123.7—Manifest used as an entry for unconditionally free merchandise value not over $250.
When a shipment not exceeding $250 in value which is unconditionally free of duty and not subject to quota or to internal revenue tax arrives on a vessel of less than 5 net tons arriving otherwise than by sea, the inward foreign manifest on Customs Form 7533 may be presented in duplicate and used as an entry if:
(b)
The country of exportation of the merchandise, its value, and the provision of law under which free entry is claimed are noted thereon, and