Section 167
SEC. 167. In making entry the importer must make a declaration on oath in the following form: "District and port of ........................................ SS ....................................., of ...................................., being duly sworn, says that he is a member (or manager) of the firm (or corporation) of ..................................., the identical person .............................. mentioned in the foregoing entry, and that the said entry contains the true numbers, weights, and quantities according to the tariff, and a just and true account, classification, and description of all the goods, wares, and merchandise contained in the parcels described in the said entry, as he verily believes; that according to the best of his knowledge and belief there is no invoice or bill of lading other than those now produced by him, and that they are in the state in which he actually received them, and that nothing has been by him or to his knowledge concealed or suppressed whereby the Government may be defrauded of the duty lawfully due on said goods, wares, and merchandise. And this deponent further says that the invoices and entry which he now presents contain, as to such goods, wares, and merchandise as are dutiable according to the value thereof, a just and faithful account of the actual cost and actual market value thereof in the usual wholesale quantity, including the cost of all packing, packages, and receptacles therefor, and all other costs incident to placing the said goods, wares, and merchandise in condition ready packed for shipment to the Philippine Islands. "............................................... "Subscribed to in my presence and sworn to before me this ................... day of .........................., 190 .......... "............................................... "Collector of Customs." Said declaration shall be made before the collector or his deputy at the time of making entry.