 1421 . Bond for Subsequent Production of Invoice . — When it is impossible to produce the proper invoice at the time entry is made, the collector may accept a  pro forma  invoice and require a bond to be given for the subsequent production of the authe ntic invoice. Such bond shall be in an amount of not less than fifty per centum of the estimated duties upon the importation, or in case of free entries not less than fifty pesos. 

SECTION 1422 . Form and Contents of Entries . — Entries shall be in duplicate, in writing, and in other respects in such form as shall be prescribed in the regulations. They shall be signed by the person making entry of the merchandise, and shall declare the  names of the importing vessel and her master, her port of departure and date of arrival, the number and marks of packages, or the quantity, if in bulk, and the nature of the merchandise contained therein, and its value as set forth in a proper invoice to be presented in duplicate with the entry. 

