During a war in which the United States
is a neutral nation, every master or person having charge or command of any vessel, domestic or foreign, whether requiring clearance or not, before departure of such vessel from port shall, in addition to the facts required by section 431 of the Tariff Act of 1930
(19 U.S.C. 1431
) and section 60105 of title 46
, to be set out in the masters’ and shippers’ manifests before clearance will be issued to vessels bound to foreign ports, deliver to the Customs Service a statement,
duly verified by oath, that the cargo or any part of the cargo is or is not to be delivered to other vessels in port or to be transshipped on the high seas, and, if it is to be so delivered or transshipped, stating the kind and quantities and the value
of the total quantity of each kind of article so to be delivered or transshipped, and the name of the person, corporation, vessel, or government to whom the delivery or transshipment is to be made; and the owners, shippers, or consignors of the cargo of such vessel shall in the same manner and under the same conditions deliver to the Customs Service like statements
under oath as to the cargo or the parts thereof laden or shipped by them, respectively.