When the duty upon any imports shall be subject to be levied upon the true market
value of such imports in the principal markets of the country from whence the importation
has been made, or at the port of exportation, the duty shall be estimated and collected
upon the value on the day of actual shipment, whenever a bill of lading shall be presented
showing the date of shipment, and which shall be certified by a certificate of the
United States consul or legally authorized deputy.
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