[Title 19 CFR I]
[Code of Federal Regulations (annual edition) - April 1, 2002 Edition]
[Title 19 - CUSTOMS DUTIES]
[Chapter I - UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY]
[From the U.S. Government Printing Office]
19CUSTOMS DUTIES22002-04-012002-04-01falseUNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURYICHAPTER ICUSTOMS DUTIES
CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
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Part Page
141 Entry of merchandise........................ 5
142 Entry process............................... 41
143 Special entry procedures.................... 56
144 Warehouse and rewarehouse entries and
withdrawals............................. 65
145 Mail importations........................... 78
146 Foreign trade zones......................... 90
147 Trade fairs................................. 127
148 Personal declarations and exemptions........ 132
151 Examination, sampling, and testing of
merchandise............................. 166
152 Classification and appraisement of
merchandise............................. 198
158 Relief from duties on merchandise lost,
damaged, abandoned, or exported......... 215
159 Liquidation of duties....................... 223
161 General enforcement provisions.............. 239
162 Inspection, search, and seizure............. 241
163 Recordkeeping............................... 268
171 Fines, penalties, and forfeitures........... 283
172 Claims for liquidated damages; penalties
secured by bonds........................ 312
173 Administrative review in general............ 316
174 Protests.................................... 317
175 Petitions by domestic interested parties.... 326
176 Proceedings in the Court of International
Trade................................... 329
177 Administrative rulings...................... 330
178 Approval of information collection
requirements............................ 346
181 North American Free Trade Agreement......... 350
191 Drawback.................................... 516
192 Export control.............................. 627
193--199 [Reserved]
Editorial Note: Nomenclature changes to Chapter I appear by T.D. 95-
78, 60 FR 50021, Sept. 27, 1995.
[[Page 5]]
PART 141--ENTRY OF MERCHANDISE--Table of Contents
Sec.
141.0 Scope.
141.0a Definitions.
Subpart A--Liability for Duties and Requirement To Enter Merchandise
141.1 Liability of importer for duties.
141.2 Liability for duties on reimportation.
141.3 Liability for duties includes liability for taxes.
141.4 Entry required.
141.5 Time limit for entry.
Subpart B--Right to Make Entry and Declarations on Entry
141.11 Evidence of right to make entry for importations by common
carrier.
141.12 Right to make entry of importations by other than common
carrier.
141.13 Right to make entry of abandoned or salvaged merchandise.
141.14 Deceased or insolvent consignees and court-appointed
administrators.
141.15 Bond for production of bill of lading or air waybill.
141.16 Disposition of documents.
141.17 Entry by nonresident consignee.
141.18 Entry by nonresident corporation.
141.19 Declaration of entry.
141.20 Actual owner's declaration and superseding bond of actual owner.
Subpart C--Powers of Attorney
141.31 General requirements and definitions.
141.32 Form for power of attorney.
141.33 Alternative form for noncommercial shipment.
141.34 Duration of power of attorney.
141.35 Revocation of power of attorney.
141.36 Nonresident principals in general.
141.37 Additional requirements for non-resident corporations.
141.38 Resident corporations.
141.39 Partnerships.
141.40 Trusteeships.
141.41 Surety on Customs bonds.
141.42 Protests.
141.43 Delegation to subagents.
141.44 Designation of Customs ports in which power of attorney is
valid.
141.45 Certified copies of power of attorney.
141.46 Power of attorney retained by customhouse broker.
Subpart D--Quantity of Merchandise To Be Included In an Entry
141.51 Quantity usually required to be in one entry.
141.52 Separate entries for different portions.
141.53 Procedure for separate entries.
141.54 Separate entries for consolidated shipments.
141.55 Single entry summary for shipments arriving under one
transportation entry.
141.56 Single entry summary for multiple transportation entries
consigned to the same consignee.
Subpart E--Presentation of Entry Papers
141.61 Completion of entry and entry summary documentation.
141.62 Place and time of filing.
141.63 Submission of entry summary documentation for preliminary
review.
141.64 Review and correction of entry and entry summary documentation.
141.65 [Reserved]
141.66 Bond for missing documents.
141.67 Recall of documentation.
141.68 Time of entry.
141.69 Applicable rates of duty.
Subpart F--Invoices
141.81 Invoice for each shipment.
141.82 Invoice for installment shipments arriving within a period of 10
days.
141.83 Type of invoice required.
141.84 Photocopies of invoice for separate entries of same shipment.
141.85 Pro forma invoice.
141.86 Contents of invoices and general requirements.
141.87 Breakdown on component materials.
141.88 Computed value.
141.89 Additional information for certain classes of merchandise.
141.90 Notation of tariff classification and value on invoice.
141.91 Entry without required invoice.
141.92 Waiver of invoice requirements.
Subpart G--Deposit of Estimated Duties
141.101 Time of deposit.
141.102 When deposit of estimated duties, estimated taxes, or both not
required.
141.103 Amount to be deposited.
141.104 Computation of duties.
141.105 Voluntary deposit of additional duties.
Subpart H--Release of Merchandise
141.111 Carrier's release order.
141.112 Liens for freight, charges, or contribution in general average.
141.113 Recall of merchandise released from Customs custody.
Authority: 19 U.S.C. 66, 1448, 1484, 1624.
Subpart F also issued under 19 U.S.C. 1481;
Subpart G also issued under 19 U.S.C. 1505;
Section 141.1 also issued under 11 U.S.C. 507(a)(7)(F), 31 U.S.C.
191, 192;
Section 141.4 also issued under 19 U.S.C. 1202 (General Note 19;
Chapter 86, Additional
[[Page 6]]
U.S. Note 1; Chapter 89, Additional U.S. Note 1; Chapter 98, Subchapter
III, U.S. Note 4, Harmonized Tariff Schedule of the United States),
1498;
Section 141.19 also issued under 19 U.S.C. 1485, 1486;
Section 141.20 also issued under 19 U.S.C. 1485, 1623;
Section 141.66 also issued under 19 U.S.C. 1490, 1623;
Section 141.68 also issued under 19 U.S.C. 1315;
Section 141.69 also issued under 19 U.S.C. 1315;
Section 141.88 also issued under 19 U.S.C. 1401a(d), 1402(f);
Section 141.90 also issued under 19 U.S.C. 1487;
Section 141.102(e) also issued under 19 U.S.C. 3;
Section 141.102(f) also issued under Presidential Proclamation 7529;
Section 141.112 also issued under 19 U.S.C. 1564;
Section 141.113 also issued under 19 U.S.C. 1499, 1623.
Source: T.D. 73-175, 38 FR 17447, July 2, 1973, unless otherwise
noted.
Effective Date Notes: 1. By T.D. 02-07, 67 FR 7072, Feb. 15, 2002, a
new specific authority citation for Sec. 141.102(e) was added to part
141, effective Feb. 15, 2002, through May 16, 2002.
2. By T.D. 02-12, 67 FR 12861, Mar. 20, 2002, a new specific
authority citation for Sec. 141.102(f) was added to part 141, effective
12:01 a.m. EST, Mar. 20, 2002, through Apr. 20, 2002.
Sec. 141.0 Scope.
This part sets forth general requirements and procedures for the
entry of imported merchandise, except entries under carnet, and entries
for transportation in bond or exportation, for foreign-trade zones, or
for trade fairs, which are covered in parts 114, 18, 146, and 147 of
this chapter. More specific requirements and procedures in addition to
those in this part are set forth in parts 143, 144, and 145 of this
chapter for consumption, appraisement and informal entries, for
warehouse entries, and for mail entries.
Sec. 141.0a Definitions.
Unless the context requires otherwise or a different definition is
prescribed, the following terms shall have the meanings indicated when
used in connection with the entry of merchandise:
(a) Entry. ``Entry'' means that documentation required by Sec. 142.3
of this chapter to be filed with the appropriate Customs officer to
secure the release of imported merchandise from Customs custody, or the
act of filing that documentation. ``Entry'' also means that
documentation required by Sec. 181.53 of this chapter to be filed with
Customs to withdraw merchandise from a duty-deferral program in the
United States for exportation to Canada or Mexico or for entry into a
duty-deferral program in Canada or Mexico.
(b) Entry summary. ``Entry summary'' means any other documentation
necessary to enable Customs to assess duties, and collect statistics on
imported merchandise, and determine whether other requirements of law or
regulation are met.
(c) Submission. ``Submission'' means the voluntary delivery to the
appropriate Customs officer of the entry summary documentation for
preliminary review or of entry documentation for other purposes.
(d) Filing. ``Filing'' means:
(1) The delivery to Customs of the entry documentation required by
section 484(a), Tariff Act of 1930, as amended (19 U.S.C. 1484(a)), to
obtain the release of merchandise, or
(2) The delivery to Customs, together with the deposit of estimated
duties, of the entry summary documentation required to assess duties,
collect statistics, and determine whether other requirements of law and
regulation are met, or
(3) The delivery to Customs, together with the deposit of estimated
duties, of the entry summary documentation which shall serve as both the
entry and the entry summary.
(e) Presentation. ``Presentation'' is used only in connection with
quota-class merchandise and is defined in Sec. 132.1(d) of this chapter.
(f) Entered for consumption. ``Entered for consumption'' means that
an entry summary for consumption has been filed with Customs in proper
form, with estimated duties attached. ``Entered for consumption'' also
means the necessary documentation has been filed with Customs to
withdraw merchandise from a duty-deferral program in the
[[Page 7]]
United States for exportation to Canada or Mexico or for entry into a
duty-deferral program in Canada or Mexico (see Sec. 181.53 of this
chapter).
(g) Entered for warehouse. ``Entered for warehouse'' means that an
entry summary for warehouse has been filed with Customs in proper form.
(h) Entered temporarily under bond. ``Entered temporarily under
bond'' means that an entry summary supporting a temporary importation
under bond has been filed with Customs in proper form.
(i) Released conditionally. ``Released conditionally'' means any
release from Customs custody before liquidation.
[T.D. 79-221, 44 FR 46816, Aug. 9, 1979, as amended by T.D. 84-213, 49
FR 41184, Oct. 19, 1984; T.D. 96-14, 61 FR 2911, Jan. 30, 1996]
Subpart A--Liability for Duties and Requirement To Enter Merchandise
Sec. 141.1 Liability of importer for duties.
(a) Time duties accrue. Duties and the liability for their payment
accrue upon imported merchandise on arrival of the importing vessel
within a Customs port with the intent then and there to unlade, or at
the time of arrival within the Customs territory of the United States if
the merchandise arrives otherwise than by vessel, unless otherwise
specially provided for by law.
(b) Payment of duties--(1) Personal debt of importer. The liability
for duties, both regular and additional, attaching on importation,
constitutes a personal debt due from the importer to the United States
which can be discharged only by payment in full of all duties legally
accruing, unless relieved by law or regulation. Payment to a broker
covering duties does not relieve the importer of liability if the duties
are not paid by the broker. The liability may be enforced
notwithstanding the fact that an erroneous construction of law or
regulation may have enabled the importer to pass his goods through the
customhouse without payment. Delivery of a Customs bond with an entry is
solely to protect the revenue of the United States and does not relieve
the importer of liabilities incurred from the importation of merchandise
into the United States.
(2) Means of payment. An importer or his agent may pay Customs by
using any of the applicable means provided in Sec. 24.1(a).
(3) Methods of payment. An importer may pay duties either:
(i) Directly to Customs whether or not a licensed customhouse broker
is used; or
(ii) Through a licensed customhouse broker. When an importer uses a
broker and elects to pay by check or bank draft, the importer may issue
the broker either:
(A) One check or bank draft payable to the broker covering both
duties and the broker's fees and charges, in which case the broker shall
pay the duties to Customs on behalf of the importer, or
(B) Separate checks or bank drafts, one covering duties payable to
the ``U.S. Customs Service,'' for transmittal by the broker to Customs,
and the other covering the broker's fees and charges. The importer's
check or bank draft for duties shall be delivered to Customs by the
broker.
(c) Claim against estate of importer. The claim of the Government
for unpaid duties against the estate of a deceased or insolvent importer
has priority over obligations to creditors other than the United States.
To the extent that a broker or a surety pays duties on behalf of an
importer which files for bankruptcy protection, the broker or surety
shall be entitled to assume the priority status of Customs under section
507(a)(7) of the Bankruptcy Code for that portion of Customs claim which
the surety or broker has paid.
(d) Lien against merchandise. The liability for duties also
constitutes a lien upon the merchandise imported which may be enforced
while such merchandise is in the custody or subject to the control of
the United States.
(e) States and their instrumentalities. Neither the States nor their
instrumentalities are entitled to any constitutional exemption from the
payment of Customs duties.
(f) Unordered merchandise. There shall be no liability for the
payment of duties on the part of anyone to whom merchandise is consigned
without his
[[Page 8]]
authority, if he refuses it. Such merchandise shall be treated as
unclaimed (see part 27 of this chapter).
[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 82-134, 47
FR 32419, July 27, 1982; T.D. 92-58, 57 FR 27160, June 18, 1992; T.D.
97-82, 62 FR 51770, Oct. 3, 1997]
Sec. 141.2 Liability for duties on reimportation.
Dutiable merchandise imported and afterwards exported, even though
duty thereon may have been paid on the first importation, is liable to
duty on every subsequent importation into the Customs territory of the
United States, but this does not apply to the following:
(a) Personal and household effects taken abroad by a resident of the
United States and brought back on his return to this country (see
Sec. 148.31 of this chapter);
(b) Professional books, implements, instruments, and tools of trade,
occupation, or employment taken abroad by an individual and brought back
on his return to this country (see Sec. 148.53 of this chapter);
(c) Automobiles and other vehicles taken abroad for noncommercial
use (see Sec. 148.32 of this chapter);
(d) Metal boxes, casks, barrels, carboys, bags, quicksilver flasks
or bottles, metal drums, or other substantial outer containers exported
from the United States empty and returned as usual containers or
coverings of merchandise, or exported filled with products of the United
States and returned empty or as the usual containers or coverings of
merchandise (see Sec. 10.7(b), (c), (d), and (e) of this chapter);
(e) Articles exported from the United States for repairs or
alterations, which may be returned upon the payment of duty on the value
of repairs or alterations at the rate or rates which would otherwise
apply to the articles in their repaired or altered conditions (see
Sec. 10.8 of this chapter);
(f) Articles exported for exhibition under certain conditions (see
Secs. 10.66 and 10.67 of this chapter);
(g) Domestic animals taken abroad for temporary pasturage purposes
and returned within 8 months (see Sec. 10.74 of this chapter);
(h) Articles exported under lease to a foreign manufacturer (see
Sec. 10.108 of this chapter); or
(i) Any other reimported articles for which free entry is
specifically provided.
Sec. 141.3 Liability for duties includes liability for taxes.
The importer's liability for duties includes a liability for any
internal revenue taxes which attach upon the importation of merchandise,
unless otherwise provided by law or regulation.
Sec. 141.4 Entry required.
(a) General. All merchandise imported into the United States is
required to be entered, unless specifically excepted.
(b) Exceptions. The following are the exceptions to the general
rule:
(1) The exemptions listed in General Note 19 to the Harmonized
Tariff Schedule of the United States (HTSUS).
(2) Vessels (not including vessels classified in headings 8903 and
8907 and subheadings 8905.90.10 and 8906.00.10 or in Chapter 98, HTSUS,
such as under subheadings 9804.00.35 or 9813.00.35). See also Chapter
89, Additional U.S. Note 1, HTSUS.
(3) Instruments of international traffic described in Sec. 10.41a of
this chapter, under the conditions provided for in that section. See
also Chapter 98, Subchapter III, U.S. Note 4, HTSUS.
(4) Railway locomotives classified in heading 8601 or 8602, HTSUS,
and freight cars classified in heading 8606, HTSUS, on which no duty is
owed (see paragraph (d) of this section). See Chapter 86, Additional
U.S. Note 1, HTSUS; Chapter 99, Subchapter V, U.S. Note 9, HTSUS; see
also 19 CFR part 123 for reporting requirements for railway equipment
brought into the United States from Canada or Mexico.
(c) Undeliverable articles. The exemption from entry for
undeliverable articles under General Note 19(e), HTSUS, is subject to
the following conditions:
(1) The person claiming the exemption must submit a certification
(documentary or electronic) that:
(i) The merchandise was intended to be exported to a foreign
country;
[[Page 9]]
(ii) The merchandise is being returned within 45 days of departure
from the United States;
(iii) The merchandise did not leave the custody of the carrier or
foreign customs;
(iv) The merchandise is being returned to the United States because
it was undeliverable to the foreign consignee; and
(v) The merchandise was not sent abroad to receive benefit from, or
fulfill obligations to, the United States as a result of exportation.
(2) Upon request by Customs, the person claiming the exemption shall
provide evidence required to support the claim for exemption.
(d) Railway locomotives and freight cars. To be excepted from entry,
railway locomotives and freight cars described in Additional U.S. Note 1
of Chapter 86, HTSUS, and railway freight cars from Canada described in
subheading 9905.86.05 or 9905.86.10, HTSUS, are subject to the following
requirements, as applicable:
(1) For a railway freight car described in subheading 9905.86.05,
HTSUS, the importer shall certify, subject to Customs verification, that
the freight car was produced before July 1, 1991, or if admitted after
July 1, 1994, that the freight car was produced not less than 3 years
before the date of importation;
(2) For a railway freight car described in subheading 9905.86.10,
HTSUS, the importer shall certify, subject to Customs verification, that
the freight car will be exported within 1 year from the date of
importation. (Any railway freight car admitted into the United States
under this provision which is not exported within the 1-year period
becomes subject to entry and the payment of any applicable duties.);
(3) For railway locomotives and freight cars described in Additional
U.S. Note 1 of Chapter 86, HTSUS, and railway freight cars described in
subheading 9905.86.05 or 9905.86.10, HTSUS, to be released in accordance
with paragraph (b)(4) of this section, the importer shall first file a
bond on Customs Form 301, containing the bond conditions set forth in
either Sec. 113.62 or 113.64 of this chapter.
(e) Informal entry. Merchandise qualifying for informal entry by
regulation, pursuant to 19 U.S.C. 1498, is exempt from formal entry
under 19 U.S.C. 1484 and this part, but must be entered as required
under applicable regulations (see part 143, subpart C, and Secs. 10.151
through 10.153, 128.24, 145.31, 145.32, 148.12, 148.13, 148.51, and
148.62 of this chapter).
[T.D. 94-51, 59 FR 30295, June 13, 1994; T.D. 95-29, 60 FR 18348, Apr.
11, 1995; 60 FR 21043, May 1, 1995; T.D. 97-82, 62 FR 51770, Oct. 3,
1997; T.D. 00-81, 65 FR 68887, Nov. 15, 2000; T.D. 02-14, 67 FR 15098,
Mar. 29, 2002]
Sec. 141.5 Time limit for entry.
Merchandise for which entry is required shall be entered by the
consignee within 5 working days after the entry of the importing vessel
or aircraft or report of the vehicle, or after the arrival at the port
of destination in the case of merchandise transported in bond, unless a
longer time is authorized by law or regulation, or by the port director
in writing. Merchandise for which timely entry is not made shall be
treated in accordance with Sec. 4.37 and part 127 of this chapter.
[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 77-12, 41 FR
56629, Dec. 29, 1976; T.D. 79-221, 44 FR 46816, Aug. 9, 1979]
Subpart B--Right to Make Entry and Declarations on Entry
Sec. 141.11 Evidence of right to make entry for importations by common carrier.
(a) Merchandise not released directly to carrier. Except where
merchandise is released directly to the carrier in accordance with
paragraph (b) of this section, one of the following types of evidence of
the right to make entry shall be filed in connection with the entry of
merchandise imported by common carrier:
(1) A bill of lading or air waybill, presented by the holder
thereof, properly endorsed when endorsement is required under the law. A
nonnegotiable bill of lading, or air waybill, may not be endorsed by the
named consignee to give someone else the right to make entry. If the
person making entry intends to use the original bill of lading or air
waybill to obtain a duplicate bill of
[[Page 10]]
lading, duplicate air waybill, or carrier's certificate from the
carrier, the exchange shall be made before the entry is filed, and the
duplicate bill of lading, duplicate air waybill, or carrier's
certificate shall be used to make entry in accordance with paragraph (a)
(3) or (4) of this section. For purposes of this part, the rights of the
consignor relating to an air waybill as prescribed by the Warsaw
Convention (49 Stat. 3017) shall be protected.
(2) An extract from a bill of lading or air waybill certified to be
genuine by the carrier bringing the merchandise to the port of entry.
Customs officers shall not certify extracts from bills of lading or air
waybills.
(3) A certified duplicate bill of lading or air waybill, with the
carrier's certificate being in substantially the following form:
Duplicate Bill Of Lading or Air Waybill Certificate
----------, 19--
The undersigned carrier, bringing the within-described merchandise
to this port, hereby certifies that this signed copy of the bill of
lading or air waybill is genuine and may be used for the purpose of
making Customs entry as provided for in section 484(i), Tariff Act of
1930.
______________________________________________________________________
(Name of carrier)
______________________________________________________________________
(Agent)
(4) A carrier's certificate, which may be executed on the official
entry form, or, in appropriate cases, by means of a rubber-stamped or
typewritten combined carrier's certificate and release order with one
signature on a copy of the bill of lading, airway bill, shipping
receipt, or other comparable document. The rubber-stamped or typewritten
certificate shall be in substantially the following form, which may be
varied to include any of the qualifications on release shown in
Sec. 141.111(d):
Date ------------
The undersigned carrier, to whom or upon whose order the articles
described herein or in the attached document must be released, hereby
certifies that the consignee named in this document is the owner or
consignee of such articles within the purview of section 484(h), Tariff
Act of 1930. In accordance with the provisions of section 484(j), Tariff
Act of 1930, authority is hereby given to release the articles covered
by the aforementioned statement to such consignee.
________________________________________________________________________
(Name of carrier)
________________________________________________________________________
(Agent)
(5) A blanket carrier's release order on an appropriately modified
bill of lading or air waybill covering any or all shipments which will
arrive at the port on the carrier's conveyance during the period
specified in the release order.
(6) A shipping receipt or other document presented in lieu of a bill
of lading or air waybill shall be accepted as authority for making entry
only if it bears a carrier's certificate in accordance with paragraph
(a)(4) of this section, or if entry is made by the actual consignee in
person or in his name by a duly authorized agent.
(b) Merchandise released directly to carrier. Where, in accordance
with subsection (j) of section 484, Tariff Act of 1930, as amended (19
U.S.C. 1484), merchandise is released from Customs custody (either under
immediate delivery procedures in accordance with the provisions of
subpart C of part 142 of this chapter, or after an entry has been filed
in accordance with subpart A of part 142 of this chapter, or after an
entry summary, which shall serve as both the entry and entry summary has
been filed with estimated duties attached where appropriate in
accordance with subpart B of part 142 of this chapter), to the carrier
by whom the merchandise was brought to the port, the delivery of the
merchandise by the carrier to the person filing the entry summary with
estimated duties attached shall be deemed to be the certification
required by subsection (h), section 484, Tariff Act of 1930. Customs
responsibility under this optional entry procedure is limited to the
collection of duties, and constitutes no representation whatsoever
regarding the right of any person to obtain possession of the
merchandise from the carrier. Consequently, no Customs official shall be
liable to any person in respect to the delivery of merchandise
[[Page 11]]
released from Customs custody in accordance with the provisions of this
paragraph.
[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 78-394, 43
FR 49787, Oct. 25, 1978; T.D. 82-224, 47 FR 53727, Nov. 29, 1982; T.D.
87-75, 52 FR 20068, May 29, 1987; T.D. 90-87, 55 FR 47052, Nov. 9, 1990;
T.D. 97-82, 62 FR 51770, Oct. 3, 1997]
Sec. 141.12 Right to make entry of importations by other than common carrier.
When merchandise is not imported by a common carrier, possession of
the merchandise at the time of arrival in the United States shall be
deemed sufficient evidence of the right to make entry.
Sec. 141.13 Right to make entry of abandoned or salvaged merchandise.
Underwriters of abandoned merchandise or salvors of merchandise
saved from a wreck who are unable to produce a bill of lading, air
waybill, certified duplicate bill of lading or air waybill, or carrier's
certificate, shall produce evidence satisfactory to the port director of
their right to act.
[T.D. 78-394, 43 FR 49787, Oct. 25, 1978]
Sec. 141.14 Deceased or insolvent consignees and court-appointed administrators.
The executor or administrator of the estate of a deceased consignee,
the receiver or other legal representative of an insolvent consignee, or
the representative appointed in any action or proceeding at law to act
for a consignee shall not be permitted to make entry unless he produces
a duly endorsed bill of lading or air waybill, a carrier's certificate,
or a duplicate bill of lading or air waybill, executed in accordance
with subsections (h) or (i) of section 484, Tariff Act of 1930, as
amended (19 U.S.C. 1484), showing him to be the consignee for Customs
purposes.
[T.D. 78-394, 43 FR 49787, Oct. 25, 1978]
Sec. 141.15 Bond for production of bill of lading or air waybill.
(a) When appropriate. If the person desiring to make entry is unable
to present a bill of lading, air waybill, or other evidence of right to
make entry in accordance with Sec. 141.11, the port director may accept
a bond for the production of a bill of lading or air waybill under the
provisions of section 484(c), Tariff Act of 1930, as amended (19 U.S.C.
1484(c)). The bond shall be for the production of a bill of lading or
air waybill, unless the person making entry intends to produce a
carrier's certificate or certified duplicate bill of lading or air
waybill. In that case, no bond is required because section 484(c) does
not apply to entries made on a carrier's certificate or certified
duplicate bill of lading or air waybill. If the port director is in
doubt as to the propriety of accepting entry on a bond for the
production of a bill of lading or air waybill, he shall request
authority to do so from the Commissioner of Customs.
(b) Form. The bond shall be on Customs Form 301 and contain the bond
conditions set forth in Sec. 113.69 of this chapter.
(c) Documents acceptable to satisfy bond. A bond given for the
production of a bill of lading or air waybill shall be considered as
canceled upon production of a bill of lading or air waybill, and may be
considered as satisfied but shall not be canceled upon the production of
a carrier's certificate or certified duplicate bill of lading or air
waybill.
[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 78-394, 43
FR 49788, Oct. 25, 1978; T.D. 84-213, 49 FR 41184, Oct. 19, 1984]
Sec. 141.16 Disposition of documents.
(a) Bill of lading or air waybill. When the return of the bill of
lading or air waybill to the person making entry is requested in
accordance with section 484(j), Tariff Act of 1930, as amended (19
U.S.C. 1484(j)), the port director shall obtain a receipt showing
sufficient data from the bill of lading or air waybill to completely
identify it and enable the auditor to verify the production of proper
evidence of the right to make entry. The receipt shall also show any
freight charges and weights that appear on the bill of lading or air
waybill. The port director shall then return the bill of lading or air
waybill to the person making entry with a notation thereon to the effect
that entry has been made for the merchandise.
[[Page 12]]
(b) Other documents. When any of the other documents specified in
Sec. 141.11(a) (2) through (6) is used in making entry, it shall be
retained by the port director as evidence that the person making entry
is authorized to do so.
[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 78-394, 43
FR 49788, Oct. 25, 1978]
Sec. 141.17 Entry by nonresident consignee.
A nonresident consignee has the right to make entry, but any bond
taken in connection with the entry shall have a resident corporate
surety or, when a carnet issued under part 114 of this chapter is used
as an entry form, an approved resident guaranteeing association.
Sec. 141.18 Entry by nonresident corporation.
A nonresident corporation (i.e., one which is not incorporated
within the Customs territory of the United States or in the Virgin
Islands of the United States) shall not enter merchandise for
consumption unless it:
(a) Has a resident agent in the State where the port of entry is
located who is authorized to accept service of process against such
corporation; and
(b) Files a bond on Customs Form 301, containing the bond conditions
set forth in Sec. 113.62 of this chapter having a resident corporate
surety to secure the payment of any increased and additional duties
which may be found due.
[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 84-213, 49
FR 41184, Oct. 19, 1984]
Sec. 141.19 Declaration of entry.
(a) Declaration by consignee. The consignee in whose name an entry
is made under the provisions of section 484, Tariff Act of 1930, as
amended (19 U.S.C. 1484), shall execute the declaration specified in
section 485(a), Tariff Act of 1930, as amended (19 U.S.C. 1485(a)) on:
(1) The entry summary for merchandise entered for consumption, for
warehouse, or for temporary importation under bond, or
(2) The rewarehouse or the bonded manufacturing warehouse entry.
The declaration need not be under oath. When the consignee is a
partnership, any partner may execute the declaration, and when the
consignee is a corporation any officer of the corporation may execute
the declaration.
(b) Declaration by agent of consignee--(1) Authorized agent with
knowledge of the facts. When entry is made in a consignee's name by an
agent who has knowledge of the facts and who is authorized under a
proper power of attorney by that consignee to make declarations in
accordance with section 485(f), Tariff Act of 1930, as amended (19
U.S.C. 1485(f)), a declaration on the entry or entry summary executed by
that agent is sufficient and no bond to produce a declaration of the
consignee is required.
(2) Other agents. When entry is made in a consignee's name by an
agent who does not meet the qualifications in paragraph (b)(1) of this
section either:
(i) A declaration of the consignee on Customs Form 3347-A shall be
filed with the entry documentation or entry summary or
(ii) A charge for the production of the declaration shall be made
against the bond on Customs Form 301, containing the bond conditions set
forth in Sec. 113.62 of this chapter. No separate bond of the agent
shall be required, since a charge against the bond on Customs Form 301,
containing the bond conditions set forth in Sec. 113.62 of this chapter
satisfies the requirements of section 485(c), Tariff Act of 1930, as
amended (19 U.S.C. 1485(c)).
(3) Nominal consignee. A nominal consignee who makes entry in his
own name is not considered an agent within the purview of section
485(c), Tariff Act of 1930, as amended (19 U.S.C. 1485(c)), and he shall
execute a declaration in accordance with paragraph (a) of this section.
(c) Books, newspapers, and periodicals. In the case of successive
importations of books, magazines, newspapers, and periodicals within the
scope of section 485(b), Tariff Act of 1930, as amended (19 U.S.C.
1485(b)), one declaration filed at the time of arrival of the first
importation will be sufficient.
[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 79-221, 44
FR 46816, June 4, 1979; T.D. 84-213, 49 FR 41184, Oct. 19, 1984]
[[Page 13]]
Sec. 141.20 Actual owner's declaration and superseding bond of actual owner.
(a) Filing--(1) Declaration of owner. A consignee in whose name an
entry summary for consumption, warehouse, or temporary importation under
bond is filed, or in whose name a rewarehouse entry or a manufacturing
warehouse entry is made, and who desires, under the provisions of
section 485(d), Tariff Act of 1930, as amended (19 U.S.C. 1485(d)), to
be relieved from statutory liability for the payment of increased and
additional duties shall declare at the time of the filing of the entry
summary or entry documentation, as provided in Sec. 141.19(a), that he
is not the actual owner of the merchandise, furnish the name and address
of the owner, and file with the port director within 90 days from the
time of entry (see Sec. 141.68) a declaration of the actual owner of the
merchandise acknowledging that the actual owner will pay all additional
and increased duties. The declaration of owner shall be filed on Customs
Form 3347.
(2) Bond of actual owner. If the consignee desires to be relieved
from contractual liability for the payment of increased and additional
duties voluntarily assumed by him under the single-entry bond which he
filed in connection with the entry documentation and/or entry summary,
or under his continuous bond against which the entry and/or entry
summary is charged, he shall file a bond of the actual owner on Customs
Form 301, containing the bond conditions set forth in Sec. 113.62 of
this chapter, with the port director within 90 days from the time of
entry.
(b) Appropriate party to execute and file. Neither the declaration
of the actual owner nor the bond of the actual owner shall be accepted
unless executed by the actual owner or his duly authorized agent, and
filed by the nominal consignee or his duly authorized agent.
(c) Nonresident actual owner. If the actual owner is a nonresident,
the actual owner's declaration shall not be accepted as compliance with
section 485(d), Tariff Act of 1930, as amended (19 U.S.C. 1485(d)),
unless there is filed therewith the owner's bond on Customs Form 301,
containing the bond conditions set forth in Sec. 113.62 of this chapter,
with a resident corporate surety.
(d) Filing of declaration of owner for purposes other than relief
from liability. Nothing in this section shall be construed to prevent
the nominal consignee from filing the actual owner's declaration without
the superseding bond for purposes other than relief from statutory
liability for the payment of increased and additional duties under the
provisions of section 485(d), Tariff Act of 1930, as amended (19 U.S.C.
1485(d)).
[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 74-212, 39
FR 28420, Aug. 7, 1974; T.D. 79-221, 44 FR 46816, Aug. 9, 1979; T.D. 84-
213, 49 FR 41184, Oct. 19, 1984]
Subpart C--Powers of Attorney
Sec. 141.31 General requirements and definitions.
(a) Limited or general power of attorney. A power of attorney may be
executed for the transaction by an agent or attorney of a specified part
or all the Customs business of the principal.
(b) [Reserved]
(c) Minor agents. A power of attorney to a minor shall not be
accepted.
(d) Definitions of resident and nonresident. For the purposes of
this subpart, ``resident'' means an individual who resides within, or a
partnership one or more of whose partners reside within, the Customs
territory of the United States or the Virgin Islands of the United
States, or a corporation incorporated in any jurisdiction within the
Customs territory of the United States or in the Virgin Islands of the
United States. A ``nonresident'' means an individual, partnership, or
corporation not meeting the definition of ``resident.''
[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 84-93, 49 FR
17754, Apr. 25, 1984]
Sec. 141.32 Form for power of attorney.
Customs Form 5291 may be used for giving power of attorney to
transact Customs business. If a Customs power of attorney is not on a
Customs Form 5291, it shall be either a general power of attorney with
unlimited authority
[[Page 14]]
or a limited power of attorney as explicit in its terms and executed in
the same manner as a Customs Form 5291. The following is an example of
an acceptable general power of attorney with unlimited authority:
KNOW ALL MEN BY THESE PRESENTS, THAT
--------------------------------------------
(Name of principal)
---------------------------------------- ,
(State legal designation, such as corporation, individual, etc.)
residing at ------------------------------ and doing business under the
laws of the State of ------------, hereby appoints______________________
________________________________________________________________________
(Name, legal designation, and address)
as a true and lawful agent and attorney of the principal named above
with full power and authority to do and perform every lawful act and
thing the said agent and attorney may deem requisite and necessary to be
done for and on behalf of the said principal without limitation of any
kind as fully as said principal could do if present and acting, and
hereby ratify and confirm all that said agent and attorney shall
lawfully do or cause to be done by virtue of these presents until and
including ------------, (date) or until notice of revocation in writing
is duly given before that date.
Date ------------, 19--;.
________________________________________________________________________
(Principal's signature)
Sec. 141.33 Alternative form for noncommercial shipment.
An individual (but not a partnership, association, or corporation)
who is not a regular importer may appoint another individual as his
unpaid agent for Customs purposes by executing a power of attorney
applicable to a single noncommercial shipment by writing, printing, or
stamping on the invoice, or on a separate paper attached thereto, the
following statement:
--------------------------; of
(Name)
________________________________________________________________________
(Address)
is hereby authorized to execute, as an unpaid agent who has knowledge of
the facts, pursuant to the provisions of section 485(f), Tariff Act of
1930, as amended, the consignee's and owner's declarations provided for
in section 485 (a) and (d), Tariff Act of 1930, as amended, and to enter
on my behalf or for my account the goods described in the attached
invoice which contains a true and complete statement of the facts
concerning the shipment.
Date ------------, 19--.
________________________________________________________________________
(Signature of importer)
______________________________________________________________________
(Address)
Sec. 141.34 Duration of power of attorney.
Powers of attorney issued by a partnership shall be limited to a
period not to exceed 2 years from the date of execution. All other
powers of attorney may be granted for an unlimited period.
[T.D. 84-93, 49 FR 17754, Apr. 25, 1984]
Sec. 141.35 Revocation of power of attorney.
Any power of attorney shall be subject to revocation at any time by
written notice given to and received by the port director.
Sec. 141.36 Nonresident principals in general.
A power of attorney executed by a nonresident principal shall not be
accepted unless the agent designated thereby is a resident and is
authorized to accept service of process against such nonresident.
[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 84-93, 49 FR
17754, Apr. 25, 1984]
Sec. 141.37 Additional requirements for nonresident corporations.
If a nonresident corporation has not qualified to conduct business
under state law in the state in which Customs district the agent is
empowered to perform the delegated authority, the power of attorney
shall be supported by documentation establishing the authority of the
grantor designated to execute the power of attorney on behalf of the
corporation.
[T.D. 84-93, 49 FR 17754, Apr. 25, 1984]
Sec. 141.38 Resident corporations.
A power of attorney shall not be required if the person signing
Customs documents on behalf of a resident corporation is known to the
port director to be the president, vice president, treasurer, or
secretary of the corporation. When a power of attorney is required for a
resident corporation, it
[[Page 15]]
shall be executed by a person duly authorized to do so.
[T.D. 84-93, 49 FR 17754, Apr. 25, 1984]
Sec. 141.39 Partnerships.
(a)(1) General. A power of attorney granted by a partnership shall
state the names of all members of the partnership. One member of the
partnership may execute a power of attorney in the name of the
partnership for the transaction of all its Customs business.
(2) Limited partnership. A power of attorney granted by a limited
partnership need only state the names of the general partners who have
authority to bind the firm unless the partnership agreement provides
otherwise. A copy of the partnership agreement must accompany the power
of attorney. For this purpose, a partnership or limited partnership
means any business association recognized as such under the laws of the
state where the association is organized.
(b) Change in partners. When a new firm is formed by a change in
membership, no power of attorney filed by the antecedent firm shall
thereafter be recognized for any Customs purpose.
[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 86-204, 51
FR 42999, Nov. 28, 1986]
Sec. 141.40 Trusteeships.
A trustee may execute a power of attorney for the transaction of
Customs business incident to the trusteeship.
Sec. 141.41 Surety on Customs bonds.
Powers of attorney to sign as surety on Customs bonds are subject to
the requirements set forth in part 113 of this chapter.
[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 74-227, 39
FR 32023, Sept. 4, 1974]
Sec. 141.42 Protests.
Powers of attorney to file protests are subject to the requirements
set forth in Sec. 174.3 of this chapter.
Sec. 141.43 Delegation to subagents.
(a) Resident principals. Except as otherwise provided for in
paragraph (c) of this section, the holder of a power of attorney for a
resident principal cannot appoint a subagent except for the purpose of
executing shippers' export declarations. A subagent so appointed cannot
delegate his power.
(b) Nonresident principals. Except as otherwise provided for in
paragraph (c) of this section, an agent who has power of attorney for a
nonresident principal may execute a power of attorney delegating
authority to a subagent only if the original power of attorney contains
express authority from the principal for the appointment of a subagent
or subagents. Any subagent so appointed must be a resident authorized to
accept service of process in accordance with Sec. 141.36.
(c) Customhouse brokers. A power of attorney executed in favor of a
licensed customhouse broker may specify that the power of attorney is
granted to the broker to act through any of its licensed officers or
authorized employees as provided in part 111 of this chapter.
Sec. 141.44 Designation of Customs ports in which power of attorney is valid.
Unless a power of attorney specifically authorizes the agent to act
thereunder at all Customs ports, the name of each port where the agent
is authorized to act thereunder shall be stated in the power of
attorney. The power of attorney shall be filed with any port director,
in a sufficient number of copies for distribution to each port where the
agent is to act, unless exempted from filing by Sec. 141.46. The port
director with whom a power of attorney is filed, irrespective of whether
his port is named therein, shall approve it, if it is in the correct
form and the provisions of this subpart are complied with, and forward
any copies intended for other ports as appropriate.
Sec. 141.45 Certified copies of power of attorney.
Upon request of a party in interest, a port director having on file
an original power of attorney document (which is not limited to
transactions in a specific Customs location) will forward a certified
copy of the document to another port director.
[T.D. 95-77, 60 FR 50020, Sept. 27, 1995]
[[Page 16]]
Sec. 141.46 Power of attorney retained by customhouse broker.
Before transacting Customs business in the name of his principal, a
customhouse broker is required to obtain a valid power of attorney to do
so. He is not required to file the power of attorney with a port
director. Customhouse brokers shall retain powers of attorney with their
books and papers, and make them available to representatives of the
Department of the Treasury as provided in subpart C of part 111 of this
chapter.
Subpart D--Quantity of Merchandise To Be Included in an Entry
Sec. 141.51 Quantity usually required to be in one entry.
All merchandise arriving on one vessel or vehicle and consigned to
one consignee shall be included in one entry, except as provided in
Sec. 141.52.
Sec. 141.52 Separate entries for different portions.
If the port director is satisfied that there will be no prejudice
to: Import admissibility enforcement efforts; the revenue; and the
efficient conduct of Customs business, separate entries may be made for
different portions of all merchandise arriving on one vessel or vehicle
and consigned to one consignee under any of the following circumstances:
(a) Each portion of a consolidated shipment addressed to one
consignee for various ultimate consignees may be entered separately
under the procedure set forth in Sec. 141.54.
(b) One or more of the enclosed packages in a packaged package may
be entered separately under any appropriate form of formal or informal
entry. No entry is required for an enclosed package which contains
merchandise unconditionally free of duty and not exceeding $250 in
value. A packed package is an outer package in which are contained inner
packages addressed for delivery to two or more different persons, as
described in section 484(f), Tariff Act of 1930, as amended (19 U.S.C.
1484(f)). Each outer container shall be marked to indicate that it is a
packed package.
(c) The consignee desires to enter different portions under
different forms of entry, for transportation to different ports of
entry, or for warehousing in separate warehouses.
(d) Appraisement is being withheld upon merchandise of the class or
kind for which a separate entry is tendered.
(e) The several portions of the consignment for which separate
entries are tendered are covered by separate bills of lading.
(f) The consignment consists of different classes of merchandise
which are to be processed by different Customs commodity specialist
teams.
(g) The consignment contains merchandise subject to entry under a
bond given to assure accounting for final disposition, such as a
temporary importation under bond.
(h) The consignment consists of different importations which arrived
under a consolidated entry for immediate transportation made pursuant to
Sec. 18.11(g) of this chapter.
(i) A special application is submitted to the Commissioner of
Customs with the recommendation of the port director concerned and is
approved by the Commissioner.
[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 84-171, 49
FR 31253, Aug. 3, 1984; T.D. 84-213, 49 FR 41184, Oct. 19, 1984; T.D.
85-38, 50 FR 8723, Mar. 5, 1985]
Sec. 141.53 Procedure for separate entries.
When separate entries for one consignment are made in accordance
with Sec. 141.52 (b) through (i), the following procedures shall apply:
(a) The entries shall be presented simultaneously when practicable.
(b) A separate consignee's declaration shall be filed for each
entry.
(c) Each entry shall cover whole packages or not less than 1 ton of
bulk merchandise, except when a portion of the merchandise is entered
under a temporary importation bond in accordance with Chapter 98,
Subchapter XIII, Harmonized Tariff Schedule of the United States (19
U.S.C. 1202).
(d) When separate entries are made for merchandise covered by a
single bill of lading or air waybill, the provisions of Sec. 141.54
shall be complied with, except that the endorsement on the bill
[[Page 17]]
of lading or air waybill required by Sec. 141.54(b) shall read as
follows:
As portions of the within-described merchandise will be covered by
separate entries, the undersigned consignee expressly waives the right
granted by section 484(j), Tariff Act of 1930, as amended, to have this
bill of lading or air waybill returned.
[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 78-394, 43
FR 49788, Oct. 25, 1978; T.D. 89-1, 53 FR 51256, Dec. 21, 1988]
Sec. 141.54 Separate entries for consolidated shipments.
When separate entries for consolidated shipments are made in
accordance with Sec. 141.52(a), the following procedures shall apply
except where the merchandise is released directly to the carrier in
accordance with Sec. 141.11(b):
(a) Deposit of evidence of right to make entry. The nominal
consignee of a consolidated shipment covering merchandise for various
ultimate consignees who desire to make separate entries shall deposit
with the port director evidence of the right to make entry as set forth
in Sec. 141.11(a), and such evidence shall be permanently retained by
the port director.
(b) Waiver of right to have bill of lading or air waybill returned.
If a bill of lading or air waybill is filed, it shall contain the
following endorsement signed by the consignee named therein:
As the within-described merchandise belongs to various ultimate
consignees who desire to make separate entries therefor, the undersigned
consignee thereof hereby expressly waives the right granted by section
484(j), Tariff Act of 1930, as amended, to have this bill of lading or
air waybill returned.
(c) Certificate by nominal consignee. Except when an authority to
make entry for a portion of a consolidated shipment is executed on the
entry form in the space provided, at the time of depositing the bill of
lading, air waybill, or other document, the named consignee shall
produce a certificate prepared and signed by him for each portion of the
shipment for which separate entry is desired. The authority to make
entry carried by such a certificate may be transferred by endorsement.
The certificate shall be in the following form:
Port of ------------
------------, 19--
Authority To Make Entry
Of merchandise imported at ------------------------, 19--, per ----
--------, from ------------ shipped by ------------, consigned to ------
------, endorsed to ------------, covered by 1------------
dated ------------, 19--, at ------------ on file with the port director
at ------------.
\1\ Insert ``bill of lading,'' ``air waybill,'' ``certified
duplicate bill of lading,'' ``certified duplicate air waybill,''
``carrier's certificate,'' or ``shipping receipt.''
------------------------------------------------------------------------
Marks Numbers Description
------------------------------------------------------------------------
------------------------------------------------------------------------
(We) (I) ------------------------, the consignee(s) in the above-
mentioned document covering merchandise for various ultimate consignees,
hereby authorize ------------ or order to make Customs entry for the
above described merchandise.
______________________________________________________________________
(Consignee(s))
1 Insert ``bill of lading,'' ``certified duplicate bill
of lading,'' ``carrier's certificate,'' or ``shipping receipt.''
(d) Verification of certificate. When a certificate on a separate
document as described in paragraph (c) of this section is presented, it
shall be compared with the supporting document and after being initialed
by the ministerial clerk shall be returned to the consignee for
transmittal to the person who will make entry. When an entry is received
having executed in the space provided thereon an authority to make entry
for a portion of a consolidated shipment, such authority shall be
compared with the supporting document.
[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 78-394, 43
FR 49788, Oct. 25, 1978]
Sec. 141.55 Single entry summary for shipments arriving under one transportation entry.
Except for merchandise subject to a quantitative or tariff-rate
quota, port directors are authorized to accept one entry summary for
consumption or for warehouse for the entire quantity of merchandise
covered by an entry for immediate transportation after the arrival of
any part of the merchandise at the port of destination or at a place of
[[Page 18]]
deposit outside the port as may be authorized in accordance with
Sec. 18.11(c) of this chapter.
[T.D. 79-221, 44 FR 46817, Aug. 9, 1979]
Sec. 141.56 Single entry summary for multiple transportation entries consigned to the same consignee.
(a) Requirement. Port directors may accept one entry summary for
consumption or for warehouse for merchandise covered by multiple entries
for immediate transportation, subject to the requirements of
Sec. 142.17(a) of this chapter, provided the merchandise covered by each
immediate transportation entry is released at the port of destination
under a separate entry, in accordance with Sec. 142.3 of this chapter.
(b) Limitation. A single entry summary for multiple transportation
entries shall not be accepted for any merchandise listed in
Sec. 142.17(b) of this chapter.
(c) Information on the entry summary. Each entry for immediate
transportation shall be identified separately on the entry summary by
the immediate transportation entry number and the corresponding entry
number.
[T.D. 79-221, 44 FR 46817, Aug. 9, 1979]
Subpart E--Presentation of Entry Papers
Sec. 141.61 Completion of entry and entry summary documentation.
(a) Preparation. (1) Entry and entry summary documentation shall be
prepared on a typewriter, or with ink, indelible pencil, or other
permanent medium. The entry summary shall be signed by the importer (see
Sec. 101.1 of this chapter). Entries, entry summaries, and accompanying
documentation shall be on the appropriate forms specified by the
regulations and shall set forth clearly all required information. All
copies shall be legible.
(2) An importer may omit from entry summary, Customs Form 7501, the
marks and numbers previously provided for packages released or
withdrawn.
(b) ``Signing of the entry''. The signing of the consignee's
declaration on the entry summary for merchandise entered for
consumption, for warehouse, or for temporary importation under bond, in
accordance with Sec. 141.19, shall be regarded as the ``signing of the
entry'' required by section 484(d), Tariff Act of 1930, as amended (19
U.S.C. 1484(d)). For a rewarehouse or a bonded manufacturing warehouse
entry, the signing of the consignee's declaration on the entry
documentation shall satisfy 19 U.S.C. 1484(d).
(c) Identification number for merchandise subject to an antidumping
or countervailing duty order. The entry summary filed for merchandise
subject to an antidumping or countervailing duty order shall include the
unique identifying number assigned by the Department of Commerce,
International Trade Administration. Any entry summary filed for
merchandise subject to an antidumping or countervailing duty order not
containing the identifying number shall be rejected.
(d) Importer number. The importer number shall be reported on
Customs Form 7501 as follows:
(1) Generally. Except as provided in paragraph (d)(2) of this
section, the importer number of the importer of record and the consignee
number of the ultimate consignee shall be reported for each entry
summary and for each drawback entry. When the importer of record and the
ultimate consignee are the same, the importer number may be entered in
both spaces provided on Customs Form 7501 (boxes 10 and 12) or the
importer number may be entered in the space provided for the importer
(box 12) and the word ``SAME'' may be entered in the space provided for
the ultimate consignee (box 10).
(2) Exception. In the case of a consolidated entry summary covering
the merchandise of more than one ultimate consignee, the importer number
shall be reported on Customs Form 7501 (box 12) and the notation
``CONSOLIDATED'' shall be made in the space provided for the consignee
number (box 10).
(3) When refunds, bills, or notices of liquidation are to be mailed
to agent. If an importer of record desires to have refunds, bills, or
notices of liquidation mailed in care of his agent, the agent's importer
number shall be reported on Customs Form 7501 in the box designated
``Reference No'' (box 22). In
[[Page 19]]
this case, the importer of record shall file, or shall have filed
previously, a Customs Form 4811 authorizing the mailing of refunds,
bills, or notices of liquidation to the agent.
(4) Broker No. If a broker is used, the broker's number shall be
reported in the appropriate location on Customs Form 7501.
(e) Statistical information--(1) Information required on entry
summary or withdrawal form--(i) Where form provides space--(A) Single
invoice. For each class or kind of merchandise subject to a separate
statistical reporting number, the applicable information required by the
General Statistical Notes, Harmonized Tariff Schedule of the United
States (HTSUS), shall be shown on the entry summary, Customs Form 7501;
the transportation entry and manifest of goods, Customs Form 7512, when
used to document an incoming vessel shipment proceeding to a third
country by means of an entry for transportation and exportation, or
immediate exportation.
(B) Multiple invoices. If a class or kind of merchandise from the
same country of origin subject to the same statistical reporting number
is included in more than one invoice, the importer may, at his option
(1) list each invoice separately on the appropriate form listed under
paragraph (e)(1)(i)(A) of this section and for each class or kind of
merchandise within each invoice subject to a separate statistical
reporting number, report the applicable information required by the
General Statistical Notes, HTSUS; or (2) combine the information for
each class or kind of merchandise and report it under one statistical
reporting number for all invoices. When consolidating information from
several invoices under one reporting number, a worksheet itemizing the
entered value of the merchandise from each invoice in the manner
prescribed in paragraph (f)(2)(ii) of this section shall be attached to
the appropriate form.
(ii) Where form does not provide space. In addition to the
information required by paragraph (e)(1)(i) of this section, statistical
information for which spaces are not provided on the appropriate form,
shall be shown as follows:
(A) The name, the abbreviated designation or 4 digit code of the
country of registry (flag) of the vessel expressed in terms of Annex B,
HTSUS, shall be placed in the block on the entry document for the name
of the importing vessel or carrier.
(B) The notation ``Y'' or ``N'' as appropriate, shall be placed in
column 33 of Customs Form 7501, and in the top right hand portion of
Customs Form 7519, to identify the transaction as one between a buyer
and a seller who are related in any manner, or as one between a buyer
and a seller who are not so related.
(C) The charges (aggregate cost of freight, insurance and all other
charges), shall be listed on Customs Form 7501 in column 33. The charges
shall be listed on Customs Form 7519 in the rate column.
(2) Responsibility. The person filing the form is responsible for
providing the information required by paragraph (e)(1) of this section.
If the information required by subparagraph General Statistical Note
1(a)(xiv)(xvii), HTSUS, cannot be obtained readily, the person filing
the form shall provide reasonable estimates of the required information.
The acceptance of an estimate for a particular transaction does not
relieve the person filing the form from obtaining the necessary
information for similar future transactions. The port director may
require additional documentation to substantiate the statistical
information required by paragraph (e)(1) of this section. The importer
shall give an appropriate bond for the production of the required
documentation, as follows:
(i) Except for merchandise entered for warehouse, the documentation
shall be produced within 50 days after the entry summary (or the entry,
if there is no entry summary) is required to be filed.
(ii) If merchandise is entered for warehouse, the documentation
shall be produced within 2 months after the date of withdrawal, except
that if an invoice is part of the documentation, the invoice shall be
produced within 50 days after the entry summary for warehouse is
required to be filed.
The port director may grant a reasonable extension of time to produce
the
[[Page 20]]
required documentation for good cause shown. (See Sec. 141.91(d) for
bond requirements relating to failure to produce an invoice.)
(3) Estimates of statistical information. When the person filing the
form estimates any of the values or charges, as provided for in General
Statistical Note 1(b)(ii), HTSUS, except Canadian rail and truck
charges, he shall place either ``(estimate)'', ``(est)'', or (``E'')
after the amount of each value or charge.
(4) Rejection of form. The port director shall reject a form for
failure to provide required statistical information if the information
is omitted or if the information provided clearly appears on its face,
or is known to the Customs officer, to be erroneous.
(5) Penalty procedures; when not invoked. Penalty procedures
relating to erroneous statistical information shall not be invoked
against any person who in good faith attempts to comply with the
statistical requirements of the General Statistical Note, HTSUS.
(f) Value of each invoice--(1) Single invoice. If the entry, entry
summary, or withdrawal documentation, as specified in paragraph
(e)(1)(i) of this section, covers a single invoice, the invoice
information shall be restated to show:
(i) Gross amount of the invoice;
(ii) Deduction of the aggregate amount of any non-dutiable charges
involved in the amount;
(iii) Further deduction of the aggregate of any deductions from the
invoice values to make entered values; and
(iv) Addition of the aggregate of any dutiable charges not included
in the gross amount of the invoice and of any other additions to the
invoice values to make entered values. The final amount in the summary
computations shall represent the aggregate of the entered values of all
the merchandise covered by the invoice. The required information shall
be shown on a worksheet attached to the form or placed across columns 30
and 31 on Customs Form 7501 and in the same general location on Customs
Forms 7505, 7506.
(2) Multiple invoices. (i) If the importer or his agent elects the
first option specified in paragraph (e)(1)(i)(B) of this section, the
information required to be restated by paragraph (f)(1) of this section
for a single invoice shall be restated for each invoice. The required
information shall be shown on a worksheet attached to the form or placed
across columns 30 and 31 on Customs Form 7501.
(ii) If the importer or his agent elects the second option specified
in paragraph (e)(1)(i)(B) of this section, the information required to
be restated by paragraph (f)(1) of this section for a single invoice
shall be restated for each invoice. The final amount in the summary
computation shall represent the aggregate of the entered values of all
the merchandise on each of the multiple invoices. The required
information shall be shown on an attached worksheet.
(iii) The worksheet also shall contain:
(A) A statistical reporting number restatement for the merchandise
from each invoice subject to the same statistical reporting number from
the same country of origin, and
(B) An aggregate total value which represents the entered value.
(iv) To permit the identification of the merchandise entered under
each reporting number, each class or kind of merchandise, from one
country reported under a single statistical reporting number shall be
coded identically on each invoice and on the worksheet.
[T.D. 79-221, 44 FR 46817, Aug. 9, 1979, as amended by T.D. 81-260, 46
FR 49841, Oct. 8, 1981; T.D. 84-129, 49 FR 23167, June 5, 1984; T.D. 84-
192, 49 FR 35486, Sept. 10, 1984; T.D. 87-75, 52 FR 20068, May 29, 1987;
T.D. 89-1, 53 FR 51256, Dec. 21, 1988; T.D. 95-81, 60 FR 52295, Oct. 6,
1995; T.D. 97-82, 62 FR 51770, Oct. 3, 1997]
Sec. 141.62 Place and time of filing.
(a) Place. An application for immediate delivery and entry, entry
summary, or withdrawal documentation shall be filed at the customhouse
or at any other Customs location approved by the director of the port
where the merchandise is to be or has been released.
(b) Time--(1) Normal business hours. (i) Except as provided in
paragraph (b)(2)
[[Page 21]]
of this section, an application for immediate delivery or entry
documentation shall be filed when the customhouse is open for the
general transaction of business, or when Customs has established a
regular tour of duty in accordance with Sec. 101.6(f) of this chapter.
(ii) Except as provided in paragraph (b)(2) of this section, entry
summary or withdrawal documentation shall be filed when the customhouse
is open for the general transaction of business, as provided in
Sec. 101.6 of this chapter.
(2) Overtime services--(i) Generally. Except as provided in
paragraph (b)(2)(ii) of this section, an application for immediate
delivery or entry documentation may be filed when the customhouse is not
open for the general transaction of Customs business and no regular tour
of duty has been established; and entry summary or withdrawal
documentation may be filed when the customhouse is not open for the
general transaction of business, if:
(A) The person desiring to transact business has applied for and
received authorization for overtime services on a reimbursable basis, as
provided for in Sec. 24.16 of this chapter, and
(B) Overtime services of Customs officers are available.
(ii) Quota-class merchandise. Overtime shall not be authorized for
the presentation of entry summary documentation which serves as both the
entry and entry summary or withdrawal documentation, for quota-class
merchandise without Headquarters authorization. If Headquarters
authorization is granted, the time of delivery of the entry summary or
withdrawal documentation, with the estimated duties attached, or without
the estimated duties attached, if the entry/entry summary information
and a scheduled statement date have been successfully received by
Customs via the Automated Broker Interface, shall be the time of
presentation for quota purposes. However, if an entry summary or
withdrawal for quota-class merchandise is delivered inadvertently during
overtime hours without Headquarters authorization, the time of
presentation for quota purposes shall be the opening of business on the
next business day.
[T.D. 79-221, 44 FR 46818, Aug. 9, 1979, as amended by T.D. 89-104, 54
FR 50498, Dec. 7, 1989]
Sec. 141.63 Submission of entry summary documentation for preliminary review.
(a) Before arrival of merchandise. Entry summary documentation may
be submitted at the customhouse for preliminary review, without
estimated duties attached, within such time before arrival of the
merchandise as may be fixed by the port director--
(1) If the entry summary documentation will be filed at time of
entry to serve as both the entry and the entry summary, as provided in
Sec. 142.3(b) of this chapter, or
(2) In the case of quota-class merchandise, if the entry summary for
consumption will be presented at time of entry, as provided in
Sec. 132.11a of this chapter. Estimated duties shall not be accepted
before arrival of the merchandise within the port limits.
(b) After arrival of merchandise. Entry summary documentation may be
submitted at the customhouse for preliminary review, without estimated
duties attached, within such time after arrival of quota-class
merchandise as may be fixed by the port director, if the entry summary
for consumption will be presented at the opening of the quota period, as
provided in Sec. 132.12(a) of this chapter. Estimated duties shall not
be accepted before the opening of the quota period.
(c) For merchandise entered other than at port of arrival. If
merchandise is to arrive or has arrived at one port and the importer
wishes to file his entry documentation at another port to which the
merchandise is destined, he may do so upon approval of the port director
at the port of destination. The director of the destination port may
then authorize release of the merchandise, after its importation at the
port of arrival, or postpone its release if he believes it is necessary
for examination or other purposes.
[T.D. 79-221, 44 FR 46819, Aug. 9, 1979, as amended by T.D. 87-78, 52 FR
24155, June 29, 1987]
[[Page 22]]
Sec. 141.64 Review and correction of entry and entry summary documentation.
Entry and entry summary documentation may be reviewed before
acceptance to ensure that all entry and statistical requirements are
complied with and that the indicated values and rates of duty appear to
be correct. If any errors are found, the entry and the entry summary
documentation shall not be considered to have been filed in proper form
and shall be returned to the importer for correction.
[T.D. 79-221, 44 FR 46819, Aug. 9, 1979, as amended by T.D. 99-64, 64 FR
43266, Aug. 10, 1999]
Sec. 141.65 [Reserved]
Sec. 141.66 Bond for missing documents.
Unless otherwise prescribed in these regulations, a bond on Customs
Form 301, containing the bond conditions set forth in Sec. 113.62 or
Sec. 113.69 of this chapter, as appropriate, may be given for the
production of any required document which is not available at the time
of entry. (See Sec. 141.91 for the procedure applicable to incomplete or
missing invoices.)
[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 84-213, 49
FR 41184, Oct. 19, 1984]
Sec. 141.67 Recall of documentation.
The importer may recall the entry and entry summary documentation at
any time before the effective time of entry set forth in Sec. 141.68.
The entry shall be considered canceled, and documents shall be returned
to the importer.
[T.D. 79-221, 44 FR 46819, Aug. 9, 1979]
Sec. 141.68 Time of entry.
(a) When entry documentation is filed without entry summary. When
the entry documentation is filed in proper form without an entry
summary, the ``time of entry'' shall be:
(1) The time the appropriate Customs officer authorizes the release
of the merchandise or any part of the merchandise covered by the entry
documentation, or
(2) The time the entry documentation is filed, if requested by the
importer on the entry documentation at the time of filing, and the
merchandise already has arrived within the port limits; or
(3) The time the merchandise arrives within the port limits, if the
entry documentation is submitted before arrival, and if requested by the
importer on the entry documentation at the time of submission.
(b) When entry summary serves as entry and entry summary. When an
entry summary serves as both the entry documentation and entry summary,
in accordance with Sec. 142.3(b) of this chapter, the time of entry
shall be the time the entry summary is filed in proper form with
estimated duties attached except as provided in Sec. 142.13(b).
(c) When merchandise is released under the immediate delivery
procedure. The time of entry of merchandise released under the immediate
delivery procedure shall be the time the entry summary is filed in
proper form, with estimated duties attached.
(d) Quota-class merchandise. The time of entry for quota-class
merchandise shall be the time of presentation of the entry summary or
withdrawal for consumption in proper form, with estimated duties
attached, or if the entry/entry summary information and a valid
scheduled statement date (pursuant to Sec. 24.25 of this chapter) have
been successfully received by Customs via the Automated Broker
Interface, without the estimated duties attached, as provided in
Sec. 132.11a of this chapter.
(e) When merchandise has not arrived. Merchandise shall not be
authorized for release, nor shall an entry or an entry summary which
serves as both the entry and entry summary be considered filed or
presented, until the merchandise has arrived within the port limits with
the intent to unlade.
(f) Informal mail entry. The time of entry of merchandise under an
informal mail entry, Customs Form 3419 or 3419A or Customs Form 368 or
368A, is the time the preparation of the entry documentation by a
Customs employee is completed.
(g) Withdrawal from warehouse for consumption. The time of entry of
merchandise withdrawn from warehouse for consumption (the process
preparatory to the issuance of a permit for
[[Page 23]]
the release of the merchandise to or upon the order of the warehouse
proprietor) is when:
(1) Customs Form 7501 is executed in proper form and filed together
with any related documentation required by these regulations to be filed
at the time of withdrawal, and
(2) Estimated duties, if any, required to be paid at the time of
withdrawal have been deposited.
Unless the requirements of this paragraph and section 315(a), Tariff Act
of 1930, as amended (19 U.S.C. 1315(a)), including the deposit of
estimated duties, if any, are completed within 60 days from the date of
presentation of Customs Form 7501, the request for withdrawal shall be
considered abandoned.
(h) Appraisement entry, informal entry, combined entry for
rewarehouse and withdrawal for consumption, and entry under carnet. The
time of entry of merchandise under an appraisement entry, or informal
entry, Customs Form 7501, an informal entry, Customs Form 368 or 368A
(serially numbered) (or other form prescribed in Sec. 143.23 or
elsewhere in the chapter for use as an informal entry), a combined entry
for rewarehouse and withdrawal for consumption, Customs Form 7519, or an
A.T.A. carnet issued under part 114 of this chapter, shall be the time
the specified form is executed in proper form and filed, together with
any related documents required by these regulations, and estimated
duties, if any, have been deposited. If merchandise eligible for
informal entry is released under a special permit for immediate delivery
and Customs Form 368 or 368A (serially numbered) or 7501 is filed in
accordance with Sec. 142.23 of this chapter, the time of entry shall be
the time Customs Form 368 or 368A or 7501 is filed in proper form,
together with any related documents required by this chapter, and
estimated duties, if any, have been deposited. However, if merchandise
eligible for informal entry is released under the entry documentation
set forth in Sec. 142.3(a) of this chapter and Customs Form 368 or 368A
(serially numbered) or 7501 is filed in accordance with Sec. 142.23, the
time of entry shall be in accordance with paragraph (a) of this section.
(i) Exportation to Canada or Mexico of goods imported into the
United States under a duty-deferral program defined in Sec. 181.53 of
this chapter. When merchandise in a U.S. duty-deferral program is
withdrawn for exportation to Canada or Mexico or for entry into a duty-
deferral program in Canada or Mexico, the date of entry is the date the
entry is required to be filed under Sec. 181.53(a)(2)(iii) of this
chapter.
[T.D. 79-221, 44 FR 46819, Aug. 9, 1979, as amended by T.D. 84-129, 49
FR 23167, June 5, 1984; T.D. 87-75, 52 FR 26142, July 13, 1987; T.D. 89-
104, 54 FR 50498, Dec. 7, 1989; T.D. 91-73, 56 FR 42527, Aug. 28, 1991;
T.D. 92-56, 57 FR 24944, June 12, 1992; T.D. 95-81, 60 FR 52295, Oct. 6,
1995; T.D. 96-14, 61 FR 2911, Jan. 30, 1996; T.D. 99-64, 64 FR 43266,
Aug. 10, 1999]
Sec. 141.69 Applicable rates of duty.
The rates of duty applicable to merchandise shall be the rates in
effect at time of entry, as specified in Sec. 141.68, except as
otherwise specifically provided for by Executive Order, and in the
following cases:
(a) Warehouse entries. Merchandise entered for warehouse is dutiable
at the rates in effect at the time withdrawal from warehouse for
consumption is made in accordance with Sec. 141.68(g).
(b) Merchandise entered for immediate transportation. Merchandise
which is not subject to a quantitative or tariff-rate quota and which is
covered by an entry for immediate transportation made at the port of
original importation, if entered for consumption at the port designated
by the consignee or his agent in such transportation entry without
having been taken into custody by the port director for general order
under section 490, Tariff Act of 1930, as amended (19 U.S.C. 1490),
shall be subject to the rates in effect when the immediate
transportation entry was accepted at the port of original importation.
(c) Overcarried merchandise returned to port of entry. If
merchandise which has been entered for consumption, but not yet released
from Customs custody, is removed from the port or place of intended
release because of overcarriage, inaccessibility, strike, act of God, or
unforeseen contingency, and is returned to such port or place within 90
days after removal, such merchandise shall be subject to the rates in
effect at
[[Page 24]]
the time of the original entry, provided the merchandise is identified
with the original entry by the usual Customs examination and by any
documentary evidence as to its movement between its removal and return
which the port director may reasonably require. A new entry shall be
required, unless the original entry has not been liquidated and the
consignee at the time of original importation and at the time of return
is the same person.
[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 79-221, 44
FR 46820, Aug. 9, 1979; T.D. 90-34, 55 FR 17597, Apr. 26, 1990; T.D. 97-
82, 62 FR 51771, Oct. 3, 1997]
Subpart F--Invoices
Sec. 141.81 Invoice for each shipment.
A commercial invoice shall be presented for each shipment of
merchandise at the time the entry summary is filed, subject to the
conditions set forth in these regulations. Except in the case of
installment shipments provided for in Sec. 141.82, an invoice shall not
represent more than one distinct shipment of merchandise by one
consignor to one consignee by one vessel or conveyance.
[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 78-53, 43 FR
6069, Feb. 13, 1978; T.D. 79-221, 44 FR 46820, Aug. 9, 1979; T.D. 85-39,
50 FR 9612, Mar. 11, 1985; T.D. 93-66, 58 FR 44130, Aug. 19, 1993]
Sec. 141.82 Invoice for installment shipments arriving within a period of 10 days.
(a) One invoice sufficient. Installments of a shipment covered by a
single order or contract and shipped from one consignor to one consignee
may be included in one invoice if the installments arrive at the port of
entry by any means of transportation within a period of not to exceed 10
consecutive days.
(b) Preparation of invoice. The invoice shall be prepared in the
manner provided for in this subpart and, when practicable, shall show
the quantities, values, and other invoice data with respect to each
installment, the date of shipment of each installment, and the car
number or other identification of the importing conveyance in which it
was shipped.
(c) Pro forma invoice. If the required invoice is not filed with the
first entry of an installment series, a pro forma invoice shall be filed
with each entry made before the required invoice is produced, and in
accordance with Sec. 141.91 a bond shall be given, or charge against a
continuous bond made, for the production of the required invoice.
Liquidated damages will accrue in the case of each entry if more than 6
months expire without the production of an invoice for such entry.
(d) Informal entry. Any bona fide installment valued at not over
$2,000 (except for articles valued in excess of $250 classified in
Sections VII, VIII, XI, and XII; Chapter 94; and Chapter 99, Subchapters
III and IV. Harmonized Tariff Schedule of the United States may be
entered on an informal entry in accordance with subpart C of part 143 of
this chapter, in which case such installment need not be considered in
connection with invoice requirements for the balance of the series.
[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 75-27, 40 FR
3449, Jan. 22, 1975; T.D. 78-53, 43 FR 6069, Feb. 13, 1978; T.D. 84-213,
49 FR 41184, Oct. 19, 1984; T.D. 85-123, 50 FR 29954, July 23, 1985;
T.D. 89-1, 53 FR 51256, Dec. 21, 1988; T.D. 89-82, 54 FR 36026, Aug. 31,
1989; T.D. 93-66, 58 FR 44130, Aug. 19, 1993; T.D. 98-28, 63 FR 16417,
Apr. 3, 1998]
Sec. 141.83 Type of invoice required.
(a)-(b) [Reserved]
(c) Commercial invoice. (1) A commercial invoice shall be filed for
each shipment of merchandise not exempted by paragraph (d) of this
section. The commercial invoice shall be prepared in the manner
customary in the trade, contain the information required by Secs. 141.86
through 141.89, and substantiate the statistical information required by
Sec. 141.61(e) to be given on the entry, entry summary, or withdrawal
documentation.
(2) The port director may accept a copy of a required commercial
invoice in place of the original. A copy, other than a photostatic or
photographic copy, shall contain a declaration by the foreign seller,
the shipper, or the importer that it is a true copy.
(d) Commercial invoice not required. A commercial invoice shall not
be required in connection with the filing of
[[Page 25]]
the entry, entry summary, or withdrawal documentation for merchandise
listed in this paragraph. The importer, however, shall present any
invoice, memorandum invoice, or bill pertaining to the merchandise which
may be in his possession or available to him. If no invoice or bill is
available, a pro forma (or substitute) invoice, as provided for in
Sec. 141.85, shall be filed, and shall contain information adequate for
the examination of merchandise and the determination of duties, and
information and documentation which verify the information required for
statistical purposes by Sec. 141.61(e). The merchandise subject to the
foregoing requirements is as follows:
(1) [Reserved]
(2) Merchandise not intended for sale or any commercial use in its
imported condition or any other form, and not brought in on commission
for any person other than the importer.
(3)-(4) [Reserved]
(5) Merchandise returned to the United States after having been
exported for repairs or alteration under subheadings 9802.00.40 and
9802.00.60, Harmonized Tariff Schedule of the United States (19 U.S.C.
1202).
(6) Merchandise shipped abroad, not delivered to the consignee, and
returned to the United States.
(7) Merchandise exported from continuous Customs custody within 6
months after the date of entry.
(8) Merchandise consigned to, or entered in the name of, any agency
of the U.S. Government.
(9) Merchandise for which an appraisement entry is accepted.
(10) Merchandise entered temporarily into the Customs territory of
the United States under bond or for permanent exhibition under bond.
(11) Merchandise provided for in section 466, Tariff Act of 1930 (19
U.S.C. 1466), which pertain to certain equipment, repair parts, and
supplies for vessels.
(12) Merchandise imported as supplies, stores, and equipment of the
importing carrier and subsequently made subject to entry pursuant to
section 446, Tariff Act of 1930, as amended (19 U.S.C. 1446).
(13) Ballast (not including cargo used for ballast) landed from a
vessel and delivered for consumption.
(14) Merchandise, whether privileged or nonprivileged, resulting
from manipulation or manufacture in a foreign trade zone.
(15) Screenings contained in bulk importations of grain or seeds.
[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 78-53, 43 FR
6069, Feb. 13, 1978; T.D. 79-221, 44 FR 46820, Aug. 9, 1979; T.D. 82-
224, 47 FR 53728, Nov. 29, 1982; T.D. 84-213, 49 FR 41184, Oct. 19,
1984; T.D. 85-39, 50 FR 9612, Mar. 11, 1985; T.D. 89-1, 53 FR 51256,
Dec. 21, 1988; T.D. 93-66, 58 FR 44130, Aug. 19, 1993; T.D. 94-24, 59 FR
13200, Mar. 21, 1994; T.D. 97-82, 62 FR 51771, Oct. 3, 1997]
Sec. 141.84 Photocopies of invoice for separate entries of same shipment.
(a) Entries at one port. If by reason of accident or short shipment
a portion of the quantity covered by one invoice fails to arrive, or if
for any other reason only a portion of the quantity covered by one
invoice is entered under one entry, a photocopy of the commercial
invoice used in connection with the first entry, covering the quantity
to be entered under another entry, may be used in connection with the
subsequent entry of any portion of the merchandise not cleared under the
first entry.
(b) Entries from foreign-trade zone at one port. A photocopy of the
invoice filed with the first entry for consumption from a foreign-trade
zone of a portion of the merchandise shown on the invoice will not be
required for any subsequent entry for consumption from that zone at the
same port of a portion of any merchandise covered by such invoice, if a
pro forma invoice is filed and identifies the entry first made and the
invoice then filed.
(c) Entries at different ports. When portions of a single shipment
requiring a commercial invoice are entered at different ports, the
importer may submit to the port director where the original invoice or
latest photocopy of the original invoice is on file, two photocopies of
the latest of such invoices to be certified as to merchandise previously
received, and the official seal affixed thereto.
[[Page 26]]
(d) Pro forma invoice. In a case in which a portion of the shipment
is entered at the first port on a pro forma invoice, an entry at a
subsequent port may be made by means of a new pro forma invoice which
may cover only the merchandise then entered.
(e) Photocopy to satisfy bond for invoice. A properly certified
photocopy of a commercial invoice presented within 6 months after the
date of entry may be accepted to cancel the charges against the bond
given for the production of the commercial invoice.
[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 84-213, 49
FR 41184, Oct. 19, 1984; T.D. 85-39, 50 FR 9612, Mar. 11, 1985]
Sec. 141.85 Pro forma invoice.
A pro forma invoice submitted in accordance with any provision of
this chapter shall be in substantially the following form:
Pro Forma Invoice
Importers Statement Of Value Or The Price Paid In The Form Of An Invoice
Not being in possession of a commercial seller's or shipper's
invoice I request that you accept the statement of value or the price
paid in the form of an invoice submitted below:
Name of shipper_________________________________________________________
address ------------------------
Name of seller__________________________________________________________
address ------------------------;.
Name of consignee_______________________________________________________
address ------------------------.
Name of purchaser_______________________________________________________
address ------------------------.
The merchandise (has) (has not) been purchased or agreed to be
purchased by me.
The prices, or in the case of consigned goods the values, given
below are true and correct to the best of my knowledge and belief, and
are based upon: (Check basis with an ``X'')
(a) The price paid or agreed to be paid (--) as per order dated ----
--------.
(b) Advices from exporter by letter (--) by cable (--) dated ------
------.
(c) Comparative values of shipments previously received (--) dated
------------.
(d) Knowledge of the market in the country of exportation (--) ----
--------.
(e) Knowledge of the market in the United States (if U.S. Value) (--
) ------------.
(f) Advices of the Port Director (--) ------------.
(g) Other (--) ------------.
----------------------------------------------------------------------------------------------------------------
B--Manufacturer's C--Quantities D--Unit E--Total F--Unit G--Total
A--Case marks item No. symbol or and full purchase price purchase price foreign foreign
numbers brand description (currency) (currency) value value
----------------------------------------------------------------------------------------------------------------
.................. ............... .............. .............. ............ ............
.................. ............... .............. .............. ............ ............
----------------------------------------------------------------------------------------------------------------
Check which of the charges below are, and which are not included in the prices listed in columns ``D'' and
``E'':
------------------------------------------------------------------------
Not
Amount Included included
------------------------------------------------------------------------
Packing........................................... ......... .........
Cartage........................................... ......... .........
Inlandfreight..................................... ......... .........
Wharfage and loading abroad....................... ......... .........
Lighterage........................................ ......... .........
Ocean freight..................................... ......... .........
U.S. duties....................................... ......... .........
Other charges (identify by name and amount)....... ......... .........
Total....................................... ......... .........
------------------------------------------------------------------------
Country of origin ------------------------.
If any other invoice is received, I will immediately file it with
the Port Director.
______________________________________________________________________
(Signature of person
making invoice)
______________________________________________________________________
(Title and firm name)
Date____________________________________________________________________
[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 85-39, 50 FR
9612, Mar. 11, 1985]
Sec. 141.86 Contents of invoices and general requirements.
(a) General information required on the invoice. Each invoice of
imported merchandise, shall set forth the following information:
(1) The port of entry to which the merchandise is destined;
(2) The time when, the place where, and the person by whom and the
person to whom the merchandise is sold or agreed to be sold, or if to be
imported otherwise than in pursuance of a purchase, the place from which
shipped, the time when and the person to whom and the person by whom it
is shipped;
(3) A detailed description of the merchandise, including the name by
which each item is known, the grade or quality, and the marks, numbers,
and symbols under which sold by the seller or
[[Page 27]]
manufacturer to the trade in the country of exportation, together with
the marks and numbers of the packages in which the merchandise is
packed;
(4) The quantities in the weights and measures of the country or
place from which the merchandise is shipped, or in the weights and
measures of the United States;
(5) The purchase price of each item in the currency of the purchase,
if the merchandise is shipped in pursuance of a purchase or an agreement
to purchase;
(6) If the merchandise is shipped otherwise than in pursuance of a
purchase or an agreement to purchase, the value for each item, in the
currency in which the transactions are usually made, or, in the absence
of such value, the price in such currency that the manufacturer, seller,
shipper, or owner would have received, or was willing to receive, for
such merchandise if sold in the ordinary course of trade and in the
usual wholesale quantities in the country of exportation;
(7) The kind of currency, whether gold, silver, or paper;
(8) All charges upon the merchandise itemized by name and amount,
including freight, insurance, commission, cases, containers, coverings,
and cost of packing; and if not included above, all charges, costs, and
expenses incurred in bringing the merchandise from alongside the carrier
at the port of exportation in the country of exportation and placing it
alongside the carrier at the first United States port of entry. The cost
of packing, cases, containers, and inland freight to the port of
exportation need not be itemized by amount if included in the invoice
price, and so identified. Where the required information does not appear
on the invoice as originally prepared, it shall be shown on an
attachment to the invoice;
(9) All rebates, drawbacks, and bounties, separately itemized,
allowed upon the exportation of the merchandise;
(10) The country of origin of the merchandise; and,
(11) All goods or services furnished for the production of the
merchandise (e.g., assists such as dies, molds, tools, engineering work)
not included in the invoice price. However, goods or services furnished
in the United States are excluded. Annual reports for goods and
services, when approved by the port director, will be accepted as proof
that the goods or services were provided.
(b) Nonpurchased merchandise shipped by other than manufacturer.
Each invoice of imported merchandise shipped to a person in the United
States by a person other than the manufacturer and otherwise than
pursuant to a purchase or agreement to purchase shall set forth the time
when, the place where, the person from whom such merchandise was
purchased, and the price paid therefor in the currency of the purchase,
stating whether gold, silver, or paper.
(c) Merchandise sold in transit. If the merchandise is sold on the
documents while in transit from the port of exportation to the port of
entry, the original invoice reflecting the transaction under which the
merchandise actually began its journey to the United States, and the
resale invoice or a statement of sale showing the price paid for each
item by the purchaser, shall be filed as part of the entry, entry
summary, or withdrawal documentation. If the original invoice cannot be
obtained, a pro forma invoice showing the values and transaction
reflected by the original invoice shall be filed together with the
resale invoice or statement.
(d) Invoice to be in English. The invoice and all attachments shall
be in the English language, or shall have attached thereto an accurate
English translation containing adequate information for examination of
the merchandise and determination of duties.
(e) Packing list. Each invoice shall state in adequate detail what
merchandise is contained in each individual package.
(f) Weights and measures. If the invoice or entry does not disclose
the weight, gage, or measure of the merchandise which is necessary to
ascertain duties, the consignee shall pay the expense of weighing,
gaging, or measuring prior to the release of the merchandise from
Customs custody.
(g) Discounts. Each invoice shall set forth in detail, for each
class or kind of merchandise, every discount from list or other base
price which has been or
[[Page 28]]
may be allowed in fixing each purchase price or value.
(h) Numbering of invoices and pages--(1) Invoices. When more than
one invoice is included in the same entry, each invoice with its
attachments shall be numbered consecutively by the importer on the
bottom of the face of each page, beginning with No. 1.
(2) Pages. If the invoice or invoices filed with one entry consist
of more than two pages, each page shall be numbered consecutively by the
importer on the bottom of the face of each page. The page numbering
shall begin with No. 1 for the first page of the first invoice and
continue in a single series of numbers through all the invoices and
attachments included in one entry.
(3) Both invoices and pages. When applicable, both the invoice
number and the page number shall be shown at the bottom of each page.
For example, if an entry covers one invoice of one page and a second
invoice of two pages, the numbering at the bottom of the pages shall be
as follows:
Inv. 1, p. 1.
Inv. 2, p. 2.
Inv. 2, p. 3.
(i) Information may be on invoice or attached thereto. Any
information required on an invoice by any provision of this subpart may
be set forth either on the invoice or on an attachment thereto.
(j) Name of responsible individual. Each invoice of imported
merchandise shall identify by name a responsible employee of the
exporter, who has knowledge, or who can readily obtain knowledge, of the
transaction.
[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 79-221, 44
FR 46820, Aug. 9, 1979; T.D. 85-39, 50 FR 9612, Mar. 11, 1985]
Sec. 141.87 Breakdown on component materials.
Whenever the classification or appraisement of merchandise depends
on the component materials, the invoice shall set forth a breakdown
giving the value, weight, or other necessary measurement of each
component material in sufficient detail to determine the correct duties.
Sec. 141.88 Computed value.
When the port director determines that information as to computed
value is necessary in the appraisement of any class or kind of
merchandise, he shall so notify the importer, and thereafter invoices of
such merchandise shall contain a verified statement by the manufacturer
or producer of computed value as defined in Sec. 402(e), Tariff Act of
1930, as amended by the Trade Agreements Act of 1979 (19 U.S.C.
1401a(e)).
[T.D. 87-89, 52 FR 24445, July 1, 1987]
Sec. 141.89 Additional information for certain classes of merchandise.
(a) Invoices for the following classes of merchandise, classifiable
under the Harmonized Tariff Schedule of the United States (HTSUS), shall
set forth the additional information specified: [75-42, 75-239, 78-53,
83-251, 84-149.]
Aluminum and alloys of aluminum classifiable under subheadings
7601.10.60, 7601.20.60, 7601.20.90, or 7602.00.00, HTSUS (T.D. 53092,
55977, 56143)--Statement of the percentages by weight of any metallic
element contained in the article.
Articles manufactured of textile materials, Coated or laminated with
plastics or rubber, classifiable in Chapter(s) 39, 40, and 42--Include a
description indicating whether the fabric is coated or laminated on both
sides, on the exterior surface or on the interior surface.
Bags manufactured of plastic sheeting and not of a reinforced or
laminated construction, classified in Chapter 39 or in heading 4202--
Indicate the gauge of the plastic sheeting.
Ball or roller bearings classifiable under subheading 8482.10.50
through 8482.80.00, HTSUS (T.D. 68-306)--(1) Type of bearing (i.e.
whether a ball or roller bearing); (2) If a roller bearing, whether a
spherical, tapered, cylindrical, needled or other type; (3) Whether a
combination bearing (i.e. a bearing containing both ball and roller
bearings, etc.); and (4) If a ball bearing (not including ball bearing
with integral shafts or parts of ball bearings), whether or not radial,
the following: (a) outside diameter of each bearing; and (b) whether or
not a radial bearing (the definition of radial bearing is, for Customs
purposes, an antifriction bearing primarily designed to support a load
perpendicular to shaft axis).
Beads (T.D. 50088, 55977)--(1) The length of the string, if strung;
(2) The size of the beads expressed in millimeters; (3) The material of
which the beads are composed, i.e. ivory, glass, imitation pearl, etc.
[[Page 29]]
Bed linen and Bedspreads--Statement as to whether or not the article
contains any embroidery, lace, braid, edging, trimming, piping or
applique work.
Chemicals--Furnish the use and Chemical Abstracts Service number of
chemical compounds classified in Chapters 27, 28 and 29, HTSUS.
Colors, dyes, stains and related products provided for under heading
3204, HTSUS--The following information is required: (1) Invoice name of
product; (2) Trade name of product; (3) Identity and percent by weight
of each component; (4) Color Index number (if none, so state); (5) Color
Index generic name (if none so state); (6) Chemical Abstracts Service
number of the active ingredient; (7) Class of merchandise (state whether
acid type dye, basic dye, disperse dye, fluorescent brightener, soluble
dye, vat dye, toner or other (describe); (8) Material to which applied
(name the material for which the color, dye, or toner is primarily
designed).
Copper (T.D. 45878, 50158, 55977) articles classifiable under the
provisions of Chapter 74, HTSUS--A statement of the weight of articles
of copper, and a statement of percentage of copper content and all other
elements--by weight--to articles classifiable according to copper
content.
Copper ores and concentrates (T.D. 45878, 50158, 55977) classifiable
in heading 2603, and subheadings 2620.19.60, 2620.20.00, 2620.30.00, and
heading 7401--Statement of the percentages by weight of the copper
content and any other metallic elements.
Cotton fabrics classifiable under the following HTSUS headings:
5208, 5209, 5210, 5211, and 5212--(1) Marks on shipping packages; (2)
Numbers on shipping packages; (3) Customer's call number, if any; (4)
Exact width of the merchandise; (5) Detailed description of the
merchandise; trade name, if any; whether bleached, unbleached, printed,
composed of yarns of different color, or dyed; if composed of cotton and
other materials, state the percentage of each component material by
weight; (6) Number of single threads per square centimeter (All ply
yarns must be counted in accordance with the number of single threads
contained in the yarn; to illustrate: a cloth containing 100 two-ply
yarns in one square centimeter must be reported as 200 single threads);
(7) Exact weight per square meter in grams; (8) Average yarn number use
this formula:
[GRAPHIC] [TIFF OMITTED] TC14NO91.156
(9) Yarn size or sizes in the warp; (10) Yarn size or sizes in the
filling; (11) Specify whether the yarns are combed or carded; (12)
Number of colors or kinds (different yarn sizes or materials) in the
filling; (13) Specify whether the fabric is napped or not napped; and
(14) Specify the type of weave, for example, plain, twill, sateen,
oxford, etc., and (15) Specify the type of machine on which woven: if
with Jacquard (Jacq), if with Swivel (Swiv), if with Lappet (Lpt.), if
with Dobby (Dobby).
Cotton raw See Sec. 151.82 of this chapter for additional
information required on invoices.
Cotton waste (T.D. 5044)--(1) The name by which the cotton waste is
known, such as ``cotton card strips''; ``cotton comber waste''; ``cotton
lap waste''; ``cotton sliver waste''; ``cotton roving waste''; ``cotton
fly waste''; etc.; (2) Whether the length of the cotton staple forming
any cotton card strips covered by the invoice were made is less than
3.016 centimeters (1\3/16\ inches) or is 3.016 centimeters (1\3/16\
inches) or more.
Earthenware or crockeryware composed of a nonvitrified absorbent
body (including white granite and semiporcelain earthenware and cream-
colored ware, stoneware, and terra cotta, but not including common
brown, gray, red, or yellow earthenware), embossed or plain; common
salt-glazed stoneware; stoneware or earthenware crucibles; Rockingham
earthenware; china, porcelain, or other vitrified wares, composed of a
vitrified nonabsorbent body which, when broken, shows a vitrified,
vitreous, semi-vitrified, or semivitreous fracture; and bisque or parian
ware (T.D. 53236)--(1) If in sets, the kinds of articles in each set in
the shipment and the quantity of each kind of article in each set in the
shipment; (2) The exact maximum diameter, expressed in centimeters, of
each size of all plates in the shipment; (3) The unit value for each
style and size of plate, cup, saucer, or other separate piece in the
shipment.
Fish or fish livers (T.D. 50725, 49640, 55977) imported in airtight
containers classifiable under Chapter 3, HTSUS--(1) Statement whether
the articles contain an oil, fat, or grease which has had a separate
existence as an oil, fat, or grease, (2) The name and quantity of any
such oil, fat, or grease.
Footwear, classifiable in headings 6401 through 6405 of the HTSUS--
1. Manufacturer's style number.
2. Importer's style and/or stock number.
3. Percent by area of external surface area of upper (excluding
reinforcements and accessories) which is:
[[Page 30]]
Leather a. --------%
Composition Leather b. --------%
Rubber and/or plastics c. --------%
Textile materials d. --------%
Other (give separate e. --------%
Percent for each f. --------%
Type of material)
4. Percent by area of external Surface area of outersole (excluding
reinforcements and accessories) which is:
Leather a. --------%
Composition Leather b. --------%
Rubber and/or plastics c. --------%
Textile materials d. --------%
Other (give separate e. --------%
Percent for each f. --------%
Type of material)
You may skip this section if you choose to answer all questions A
through Z below.
I. If 3(a) is larger than any other percent in 3 and if 4(a) is
larger than any other percent in 4, answer questions F, G, L, M, O, Q,
R, S, and X.
II. If 3(a) is larger than any other percent in 3 and if 4(c) is
larger than any other percent in 4, answer questions F, G, L, M, N, O,
Q, S and X.
III. If 3(a) plus 3(b) is larger than any single percent in 3 and if
4(d), 4(e) or 4(f) is larger than any other percent in 4, stop.
IV. If 3(c) is larger than any other percent in 3 and if 4(a) or
4(b) is larger than any other percent in 4, stop.
V. If 3(c) is larger than any other percent in 3 and if 4(c) is
larger than any other percent in 4, answer questions B, E, F, G, H, J,
K, L, M, N, O, P, T and W.
VI. If 3(d) is larger than any other percent in 3 and if 4(a) plus
4(b) is larger than any single percent in 4, answer questions C and D.
VII. If 3(d) is larger than any other percent in 3 and if 4(c) is
larger than any other percent in 4, answer questions A, C, J, K, M, N, P
and T.
VIII. If 3(d) is larger than any other percent in 3 and if 4(d) is
larger than any other percent in 4, answer questions U, Y and Z.
IX. If the article is made of paper, answer questions V and Z.
If the article does not meet any of conditions I through IX above,
answer all questions A through Z, below.
________________________________________________________________________
________________________________________________________________________
A Percent of external surface area of upper (including leather
reinforcements and accessories)
Which is leather ----------%
B Percent by area of external surface area of upper (including all
reinforcements and accessories).
Which is rubber and/or plastics ----------%
C Percent by weight of rubber and/or plastics is ----------%
D Percent by weight of textile materials plus rubber and/or plastics is
----------%
E Is it waterproof?
F Does it have a protective metal toe cap?
G Will it cover the wearer's ankle bone?
H Will it cover the wearer's knee cap?
I [Reserved.]
J Is it designed to protect against water, oil, grease, or chemicals, or
cold or inclement weather?
K Is it a slip-on?
L Is it a downhill or cross-country skiboot?
M Is it serious sports footwear other than skiboots? (Chapter 64
subheading note defines sports footwear.)
N Is it a tennis, basketball, gym, or training shoe or the like?
O Is it made on a base or platform of wood?
P Does it have open toes or open heels?
Q Is it made by the (lipped insole) welt construction?
R Is it made by the turned construction?
S Is it worn exclusively by men, boys or youths?
T Is it made by an exclusively adhesive construction?
U Are the fibers of the upper, by weight, predominately vegetable
fibers?
V Is it disposable, i.e., intended for one-time use?
W Is it a ``Zori''?
X Is the leather in the upper pigskin?
Y Are the sole and upper made of woolfelt?
Z Is there a line of demarcation between the outer sole and upper?
The information requested above may be furnished on CF 5523 or other
appropriate format by the exporter, manufacturer or shipper.
Also, the following information must be furnished by the importer or
his authorized agent if classification is claimed under one of the
subheadings below:
If subheading 6401.99.80, 6402.19.10, 6402.30.30, 6402.91.40,
6402.99.15, 6402.99.30, 6406.11.40, 6404.11.60, 6404.19.35, 6404.19.40,
or 6404.19.60 is claimed:
Does the shoe have a foxing or foxing-like band? If so, state its
materials(s).
Does the sole overlap the upper other than just at the front of the
toe and/or at the back of the heel?
Definitions for some of the terms used in questions A to Z above:
For the purpose of this section, the following terms have the
approximate definitions below. If either a more complete definition or a
decision as to its application to a particular article is needed, the
maker or importer of record (or the agent of either) should contact
Customs prior to entry of the article.
a. In an exclusively adhesive construction, all of the piece(s) of
the bottom would separate from the upper or from each other if all
adhesives, cements, and glues were dissolved. It includes shoes in which
the pieces of the
[[Page 31]]
upper are stitched to each other, but not to any part of the bottom.
Examples include:
1. Vulcanized construction footwear;
2. Simultaneous molded construction footwear;
3. Molded footwear in which the upper and the bottom are one piece
of molded rubber or plastic, and
4. Footwear in which staples, rivets, stitching, or any of the
methods above are either primary or just extra or auxiliary, even though
adhesive is a major part of the reason the bottom will not separate from
the upper.
b. Composition leather is made by binding together leather fibers or
small pieces of natural leather. It does not include imitation leathers
not based on natural leather.
c. Leather is the tanned skin of any animal from which the fur or
hair has been removed. Tanned skins coated or laminated with rubber and/
or plastics are ``leather'' only if the leather gives the material its
essential character.
d. A line of demarcation exists if one can indicate where the sole
ends and the upper begins. For example, knit booties do not normally
have a line of demarcation.
e. Men's, boys' and youths' sizes cover footwear of American youths
sizes 11\1/2\ and larger for males, and do not include footwear commonly
worn by both sexes. If more than 4% of the shoes sold in a given size
will be worn by females, that size is ``commonly worn by both sexes.''
f. Footwear is designed to protect against water, oil or cold or
inclement weather only if it is substantially more of a protection
against those items than the usual shoes of that type. For example,
leather oxfords will clearly keep one's feet warmer and drier than going
barefoot, but they are not a protection in this sense. On the other hand
the snow-jobber is the protective version of the nonprotective jogging
shoe.
g. Rubber and/or plastics includes any textile material visibly
coated (or covered) externally with one or both of those materials.
h. Slip-on includes:
1. A boot which must be pulled on.
2. Footwear with elastic cores which must be stretched to get it on,
but not bootwear having a separate piece of elasticized fabric which
forms a full circle around the foot or ankle.
i. Sports footwear includes only:
(1) Footwear which is designed for a sporting activity and has, or
has provision for, the attachment of spikes, sprigs, cleats, stops,
clips, bars or the like;
(2) Skating boots (without skates attached), ski boots and cross-
country ski footwear, wrestling boots, boxing boots and cycling shoes.
j. Tennis shoes, basketball shoes, gym shoes, training shoes and the
like covers athletic footwear other than sports footwear, whether or not
principally used for such athletic games or purposes.
k. Textile materials are made from cotton, other vegetable fibers,
wool, hair, silk or man-made fibers. Note: Cork, wood carboard and
leather are not textile materials.
l. In turned construction, the upper is stitched to the leather sole
wrong side out and the shoe is then turned right side out.
m. Vegetable fibers include cotton, flax and ramie, but do not
include either rayon or plaiting materials such as rattan or wood
strips.
n. Waterproof footwear includes footwear designed to protect against
penetration by water or other liquids, whether or not such footwear is
primarily designed for such purposes.
o. Welt footwear means footwear constructed with a welt, which
extends around the edge of the outer sole, and in which the welt and
shoe upper are sewed to a lip on the surface of the insole, and the
outer sole is sewed or cemented to the welt.
p. A zori has an upper consisting only of straps or thongs of molded
rubber or plastic. This upper is assembled to a foamed rubber or plastic
sole by means of plugs.
Fur products and furs (T.D. 53064)--(1) Name or names (as set forth
in the Fur Products Name Guide (16 CFR 301.0) of the animal or animals
that produced the fur, and such qualifying statements as may be required
pursuant to Sec. 7(c) of the Fur Products Labeling Act (15 U.S.C.
69e(c)); (2) A statement that the fur product contains or is composed of
used fur, when such is the fact; (3) A statement that fur product
contains or is composed of bleached, dyed, or otherwise artificially
colored fur, when such is the fact; (4) A statement that the fur product
is composed wholly or in substantial part of paws, tails, bellies, or
waste fur, when such is the fact; (5) Name and address of the
manufacturer of the fur product; (6) Name of the country of origin of
the furs or those contained in the fur product.
Glassware and other glass products (T.D. 53079, 55977)--Classifiable
under Heading 7013 HTSUS--Statement of the separate value of each
component article in the set.
Gloves-- State if the merchandise has a plastics or a rubber
exterior. (See Chapter 59, Note 2(a)(3)).
Grain or grain and screenings (T.D. 51284)--Statement on Customs
invoices for cultivated grain or grain and screenings that no screenings
are included with the grain, or, if there are screenings included, the
percentage of the shipment which consists of screenings commingled with
the principal grain.
Handkerchiefs--(1) State the exact dimensions (length and width) of
the merchandise; (2) If of cotton indicate whether the handkerchief is
hemmed and whether it contains lace or embroidery.
[[Page 32]]
Hats or headgear--(1) If classifiable under subheading 6502.00.40 or
6502.00.60, HTSUS--Statement as to whether or not the article has been
bleached or colored; (2) If classifiable under subheadings 6502.00.20
through 6502.00.60 or 6504.00.30 through 6504.00.90, HTSUS--Statement as
to whether or not the article is sewed or not sewed, exclusive of any
ornamentation or trimming.
Hosiery--(1) Indicate whether a single yarn measures less than 67
decitex. (2) Indicate whether the hosiery is full length, knee length,
or less than knee length. (3) Indicate whether it contains lace or net.
Iron or steel classifiable in Chapter 72 or headings 7301 to 7307,
HTSUS (T.D. 53092, 55977)--Statement of the percentages by weight or
carbon and any metallic elements contained in the articles, in the form
of a mill analysis or mill test certificate.
Iron oxide (T.D. 49989, 50107)--For iron oxide to which a reduced
rate of duty is applicable, a statement of the method of preparation of
the oxide, together with the patent number, if any.
Machines, equipment and apparatus-- Chapters 84 and 85, HTSUS--A
statement as to the use or method of operation of each type of machine.
Machine parts (T.D. 51616)--Statement specifying the kind of machine
for which the parts are intended, or if this is not known to the
shipper, the kinds of machines for which the parts are suitable.
Machine tools: (1) Headings 8456 through 8462--machine tools covered
by these headings equipped with a CNC (Computer Numerical Control) or
the facings (electrical interface) for a CNC must state so; (2) Headings
8458 through 8463--machine tools covered by these headings if used or
rebuilt must state so; (3) Subheading 8456.30.10--EDM: (Electical
Discharge Machines) if a Traveling Wire (Wire Cut) type must state so.
Wire EDM's use a copper or brass wire for the electrode; (4) Subheading
8457.10.00--Machining Centers. Must state whether or not they have an
ATC (Automatic Tool Changer). Vertical spindle maching centers with an
ATC must also indicate the Y-travel; (5) Subheading 8458.11.0030 through
8458.11.0090--horizontal lathes: numerically controlled. Must indicate
the rated HP (or KW rating) of the main spindle motor. Use the
continuous rather than the 30 minute rating.
Madeira embroideries (T.D. 49988)--(1) With respect to the materials
used, furnish: (a) country of production; (b) width of the material in
the piece; (c) name of the manufacturer; (d) kind of material,
indicating manufacturer's quality number; (e) landed cost of the
material used in each item; (f) date of the order; (g) date of the
invoice; (h) invoice unit value in the currency of the purchase; (i)
discount from purchase price allowed, if any; (2) With respect to the
finished embroidered articles, furnish: (a) manufacturers's name, design
number, and quality number; (b) importer's design number, if any; (c)
finished size; (d) number of embroidery points per unit of quantity; (e)
total for overhead and profit added in arriving at the price or value of
the merchandise covered by the invoice.
Motion-picture films--(1) Statement of footage, title, and subject
matter of each film; (2) Declaration of shipper, cameraman, or other
person with knowledge of the facts identifying the films with the
invoice and stating that the basic films were to the best of his
knowledge and belief exposed abroad and returned for use as newsreel;
(3) Declaration of importer that he believes the films entered by him
are the ones covered by the preceding declaration and that the films are
intended for use as newsreel.
Paper classifiable in Chapter 48--Invoices covering paper shall
contain the following information, or will be accompanied by
specification sheets containing such information:
(1) Weight of paper in grams per square meter; (2) Thickness, in
micrometers (microns); (3) If imported in rectangular sheets, length and
width of sheets, in cm; (4) if imported in strips, or rolls, the width,
in cm. In the case of rolls, the diameter of rolls in cm; (5) Whether
the paper is coated or impregnated, and with what materials; (6) Weight
of coating, in grams per square meter; (7) Percentage by weight of the
total fiber content consisting of wood fibers obtained by a mechanical
process, chemical sulfate or soda process, chemical sulfite process, or
semi-chemical process, as appropriate; (8) Commercial designation, as
``Writing'', ``Cover'', ``Drawing'', ``Bristol'', ``Newsprint'', etc.;
(9) Ash content; (10) Color; (11) Glaze, or finish; (12) Mullen bursting
strength, and Mullen index; (13) Stretch factor, in machine direction
and in cross direction; (14) Tear and tensile readings; in machine
direction, in cross direction, and in machine direction plus cross
direction; (15) Identification of fibers as ``hardwood'' where
appropriate; (16) Crush resistance; (17) Brightness; (18) Smoothness;
(19) If bleached, whether bleached uniformly throughout the mass; (20)
Whether embossed, perforated, creped or crinkled.
Plastic plates, sheets, film, foil and strip of headings 3920 and
3921--(1) Statement as to whether the plastic is cellular or
noncellular; (2) Specification of the type of plastic; (3) Indication of
whether or not flexible and whether combined with textile or other
material.
Printed matter classificable in Chapter 49--Printed matter entered
in the following headings shall have, on or with the invoices covering
such matter, the following information: (1) Heading 4901--(a) Whether
the books are: dictionaries, encyclopedias, textbooks, bound newspapers
or journals or periodicals, directories, bibles or other prayer books,
technical, scientific or professional books,
[[Page 33]]
art or pictorial books, or ``other'' books; (b) if ``other'' books,
whether hardbound or paperbound; (c) if ``other'' books, paperbound,
other than ``rack size'': number of pages (excluding covers). (2)
Heading 4902--(a) Whether the journal or periodical appears at least
four times a week. If the journal or periodical appears other than at
least four times a week, whether it is a newspaper supplement printed by
a gravure process, is it a newspaper, business or professional journal
or periodical, or other than these; (3) Heading 4904--Whether the
printed or manuscript music is sheet music, not bound (except by
stapling or folding); (4) Heading 4905--(a) Whether globes or not; (b)
if not globes, whether in book form or not; (c) in any case, whether or
not in relief; (5) Heading 4908--Whether or not vitrifiable; (6) Heading
4904--Whether post cards, greeting cards, or other; (7) Heading 4910--
(a) Whether or not printed on paper by a lithographic process; (b) if
printed on paper by a lithographic process, the thickness of the paper,
in mm; (8) Subheading 4911.91--(a) Whether or not printed over 20 years
at time of importation; (b) if printed not over 20 years at time of
importation, whether suitable for use in the production of articles of
heading 4901; (c) if not printed over 20 years at time of importation,
and not suitable for use in the production of articles of heading 4901,
whether the merchandise is lithographs on paper or paperboard; (d) if
lithographs on paper or paperboard, under the terms of the immediately
preceding description, thickness of the paper or paperboard, and whether
or not posters; (e) in any case, whether or not posters; (f) in any
case, whether or not photographic negatives or positives on transparent
bases; (g) Subheading 4911.99--If not carnets, or parts thereof, in
English or French, whether or not printed on paper in whole or in part
by a lithographic process.
Pulp classifiable in Chapter 47--(1) Invoices covering chemical
woodpulp, dissolving grades, in Heading 4702 shall state the insoluble
fraction (as a percentage) after 1 hour in a caustic soda solution
containing 18% sodium hydroxide (NaOH) at 20 deg.C; (2) Subheading
4702.00.0020--Pulp entered under this subheading shall in addition
contain on or with the invoice the ash content as a percentage to the
third decimal point, by weight.
Refrigeration equipment (1) Refrigerator-freezers classifiable under
subheading 8418.10.00 and (2) refrigerators classifiable under
subheading 8418.21.00--(a) Statement as to whether they are compression
or absorption type; (b) Statement of their refrigerated volume in
liters. (3) Freezers classifiable under subheading 8418.30.00 and
8418.40.00--Statement as to whether they are chest or upright type. (4)
Liquid chilling refrigerating units classifiable under subheadings
8418.69.0045 through 8418.69.0060--Statement as to whether they are
centrifugal open-type, centrifugal hermetic-type, absorption-type or
reciprocating type.
Rolling mills--Subheadings 8455.30.0005 through 8455.30.0085. Rolls
for rolling mills: Indicate the composition of the roll--gray iron, cast
steel or other--and the weight of each roll.
Rubber products of Chapter 40--(1) Statement as to whether combined
with textile or other material; (2) Statement whether the rubber is
cellular or noncellular, unvulcanized or vulcanized, and if vulcanized,
whether hard rubber or other than hard rubber.
Screenings or scalpings of grains or seeds (T.D. 51096)--(1) Whether
the commodity is the product of a screening process; (2) If so, whether
any cultivated grains have been added to such commodity; (3) If any such
grains have been added, the kind and percentage of each.
Textile fiber products (T.D. 55095)--(1) The constituent fiber or
combination of fibers in the textile fiber product, designating with
equal prominence each natural or manufactured fiber in the textile fiber
product by its generic name in the order of predominance by the weight
thereof if the weight of such fiber is 5 per centum or more of the total
fiber weight of the product; (2) The percentage of each fiber present,
by weight, in the total fiber content of the textile fiber product; (3)
The name, or other identification issued and registered by the Federal
Trade Commission, of the manufacturer of the product or one or more
persons subject to Sec. 3 of the Textile Fiber Products Identification
Act (15 U.S.C. 70a) with respect to such product; (4) The name of the
country where processed or manufactured. See also ``Wearing Apparel''
below.
Tires and tubes for tires, of rubber or plastics--(1) Specify the
kind of vehicle for which the tire is intended, i.e. airplane, bicycle,
passenger car, on-the-highway light or heavy truck or bus, motorcycle;
(2) If designed for tractors provided for in subheading 8701.90.10 or
for agricultural or horticultural machinery or implements provided for
in Chapter 84 or in subheading 8716.80.10, designate whether the tire is
new, recapped, or used; pneumatic or solid; (3) Indicate whether the
tube is designed for tires provided for in subheading 4011.91.10,
4011.99.10, 4012.10.20, or 4012.20.20.
Tobacco (including tobacco in its natural state) (T.D. 44854,
45871)--(1) Specify in detail the character of the tobacco in each bale
by giving (a) country and province of origin, (b) year of production,
(c) grade or grades in each bale, (d) number of carrots or pounds of
each grade if more than one grade is packed in a bale, (e) the time
when, place where, and person from whom purchased, (f) price paid or to
be paid for each bale or package, or price for the vega or lot if
purchased in bulk,
[[Page 34]]
or if obtained otherwise than by purchase, state the actual market value
per bale; (2) If an invoice covers or includes bales of tobacco which
are part of a vega or lot purchased in bulk, the invoice must contain or
be accompanied by a full description of the vega or lot purchased; or if
such description has been furnished with a previous importation, the
date and identity of such shipment; (3) Packages or bales containing
only filler leaf shall be invoiced as filler; when containing filler and
wrapper but not more than 35 percent of wrapper, they shall be invoiced
as mixed; and when containing more than 35 percent of wrapper, they
shall be invoiced as wrapper.
Watches and watch movements classifiable in Chapter 91 of the HTSUS-
-For all commercial shipments of such articles, there shall be required
to be shown on the invoice, or on a separate sheet attached to and
constituting a part of the invoice, such information as will reflect
with respect to each group, type, or model, the following:
(A) For watches, a thorough description of the composition of the
watch cases, the bracelets, bands or straps; the commercial description
(ebauche caliber number, ligne size and number of jewels) of the
movements contained in the watches; and the type of battery
(manufacturer's name and reference number), if the watch is battery-
operated;
(B) For watch movements, the commercial description (ebauche caliber
number, ligne size and number of jewels). If battery-operated, the type
of battery (manufacturer's name and reference number);
(C) The name of the manufacturer of the exported watch movements and
the name of the country in which the movements were manufactured.
Wearing apparel--(1) All invoices for textile wearing apparel should
indicate a component material breakdown in percentages by weight for all
component fibers present in the entire garment, as well as separate
breakdowns of the fibers in the (outer) shell (exclusive of linings,
cuffs, waistbands, collars and other trimmings) and in the lining. (2)
For garments which are constructed of more than one component or
material (combinations of knit and not knit fabric or combinations of
knit and/or not knit fabric with leather, fur, plastic including vinyl,
etc.), the invoice must show a fiber breakdown in percentages by weight
for each separate textile material in the garment and a breakdown in
percentages by weight for each nontextile material for the entire
garment; (3) For woven garments--Indicate whether the fabric is yarn
dyed and whether there are ``two or more colors in the warp and/or
filling''; (4) For all-white T-shirts and singlets--Indicate whether or
not the garment contains pockets, trim, or embroidery; (5) For mufflers-
-State the exact dimensions (length and width) of the merchandise.
Wood products--(1) Wood sawn or chipped lengthwise, sliced or
peeled, whether or not planed, sanded or finger-jointed, of a thickness
exceeding 6 mm (lumber), classifiable under Chapter 44, heading 4407,
HTSUS, and wood continuously shaped along any of its edges or faces,
whether or not planed, sanded or finger-jointed: Coniferous: Subheading
4409.10.90 and Nonconiferous: Subheading 4409.20.90, HTSUS, and dutiable
on the basis of cubic meters--
Quantity in cubic meters (m) before dressing; (2) Fiberboard of wood
or other ligneous materials whether or not bonded with resins or other
organic substances, under Chapter 44, Heading 4411, HTSUS, and
classifiable according to its density--Density in grams per cubic
centimeter (cm); (3) Plywood consisting solely of sheets of wood,
classifiable under Chapter 44, Subheading 4412.11, 4412.12, and 4412.19,
HTSUS, and classifiable according to the thickness of the wood sheets--
Thickness of each ply in millimeter (mm).
Wool and hair--See Sec. 151.62 of this chapter for additional
information required on invoices.
Wool products, except carpets, rugs, mats, and upholsteries, and
wool products made more than 20 years before importation (T.D. 50388,
51019)--(1) The percentage of the total fiber weight of the wool
product, exclusive of ornamentation not exceeding 5 per centum of said
total fiber weight, of (a) wool; (b) reprocessed wool; (c) reused wool;
(d) each fiber other than wool if said percentage by weight of such
fiber is 5 per centum or more; and (e) the aggregate of all other
fibers; (2) the maximum percentage of the total weight of the wool
product, of any nonfibrous loading, filling, or adulterating matter; and
(3) the name of the manufacturer of the wool product, except when such
product consists of mixed wastes, residues, and similar merchandise
obtained from several suppliers or unknown sources.
Woven fabric of man-made fibers in headings 5407, 5408, 5512, 5513,
5514, 5515, 5516--
(1) State the exact width of the fabric;
(2) Provide a detailed description of the merchandise, (trade name,
if any);
(3) Indicate whether bleached, unbleached, dyed, of yarns of
different colors and/or printed;
(4) If composed of more than one material, list percentage by weight
in each;
(5) Identify the man-made fibers as artificial or synthetic,
filament or staple, and state whether the yarns are high tenacity.
Specify the number of turns per meter in each yarn;
(6) Specify yarn sizes in warp and filling;
(7) Specify how the fabric is woven (plain weave, twill, sateen,
dobby, jacquard, swivel, lappet, etc.);
(8) Indicate the number of single threads per square centimeter in
both warp and filling;
[[Page 35]]
(9) Supply the weight per square meter in grams;
(10) Provide the average yarn number using this formula:
[GRAPHIC] [TIFF OMITTED] TC14NO91.157
(11) For spun yarns, specify whether combed or carded.
(12) For filament yarns, specify whether textured or not textured.
Yarns--(1) All yarn invoices should show: (a) Fiber content by
weight; (b) whether single or plied; (c) whether or not put up for
retail sale (See Section XI, Note 4, HTSUS); (d) whether or not intended
for use as sewing thread;
(2) If chief weight of silk--show whether spun or filament;
(3) If chief weight of cotton--show:
(a) Whether combed or uncombed
(b) Metric number (mn)
(c) Whether bleached and/or mercerized;
(4) If chief weight of man-made fiber--show:
(a) Whether filament, or spun, or a combination of filament and spun
(b) If a combination of filament and spun--give percentage of
filament and spun by weight.
(5) If chief weight of filament man-made fiber--show:
(a) Whether high tenacity (See Section XI, note 6 HTSUS).
(b) Whether monofilament, multifilament or strip
(c) Whether texturized
(d) Yarn number in decitex
(e) Number of turns per meter
(f) For monofilaments--show cross sectional dimension in millimeters
(g) For strips--show the width of the strip in millimeters (measure
in folded or twisted condition if so imported).
[T.D. 73-175, 38 FR 17447, July 2, 1973]
Editorial Note: For Federal Register citations affecting
Sec. 141.89, see the List of CFR Sections Affected, which appears in the
Finding Aids section of the printed volume and on GPO Access.
Sec. 141.90 Notation of tariff classification and value on invoice.
(a) [Reserved]
(b) Classification and rate of duty. The appropriate subheading of
the Harmonized Tariff Schedule of the United States (19 U.S.C. 1202),
and the rate of duty shall be noted by the importer in the left-hand
portion of the invoice, next to the articles to which they apply.
(c) Value. The importer shall show in clear detail on the invoice or
on an attached statement the computation of all deductions from total
invoice value, such as nondutiable charges, and all additions to invoice
value which have been made to arrive at the aggregate entered value. In
addition, the entered unit value for each article on the invoice shall
be shown where it is different from the invoiced unit value.
(d) Importer's notations in blue or black ink. All notations made on
the invoice by the importer or broker shall be in blue or black ink.
[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 89-1, 53 FR
51262, Dec. 21, 1988; T.D. 99-64, 64 FR 43266, Aug. 10, 1999]
Sec. 141.91 Entry without required invoice.
If a required invoice is not available in proper form at the time
the entry or entry summary documentation is filed and a waiver is not
granted in accordance with Sec. 141.92, the entry or entry summary
documentation shall be accepted only under the following conditions:
(a) The port director is satisfied that the failure to produce the
required invoice is due to a cause beyond the control of the importer;
(b) The importer files:
(1) A written declaration that he is unable to produce such invoice,
and
(2) Any seller's or shipper's invoices available to him or, if none
are available, a pro forma invoice in accordance with Sec. 141.85;
(c) The invoices and other documents contain information adequate
for the examination of merchandise, the determination of estimated
duties, if any, and statistical purposes; and
(d) The importer files a bond on Customs Form 301, containing the
bond conditions set forth in Sec. 113.62 of this
[[Page 36]]
chapter, in an amount equal to one and one-half the invoice value of the
merchandise, for the production of the required invoice, which must be
produced within 120 days after the date of the filing of the entry
summary (or the entry, if there is no entry summary) documentation,
unless the invoice is needed for statistical purposes. If needed for
statistical purposes, the invoice shall be produced within 50 days after
the date of the entry summary (or the entry, if there is no entry
summary) is required to be filed, unless a reasonable extension of time
is granted by the port director for good cause shown.
[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 79-221, 44
FR 46821, Aug. 9, 1979; T.D. 84-213, 49 FR 41184, Oct. 19, 1984; T.D.
85-167, 50 FR 40363, Oct. 3, 1985; T.D. 93-66, 58 FR 44130, Aug. 19,
1993]
Sec. 141.92 Waiver of invoice requirements.
(a) When waiver may be granted. The port director may waive
production of a required invoice when he is satisfied that either:
(1) The importer cannot by reason of conditions beyond his control
furnish a complete and accurate invoice; or
(2) The examination of merchandise, final determination of duties,
and collection of statistics can be effected properly without the
production of the required invoice.
(b) Documents to be filed by importer. As a condition to the
granting of a waiver, the importer shall file the following documents
with the entry:
(1) Any invoice or invoices received from the seller or shipper;
(2) A statement pointing out in exact detail any inaccuracies,
omissions, or other defects in such invoice or invoices;
(3) An executed pro forma invoice in accordance with Sec. 141.85;
and
(4) Any other information required by the port director for either
appraisement or classification of the merchandise, or for statistical
purposes.
(c) Satisfaction of bond liability. The liability under the bond on
Customs Form 301, containing the bond conditions set forth in
Sec. 113.62 of this chapter for the production of a correct invoice
shall be deemed satisfied when a waiver has been granted pursuant to
this section.
[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 78-53, 43 FR
6070, Feb. 13, 1978; T.D. 79-221, 44 FR 46821, Aug. 9, 1979; T.D. 84-
213, 49 FR 41184, Oct. 19, 1984; 49 FR 44867, Nov. 9, 1984; T.D. 93-66,
58 FR 44130, Aug. 19, 1993]
Subpart G--Deposit of Estimated Duties
Sec. 141.101 Time of deposit.
Estimated duties shall either be deposited with the Customs officer
designated to receive the duties at the time of the filing of the entry
documentation or the entry summary documentation when it serves as both
the entry and entry summary, or be transmitted to Customs according to
the statement processing method as described in Sec. 24.25 of this
chapter, except in the following cases:
(a) Merchandise released under entry documentation. In the case of
merchandise released under the entry documentation listed in Sec. 142.3
of this chapter before filing of the entry summary, deposit of estimated
duties shall be made at the time the entry summary is filed unless the
merchandise is entered for warehouse. If the merchandise is entered for
warehouse, estimated duties shall be deposited in accordance with
paragraph (b) of this section.
(b) Warehouse entry. In the case of merchandise entered for
warehouse, deposit of estimated duties shall be made at the time the
withdrawal for consumption is presented.
(c) Informal mail entry. In the case of merchandise entered under an
informal mail entry, duties shall be paid to the postal employee at the
time he delivers the merchandise to the addressee (see part 145 of this
chapter).
(d) Appraisement entries. In the case of merchandise entered under
an appraisement entry, deposit of estimated duties shall be made
immediately after notification by the appropriate Customs officer of the
amount of duties due.
(e) Entry for transportation or under bond. No deposit of estimated
duties is applicable in the case of merchandise entered for
transportation or temporarily imported under bond, entered for
[[Page 37]]
permanent exhibition under bond, entered for a trade fair under bond or
entered under bond for similar reasons.
[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 79-221, 44
FR 46821, Aug. 9, 1979; T.D. 84-213, 49 FR 41184, Oct. 19, 1984; 49 FR
44867, Nov. 9, 1984; T.D. 89-104, 54 FR 50498, Dec. 7, 1989]
Sec. 141.102 When deposit of estimated duties, estimated taxes, or both not required.
Entry or withdrawal for consumption in the following situations may
be made without depositing the estimated Customs duties, or estimated
taxes, or both, as specifically noted:
(a) Cigars and cigarettes. A qualified dealer or manufacturer may
enter or withdraw for consumption cigars, cigarettes, and cigarette
papers and tubes without payment of internal revenue tax in accordance
with Sec. 11.2(a) of this chapter.
(b) Bulk distilled spirits transferred to the bonded premises of a
distilled spirits plant. An importer may transfer distilled spirits in
bulk to the bonded premises of a distilled spirits plant, without the
payment of tax, under the provisions of section 5232(a), Internal
Revenue Code of 1986 (26 U.S.C. 5232(a)), and the regulations of the
Bureau of Alcohol, Tobacco and Firearms (27 CFR part 251).
(c) Deferral of payment of taxes on alcoholic beverages. An importer
may pay on a semimonthly basis the estimated internal revenue taxes on
all the alcoholic beverages entered or withdrawn for consumption during
that period, under the procedures set forth in Sec. 24.4 of this
chapter.
(d) Government entries. If a shipment is entered or withdrawn for
consumption by a U.S. Government department or agency, or an authorized
representative thereof, no deposit of estimated Customs duties or taxes
shall be required if a stipulation is furnished in lieu of the bond. The
proper department or agency will then be billed after liquidation of the
entry for any duties or charges due. The stipulation shall be in the
following form:
I, ------------------------------------ (title), a duly authorized
representative of the___________________________________________________
________________________________________________________________________
(name of U.S. Government department or agency) stipulate and agree on
behalf of such department or agency that all applicable provisions of
the Tariff Act of 1930, as amended, and the regulations thereunder, and
of all other laws and regulations, relating to__________________________
________________________________________________________________________
(type of entry)
________________________________________________________________________
entry No. ------------, of ------------ (date) will be observed and
complied with in all respects.
______________________________________________________________________
(Signature)
(e) Merchandise otherwise duty-free under Andean Trade Preference
Act (ATPA). For merchandise entered or withdrawn from warehouse for
consumption in the customs territory of the United States on or after
February 15, 2002, an importer of eligible articles that, but for the
expiration of the Andean Trade Preference Act (ATPA), would have been
entitled to duty-free treatment under the ATPA, may, at the importer's
option, defer the payment of estimated Customs duties and fees on the
entry of those articles until May 16, 2002. Merchandise eligible for
duty-free treatment under the ATPA is identified in General Note 11,
Harmonized Tariff Schedule of the United States (HTSUS), and in the
relevant ``Special'' rate of duty column in the HTSUS. The procedure for
obtaining duty-free treatment for merchandise otherwise eligible for
such treatment under the ATPA is contained in Sec. 10.207 of this
chapter. If the option is taken to deposit the estimated duties and fees
more than 10 days from the date of entry, the entry and entry summary
will not be accepted by Customs electronically.
(f) Steel products described in Presidential Proclamation 7529 of
March 5, 2002, To Facilitate Positive Adjustment to Competition From
Imports of Certain Steel Products. An importer of the steel products
described in Presidential Proclamation 7529 of March 5, 2002, To
Facilitate Positive Adjustment to Competition From Imports of Certain
Steel Products published in the Federal Register (67 FR 10553) on March
7, 2002, must defer until April 19, 2002, the deposit of the estimated
Customs duties described in the Proclamation on those products entered,
or withdrawn from
[[Page 38]]
warehouse for consumption in the Customs territory of the United States
on or after 12:01 a.m., EST, March 20, 2002, and up to April 4, 2002.
[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 78-329, 43
FR 43455, Sept. 26, 1978; T.D. 84-213, 49 FR 41184, Oct. 19, 1984; T.D.
89-65, 54 FR 28414, July 6, 1989; T.D. 92-31, 57 FR 10989, Apr. 1, 1992;
T.D. 02-07, 67 FR 7072, Feb. 15, 2002; T.D. 02-12, 67 FR 12861, Mar. 20,
2002]
Effective Date Notes: 1. By T.D. 02-07, 67 FR 7072, Feb. 15, 2002,
Sec. 141.102 was amended by adding paragraph (e), effective Feb. 15,
2002, through May 16, 2002.
2. By T.D. 02-12, 67 FR 12861, Mar. 20, 2002, Sec. 141.102 was
amended by adding paragraph (f), effective 12:01 a.m. EST, Mar. 20,
2002, through Apr. 4, 2002.
Sec. 141.103 Amount to be deposited.
Estimated duties shall be deposited in an amount to sufficiently
cover the prospective duties on each item being entered or withdrawn.
[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 99-64, 64 FR
43266, Aug. 10, 1999]
Sec. 141.104 Computation of duties.
In computing estimated duties, fractional parts of dollars and
quantities shall be rounded off in accordance with Sec. 159.3 of this
chapter.
[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 99-64, 64 FR
43266, Aug. 10, 1999]
Sec. 141.105 Voluntary deposit of additional duties.
If either the importer of record or the actual owner whose
declaration and superseding bond have been filed in accordance with
Sec. 141.20 desires, he may estimate, on the basis of information
contained in the entry papers or obtainable from the port director, the
probable amount of unpaid duties which will be found due on the entire
entry and deposit them in whole or in part with the port director. The
deposit shall be tendered in writing in the following form in the number
of copies required for the purposes of local administration, and an
official receipt shall be given for the deposit:
Date ------------------------.
To the Port Director,___________________________________________________
------------------------------------.
Tender is hereby voluntarily made of $------------ as a supplemental
deposit of estimated duties and taxes on ------------ entry No. --------
----, dated ------------, in the name of ------------. Please provide an
official receipt.
________________________________________________________________________
(Importer of record) or (actual owner)
________________________________________________________________________
(Street address)
________________________________________________________________________
(City) (State)
Subpart H--Release of Merchandise
Sec. 141.111 Carrier's release order.
(a) When required. Except where release is made directly to the
carrier in accordance with Sec. 141.11(b), no merchandise shall be
released from Customs custody until a release order has been executed by
the carrier, or, in the case of merchandise in a bonded warehouse, by
the warehouse proprietor.
(b) Form of release. The release order may be executed on any of the
following documents:
(1) [Reserved]
(2) The official entry form;
(3) A combined carrier's certificate and release order issued in
accordance with Sec. 141.11(a)(4); or
(4) If a certified duplicate bill of lading or air waybill is used
for entry purposes in accordance with Sec. 141.11(a)(3), the carrier's
release order may be endorsed thereon in substantially the following
form:
In accordance with the provisions of section 484(j), Tariff Act of
1930, authority is hereby given to release the articles covered by this
certified duplicate bill of lading or air waybill to: ------------------
------.
(c) Blanket release order. Merchandise may be released to the person
named in the bill of lading or air waybill in the absence of a specific
release order from the carrier, if the carrier concerned has filed a
blanket order authorizing release to the owner or consignee in such
cases. A carrier's certificate in the form shown in Sec. 141.11(a)(4),
may be modified and executed to make it a blanket release order for the
shipments covered by a blanket carrier's release order under
Sec. 141.11(a)(5).
(d) Qualified release order. In the case of merchandise which is
entered for warehousing, for transportation in
[[Page 39]]
bond, for exportation, or is to be admitted to a foreign trade zone, the
release order may be qualified as follows:
(1) ``For transfer to the bonded warehouse designated in the
warehouse entry,'' if the merchandise is entered for warehousing;
(2) ``For transfer to the bonded carrier designated in the
transportation entry,'' if the merchandise is entered for transportation
in bond;
(3) ``For transfer to the carrier designated in the export entry,''
if the merchandise is entered for exportation; or
(4) ``For transfer to the foreign trade zone designated in Customs
Form 214,'' if the merchandise is to be admitted to a foreign trade
zone.
[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 78-394, 43
FR 49788, Oct. 25, 1978; T.D. 86-16, 51 FR 5063, Feb. 11, 1986; T.D. 87-
75, 52 FR 20068, May 29, 1987; T.D. 90-87, 55 FR 47052, Nov. 9, 1990]
Sec. 141.112 Liens for freight, charges, or contribution in general average.
(a) Definitions. The following are general definitions for the
purposes of this section:
(1) Freight. ``Freight'' means the charges for the transportation of
the goods from the place of shipment in the foreign country to the final
destination in the United States.
(2) Charges. ``Charges'' means the charges due to or assumed by the
claimant of the lien which are incident to the shipment and forwarding
of the goods to the destination in the United States, but does not
include the purchase price, whether advanced or to be collected, nor
other claims not connected with the transportation of the goods.
(3) General average. ``General average'' means the liability to
contribution of the owners of a cargo which arises when a sacrifice of a
part of such cargo has been made for the preservation of the residue or
when money is expended to preserve the whole. It only arises from
actions impelled by necessity.
(4) Claimant. ``Claimant'' means a carrier, customs broker or the
successors or assigns of either.
(b) Notice of lien. A notice of lien for freight, charges, or
contribution in general average pursuant to section 564, Tariff Act of
1930, as amended (19 U.S.C. 1564), shall be filed with the port director
on Customs Form 3485, signed by the authorized agent of the claimant and
certified by him.
(c) Preliminary notice of lien for contribution in general average.
When the cargo of a vessel is subject to contribution in general
average, a preliminary notice thereof may be filed with the port
director and individual notices of lien filed thereafter. Upon receipt
of a preliminary notice, the port director shall withhold release of any
merchandise imported in the vessel for 2 days (exclusive of Sunday and
holidays) after such merchandise is taken into Customs custody, unless
proof is submitted that the claim for contribution in general average
has been paid or secured.
(d) Merchandise entered for immediate transportation. A notice of
lien upon merchandise entered for immediate transportation shall be
filed by the claimant with the port director at the destination.
(e) Limitations on acceptance of notice of lien. A notice of lien
shall be rejected and returned with the reason for rejection noted
thereon if it is filed after any of the following actions have been
taken concerning the merchandise:
(1) Release from Customs custody;
(2) Forfeiture under any provision of law;
(3) Sale as unclaimed or abandoned merchandise under section 491 or
559, Tariff Act of 1930, as amended (19 U.S.C. 1491 or 1559); or
(4) Receipt and acceptance of a notice of abandonment to the
Government under section 506(1) or 563(b), Tariff Act of 1930, as
amended (19 U.S.C. 1506(1) or 1563(b)).
(f) Forfeited or abandoned merchandise. The acceptance of a notice
of lien shall not in any manner affect the order of disposition and
accounting for the proceeds of sales of forfeited and abandoned property
provided for in Subpart D of part 127 and Secs. 158.44 and 162.51 of
this chapter.
(g) Bond may be required. When any doubt exists as to the validity
of a lien filed with the port director, he may require a bond on Customs
Form 301, containing the bond conditions set forth in
[[Page 40]]
Sec. 113.62 of this chapter, to hold him harmless from any liability
which may result from withholding the release of the merchandise.
(h) Satisfaction of lien. The port director shall not adjudicate any
dispute respecting the validity of any lien, but when the amount of such
lien depends upon the quantity or weight of merchandise actually landed,
the port director shall hold the lien satisfied upon the payment of an
amount computed upon the basis of the official Customs report of
quantity and weight. In all other cases, proof that the lien has been
satisfied or discharged shall consist of a written release or receipt
signed by the claimant and filed with the port director, showing payment
of the claim in full.
[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 74-114, 39
FR 32023, Apr. 3, 1974; T.D. 84-213, 49 FR 41184, Oct. 19, 1984; T.D.
88-7, 53 FR 4962, Feb. 19, 1988; T.D. 97-82, 62 FR 51771, Oct. 3, 1997]
Sec. 141.113 Recall of merchandise released from Customs custody.
(a) Merchandise not legally marked. Certain merchandise is required
to be marked or labeled pursuant to the following provisions:
(1) Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304),
pertaining to marking with country of origin;
(2) Textile Fiber Products Identification Act (15 U.S.C. 70);
(3) Wool Products Labeling Act (15 U.S.C. 68);
(4) Fur Products Labeling Act (15 U.S.C. 69); and
(5) Chapter 91, Additional U.S. Note 4, Harmonized Tariff Schedule
of the United States (HTSUS), pertaining to special marking for watch
and clock movements, cases, and dials.
If such merchandise is found after release to be not legally marked, the
port director may demand its return to Customs custody for the purpose
of requiring it to be properly marked or labeled. The demand for marking
or labeling shall be made not later than 30 days after the date of entry
in the case of merchandise examined in public stores, and places of
arrival, such as docks, wharfs, or piers. Demand may be made no later
than 30 days after the date of examination in the case of merchandise
examined at the importer's premises or such other appropriate places as
determined by the port director.
(b) Textiles and textile products. For purposes of determining
whether the country of origin of textiles and textile products subject
to the provisions of Sec. 12.130 of this chapter has been accurately
represented to Customs, the release from Customs custody of any such
textile or textile product shall be deemed conditional during the 180-
day period following the date of release. If the port director finds
during the conditional release period that a textile or textile product
is not entitled to admission into the commerce of the United States
because the country of origin of the textile or textile product was not
accurately represented to Customs, he shall promptly demand its return
to Customs custody. Notwithstanding the provisions of paragraph (h) of
this section and Sec. 113.62(l)(1) of this chapter, a failure to comply
with a demand for return to Customs custody made under this paragraph
shall result in the assessment of liquidated damages equal to the value
of the merchandise involved.
(c) Other merchandise not entitled to admission. If at any time
after entry the port director finds that any merchandise contained in an
importation is not entitled to admission into the commerce of the United
States for any reason not enumerated in paragraph (a) or (b) of this
section, he shall promptly demand the return to Customs custody of any
such merchandise which has been released.
(d) Request for samples or additional examination packages not
complied with by importer. If the importer has not promptly complied
with a request for samples or additional examination packages made by
the port director pursuant to Sec. 151.11 of this chapter, the port
director may demand the return of the necessary merchandise to Customs
custody.
(e) Demand to importer of record or actual owner. A demand for the
return of merchandise to Customs custody shall be made on the importer
of record, except that it shall be made on the actual owner if an actual
owner's declaration and superseding bond have been filed in
[[Page 41]]
accordance with Sec. 141.20 before the date of the demand.
(f) Form of demand. A demand for the return of merchandise to
Customs custody shall be made on Customs Form 4647 or other appropriate
form, or by letter. One copy, with the date of mailing or delivery noted
thereon, shall be retained by the port director and made part of the
entry record.
(g) Time limitation. A demand for the return of merchandise to
Customs custody shall not be made after the liquidation of the entry
covering such merchandise has become final.
(h) Demand not complied with. When the demand of the port director
for return of merchandise to Customs custody is not complied with,
liquidated damages shall be assessed, except in the case of merchandise
entered under chapter 98, subchapter XIII, HTSUS (19 U.S.C. 1202), in an
amount equal to the value of the merchandise not returned or three times
the value of the merchandise not returned if the merchandise is
restricted or prohibited merchandise or alcoholic beverages, as
determined at the time of entry. The amount of liquidated damages to be
assessed on merchandise entered under chapter 98, subchapter XIII, HTSUS
is set forth in Sec. 10.39(d)(3) of this chapter.
[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 74-227, 39
FR 32023, Sept. 4, 1974; T.D. 89-1, 53 FR 51262, Dec. 21, 1988; T.D. 92-
84, 57 FR 40607, Sept. 4, 1992; T.D. 93-66, 58 FR 44130, Aug. 19, 1993;
T.D. 94-95, 59 FR 61800, Dec. 2, 1994; T.D. 99-64, 64 FR 43266, Aug. 10,
1999; T.D. 01-26, 66 FR 16854, Mar. 28, 2001]
PART 142--ENTRY PROCESS--Table of Contents
Sec.
142.0 Scope.
Subpart A--Entry Documentation
142.1 Definitions.
142.2 Time for filing entry.
142.3 Entry documentation required.
142.3a Entry numbers.
142.4 Bond requirements.
142.5 [Reserved]
142.6 Invoice requirements.
142.7 Examination of merchandise.
142.8 Failure to file entry timely.
Subpart B--Entry Summary Documentation
142.11 Entry summary form.
142.12 Time for filing or submission for preliminary review.
142.13 When entry summary must be filed at time of entry.
142.14 Delinquent payment of Customs bills.
142.15 Failure to file entry summary timely.
142.16 Entry summary documentation.
142.17 One entry summary for multiple entries.
142.17a One consolidated entry summary for multiple ultimate
consignees.
142.18 Entry summary not required for prohibited merchandise.
142.19 Release of merchandise under the entry summary.
Subpart C--Special Permit for Immediate Delivery
142.21 Merchandise eligible for special permit for immediate delivery.
142.22 Application for special permit for immediate delivery.
142.23 Time limit for filing documentation after release.
142.24 Special permit.
142.25 Discontinuance of immediate delivery privileges.
142.26 Delinquent payment of Customs bills.
142.27 Failure to file documentation timely.
142.28 Withdrawal or entry summary not required for prohibited
merchandise.
142.29 Other procedures applicable.
Subpart D--Line Release
142.41 Line Release.
142.42 Application for Line Release processing.
142.43 Line Release application approval process.
142.44 Entry number range.
142.45 Use of bar code by entry filer.
142.46 Presentation of invoice and assignment of entry number.
142.47 Examinations of Line Release transactions.
142.48 Release procedure.
142.49 Deletion of C-4 Code.
142.50 Line Release data base corrections or changes.
142.51 Changing election of entry or immediate delivery.
142.52 Port-wide and multiple port acceptance of Line Release.
Authority: 19 U.S.C. 66, 1448, 1484, 1624.
Source: T.D. 79-221, 44 FR 46821, Aug. 9, 1979, unless otherwise
noted.
Sec. 142.0 Scope.
This part sets forth requirements and procedures relating to (a) the
entry of merchandise, as authorized by section 484, Tariff Act of 1930,
as amended (19 U.S.C. 1484), and (b) special permits for
[[Page 42]]
immediate delivery of merchandise, as authorized by section 448(b),
Tariff Act of 1930, as amended (19 U.S.C. 1448(b)).
Subpart A--Entry Documentation
Sec. 142.1 Definitions.
For definitions of ``entry'', ``entry summary'', ``submission'',
``filing'', ``presentation'', ``entered for consumption'', ``entered for
warehouse'', and ``entered temporarily under bond'', as these terms
relate to the entry of merchandise, see Sec. 141.0a of this chapter.
(R.S. 251, as amended, secs. 623, as amended, 624, 46 Stat. 759, as
amended (19 U.S.C. 66, 1623, 1624))
[T.D. 79-221, 44 FR 46821, Aug. 9, 1979, as amended by T.D. 84-213, 49
FR 41184, Oct. 19, 1984]
Sec. 142.2 Time for filing entry.
(a) General rule: After arrival of merchandise. Merchandise for
which entry is required shall be entered by the consignee within 5
working days after the entry of the importing vessel or aircraft, report
of the vehicle, or arrival at the port of destination in the case of
merchandise transported in bond, unless a longer time is authorized by
law or regulation, or by the port director in writing.
(b) Before arrival of merchandise--(1) Entry. The entry
documentation required by Sec. 142.3(a) may be submitted before the
merchandise arrives within the limits of the port where entry is to be
made, in which case the time of entry shall be the time specified in
Sec. 141.68(a).
(2) When entry summary serves as entry. The entry summary when it
will be filed at time of entry to serve as both the entry and the entry
summary, as provided in Sec. 142.3(b), may be submitted for preliminary
review in accordance with Secs. 141.63(a) and 142.12(a)(2).
Sec. 142.3 Entry documentation required.
(a) Contents. Except as provided in paragraph (b) of this section,
the entry documentation required to secure the release of merchandise
shall consist of the following:
(1) Entry. Customs Form 3461 (appropriately modified), except that
Customs Form 7533 (appropriately modified), in duplicate, may be used in
place of Customs Form 3461 for merchandise imported from a contiguous
country. The form used shall be prepared in accordance with
Sec. 141.61(a)(1) of this chapter.
(2) Evidence of the right to make entry. Evidence of the right to
make entry, as set forth in Sec. 141.11 of this chapter.
(3) Commercial invoice. A commercial invoice, except that in those
instances listed in Sec. 141.83(d) of this chapter where a commercial
invoice is not required, a pro forma invoice or other acceptable
documentation listed in that section may be submitted in place of a
commercial invoice.
(4) Packing list. A packing list, where appropriate.
(5) Other documentation. Other documents which may be required by
Customs or other Federal, State, or local agencies for a particular
shipment.
(6) Identification. When merchandise is imported having been sold,
or consigned, to a person in the United States, the name, street
address, and appropriate identification number of that person, as
provided in Sec. 24.5 of this chapter, shall be shown on the entry
documents (CF 3461, 3461 ALT, 7501). When, at the time of immediate
delivery, entry or release, there is no known buyer, the name, street
address, and appropriate identification number (as above) of the
premises in the United States to which the merchandise is to be
delivered must be shown on the entry or release documents.
(b) Entry summary filed at time of entry. When the entry summary is
filed at time of entry, in accordance with Sec. 142.12(a)(1) or
Sec. 142.13.
(1) Customs Form 3461 or 7533 shall not be required, and
(2) Customs Form 7501, or 3311, as appropriate (see Sec. 142.11),
shall serve as both the entry and the entry summary documentation if the
additional documentation set out in paragraphs (a)(2), (3), (4), and (5)
of this section and Sec. 142.16(b) is filed.
[[Page 43]]
(c) Extra copies. The port director may require additional copies of
the documentation.
(R.S. 251, as amended (19 U.S.C. 66), secs. 484, 624, 46 Stat. 722, as
amended, 759 (19 U.S.C. 1484, 1624); sec. 301, 80 Stat. 379 (5 U.S.C.
301), Pub. L. 95-410 (Oct. 3, 1978); Pub. L. 96-511 (Dec. 11, 1980))
[T.D. 79-221, 44 FR 46821, Aug. 9, 1979, as amended by T.D. 84-129, 49
FR 23167, June 5, 1984; T.D. 90-92, 55 FR 49884, Dec. 3, 1990]
Sec. 142.3a Entry numbers.
(a) Placement on Customs Forms. The importer or broker shall place
an 11 character entry number on the entry and corresponding entry
summary documentation. For documentation prepared on data processing
equipment, the number shall be printed directly on the form. For
manually prepared documentation, the number shall be pre-printed in a
machine readable format specified by Customs. The same number shall not
be used for more than one entry transaction.
(b) Format. The following format, including hyphens, must be used
when showing the entry number:
XXX-NNNNNNN-N
XXX represents an entry filer code assigned by Customs, NNNNNNN is a
unique number which is assigned by the broker or importer, and N is a
check digit computed from the first 10 characters based on a formula
provided by Customs.
(1) Assignment of Entry Filer Code. Customs will assign a unique 3
character (alphabetic, numeric, or alpha numeric) entry filer code to
all licensed brokers filing Customs entries. Customs will assign an
entry filer code to certain importers filing Customs entries based on
importer entry volume, frequency of entry filing, and other
considerations. The broker or importer shall use this assigned code as
the beginning three characters of the number for all Customs entries,
regardless of where the entries are filed.
(2) Entry Filer Assigned Number. For each entry, the broker or
importer shall assign a unique 7 digit number. This number shall not be
assigned to more than one transaction.
(3) Check Digit. The broker or importer is responsible for ensuring
that the check digit is computed by data processing equipment.
(c) Pulication of Entry Filer Codes. Customs shall make available
electronically a listing of filer codes and the importers, consignees,
and customs brokers assigned those filer codes. The listing will be
updated periodically.
(d) Misuse of the Entry Filer Code. The port director may refuse to
allow use of an assigned entry filer code if it is misused by the
importer or broker.
(e) Alternative Procedure. If an importer does not have an assigned
entry filer code, or if the port director, in accordance with paragraph
(d) of this section refuses to allow use of an assigned entry filer
code, the importer or broker shall obtain forms with a Customs assigned
pre-printed machine readable entry number with a computed check digit.
These forms will be available for sale by Customs and must be obtained
and used before the merchandise may be released from Customs custody.
[T.D. 86-106, 51 FR 19167, May 28, 1986, as amended by T.D. 98-25, 63 FR
12996, Mar. 17, 1998]
Sec. 142.4 Bond requirements.
(a) At the time of entry. Except as provided in Sec. 10.101(d) of
this chapter, or paragraph (c) of this section, merchandise shall not be
released from Customs custody at the time Customs receives the entry
documentation or the entry summary documentation which serves as both
the entry and the entry summary, as required by Sec. 142.3 unless a
single entry or continuous bond on Customs Form 301, containing the bond
conditions set forth in Sec. 113.62 of this chapter, executed by an
approved corporate surety, or secured by cash deposits or obligations of
the United States, as provided for in Sec. 113.40 of this chapter, has
been filed. When any of the imported merchandise is subject to a tariff-
rate quota and is to be released at a time when the applicable quota is
filled, the full rates shall be used in computing the estimated duties
to determine the amount of the bond.
(b) If entry summary is filed after entry. (1) Except as provided in
Sec. 141.102(d) of this chapter, if the entry summary is filed after the
entry, the bond filed at
[[Page 44]]
the time of entry, as required by paragraph (a) of this section or by
Sec. 142.19, shall continue to be obligated unless a superseding bond is
filed, as provided in Sec. 141.20 of this chapter, or unless a bond of
the type described in paragraph (a) of this section is filed under the
circumstances described in paragraph (b)(2) of this section. If a
superseding bond is filed, or if a bond is filed under the circumstances
described in paragraph (b)(2) of this section, the obligations of the
initial bond shall be terminated as to any liability which may accrue
after the superseding or other bond becomes effective.
(2) If entry is made in the name of an agent, supported by the
agent's bond, or in the name of a principal, supported by the
principal's bond, and the entry summary thereafter is filed in the name
of the other party, the party named in the entry summary shall file a
bond on Customs Form 301, containing the bond conditions set forth in
Sec. 113.62 of this chapter. In this circumstance, the bond obligation
of the party in whose name entry was made shall be terminated, as to
liability which may accrue after the bond filed by the party named in
the entry summary becomes effective, and the party filing the entry
summary need not file the separate declaration of the actual owner and
the superseding bond otherwise required under Sec. 141.20 of this
chapter.
(c) Waiver of surety or cash deposit. (1) The port director may
waive the requirement for surety or cash deposit on the bond required by
this section when (i) the value of the merchandise which the bond
secures does not exceed $2,500, (ii) the entry summary documentation is
filed and estimated duties, if any, are deposited prior to release of
the merchandise and (iii) the importer has not been delinquent or
otherwise remiss in any transaction with Customs.
(2) This authority to waive surety or cash deposit does not apply to
(i) quota merchandise, (ii) any type of merchandise which, in the
opinion of the port director, cannot be easily appraised or classified,
or (iii) any type of merchandise where there may be, in the opinion of
the port director based on past experience, a question of redelivery.
(R.S. 251, as amended, secs. 623, as amended, 624, 46 Stat. 759, as
amended (19 U.S.C. 66, 1623, 1624))
[T.D. 79-221, 44 FR 46821, Aug. 9, 1979, as amended by T.D. 84-213, 49
FR 41184, Oct. 19, 1984; T.D. 85-161, 50 FR 38981, Sept. 26, 1985]
Sec. 142.5 [Reserved]
Sec. 142.6 Invoice requirements.
(a) Contents. The commercial invoice, or the documentation
acceptable in place of a commercial invoice in those instances listed in
Sec. 141.83(d) of this chapter, shall be furnished with the entry and
before release of the merchandise is authorized. The commercial invoice
or other acceptable documentation shall contain:
(1) An adequate description of the merchandise.
(2) The quantities of the merchandise.
(3) The values or approximate values of the merchandise.
(4) The appropriate eight-digit subheading from the Harmonized
Tariff Schedule of the United States. If the importer is uncertain of
the appropriate subheading number, Customs shall assist him at his
request. The port director may waive this requirement if he is satisfied
that the information is not available at the time release of the
merchandise is authorized.
(5) The name and complete address of the foreign individual or firm
who is responsible for invoicing the merchandise, ordinarily the
manufacturer/seller, but where the manufacturer is not the seller, the
party who sold the merchandise for export to the U.S., or made the
merchandise available for sale.
(b) Information not required when filing entry. In addition to the
information specified in paragraph (a) of this section, the commercial
invoice or substitute document filed with the entry documentation also
may include any other invoice information required by Secs. 141.86
through 141.89 of this chapter. However, if this information does not
appear on the invoice or substitute document filed with the entry
documentation, it shall be included in the
[[Page 45]]
invoice or substitute document delivered at the time the entry summary
documentation is filed.
[T.D. 79-221, 44 FR 46821, Aug. 9, 1979; T.D. 80-26, 45 FR 3901, Jan.
21, 1980, as amended by T.D. 90-25, 55 FR 12343, Apr. 3, 1990; T.D. 90-
78, 55 FR 40167, Oct. 2, 1990]
Sec. 142.7 Examination of merchandise.
No merchandise for which the entry documentation required by
Sec. 142.3 has been filed shall be released until it has been examined,
or until adequate samples have been taken in the case of merchandise
which is to be classified and appraised by means of samples, unless this
requirement is waived by the port director in accordance with section
499, Tariff Act of 1930, as amended (19 U.S.C. 1499).
Sec. 142.8 Failure to file entry timely.
Merchandise for which timely entry is not filed as required by
Sec. 142.2 shall be treated in accordance with Sec. 4.37 and part 127 of
this chapter.
Subpart B--Entry Summary Documentation
Sec. 142.11 Entry summary form.
(a) Customs Form 7501. The entry summary shall be on Customs Form
7501 unless a different form is prescribed elsewhere in this chapter.
Customs Form 7501 shall be used for merchandise formally entered for
consumption, formally entered for warehouse, or rewarehouse in
accordance with Sec. 144.11 of this chapter, and formally entered
temporarily under bond under Sec. 10.31 of this chapter. The entry
summary for merchandise which may be entered free of duty in accordance
with Sec. 10.1 (g) or (h) of this chapter may be on Customs Form 3311
instead of on Customs Form 7501. For merchandise entitled to be entered
under an informal entry, see Sec. 143.23 of this chapter.
(b) Extra copies. The port director may require additional copies of
the entry summary.
(R.S. 251, as amended (19 U.S.C. 66), secs. 484, 624, 46 Stat. 722, as
amended, 759 (19 U.S.C. 1484, 1624); sec. 301, 80 Stat. 379 (5 U.S.C.
301), Pub. L. 95-410 (Oct. 3, 1978); Pub. L. 96-511 (Dec. 11, 1980))
[T.D. 79-221, 44 FR 46821, Aug. 9, 1979, as amended by T.D. 84-129, 49
FR 23167, June 5, 1984; T.D. 84-213, 49 FR 41185, Oct. 19, 1984]
Sec. 142.12 Time for filing or submission for preliminary review.
(a) At option of importer--(1) Filing. Except as provided in
Sec. 142.13, the importer may file the entry summary documentation at
the time of entry in which case the entry summary, with estimated duties
attached, shall serve as both the entry and the entry summary.
(2) Submission for preliminary review. If the importer intends to
file the entry summary documentation at the time of entry, he may submit
the entry summary documentation for preliminary review before arrival of
the merchandise, in accordance with Sec. 141.63(a) of this chapter.
After preliminary review is completed, the entry summary shall be
returned to the importer for filing in accordance with paragraph (a)(1)
of this section.
(b) When required. If the importer is not required to file the entry
summary documentation at the time of entry under the provisions of
Sec. 142.13, or if he does not elect to do so, the entry summary
documentation shall be filed, with estimated duties attached, within 10
working days after the time of entry.
(c) Estimated duties. Estimated duties, if any, shall be deposited
in accordance with the provisions of subpart G of part 141 of this
chapter.
Sec. 142.13 When entry summary must be filed at time of entry.
(a) Authority of port director. The port director may require that
the entry summary documentation be filed and
[[Page 46]]
that estimated duties, if any, be deposited at the time of entry before
the merchandise is released if the importer:
(1) Has failed repeatedly to file timely entry summary documentation
without justification,
(2) Has not taken prompt action to settle a claim for liquidated
damages issued under Sec. 142.15 for failure to file entry summary
documentation timely, or a claim for liquidated damages issued under the
basic importation and entry bond for failure to deposit estimated
duties, taxes and charges timely, as provided in such bond. ``Prompt
action'' means that the importer, within the time specified in a claim
for liquidated damages, shall petition for relief or pay the amount
claimed and, in appropriate cases, file the entry summary documentation
and deposit estimated duties, if any, or
(3) Has repeatedly delivered entry summary documentation, which is
incomplete or which contains erroneous information.
(4) Is substantially or habitually delinquent in the payment of
Customs bills. See Sec. 142.14.
(b) Special classes of merchandise--(1) Quota-class merchandise.
Quota-class merchandise shall not be released upon delivery of entry
documentation before presentation of:
(i) An entry summary for consumption with estimated duties attached;
or
(ii) A withdrawal for consumption with estimated duties attached; or
(iii) An entry summary for consumption, without the estimated duties
attached, if the entry/entry summary information and a valid scheduled
statement date have been successfully received by Customs via the
Automated Broker Interface. (See part 132 and Sec. 24.25 of this
chapter.)
(2) Other classes of merchandise. Entry summary documentation, with
estimated duties attached, or a withdrawal for consumption with
estimated duties attached, or an entry summary for consumption, without
the estimated duties attached if the entry/entry summary information and
a valid scheduled statement date have previously been transmitted to
Customs via the Automated Broker Interface (see Sec. 24.25 of this
chapter) shall be filed at the time of entry before release of any other
merchandise of a class designated by Customs Headquarters.
(c) [Reserved]
(d) Brokers; restriction. A broker shall not circumvent an action
taken under this section by applying for release of the importer's
merchandise in the broker's name and under the broker's bond.
[T.D. 79-221, 44 FR 46821, Aug. 9, 1979, as amended by T.D. 89-104, 54
FR 50498, Dec. 7, 1989; T.D. 93-37, 58 FR 30984, May 28, 1993; T.D. 95-
77, 60 FR 50020, Sept. 27, 1995]
Sec. 142.14 Delinquent payment of Customs bills.
The following procedure shall be followed if an importer is
substantially or habitually delinquent in the payment of Customs bills:
(a) Notice. The importer shall be advised in writing by the port
director in which he is substantially or habitually delinquent that he
shall file the entry summary documentation with estimated duties
attached, before his merchandise may be released from Customs custody at
that port. The notice shall state the reason for the action and advise
the importer that if payment of all his delinquent Customs bills is not
made within 10 working days from the date of the notice, he shall be
required to file the entry summary document with estimated duties
attached, before his merchandise may be released. In either case, the
entry summary shall serve as both the entry and the entry summary.
(b) Removal of requirement by port. If the importer pays all his
delinquent Customs bills within 10 working days after the date of the
notice, the requirement shall be removed, and the importer need file
only the entry documentation specified in Sec. 142.3 to secure release
of his merchandise.
(c) Removal of requirement by Headquarters. If the importer has not
paid all his delinquent Customs bills within 10 working days after the
date of the notice, he also shall be required to file the entry summary
documentation, with estimated duties attached, at each Customs port. In
this case, the entry summary shall serve as both the entry and the entry
summary. This requirement shall remain in effect in
[[Page 47]]
each port of entry until notification is received from Headquarters that
the requirement is removed and that the importer need submit only the
entry documentation listed in Sec. 142.3 to secure release of his
merchandise.
Sec. 142.15 Failure to file entry summary timely.
If the entry summary documentation is not filed timely, the port
director shall make an immediate demand for liquidated damages in the
entire amount of the bond in the case of a single entry bond. When the
transaction has been charged against a continuous bond, the demand shall
be for the amount that would have been demanded if the merchandise had
been released under a single entry bond. Any application to cancel
liquidated damages incurred shall be made in accordance with part 172 of
this chapter.
(R.S. 251, as amended, secs. 623, as amended, 624, 46 Stat. 759, as
amended (19 U.S.C. 66, 1623, 1624))
[T.D. 79-221, 44 FR 46821, Aug. 9, 1979, as amended by T.D. 84-213, 49
FR 41185, Oct. 19, 1984]
Sec. 142.16 Entry summary documentation.
(a) Entry summary not filed at time of entry. When the entry
documentation is filed before the entry summary documentation, one copy
of the entry document and the commercial invoice, or the documentation
filed in place of a commercial invoice in the instances listed in
Sec. 141.83(d) of this chapter, shall be returned to the importer after
Customs authorizes release of the Merchandise. The importer may use
these documents in preparing the entry summary, Customs Form 7501, and
shall file them with the entry summary documentation within the time
period stated in Sec. 142.12(b). The entry summary documentation also
shall include any other documents required for a particular shipment
unless a bond for missing documents is on file, as provided in
Sec. 141.66 of this chapter.
(b) Entry summary filed at time of entry. When the entry summary
documentation is filed at time of entry, the documentation listed in
Sec. 142.3 shall be filed at the same time, except that Customs Form
3461 or 7533 shall not be required. The importer also shall file any
additional invoice required for a particular shipment.
(R.S. 251, as amended (19 U.S.C. 66), secs. 484, 624, 46 Stat. 722, as
amended, 759 (19 U.S.C. 1484, 1624); sec. 301, 80 Stat. 379 (5 U.S.C.
301), Pub. L. 95-410 (Oct. 3, 1978); Pub. L. 96-511 (Dec. 11, 1980))
[T.D. 79-221, 44 FR 46821, Aug. 9, 1979; T.D. 80-26, 45 FR 3901, Jan.
21, 1980, as amended by T.D. 84-129, 49 FR 23168, June 5, 1984]
Sec. 142.17 One entry summary for multiple entries.
(a) Requirements. Except as provided in paragraph (b) of this
section, the port director may permit the filing of one entry summary
for merchandise the subject of separate entries if:
(1) The merchandise has the same country of exportation, and the
same country of origin,
(2) The merchandise arrives by land, by the same vessel or by the
same air carrier,
(3) The merchandise is consigned to the same consignee,
(4) The time between the date of the first entry and the date of the
last entry does not exceed 1 week,
(5) The entry summary document is filed within 10 working days from
the date of the first entry, and
(6) Each entry is identified separately by entry number on the entry
summary.
(b) Merchandise not eligible. One entry summary shall not be used
for multiple entries of the following:
(1) Quota-class merchandise,
(2) Prohibited merchandise,
(3) Merchandise subject to restrictions which require processing and
documentation more frequently than on a weekly basis,
(4) Merchandise for which liquidation has been withheld, and
(5) Merchandise classifiable under the same Harmonized Tariff
Schedule of the United States subheading number, to the eight-digit
level having different rates of duty for which entries or immediate
transportation entries have been filed. However, this provision is not
applicable in the following circumstances:
(i) Entries. Entries may be consolidated if the time of entry is:
[[Page 48]]
(A) Before the date of change in rate of duty, or
(B) On or after the date of change in rate of duty.
(ii) Immediate transportation entries. Immediate transportation
entries may be consolidated if the date of acceptance is:
(A) Before the date of change in the rate of duty, or
(B) On or after the date of change in rate of duty.
(c) Entry documentation not in proper form. If an entry summary
covering multiple entries refers to entry documentation which is not in
proper form, the entry summary and the entry documentation shall be
returned for correction.
[T.D. 79-221, 44 FR 46821, Aug. 9, 1979, as amended by T.D. 89-1, 53 FR
51262, Dec. 21, 1988]
Sec. 142.17a One consolidated entry summary for multiple ultimate consignees.
(a) Applicability. The port director may permit a broker as nominal
consignee to file a consolidated entry summary in his own name under his
own bond covering shipments of like or similar merchandise consigned to
various ultimate consignees provided that all the merchandise is:
(1) Imported on the same day,
(2) Itemized as to each category of merchandise by Harmonized Tariff
Schedule of the United States Annotated subheading to the ten-digit
level, and
(3) Released on the same day, either under the entry documentation
specified in Sec. 142.3, or under a special permit for immediate
delivery. A consolidated entry summary may be filed for merchandise
arriving by land, by the same vessel, or by the same air carrier.
(b) Information required on the entry summary--(1) Separate listing
according to ultimate consignee. The broker shall list separately on the
face of the consolidated entry summary the merchandise for each ultimate
consignee, together with the appropriate entry or special permit
numbers.
(2) If different land carriers are involved. If merchandise arriving
by different land carriers is included on one entry summary, necessary
information pertaining to each carrier shall be shown on the face of the
entry summary, related to the applicable shipment.
[T.D. 79-221, 44 FR 46821, Aug. 9, 1979, as amended by T.D. 89-1, 53 FR
51262, Dec. 21, 1988]
Sec. 142.18 Entry summary not required for prohibited merchandise.
(a) Exportation or destruction of prohibited merchandise. If
merchandise released at time of entry is later found to be prohibited,
the port director shall demand its return to Customs custody in
accordance with Sec. 141.113 of this chapter, and an entry summary and
the deposit of estimated duties, if any, shall not be required provided:
(1) An entry for exportation, Customs Form 7512, or an application
to destroy the merchandise under Customs supervision is made within 10
days after the time of entry, and the exportation or destruction is
accomplished promptly, or
(2) An entry for transportation and exportation, Customs Form 7512,
is made within 10 days after the time of entry and domestic carriage of
the merchandise does not conflict with the requirements of another
Federal agency.
(b) Procedures for exportation or destruction. The exportation or
destruction of prohibited merchandise as required by paragraph (a) shall
be in accordance with Secs. 158.41 and 158.45(c) of this chapter.
Sec. 142.19 Release of merchandise under the entry summary.
Merchandise, for which an entry summary serves as both an entry and
an entry summary, shall not be released from Customs custody until a
bond has been filed, or the entry has been liquidated, as follows:
(a) Bond. Merchandise not designated for examination may be released
to, or upon the order of, the carrier if a bond is filed on Customs Form
301, containing the bond conditions set forth in Sec. 113.62 of this
chapter. Merchandise designated for examination may be released under
the bond after examination has been completed if:
(1) It has been found to be truly and correctly invoiced,
[[Page 49]]
(2) It is entitled to admission into the commerce of the United
States, and
(3) Its release is not precluded by any law or regulation. If
merchandise is entered by or on behalf of a United States Government
department or agency, the stipulation prescribed in Sec. 141.102(d) of
this chapter shall be accepted in place of a bond.
(b) After liquidation. If a bond has not been filed in accordance
with paragraph (a) of this section, the merchandise shall not be
released before:
(1) The entry has been liquidated and the full amount of all duties
and taxes due, including dumping or other special duties and charges,
has been paid, or the right to free entry established.
(2) The port director determines that the merchandise may be
admitted into the commerce of the United States, and
(3) All documents relating to the merchandise which are required by
law or regulation have been filed.
(R.S. 251, as amended, secs. 623, as amended, 624, 46 Stat. 759, as
amended (19 U.S.C. 66, 1623, 1624))
[T.D. 79-221, 44 FR 46821, Aug. 9, 1979, as amended by T.D. 84-213, 49
FR 41185, Oct. 19, 1984]
Subpart C--Special Permit for Immediate Delivery
Sec. 142.21 Merchandise eligible for special permit for immediate delivery.
Merchandise may be released under a special permit for immediate
delivery, in accordance with section 448(b), Tariff Act of 1930, as
amended (19 U.S.C. 1448(b)), in the following circumstances:
(a) Contiguous countries. At the discretion of the port director,
merchandise arriving by land from Canada or Mexico may be released under
a special permit for immediate delivery provided the importer has on
file a bond on Customs Form 301, containing the bond conditions set
forth in Sec. 113.62 of this chapter. An entry summary shall be filed in
accordance with Sec. 142.22(b)(1), and estimated duties, if any, shall
be deposited, within the time period specified in Sec. 142.23 for all
merchandise from contiguous countries released under a special permit
except for fresh fruits and vegetables for human consumption released
under the provisions of paragraph (b) of this section.
(b) Fresh fruits and vegetables. (1) An application for a special
permit for immediate delivery may be made for the transportation of
fresh fruits and vegetables for human consumption arriving from Canada
or Mexico to the importer's premises within the port of importation, but
removed from the area immediately contiguous to the border.
(2) The application shall be accompanied by a continuous bond on
Customs Form 301, containing the bond conditions set forth in
Sec. 113.62 of this chapter.
(3) The fresh fruits and vegetables shall be transported to the
importer's premises in the vehicles in which they crossed the border or,
if transshipment is necessary in vehicles provided by the importer. The
fresh fruits and vegetables may be examined at the importer's premises.
Those portions without commercial value may be disposed of in accordance
with the provisions of Sec. 158.11(b) of this chapter, and the balance
shall be entered for consumption or transported in bond under an entry
for immediate transportation without appraisement or under an entry for
transportation and exportation.
(c) Agency of U.S. Government. Merchandise may be released under the
immediate delivery procedure if the shipment is consigned to or for the
account of any agency or office of the United States Government, or to
an officer or official of any such agency in his official capacity, as
provided in Sec. 10.101 of this chapter.
(d) Articles of a trade fair. Articles for a trade fair may be
released under the immediate delivery procedure, as provided in
Sec. 147.13 of this chapter.
(e) Quota-class merchandise--(1) Tariff rate. At the discretion of
the port director, merchandise subject to a tariff-rate quota may be
released under a special permit for immediate delivery provided the
importer has on file a bond on Customs Form 301, containing the bond
conditions set forth in Sec. 113.62 of this chapter. An entry summary
shall be properly presented pursuant to Sec. 132.1 of this chapter
within the time specified in Sec. 142.23, or within the quota period,
whichever expires first. If proper presentation is not made until after
[[Page 50]]
the tariff-rate quota is filled, the merchandise shall not be entitled
to the quota rate of duty, and the importer shall pay duties at the
over-quota rate.
(2) Absolute. At the discretion of the port director, perishable
merchandise of a class approved by Customs Headquarters which is subject
to an absolute quota may be released under a special permit for
immediate delivery for removal to the importer's premises, or to any
other location approved by the port director, until an entry summary is
properly presented pursuant to Sec. 132.1 of this chapter. A proper
entry summary must be presented for merchandise so released within the
time specified in Sec. 142.23, or within the quota period, whichever
expires first. If the absolute quota is filled before the importer has
properly presented an entry summary, he may either present an entry
summary for warehouse or, under Customs supervision, export or destroy
the merchandise.
(f) Release from warehouse followed by warehouse withdrawal for
consumption. Merchandise may be released from warehouse under a special
permit:
(1) At the discretion of the port director when:
(i) The warehouse is located a considerable distance from the
customhouse and actual release of the merchandise from the warehouse may
not be effected within the next full business day after the day of the
payment of duty, and
(ii) The port has sufficient manpower to permit such practice;
(2) The importer shall have on file a bond on Customs Form 301,
containing the bond conditions set forth in Sec. 113.62 of this chapter;
and
(3) The immediate delivery permit shall be annotated to state that a
warehouse withdrawal for consumption will be filed for this merchandise.
(g) When authorized by Headquarters. Headquarters may authorize the
release of merchandise under the immediate delivery procedure in
circumstances other than those described in paragraphs (a), (b), (c),
(d), (e), and (f) of this section provided a bond on Customs Form 301,
containing the bond conditions set forth in Sec. 113.62 of this chapter
is on file.
(R.S. 251, as amended, secs. 623, as amended, 624, 46 Stat. 759, as
amended (19 U.S.C. 66, 1623, 1624))
[T.D. 79-221, 44 FR 46821, Aug. 9, 1979, as amended by T.D. 81-260, 46
FR 49842, Oct. 8, 1981; T.D. 84-213, 49 FR 41185, Oct. 19, 1984; T.D.
89-104, 54 FR 50499, Dec. 7, 1989]
Sec. 142.22 Application for special permit for immediate delivery.
(a) Form. An application for a special permit for immediate delivery
shall be made on Customs Form 3461 supported by the documentation
provided for in Sec. 142.3, except that a commercial invoice shall not
be required. Instead of a commercial invoice, the importer may deliver
to Customs a pro forma invoice, waybill, or other document setting forth
an adequate description of the merchandise and the quantities, together
with the values or approximate values when values are needed for the
purpose of examination. If the merchandise is to be released under a
term special permit, the documentation also shall show the term special
permit number, as provided for in Sec. 142.24.
(b) Customs custody. Merchandise for which a special permit for
immediate delivery has been issued under Sec. 142.21 of this part shall
be considered to remain in Customs custody until the filing of one of
the following:
(1) An entry summary for consumption, with estimated duties
attached; an entry summary for consumption without estimated duties
attached, if entry/entry summary information and a valid scheduled
statement date (pursuant to Sec. 24.25 of this chapter) have
successfully been received by Customs via the Automated Broker
Interface; an entry summary for warehouse; or an entry summary for entry
temporarily under bond, which may be filed in any of the circumstances
under Sec. 142.21 of this part except for merchandise released from
warehouse under Sec. 142.21(f) of this part;
(2) A withdrawal for consumption, with estimated duties attached,
which shall be filed only for merchandise released from warehouse under
Sec. 142.21(f) of this part;
(3) An entry for transportation and exportation, immediate
transportation
[[Page 51]]
without appraisement, or direct exportation, which shall be filed in
those circumstances under Sec. 142.21(b) and (e)(2) of this part; or
entry for transportation and exportation, or direct exportation, which
shall be filed in the circumstances under Sec. 142.28 of this part or
(4) An application to destroy, which shall be filed in those
circumstances under Secs. 142.21(b) and (e)(2), and Sec. 142.28 of this
part.
(R.S. 251, as amended, secs. 623, as amended, 624, 46 Stat. 759, as
amended (19 U.S.C. 66, 1623, 1624))
[T.D. 79-221, 44 FR 46821, Aug. 9, 1979, as amended by T.D. 81-260, 46
FR 49842, Oct. 8, 1981; T.D. 89-104, 54 FR 50499, Dec. 7, 1989]
Sec. 142.23 Time limit for filing documentation after release.
The applicable documentation described in Sec. 142.22(b) shall be
filed, and estimated duties, if any, shall be deposited, within 10
working days after the merchandise or any part of the merchandise is
authorized for release under a special permit for immediate delivery or,
for quota class merchandise within the quota period, whichever expires
first.
[T.D. 79-221, 44 FR 46821, Aug. 9, 1979; T.D. 80-26, 45 FR 3901, Jan.
21, 1980; T.D. 98-34, 63 FR 19399, Apr. 20, 1998]
Sec. 142.24 Special permit.
(a) Conditions for issuance. At the discretion of the port director,
a special permit for immediate delivery may be issued on Customs Form
3461, appropriately modified, for a class or classes of merchandise
particularly described in the application for the permit.
(b) Notation of value for each shipment. When applying for the
release of a shipment of merchandise under a special permit for
immediate delivery, the importer shall note a value for the shipment on
the documentation presented. The value so noted shall not be less than
the invoice value.
(R.S. 251, as amended, secs. 623, as amended, 624, 46 Stat. 759, as
amended (19 U.S.C. 66, 1623, 1624))
[T.D. 79-221, 44 FR 46821, Aug. 9, 1979, as amended by T.D. 84-213, 49
FR 41185, Oct. 19, 1984]
Sec. 142.25 Discontinuance of immediate delivery privileges.
(a) Authority of port director. The port director may discontinue
immediate delivery privileges if the importer:
(1) Has failed repeatedly to file the applicable Customs
documentation set forth in Sec. 142.22(b) timely without justification,
or
(2) Has not taken prompt action to settle a claim for liquidated
damages issued under Sec. 142.27 for failure to file the applicable
Customs documentation set forth in Sec. 142.22(b) timely, or a claim for
liquidated damages issued under the basic importation and entry bond for
failure to deposit estimated duties, taxes and charges timely, as
provided in such bond. ``Prompt action'' means that the importer, within
the time specified in a claim for liquidated damages shall petition for
relief or pay the amount claimed and, file the applicable documentation
and deposit estimated duties, if any.
(3) Has repeatedly delivered documentation required by
Sec. 142.22(b) which is incomplete or which contains erroneous
information.
(4) Is substantially or habitually delinquent in the payment of
Customs bills. See Sec. 142.26.
(b) Brokers; restriction. A broker shall not circumvent an action
taken under this section by applying for the immediate release of the
importer's merchandise in the broker's name and under the broker's bond.
[T.D. 79-221, 44 FR 46821, Aug. 9, 1979, as amended by T.D. 93-37, 58 FR
30984, May 28, 1993; T.D. 95-77, 60 FR 50020, Sept. 27, 1995]
Sec. 142.26 Delinquent payment of Customs bills.
The following procedures shall be followed if an importer is
substantially or habitually delinquent in the payment of Customs bills:
(a) Notice. The importer shall be advised in writing by the director
of the port in which he is substantially or habitually delinquent that
his immediate delivery privileges have been suspended. The notice shall
state the reason for the action and advise the importer that if payment
of all his delinquent Customs bills is not made within 10 working days
from the date of the
[[Page 52]]
notice, the importer's immediate delivery privileges also shall be
suspended at all Customs ports.
(b) Reinstatement of privileges by port. If the importer pays all
his delinquent Customs bills within 10 working days after the date of
the notice, the suspension shall be removed, and the importer's
immediate delivery privileges shall be reinstated.
(c) Reinstatement of privileges by Headquarters. If the importer has
not paid all his delinquent Customs bills within 10 working days after
the date of the notice, his immediate delivery privileges shall be
suspended at all Customs ports. This suspension shall remain in effect
in each port of entry until notification is received from Headquarters
that the suspension is removed and that the importer's immediate
delivery privileges have been reinstated.
Sec. 142.27 Failure to file documentation timely.
If the applicable Customs documentation set forth in Sec. 142.22(b)
is not filed within the time provided in Sec. 142.23, the port director
shall make an immediate demand for liquidated damages in the amount of
the bond in the case of a single entry bond. When the transaction has
been charged against a continuous bond, the demand shall be for the
amount that would have been demanded if the merchandise had been
released under a single entry bond. Any application for cancellation of
liquidated damages incurred shall be made in accordance with part 172 of
this chapter.
(R.S. 251, as amended, secs. 623, as amended, 624, 46 Stat. 759, as
amended (19 U.S.C. 66, 1623, 1624))
[T.D. 79-221, 44 FR 46821, Aug. 9, 1979, as amended by T.D. 84-213, 49
FR 41185, Oct. 19, 1984]
Sec. 142.28 Withdrawal or entry summary not required for prohibited merchandise.
(a) Exportation or destruction of prohibited merchandise. If
merchandise released under a special permit for immediate delivery later
is found to be prohibited, the port director shall demand its recall in
accordance with Sec. 141.113 of this chapter (applicable to the recall
of merchandise released from Customs custody), and withdrawal or entry
summary documentation and the deposit of estimated duties, if any, shall
not be required provided:
(1) The merchandise is exported or destroyed under Customs
supervision within the time limit for entry specified in Sec. 142.23, or
(2) An entry for exportation or for transportation and exportation
on Customs form 7512, or an application to destroy the merchandise, is
made within the specified time limit, and the exportation or destruction
is accomplished promptly.
(b) Procedures for exportation or destruction. The exportation or
destruction of prohibited merchandise required by paragraph (a) of this
section shall be under the same procedures as exportation or destruction
of prohibited merchandise covered by a consumption entry with remission
or refund of duties. See Secs. 158.41 and 158.45(c) of this chapter.
(c) Notation on exportation entry. An entry for exportation or for
transportation and exportation of prohibited merchandise for which no
entry summary for consumption has been filed shall be stamped or
imprinted conspicuously with the legend:
Prohibited Merchandise, No Other Entry Filed
Sec. 142.29 Other procedures applicable.
Merchandise released under a special permit for immediate delivery
shall be subject to the same procedures applicable to all other imported
merchandise, unless specific procedures are set forth in this subpart.
Subpart D--Line Release
Source: T.D. 92-93, 57 FR 44093, Sept. 24, 1992, unless otherwise
noted.
Sec. 142.41 Line Release.
Line Release is an automated system designed to release and tract
repetitive shipments. It is a method of entry or immediate delivery
extended to importers of merchandise which Customs deems to be
repetitive and high volume. Line Release may be used only at locations
approved by Customs for handling Line Release. At certain high-
[[Page 53]]
risk locations along the land borders of the United States (the
locations to be published in the Federal Register), which are approved
by Customs for handling Line Release, the use of Line Release for
particular shipments may be denied by Customs unless the imported
merchandise is transported by carriers that participate in the Land
Border Carrier Initiative Program (see, subpart H of part 123 of this
chapter).
[T.D. 92-93, 57 FR 44093, as amended by T.D. 99-2, 64 FR 33, Jan. 4,
1999]
Sec. 142.42 Application for Line Release processing.
In order to obtain approval for processing import transactions
through Line Release, a broker or importer filing its own entries (entry
filer) must submit an application to the port director, signed by the
entry filer, in a format described as a Line Release Data Loading Sheet.
The application must be accompanied by a representative sample of an
actual commercial invoice for the products sought to be processed under
Line Release. The Line Release Data Loading Sheet must contain the
following information with each information element appearing on a
separate line.
(a) Port where application is being made.
(b) Initiating Company Information: name, address, city, state,
contact person, phone number of contact person, and signature.
(c) Listing of all ports in which the initiating company has filed a
similar application for Line Release.
(d) Country of origin codes (ISO codes from Annex B of HTSUS) for
the merchandise.
(e) Shipper or manufacturer information: Name, address, city,
province/state, country, postal code, indication by noting ``M'' or
``S'' whether this information relates to a manufacturer (M) or a
shipper (S), and manufacturer identification number of the shipper or
manufacturer.
(f) Importer information (if importer is different than filer):
Name, address, city, state and country, zip code, importer number, bond
number, and surety code.
(g) Entry filer information: Name, importer number, filer code, bond
number, and surety code.
(h) Product information: Product description, manifest unit of
measure, HTSUS number described to sub-heading level for particular
product or range of HTSUS numbers at sub-heading levels for multiple
products for which Line Release is sought.
(i) Election of whether the Line Release transaction is to be
considered an entry or an immediate delivery.
Sec. 142.43 Line Release application approval process.
(a) Port review. The port director shall review each Line Release
application to determine whether the shipments qualify for Line Release
processing. The port director may contact the applicant for further
information, if necessary. An application that fails to elect whether
the Line Release transaction is to be considered an entry or an
immediate delivery will be returned to the applicant. If all required
information is submitted, the application will be forwarded to
Headquarters for final processing.
(b) Assignment of C-4 Codes. A C-4 Code (Common Commodity
Classification Code), which is a unique code identifying the shipper or
manufacturer, importer, entry filer, and the product for each Line
Release shipment, shall be assigned by Headquarters to each application
approved for Line Release. Headquarters shall annotate each approved
application with a C-4 Code and return the application to the port
director who shall return the approved application to the entry filer.
(c) Denial of Line Release application. If the port director is
considering the denial of a Line Release application, consideration
shall be given to whether an application by the same filer for the same
transaction has been approved at another port. If there is not an
approved application at another port and the port director determines
that the application shall be denied, the application shall be noted
denied and returned to the entry filer without a C-4 Code annotation by
the port director. If an application has been approved at another port,
but the port director still questions whether the application
[[Page 54]]
should be approved at his port, the port director shall forward the
application to the Assistant Commissioner, Office of Information
Management. The Office of Information and Technology will review the
application and will notify the port director of the final
determination.
Sec. 142.44 Entry number range.
After an application for Line Release has received final approval,
filers must provide the port director, in writing, with a range of entry
numbers for use in the system so that an entry number can be assigned
automatically to each Line Release transaction. For the purposes of this
subpart, ``entry number'', when the release is an immediate delivery,
merely refers to the Line Release transaction number; this number does
not become the actual entry number until an entry for the merchandise
released under the immediate delivery procedure is filed. A separate
range must be provided for each Line Release site at the port. These
entry numbers shall be used for assignment within the Line Release
system. Entry filers shall not assign these numbers to other entry
transactions.
Sec. 142.45 Use of bar code by entry filer.
(a) Printing of C-4 Code. Upon receipt of an approved Line Release
application, the entry filer, in accordance with instructions from the
port director, shall preprint invoices with the C-4 Code in bar code and
alpha-numeric format or print labels with the necessary information. Bar
codes shall be printed in accordance with the specifications stated in
Customs Publication 561 (Line Release Overview). Labels or preprinted
invoices also shall state the name of the shipper or manufacturer of the
product and the name of the importer of record, if other than the entry
filer, above the bar code and the name of the entry filer and a product
description below the bar code.
(b) Multiple commodity processing. Multiple commodity processing
allows more than one product to be released under one entry number. The
shipper/manufacturer, importer of record and the entry filer must be the
same. The product description is the only variable allowed. The
commodities should be listed on one invoice with C-4 Code labels for
each commodity attached to the invoice.
(c) Distribution of labels. If labels are used, the labels shall be
affixed to the invoices in accordance with instructions from the port
director. The entry filer may either affix the labels or distribute the
labels to the shippers/manufacturers and instruct them in the use and
placement of the labels.
Sec. 142.46 Presentation of invoice and assignment of entry number.
(a) Presentation of invoice. When merchandise that has been approved
for Line Release is imported at a Line Release site, the carrier,
importer or filer shall present Customs with an invoice with the bar
code or codes printed or affixed and, according to the method of
transportation, the appropriate manifest document.
(b) Verification of data. If after scanning the bar code at the Line
Release site, the Customs officer verifies the data on the bar code with
the information on the invoice, he will key the quantity on the invoice
and an entry number will be automatically assigned to the transaction.
If there are any differences between the system data and the invoice and
bar code, including any differences in entry filer, the Customs officer
shall order an examination.
(c) Other agency documentation. If the Line Release shipment
requires other agency documentation, the Customs officer at the Line
Release site will be alerted to that requirement electronically when he
verifies the data on the bar code with the information on the invoice.
If the required form is presented to the officer with the documentation
package, the shipment may be released.
Sec. 142.47 Examinations of Line Release transactions.
(a) General. Merchandise imported under Line Release generally may
be released without further Customs processing. Customs, however, may
choose to inspect any Line Release shipment. Examinations may be either
specifically ordered by the Customs officer or random.
[[Page 55]]
(b) Voiding of Line Release Transaction. Customs may void a Line
Release transaction for the following reasons: Because of an
examination, because a carrier transporting the Line Release merchandise
is not a participant in the Land Border Carrier Initiative Program
(LBCIP), or because a driver or conveyance is not authorized in
accordance with the LBCIP. If this occurs, Customs will return the
invoice to the carrier, and the entry filer, in order to enter
merchandise, shall prepare and submit either a CF 3461 or 3461
Alternate.
[T.D. 92-93, 57 FR 44093, Sept. 24, 1992, as amended by T.D. 99-2, 64 FR
33, Jan. 4, 1999]
Sec. 142.48 Release procedure.
(a) General. When the Customs officer at the Line Release site
determines that a shipment is ready for release, release data,
consisting of the entry number, the date and time of release, the
inspector's badge number, the quantity and unit of measure, and the C-4
Code will be printed on the invoice and the manifest document and, when
other agency documentation is presented, may be printed on that
documentation. The invoice shall be returned to the entry filer and the
manifest document shall be retained by Customs.
(b) Notification to non-ABI participants. The returned invoice with
the release data shall be the release notification to non-ABI
participants.
(c) Notification to ABI participants. If the Line Release entry
filer is an operational ABI participant, the filer shall receive an
electronic notification of the release consisting of the importer of
record number, the port of entry, the filer code, the entry number, the
date and time of release, the manufacturer code, the quantity and unit
of measure, the release site, the HTSUS number(s), the C-4 Code and the
country or countries of origin.
Sec. 142.49 Deletion of C-4 Code.
(a) By Customs. A port director may temporarily or permanently
delete an entry filer's C-4 Code without providing the participant with
any justification and without prior notification in cases of willfulness
or when public health, interest, or safety so requires, thereby revoking
the filer's use of Line Release.
(b) By entry filer. Entry filers may delete C-4 Codes from Line
Release by notifying the port director in writing on a Deletion Data
Loading Sheet. Such notification shall state the C-4 Code which is to be
deleted, the port where the C-4 Code is to be deleted and the reason for
the requested deletion. A copy of the originally approved Data Loading
Sheet must be submitted with the Deletion Data Loading Sheet. If only a
temporary deletion is desired, the filer shall state the requested
effective date for the deletion and the date the C-4 Code is requested
to be returned to Line Release processing.
Sec. 142.50 Line Release data base corrections or changes.
The applicant shall notify the port director of any changes in
names, importer or filer numbers or bond information on a Line Release
Data Loading Sheet as soon as possible. Notification shall be
accomplished by the submission of a copy of the original loading sheet
with a Correction Data Loading Sheet.
Sec. 142.51 Changing election of entry or immediate delivery.
An applicant who has already received a C-4 Code and wishes to
change the election chosen on his Line Release application as to whether
the release should be considered an entry or an immediate delivery must
submit a letter requesting such change to the port director where the C-
4 Code is used. This letter must include the C-4 Code to be changed and
the date the change is to be effective. If the requested change is for a
temporary time period, the letter shall include the date the releases
are to return to the release type originally requested. Applications
that fail to state the effective dates of the changes requested will be
returned to the applicant.
Sec. 142.52 Port-wide and multiple port acceptance of Line Release.
(a) Port-wide processing. If a C-4 Code has been approved by the
port director, the C-4 Code may be used at any Line Release site at the
port.
[[Page 56]]
(b) Multiple port processing. In order for a C-4 Code approved at
one port to be used at another port, the entry filer must submit an
application to the port director of the other port. While uniform
criteria shall be applied to approving similar shipments for Line
Release at all ports, a port director may exercise his discretion to
deny Line Release at his port even though a similar shipment may be
approved at another port.
PART 143--SPECIAL ENTRY PROCEDURES--Table of Contents
Sec.
143.0 Scope.
Subpart A--Automated Broker Interface
143.1 Eligibility.
143.2 Application.
143.3 Action on application.
143.4 Confidentiality of data.
143.5 System performance requirements.
143.6 Failure to maintain performance standards.
143.7 Revocation of ABI participation.
143.8 Appeal of suspension or revocation.
Subpart B--Appraisement Entry
143.11 Merchandise eligible for appraisement entry.
143.12 Form of entry.
143.13 Documents to be presented with entry.
143.14 Payment of additional expenses.
143.15 Deposit of estimated duties and taxes.
143.16 Substitution of warehouse entry.
Subpart C--Informal Entry
143.21 Merchandise eligible for informal entry.
143.22 Formal entry may be required.
143.23 Form of entry.
143.24 Preparation of Customs Form 7501 and Customs Form 368 or 368A
(serially numbered).
143.25 Information on entry form.
143.26 Party who may make informal entry of merchandise.
143.27 Invoices.
143.28 Deposit of duties and release of merchandise.
Subpart D--Electronic Entry Filing
143.31 Applicability.
143.32 Definitions.
143.33 Eligibility criteria for participation.
143.34 Procedure for electronic immediate delivery or entry.
143.35 Procedure for electronic entry summary.
143.36 Form of immediate delivery, entry and entry summary.
143.37 Retention of records.
143.38 [Reserved]
143.39 Penalties.
Authority: 19 U.S.C. 66, 1481, 1484, 1498, 1624.
Source: T.D. 73-175, 38 FR 17463, July 2, 1973, unless otherwise
noted.
Sec. 143.0 Scope.
This part sets forth the requirements and procedures for
participation in the Automated Broker Interface (ABI) and for the
clearance of imported merchandise under appraisement and informal
entries as well as under electronic entry filing, which are in addition
to the general requirements and procedures for all entries set forth in
part 141 of this chapter. More specific requirements and procedures are
set forth elsewhere in this chapter; for example, in part 145 for
importations by mail, and in part 10 for merchandise conditionally free
of duty or subject to a reduced rate.
[T.D. 73-175, 38 FR 17463, July 2, 1973, as amended by T.D. 90-92, 55 FR
49884, Dec. 3, 1990]
Subpart A--Automated Broker Interface
Source: T.D. 90-92, 55 FR 49884, Dec. 3, 1990, unless otherwise
noted.
Sec. 143.1 Eligibility.
The Automated Broker Interface (ABI) is a module of the Customs
Automated Commercial System (ACS) which allows participants to transmit
data electronically to Customs through ABI and to receive transmissions
through ACS. Its purposes are to improve administrative efficiency,
enhance enforcement of Customs and related laws, lower costs and
expedite the release of cargo. Participants in ABI may be:
(a) Customs brokers as defined in Sec. 111.1 of this chapter;
(b) Importers as defined in Sec. 101.1 of this chapter; and
[[Page 57]]
(c) ABI service bureaus, that is, an individual, partnership,
association or corporation which provides communications facilities and
data processing services for brokers and importers, but which does not
engage in the conduct of customs business as defined in Sec. 111.1(c) of
this chapter.
[T.D. 90-92, 55 FR 49884, Dec. 3, 1990, as amended by T.D. 97-82, 62 FR
51771, Oct. 3, 1997; T.D. 01-14, 66 FR 8767, Feb. 2, 2001]
Sec. 143.2 Application.
A prospective participant in ABI shall submit a letter of intent to
the port director closest to his principal office, with a copy to the
Assistant Commissioner, Information and Technology, or designee. The
letter of intent shall set forth a commitment to develop, maintain and
adhere to the performance requirements and operational standards of the
ABI system in order to ensure the validity, integrity and
confidentiality of the data transmitted. The letter of intent must also
contain the following, as applicable:
(a) A description of the computer hardware, communications and entry
processing systems to be used and the estimated completion date of the
programming;
(b) If the participant has offices in more than one location, the
location of each office and the estimated start-up date for each office
listed;
(c) The name(s) of the participant's principal management and
contact person(s) regarding the system;
(d) If the system is being developed or supported by a data
processing company, the data processing company's name and the contact
person;
(e) The software vendor's name and the contact person; and
(f) The participant's entry filer code and average monthly volume.
Sec. 143.3 Action on application.
(a) Approval. Permission to use ABI will be granted by the Assistant
Commissioner, Information and Technology, or his designee, only to those
applicants who are not delinquent or otherwise remiss in their
transactions with Customs and are in compliance with the ABI system
performance procedures and standards as described in Sec. 143.5 of this
subpart. If there is any cause to question the qualifications or fitness
of the applicant to participate in ABI, the application may be referred
for investigation and report. The investigation may include, but need
not be limited to:
(1) The accuracy of the information provided in the letter of
intent;
(2) The business integrity of the applicant;
(3) The character and reputation of an individual applicant or a
member of a partnership or an officer of an association or corporation;
and
(4) The character and reputation of the software vendor.
(b) Denial. If permission to use ABI is denied to an applicant by
the Assistant Commissioner, Information and Technology, or his designee,
written notice, including the grounds for the denial, will be given to
him and to the port director. The applicant may appeal the denial in the
manner prescribed in Sec. 143.8 of this subpart and those procedures for
handling an appeal shall apply.
Sec. 143.4 Confidentiality of data.
The electronic data received and exchanged by a service bureau shall
be considered confidential, and the service bureau shall maintain the
accuracy of data received in the process of formatting and transmitting
such data on behalf of a filer, and shall not disclose this data or any
information connected therewith to any persons other than the filer or
Customs (see Sec. 111.24 of this chapter).
Sec. 143.5 System performance requirements.
The performance requirements and operational standards for
electronic data filing are detailed in Customs Publication 552, Customs
And Trade Automated Interface Requirements (CATAIR), which is updated
periodically. The User Support Services Division, Customs Headquarters,
upon request, shall provide each prospective participant with a copy of
this publication. Each prospective participant must demonstrate that his
system can interface directly with the Customs computer and ensure
accurate submission of required data. Such demonstration will include
intensive testing of
[[Page 58]]
the participant's system and monitoring of its performance in accordance
with Publication 552.
Sec. 143.6 Failure to maintain performance standards.
ABI participants must adhere to the performance requirements and
operational standards of the ABI system and maintain a high level of
quality in the transmission of data, as defined in Customs Publication
552 (CATAIR) and Customs directives and policy statements, in order to
participate in ABI.
(a) Probational status. A participant who does not adhere to the
requirements and standards of the ABI system or maintain a high level of
quality as described above may be placed on probational status. The
participant will be notified, electronically and in writing, by the
Director, User Support Services Division, of any action to place the
participant on probation. The notice will specifically set forth the
grounds for the proposed probation, and advise the participant that he
will have 15 days from the date of the notice to show cause why the
probationary period should not take effect. If the participant fails to
respond within the allotted time, or fails to show to the satisfaction
of the Director, User Support Services Division, that the probationary
period should not take effect, the Director will notify the participant
of the effective date of the probationary period. The length of the
probationary period may, in the discretion of the Director, User Support
Services Division, be extended up to a maximum of 90 days, if the
participant's performance remains below standard, but, except for
immediate revocation under Sec. 143.7, participation will not be
suspended or revoked until the probationary period has lasted a minimum
of 30 days. The participant's performance will be closely monitored
during this time, which will include working with the participant and
providing any necessary guidance to assist the participant in bringing
his performance back to standard.
(b) Suspension following probationary period. If deficiencies are
not corrected within the probationary period, the participant will be
suspended from operational status. The participant will be notified,
electronically and in writing, by the Director, User Support Services
Division, of any action to suspend participation. The notice will
specifically set forth the grounds and effective date for the
suspension, and the right to appeal the suspension to the Assistant
Commissioner, Information and Technology, within 10 days following the
date of the written notice of suspension (see Sec. 143.8).
(c) Reinstatement following suspension. To obtain reinstatement to
operational status, a suspended participant must submit a letter to the
Director, User Support Services Division, stating that the deficiencies
for which the suspension was invoked have been corrected. If, after the
participant has demonstrated compliance with the system performance
requirements and operational standards specified in Sec. 143.5 of this
part, if required, the Director is satisfied that the deficiencies have
been corrected, the participant will be reinstated.
Sec. 143.7 Revocation of ABI participation.
(a) Fraud or misstatement of material fact. If it is determined at
any time that participation in the system was obtained through fraud or
the misstatement of a material fact, the Director, Trade Compliance,
will immediately revoke ABI participation.
(b) Risk of significant harm to system. If the participant's
continued use of ABI would pose a potential risk of significant harm to
the integrity and functioning of the system, the Director, User Support
Services Division, will immediately revoke ABI participation.
(c) Notification to participant. The participant will be notified,
electronically and in writing, by the applicable Director, of the
revocation. The notice will specifically set forth the grounds and
effective date of revocation, and the right to appeal the revocation to
the Assistant Commissioner, Information and Technology, within 10 days
following the date of the written notice of revocation.
[[Page 59]]
Sec. 143.8 Appeal of suspension or revocation.
If the participant files a written appeal with the Assistant
Commissioner, Information and Technology, within 10 days following the
date of the written notice of action to suspend or revoke participation
as provided in Secs. 143.6 and 143.7, the suspension or revocation of
participation shall not take effect until the appeal is decided, except
in those cases where the Director, Trade Compliance, or the Director,
User Support Services Division, respectively, determines that
participation was obtained through fraud or the misstatement of a
material fact, or that continued participation would pose a potential
risk of significant harm to the integrity and functioning of the system.
The Customs officer who receives the appeal shall stamp the date of
receipt of the appeal and the stamped date is the date of receipt for
purposes of the appeal. The Assistant Commissioner shall inform the
participant of the date of receipt and the date that a response is due
under this paragraph. The Assistant Commissioner shall render his
decision to the participant, in writing, stating his reasons therefor,
by letter mailed within 30 working days following receipt of the appeal,
unless this period is extended with due notification to the participant.
Subpart B--Appraisement Entry
Sec. 143.11 Merchandise eligible for appraisement entry.
(a) Without Commissioner's approval. An application for entry by
appraisement may be approved by the port director without securing the
approval of the Commissioner of Customs for any of the following
merchandise:
(1) Merchandise damaged on the voyage of importation, by fire or
through marine casualty or any other cause, without fault on the part of
the shipper;
(2) Merchandise recovered from a wrecked or stranded vessel;
(3) Household effects used abroad and personal effects, not imported
in pursuance of a purchase or agreement for purchase and not intended
for sale;
(4) Articles sent by persons in foreign countries as gifts to
persons in the United States;
(5) Tools of trade of a person arriving in the United States;
(6) Personal effects of citizens of the United States who have died
in a foreign country; and
(7) Any of the following articles, which are deemed in accordance
with section 498(a)(10), Tariff Act of 1930, as amended (19 U.S.C.
1498(a)(10)), to be articles the value of which cannot be declared:
(i) Articles which are secondhand;
(ii) Articles which have become deteriorated or damaged before
importation otherwise than as specified in paragraph (a)(1) of this
section;
(iii) Articles which are not the subject of a commercial
transaction; and
(iv) So-called overages or dock accumulations which cannot be
identified with any particular shipment.
(b) With Commissioner's approval. Entry by appraisement for
merchandise not provided for in paragraph (a) of this section shall be
allowed only with the approval of the Commissioner of Customs. Each
request for such approval shall be filed in triplicate with the port
director and shall state in detail the reasons for the request for entry
by appraisement.
(c) Merchandise not eligible. An application for an entry by
appraisement shall not be approved after the merchandise has been
appraised or released from Customs custody, nor for damaged merchandise
when the damage occurs after importation.
Sec. 143.12 Form of entry.
Application for an entry by appraisement shall be made in triplicate
on the entry summary, Customs Form 7501.
[T.D. 84-129, 49 FR 23168, June 5, 1984]
Sec. 143.13 Documents to be presented with entry.
The importer shall in all cases present:
(a) Any bills or statements of cost relating to the merchandise
which may be in his possession; and
(b) A declaration that he has no other information as to the value
of the articles and is unable to obtain such information or to determine
the
[[Page 60]]
value of the articles for the purpose of making formal entry thereof.
Sec. 143.14 Payment of additional expenses.
Any additional expenses for cartage, storage, or labor occasioned by
reason of an entry by appraisement shall be borne by the importer.
Sec. 143.15 Deposit of estimated duties and taxes.
Estimated duties shall be deposited in accordance with subpart G of
part 141 of this chapter before the merchandise is released from Customs
custody.
Sec. 143.16 Substitution of warehouse entry.
The importer may substitute an entry for warehouse at any time
within 1 year from the date of importation, provided the merchandise has
remained in continuous Customs custody.
Subpart C--Informal Entry
Sec. 143.21 Merchandise eligible for informal entry.
The following types of merchandise are among those which may be
entered under informal entry (see Secs. 141.52 and 143.22 of this
chapter):
(a) Shipments of merchandise not exceeding $2,000 in value (except
for articles valued in excess of $250 classified in Sections VII, VIII,
XI, and XII; Chapter 94 and Chapter 99, Subchapters III and IV, HTSUS);
(b) Any installment, not exceeding $2,000 in value, of a shipment
arriving at different times, as described in Sec. 141.82 of this
chapter;
(c) A portion of one consignment, when such portion does not exceed
$2,000 in value and may be entered separately pursuant to Sec. 141.51 of
this chapter. This paragraph does not apply to shipments of articles
valued in excess of $250 classified under subheadings from Sections VII,
VIII, XI, and XII; or in Chapter 94 and Chapter 99, Subchapters III and
IV, HTSUS;
(d) Household or personal effects or tools of trade entitled to free
entry under Chapter 98, Subchapter IV, HTSUS (19 U.S.C. 1202);
(e) Household effects used abroad and personal effects whether or
not entitled to free entry, not imported in pursuance of a purchase or
agreement for purchase and not intended for sale;
(f) Household and personal effects described in paragraph (e) of
this section when entered under subheading 9802.00.40, HTSUS (19 U.S.C.
1202), and the value of the repairs and alterations thereto does not
exceed $2,000;
(g) Personal effects not exceeding $2,000 in value of citizens of
the United States who have died abroad;
(h) Books and other articles classifiable under subheadings
4903.00.00, 4904.00.00, 4905.91.00, 4905.99.00, 9701.10.00, 9701.90.00,
9810.00.05, HTSUS (19 U.S.C. 1202), imported by a library or other
institution described in subheadings 9810.00.05 and 9810.00.30, HTSUS
(19 U.S.C. 1202);
(i) Theatrical scenery, properties, and effects, motion-picture
films, commercial travelers' samples and professional books, implements,
instruments, and tools of trade, occupation, or employment, as set forth
in Sec. 10.68 of this chapter;
(j) Merchandise which, upon written application to the Commissioner
of Customs, is determined to be unique in character or design such that
the value thereof cannot be declared and which is not intended for sale
or imported in pursuance of a purchase or agreement for purchase; and
(k) Products of the United States, when the aggregate value of the
shipment does not exceed $10,000 and the products are imported--
(1) For the purposes of repair or alteration prior to reexportation,
or
(2) After having been either rejected or returned by the foreign
purchaser to the United States for credit.
(l) Shipments of merchandise qualifying for the administrative
exemptions under 19 U.S.C. 1321(a)(2) and provided for in--
(1) Section 10.151 or 145.31 of this chapter (certain importations
not exceeding $200 in value);
(2) Section 10.152 or 145.32 of this chapter (certain bona-fide
gifts not exceeding $100 in value ($200 in the case of articles sent
from a person in the Virgin Islands, Guam, or American Samoa)); or
[[Page 61]]
(3) Section 148.51 or 148.64 of this chapter (certain personal or
household articles not exceeding $200 in value).
[T.D. 73-175, 38 FR 17463, July 2, 1973]
Editorial Note: For Federal Register citations affecting
Sec. 143.21, see the List of CFR Sections Affected, which appears in the
Finding Aids section of the printed volume and on GPO Access.
Sec. 143.22 Formal entry may be required.
The port director may require a formal consumption or appraisement
entry for any merchandise if deemed necessary for: (a) Import
admissibility enforcement purposes, (b) revenue protection, or (c) the
efficient conduct of Customs business. Individual shipments for the same
consignee, when such shipments are valued at $2,000 or less, may be
consolidated on one such entry.
[T.D. 73-175, 38 FR 17463, July 2, 1973, as amended by T.D. 84-171, 49
FR 31253, Aug. 3, 1984; T.D. 85-38, 50 FR 8723, Mar. 5, 1985; T.D. 85-
123, 50 FR 29955, July 23, 1985; T.D. 89-82, 54 FR 36026, Aug. 31, 1989;
T.D. 98-28, 63 FR 16417, Apr. 3, 1998]
Sec. 143.23 Form of entry.
Except for the types of merchandise listed below which may be
entered on the forms indicated, merchandise to be entered informally
shall be entered on a Customs Form 368 or 368A, (serially numbered) or
Customs Form 7501, or, if authorized by the port director, upon the
presentation of a commercial invoice which contains the following
declaration, signed by the importer or his agent:
I declare that the information on this invoice is accurate to the
best of my knowledge and belief; that the invoice quantities are true
and correct manifest quantities; and that I have not received and do not
know of any invoice other than this one.
(a) Articles in passengers' baggage which may be cleared on a
baggage declaration in accordance with subpart B of part 148 of this
chapter;
(b) Products of the United States being returned for which clearance
on Customs Form 3311 is prescribed by Sec. 10.1 of this chapter;
(c) Personal effects and tools of trade for which clearance on
Customs Form 3299 is prescribed by Sec. 148.6 of this chapter; and
(d) Shipments not exceeding $2,000 in value (except for articles
valued in excess of $250 classified in Sections VII, VIII, XI, and XII;
Chapter 94; and Chapter 99, Subchapter III and IV, Harmonized Tariff
Schedule of the United States) which are either (1) unconditionally free
of duty and not subject to any quota or internal revenue tax, or (2)
conditionally free (other than shipments of merchandise provided for in
paragraph (g) of this section) and all conditions for free entry are met
at the time of entry, which may be released upon the filing by the
importer on Customs Form 7523, in duplicate, supported by evidence of
the right to make entry.
(e) Merchandise for which informal entry can be made on a different
form as prescribed elsewhere in this chapter.
(f) Merchandise released under the immediate delivery procedure or
the entry documentation required by Sec. 142.3(a), and entry is made on
Customs Form 7501, annotated ``Informal Entry'' in the upper right hand
corner.
(g) Merchandise, regardless of value, which is imported for
noncommercial purposes, which qualifies for entry free of duty under the
Generalized System of Preferences (see Secs. 10.171 through 10.178 of
this chapter), and for which informal entry may be made on Customs Form
7523, in duplicate.
(h) Products of the United States being returned for which informal
entry is permitted by Sec. 143.21(j) may be cleared as follows:
(1) For products of the United States returned for the purposes of
repair or alteration prior to reexportation. Customs Form 3311 will
serve as informal entry.
(2) For products of the United States after having been either
rejected or returned by the foreign purchaser for credit, Customs Form
7501, annotated ``informal entry'' in the upper right hand corner, and
Customs Form 3311 will serve as informal entry.
(i) A shipment of merchandise not exceeding $2,000 in value which is
imported by an express consignment operator or carrier and which meets
the requirements in Sec. 128.24 of this chapter
[[Page 62]]
may be entered as provided in that section.
(j) Except for mail importations (see Secs. 145.31 and 145.32 of
this chapter), or in the case of personal written or oral declarations
(see Secs. 148.12, 148.13 and 148.62 of this chapter), a shipment of
merchandise not exceeding $200 in value which qualifies for informal
entry under 19 U.S.C. 1498 and meets the requirements in Sec. 10.151 or
Sec. 10.152 of this chapter may be entered by presenting the bill of
lading or a manifest listing each bill of lading (see Secs. 10.151,
10.152 and 128.24(e) of this chapter). The following information is
required to be filed as a part of such entry:
(1) Country of origin of the merchandise;
(2) Shipper name, address and country;
(3) Ultimate consignee name and address;
(4) Specific description of the merchandise;
(5) Quantity;
(6) Shipping weight; and
(7) Value.
[T.D. 73-175, 38 FR 17463, July 2, 1973]
Editorial Note: For Federal Register citations affecting
Sec. 143.23, see the List of CFR Sections Affected, which appears in the
Finding Aids section of the printed volume and on GPO Access.
Sec. 143.24 Preparation of Customs Form 7501 and Customs Form 368 or 368A (serially numbered).
Customs Form 7501 may be prepared by importers or their agents or by
Customs officers when it can be presented to a Customs cashier for
payment of duties and taxes and for numbering of the entry before the
merchandise is examined by a Customs officer. Where there is no Customs
cashier, Customs Form 368 or 368A (serially numbered) or Customs Form
7501 must be used, and it shall be prepared by a Customs officer unless
the form can be prepared under his control by the importer or agent for
immediate use in clearing merchandise under the informal entry
procedure. The conditions for the preparation of Customs Form 7501 by
importers or their agents, as described in the first sentence of this
section, do not apply to the acceptance of these entries for shipments
not exceeding $250 in value released under a special permit for
immediate delivery in accordance with part 142 of this chapter.
[T.D. 84-129, 49 FR 23168, June 5, 1984, as amended by T.D. 87-75, 52 FR
26142, July 13, 1987; T.D. 89-82, 54 FR 36026, Aug. 31, 1989; T.D. 92-
56, 57 FR 24944, June 12, 1992]
Sec. 143.25 Information on entry form.
Each Customs Form 368 or 368A (serially numbered) or, where used,
Customs Form 7501 shall contain an adequate description of the
merchandise and the item number of the Harmonized Tariff Schedule of the
United States (19 U.S.C. 1202), under which the merchandise is
classified.
[T.D. 76-213, 41 FR 31812, July 30, 1976, as amended by T.D. 87-75, 52
FR 26142, July 13, 1987; T.D. 89-1, 53 FR 51263, Dec. 21, 1988; T.D. 92-
56, 57 FR 24944, June 12, 1992]
Sec. 143.26 Party who may make informal entry of merchandise.
(a) Shipments valued between $200 and $2,000. A shipment of
merchandise valued between $200 and $2,000 which qualifies for informal
entry under 19 U.S.C. 1498 may be entered, using reasonable care, by the
owner or purchaser of the shipment or, when appropriately designated by
the owner, purchaser, or consignee of the shipment, a Customs broker
licensed under 19 U.S.C. 1641.
(b) Shipments valued at $200 or less. A shipment of merchandise
valued at $200 or less which qualifies for informal entry under 19
U.S.C. 1498 and meets the requirements in 19 U.S.C. 1321(a)(2) (see
Secs. 10.151, 10.152, 10.153, 145.31, 145.32, 148.51, 148.64, of this
chapter) may be entered, using reasonable care, by the owner, purchaser,
or consignee of the shipment or, when appropriatel y designated by one
of these persons, a Customs broker licensed under 19 U.S.C. 1641.
[T.D. 94-51, 59 FR 30296, June 13, 1994, as amended by T.D. 95-31, 60 FR
18991, Apr. 14, 1995; T.D. 98-28, 63 FR 16417, Apr. 3, 1998]
Sec. 143.27 Invoices.
In the case of merchandise imported pursuant to a purchase or
agreement to purchase, or intended for sale and entered informally, the
importer shall produce the commercial invoice covering the transaction
or, in the absence
[[Page 63]]
thereof, an itemized statement of value.
[T.D. 85-39, 50 FR 9612, Mar. 11, 1985]
Sec. 143.28 Deposit of duties and release of merchandise.
Unless statement processing and ACH are used pursuant to Sec. 24.25
of this chapter, the estimated duties and taxes, if any, shall be
deposited at the time the entry is presented and accepted by a Customs
Officer, whether at the customhouse or elsewhere. If upon examination of
the merchandise further duties or taxes are found due, they shall be
deposited before release of the merchandise by Customs. When the entry
is presented elsewhere than where the merchandise is to be examined, the
permit copy shall be delivered through proper channels to the Customs
officer who will examine the merchandise.
[T.D. 73-175, 38 FR 17463, July 2, 1973, as amended by T.D. 89-104, 54
FR 50499, Dec. 7, 1989]
Subpart D--Electronic Entry Filing
Source: T.D. 90-92, 55 FR 49886, Dec. 3, 1990, unless otherwise
noted.
Sec. 143.31 Applicability.
This subpart sets forth general requirements for the entry of
imported merchandise processed electronically through the Customs
Automated Commercial System (ACS). Entries processed electronically are
subject to the documentation, document retention and document
retrievability requirements of this chapter as well as the general entry
requirements of parts 141 and 142. Use of this system is voluntary and
optional on behalf of the filer. Customs does not contemplate that
processing of non-electronic filings shall be delayed.
Sec. 143.32 Definitions.
The following are definitions for purposes of this subpart D:
(a) ACS. ``ACS'' means the Automated Commercial System and refers to
Customs integrated comprehensive tracking system for the acquisition,
processing and distribution of import data.
(b) ABI. ``ABI'' means the Automated Broker Interface and refers to
a module of ACS that allows entry filers to transmit immediate delivery,
entry and entry summary data electronically to Customs through ACS and
to receive transmissions from ACS.
(c) AII. ``AII'' means Automated Invoice Interface and is a method
of transmitting detailed invoice data through ABI.
(d) Broker. ``Broker'' means a Customs broker licensed under part
111 of this chapter.
(e) Certification. ``Certification'' means the electronic equivalent
of a signature for data transmitted through ABI. This electronic
(facsimile) signature must be transmitted as part of the immediate
delivery, entry or entry summary data. Such data is referred to as
``certified''.
(f) Data. ``Data'' when used in conjunction with immediate delivery,
entry and/or entry summary means the information required to be
submitted with the immediate delivery, entry and/or entry summary,
respectively, in accordance with the CATAIR and/or Customs Headquarters
directives. It does not mean the actual paper documents, but includes
all of the information required to be in such documents.
(g) Documentation. ``Documentation'' when used in conjunction with
immediate delivery, entry and/or entry summary means the documents set
forth in Sec. 142.3 of this chapter, required to be submitted as part of
an application for immediate delivery, entry and/or entry summary, but
does not include the Customs Forms 7501, 3461 (or alternative forms).
(h) EDIFACT. ``EDIFACT'' means the Electronic Data Interchange for
Administration, Commerce and Transport which provides an electronic
capability to transmit detailed CF 3461, CF 7501 and invoice data.
(i) Electronic immediate delivery. ``Electronic immediate delivery''
means the electronic transmission of CF 3461 or CF 3461 alternate (CF
3461 ALT) data utilizing ACS in order to obtain the release of goods
under immediate delivery.
(j) Electronic entry. ``Electronic entry'' means the electronic
transmission of CF 3461, CF 3461 ALT, or CF
[[Page 64]]
7501 data utilizing ACS in order to obtain the release of merchandise
from Customs custody.
(k) Electronic entry summary. ``Electronic entry summary'' means the
electronic transmission of CF 7501 data utilizing ACS for the purpose of
duty assessment and the collection of statistical data.
(l) Filer. ``Filer'' means the party certifying the electronic
filing of the application for immediate delivery, entry or entry
summary. Filer may be a broker or an importer of record filing his own
entries through ABI without the use of a broker.
(m) Preclassification/binding ruling number. ``Preclassification/
binding ruling number'' means the system by which classifications are
approved and assigned a unique identifying number. This number may be
transmitted as part of the ABI data.
(n) Records. ``Records'' means the records as defined in part 163 of
this chapter, which are required to be maintained pursuant to this
chapter.
(o) Selectivity criteria. ``Selectivity criteria'' means the
categories of information which guide Customs judgment in evaluating and
assessing the risk of an immediate delivery, entry or entry summary
transaction. Based upon these criteria, immediate delivery or entry
transactions will be subject to either general examination, general
examination with document review, or intensive examination. Entry
summary transactions will be subject to either system review or summary
document review. General examination (entry/immediate delivery) and
system review (entry summary) procedures will constitute electronic
processing provided all conditions necessary for electronic processing
contained in this part are met.
(p) Statement processing. ``Statement processing'' means the method
of collection and accounting within, ACS which allows a filer to pay for
more than one entry summary with one payment. ACS/ABI generates the
statement, which is transmitted electronically to the filer, consisting
of a list of entry summaries and the amount of duties, taxes or fees, if
any, due for payment. Upon payment and collection of the statement,
those entry summaries designated as electronic will be scheduled for
liquidation (see Sec. 24.25 of this chapter).
[T.D. 90-92, 55 FR 49886, Dec. 3, 1990, as amended by T.D. 98-56, 63 FR
32945, June 16, 1998]
Sec. 143.33 Eligibility criteria for participation.
To be eligible for electronic immediate delivery, electronic entry
and electronic entry summary, the filer must be qualified to use the ABI
feature of ACS, as prescribed in Sec. 143.5. To be eligible for
electronic entry summary processing, filers must be authorized to use
the ABI statement processing system. Filers not so authorized would have
to follow the electronic entry summary with the submission of an entry
summary in paper form along with any duties, taxes or fees accruing.
Sec. 143.34 Procedure for electronic immediate delivery or entry.
To file immediate delivery or entry electronically, the filer will
submit certified immediate delivery or entry data electronically through
ABI. Data will be validated and, if found error-free, will be accepted.
If it is determined through selectivity criteria and review of data that
documentation is not required to be physically submitted in paper form,
merchandise will be released and Customs will electronically notify the
filer.
Sec. 143.35 Procedure for electronic entry summary.
In order to obtain entry summary processing electronically, the
filer will submit certified entry summary data electronically through
ABI. Data will be validated and, if the transmission is found error-
free, will be accepted. If it is determined through selectivity criteria
and review of data that documentation is required for further processing
of the entry summary, Customs will so notify the filer. Documentation
submitted before being requested by Customs will not be accepted or
retained by Customs. The entry summary will be scheduled for liquidation
once payment is made under statement processing (see Sec. 24.25 of this
chapter).
[T.D. 98-56, 63 FR 32945, June 16, 1998]
[[Page 65]]
Sec. 143.36 Form of immediate delivery, entry and entry summary.
(a) Electronic form of data. If Customs determines that the
immediate delivery, entry or entry summary data is satisfactory under
Secs. 143.34 and 143.35, the electronic form of the immediate delivery,
entry or entry summary through ABI shall be deemed to satisfy all filing
requirements under this part. Further, the filer will not be required to
produce or physically submit any official Customs forms of immediate
delivery, entry or entry summary. The filer is responsible for the
accuracy of the data submitted electronically to the same extent as if
the documents were produced, signed and physically submitted by the
filer (see Sec. 111.32 of this chapter).
(b) Accuracy of data. Participation constitutes declaration by the
electronic filer that, to the best of his knowledge, all transactions
filed electronically fully disclose prices, values, quantities, rebates,
drawbacks, fees, commissions, and royalties, which are true and correct,
and that all goods or services provided either free or at a reduced cost
to the seller of the merchandise are fully disclosed (see Sec. 111.32 of
this chapter).
(c) Submission of invoice. The invoice will be retained by the filer
unless requested by Customs. If the invoice is submitted by the filer
before a request is made by Customs, it will not be accepted or retained
by Customs. When Customs requests presentation of the invoice, invoice
data must be submitted in one of the following forms:
(1) Paper form;
(2) AII or EDIFACT format.
(3) In appropriate cases where a party has obtained a
preclassification/binding ruling number covering the merchandise being
entered, or is a participant in a pre-approval program, and information
is electronically transmitted which is adequate for the examination of
the merchandise and the determination of duties, and for verifying the
information required for statistical purposes by Sec. 141.61(e) of this
chapter, such information will satisfy the invoice requirement of this
part and part 141 of this chapter.
[T.D. 90-92, 55 FR 49886, Dec. 3, 1990, as amended by T.D. 98-56, 63 FR
32945, June 16, 1998]
Sec. 143.37 Retention of records.
(a) Record maintenance requirements. All records received or
generated by a broker or importer must be maintained in accordance with
part 163 of this chapter.
(b) Termination of broker's responsibility. If the broker is
discharged by the importer, he shall retain the documentation for those
deliveries, entries or entry summaries filed by him prior to such
discharge. Documentation in possession of a broker at the time of
permanent termination of the brokerage business shall be accounted for
pursuant to Sec. 111.30(e) of this chapter.
[T.D. 90-92, 55 FR 49886, Dec. 3, 1990, as amended by T.D. 98-56, 63 FR
32945, June 16, 1998]
Sec. 143.38 [Reserved]
Sec. 143.39 Penalties.
(a) Brokers. Brokers unable to produce records requested by Customs
under this chapter will be subject to disciplinary action or penalties
pursuant to part 111 or part 163 of this chapter.
(b) Importers. Importers unable to produce records requested by
Customs under this chapter will be subject to penalties pursuant to part
163 of this chapter.
[T.D. 98-56, 63 FR 32945, June 16, 1998]
PART 144--WAREHOUSE AND REWAREHOUSE ENTRIES AND WITHDRAWALS--Table of Contents
Sec.
144.0 Scope.
Subpart A--General Provisions
144.1 Merchandise eligible for warehousing.
144.2 Liability of importers and sureties.
144.3 Allowance for damage.
144.4 Allowance for abandoned, destroyed, or exported merchandise.
144.5 Period of warehousing.
144.6 [Reserved]
144.7 Disposition of merchandise after expiration of warehousing
period.
[[Page 66]]
Subpart B--Requirements and Procedures for Warehouse Entry
144.11 Form of entry.
144.12 Contents of entry summary; estimated duties.
144.13 Bond requirements.
144.14 Removal to warehouse.
144.15 Entry and withdrawal from Customs bonded warehouses of distilled
spirits.
Subpart C--Transfer of Right to Withdraw Merchandise from Warehouse
144.21 Conditions for transfer.
144.22 Endorsement of transfer on withdrawal form.
144.23 Endorsement in blank.
144.24 Transferee's bond.
144.25 Deposit of forms.
144.26 Further transfer.
144.27 Withdrawal from warehouse by transferee.
144.28 Protest by transferee.
Subpart D--Withdrawals from Warehouse
144.31 Right to withdraw.
144.32 Statement of quantity; charges and liens.
144.33 Minimum quantities to be withdrawn.
144.34 Transfer to another warehouse.
144.35 Withdrawal of vessel and aircraft supplies and equipment.
144.36 Withdrawal for transportation.
144.37 Withdrawal for exportation.
144.38 Withdrawal for consumption.
144.39 Permit to transfer and withdraw merchandise.
Subpart E--Rewarehouse Entries
144.41 Entry for rewarehouse.
144.42 Combined entry for rewarehouse and withdrawal for consumption.
Authority: 19 U.S.C. 66, 1484, 1557, 1559, 1624.
Section 144.3 also issued under 19 U.S.C. 1563;
Section 144.33 also issued under 19 U.S.C. 1562;
Section 144.37 also issued under 19 U.S.C. 1555, 1562.
Source: T.D. 73-175, 38 FR 17464, July 2, 1973, unless otherwise
noted.
Sec. 144.0 Scope.
This part contains regulations pertaining to the entry and
withdrawal of merchandise under the provisions of section 557, Tariff
Act of 1930, as amended (19 U.S.C. 1557), which among other things
provides that articles subject to duty may be entered for warehousing
and deposited in a bonded warehouse at the expense and risk of the
owner, importer, or consignee, and withdrawn from warehouse for
consumption upon payment of duties and charges. The requirements and
procedures set forth in this part are in addition to the general
requirements and procedures for all entries set forth in part 141 of
this chapter. Regulations pertaining to manipulation in warehouse,
manufacturing warehouses, and smelting and refining warehouses are set
forth in part 19 of this chapter.
Subpart A--General Provisions
Sec. 144.1 Merchandise eligible for warehousing.
(a) Types of merchandise. Any merchandise subject to duty may be
entered for warehousing except for perishable merchandise and explosive
substances (other than firecrackers). Dangerous and highly flammable
merchandise, though not classified as explosive, shall not be entered
for warehouse without the written consent of the insurance company
insuring the warehouse in which the merchandise is to be stored.
(b) [Reserved]
(c) Merchandise previously entered. If merchandise has been entered
under other than a warehouse entry and has remained in continuous
Customs custody, a warehouse entry may be substituted for the previous
entry. If estimated duties were deposited with the superseded previous
entry, that entry shall be liquidated for refund of the estimated duties
without awaiting liquidation of the warehouse entry. All copies of the
warehouse entry shall bear the following notation: This entry is in
substitution of ------------------------; entry No. ------------, dated
------------------------.
[T.D. 73-175, 38 FR 17464, July 2, 1973, as amended by T.D. 82-204, 47
FR 49376, Nov. 1, 1982; T.D. 84-149, 49 FR 28699, July 16, 1984]
Sec. 144.2 Liability of importers and sureties.
The importer of merchandise entered for warehouse is liable for the
payment of all unpaid duties not only as principal on the bond filed on
Customs
[[Page 67]]
Form 301, containing the bond conditions set forth in Sec. 113.62 of
this chapter, but also by reason of his personal liability as consignee.
Under the conditions of the bond, the sureties on the bond shall be held
liable for the payment of duties and Customs charges not paid by the
principal on the bond, whether such duties and charges are finally
ascertained before the merchandise is withdrawn from Customs custody or
thereafter. Liability may be transferred in part along with the right to
withdraw the merchandise, in accordance with Subpart C of this part.
[T.D. 73-175, 38 FR 17464, July 2, 1973, as amended by T.D. 84-213, 49
FR 41185, Oct. 19, 1984]
Sec. 144.3 Allowance for damage.
No abatement or allowance of duties shall be made on account of
damage, loss, or deterioration of the merchandise while in warehouse,
except as provided for by law (see part 158 of this chapter).
Sec. 144.4 Allowance for abandoned, destroyed, or exported merchandise.
Allowance in duties shall be made for merchandise in warehouse which
is abandoned or destroyed in accordance with Sec. 158.43 of this chapter
or exported in accordance with Sec. 144.37.
Sec. 144.5 Period of warehousing.
Merchandise shall not remain in a bonded warehouse beyond 5 years
from the date of importation.
[T.D. 86-118, 51 FR 22516, June 20, 1986]
Sec. 144.6 [Reserved]
Sec. 144.7 Disposition of merchandise after expiration of warehousing period.
Merchandise remaining in a bonded warehouse after the expiration of
the warehousing period shall be disposed of in accordance with
Sec. 127.14 of this chapter.
[T.D. 79-221, 44 FR 46828, Aug. 9, 1979]
Subpart B--Requirements and Procedures for Warehouse Entry
Sec. 144.11 Form of entry.
(a) Entry. The documentation required by Sec. 142.3 of this chapter
shall be filed at the time of entry. If the entry summary, Customs Form
7501, is filed at the time of entry for merchandise to be entered for
warehouse, it shall serve as both the entry and the entry summary, and
Customs Form 3461 or 7533 shall not be required. If the entry summary is
not filed at the time of entry, it shall be filed within the time limit
prescribed by Sec. 142.12 of this chapter. If merchandise is released
before the filing of the entry summary, the importer shall have a bond
on file, as prescribed by Sec. 142.4 of this chapter.
(b) Customs Form 7501. The entry summary for merchandise entered for
warehouse shall be executed in triplicate on Customs Form 7501,
appropriately modified, and shall include all of the statistical
information required by Sec. 141.61(e) of this chapter. The port
director may require an extra copy or copies of Customs Form 7501,
annotated ``PERMIT'' for use in connection with delivery of the
merchandise to the bonded warehouse.
(c) Designation of warehouse. The importer shall designate on the
entry summary, Customs Form 7501, the bonded warehouse in which he
desires his merchandise deposited.
(d) Specification list. When packages which are not uniform in
contents, quantities, values, or rates of duties are grouped together as
one item on an entry summary, a specification list (original only) shall
be furnished with the entry summary, showing separately opposite the
marks or numbers of each package, the quantity of each class of
merchandise, the entered value of each class, and the rates of duty
claimed for each. However, a specification list is not needed if one
withdrawal is to be filed for all the merchandise covered by the entry
summary.
[T.D. 79-221, 44 FR 46828, Aug. 9, 1979, as amended by T.D. 84-129, 49
FR 23168, June 5, 1984]
[[Page 68]]
Sec. 144.12 Contents of entry summary; estimated duties.
The entry summary, Customs Form 7501, shall show the value,
classification, and rate of duty as approved by the port director at the
time the entry summary is filed. However, no deposit of estimated duties
shall be required until the merchandise is withdrawn for consumption.
[T.D. 79-221, 44 FR 46828, Aug. 9, 1979, as amended by T.D. 84-129, 49
FR 23168, June 5, 1984]
Sec. 144.13 Bond requirements.
A bond on Customs Form 301, containing the bond conditions set forth
in Sec. 113.62 of this chapter shall be filed in the amount required by
the port director to support the entry documentation.
[T.D, 84-213, 49 FR 41185, Oct. 19, 1984]
Sec. 144.14 Removal to warehouse.
When the entry summary, Customs Form 7501, and the bond on Customs
Form 301, containing the bond conditions set forth in Sec. 113.62 of
this chapter have been filed, the merchandise shall be sent to the
bonded warehouse, except for:
(a) Merchandise for which an immediate withdrawal if filed, or
(b) Packages designated for examination elsewhere than at the
warehouse, which shall be sent to the warehouse after examination.
[T.D. 79-221, 44 FR 46828, Aug. 9, 1979, as amended by T.D. 84-129, 49
FR 23168, June 5, 1984; T.D. 84-213, 49 FR 41185, Oct. 19, 1984]
Sec. 144.15 Entry and withdrawal from Customs bonded warehouses of distilled spirits.
(a) Distilled spirits entered in warehouse under section 5066(a),
Internal Revenue Code--(1) General rule. Except as otherwise provided in
this section, distilled spirits entered into Customs bonded warehouse in
accordance with section 5066(a), Internal Revenue Code, as amended (26
U.S.C. 5066(a)), shall be treated in the same manner as any other
merchandise entered for warehouse.
(2) Withdrawal from warehouse for domestic consumption. Distilled
spirits entered in warehouse under this paragraph may be withdrawn from
warehouse for domestic consumption under section 5066(c), Internal
Revenue Code, as amended (26 U.S.C. 5066(c)). In this case, the
distilled spirits shall be subject to duty as American goods exported
and returned under subheading 9801.00.80, Harmonized Tariff Schedule of
the United States (19 U.S.C. 1202).
(b) Distilled spirits transferred from a manufacturing warehouse to
a storage warehouse under section 311, Tariff Act of 1930--(1)
Prohibition on withdrawal from warehouse for domestic consumption.
Domestic distilled spirits which have been transferred from a Customs
bonded manufacturing warehouse, Class 6, to a Customs bonded storage
warehouse, Class 2 or 3, in accordance with section 311, Tariff Act of
1930, as amended (19 U.S.C. 1311), may not be withdrawn under section
5066(c) of the Internal Revenue Code, as amended (26 U.S.C. 5066(c)),
for domestic consumption.
(2) Procedure governing transfer of distilled spirits from
manufacturing warehouse to storage warehouse. For procedure concerning
the transfer of such distilled spirits from Customs bonded manufacturing
warehouse, Class 6, to Customs bonded storage warehouse, see
Sec. 19.15(g)(2) of this chapter.
(c) Distilled spirits entered under section 5214(a)(9), Internal
Revenue Code--(1) General rule. Distilled spirits may be entered into a
Customs bonded storage warehouse under section 5214(a)(9), Internal
Revenue Code, as amended (26 U.S.C. 5214(a)(9)), in the same manner as
any other merchandise is entered for warehouse, unless otherwise
provided in this section.
(2) Withdrawal only for exportation. Distilled spirits warehoused
under section 5214(a)(9), Internal Revenue Code, may be withdrawn only
for the purpose of exportation, either directly or after rewarehousing
at the same or another port. The distilled spirits may not be withdrawn
for domestic consumption.
[T.D. 73-175, 38 FR 17464, July 2, 1973, as amended by T.D. 78-298, 43
FR 38382, Aug. 28, 1978; T.D. 80-271, 45 FR 75641, Nov. 17, 1980; T.D.
84-213, 49 FR 41185, Oct. 19, 1984; T.D. 89-1, 53 FR 51263, Dec. 21,
1988]
[[Page 69]]
Subpart C--Transfer of Right to Withdraw Merchandise from Warehouse
Sec. 144.21 Conditions for transfer.
Under the provisions of section 557(b) Tariff Act of 1930, as
amended (19 U.S.C. 1557(b)), the right to withdraw all or part of
merchandise entered for warehouse may be transferred by appropriate
endorsement on the withdrawal form, provided that the transferee files a
bond on Customs Form 301, containing the bond conditions set forth in
Sec. 113.62 of this chapter. Upon the deposit of the endorsed form,
properly executed, and the transferee's bond with the Customs officer
designated to receive such form and bond, the transferor and his
sureties shall be relieved from all undischarged liability.
[T.D. 73-175, 38 FR 17464, July 2, 1973, as amended by T.D. 84-213, 49
FR 41185, Oct. 19, 1984; 49 FR 44867, Nov. 9, 1984]
Sec. 144.22 Endorsement of transfer on withdrawal form.
Transfer of the right to withdraw merchandise entered for warehouse
shall be established by an appropriate endorsement on the withdrawal
form by the person primarily liable for payment of duties before the
transfer is completed, i.e., the person who made the warehouse or
rewarehouse entry or a transferee of the withdrawal right of such
person. Endorsement shall be made on whichever of the following
withdrawal forms is applicable:
(a) Customs Form 7501 for:
(i) A duty paid warehouse withdrawal for consumption;
(ii) Withdrawal with no duty payment (diplomatic use);
(iii) Merchandise to be withdrawn as vessel or aircraft supplies and
equipment under Sec. 10.60 of this chapter or other conditionally free
merchandise;
(b) Customs Form 7512 for merchandise to be withdrawn for
transportion, exportation, or transportation and exportation; or
[T.D. 82-204, 47 FR 49376, Nov. 1, 1982, as amended by T.D. 95-81, 60 FR
52295, Oct. 6, 1995]
Sec. 144.23 Endorsement in blank.
If the transferor wishes to do so, he may endorse the withdrawal
form to authorize the right to withdraw the merchandise specified
thereon but leave the space for the name of the transferee blank. A
holder of a withdrawal form so endorsed and otherwise fully executed may
insert his own name in the blank space, deposit such form and his
transferee's bond with the Customs officer designated to receive such
form and bond, and thereby establish his right to withdraw the
merchandise.
Sec. 144.24 Transferee's bond.
The transferee's bond shall be on Customs Form 301 and contain the
bond conditions set forth in Sec. 113.62 of this chapter.
[T.D. 84-213, 49 FR 41185, Oct. 19, 1984]
Sec. 144.25 Deposit of forms.
Either the transferor or the transferee may deposit the endorsed
withdrawal form and transferee's bond with the Customs officer
designated to receive such form and bond.
Sec. 144.26 Further transfer.
The right of a transferee to withdraw the merchandise may not be
revoked by the transferor but may be retransferred by the transferee.
Sec. 144.27 Withdrawal from warehouse by transferee.
At any time within the warehousing period, a transferee who has
established his right to withdraw merchandise may withdraw all or part
of the merchandise covered by the transfer by filing any authorized kind
of withdrawal from warehouse in accordance with subpart D of this part.
Sec. 144.28 Protest by transferee.
(a) Entries on or after January 12, 1971. A transferee of
merchandise entered for warehouse on or after January 12, 1971, shall
have the right to file a protest under section 514, Tariff Act of 1930,
as amended (19 U.S.C. 1514), to the same extent that such right would
have been available to the transferor.
(b) Entries prior to January 12, 1971. A transferee of merchandise
entered for
[[Page 70]]
warehouse prior to January 12, 1971, shall have no right to file a
protest, except under the conditions set forth in section 557(b), Tariff
Act of 1930, as amended (19 U.S.C. 1557(b)), prior to the amendments
made thereto by Pub. L. 91-685, effective January 12, 1971 (T.D. 71-55).
Subpart D--Withdrawals from Warehouse
Sec. 144.31 Right to withdraw.
Withdrawals from bonded warehouse may be made only by the person
primarily liable for the payment of duties on the merchandise being
withdrawn, i.e., the importer of record on the warehouse entry, the
actual owner if an actual owner's declaration and superseding bond have
been filed in accordance with Sec. 141.20 of this chapter, or the
transferee if the right to withdraw the merchandise has been transferred
in accordance with subpart C of this part. No new declaration of the
consignee or agent is required.
Sec. 144.32 Statement of quantity; charges and liens.
(a) On each withdrawal. Each withdrawal filed shall have indicated
thereon, preferably in the lower part of the left-hand margin if there
is no space designated on the form for such information, a summary
statement of the account to which it is related. The statement shall
indicate:
(1) The quantity (i.e., the number of outer containers, or tons,
etc.) in the warehouse account before the withdrawal;
(2) The quantity being withdrawn; and
(3) The quantity remaining in warehouse after the withdrawal. The
quantity in each instance may be shown as a cumulative total event
though it may include a group of varied units such as boxes, cases, or
cartons, and may consist of more than one commodity, such as distilled
spirits, chinaware, etc.
(b) Transferred merchandise. When all or a portion of an original
lot has been transferred to a new owner in accordance with subpart C of
this part, each withdrawal by the transferee shall show only the
quantity on hand in the transferee's name before the withdrawal, the
quantity being withdrawn by the transferee, and the transferred quantity
remaining in the warehouse after the withdrawal. The quantity retained
by the original importer and the quantity transferred shall be treated
as separate accounts.
(c) Charges and liens. Upon receipt of an application to withdraw
merchandise the appropriate Customs officer shall determine whether
there are any cartage, storage, labor, or any other charges due the
Government in connection with the goods remaining unpaid or whether
there is on file any notice of lien filed by a carrier. If there are no
charges or liens or all charges and liens have been satisfied, and all
other requirements of law or regulations have been met, the application
to withdraw shall be approved.
[T.D. 73-175, 38 FR 17464, July 2, 1973, as amended by T.D. 82-204, 47
FR 49376, Nov. 1, 1982; T.D. 86-118, 51 FR 22516, June 20, 1986]
Sec. 144.33 Minimum quantities to be withdrawn.
Unless by special authority of the Commissioner of Customs,
merchandise shall not be withdrawn from bonded warehouse in quantities
less than an entire bale, cask, box, or other package, or, if in bulk,
in quantities less than 1 ton in weight or the entire quantity imported,
whichever is smaller.
Sec. 144.34 Transfer to another warehouse.
(a) At the same port. With the concurrence of the proprietors of the
delivering and receiving warehouses, merchandise may be transferred from
one bonded warehouse to another at the same port under Customs
supervision and at the expense of the importer upon his written request
to the port director, who shall issue an order for such transfer on
Customs Form 6043. However, the port director may require the filing of
a rewarehouse entry under Sec. 144.41 if he determines it necessary for
proper control of the merchandise. All charges shall be paid before
merchandise is transferred from a warehouse of class 1 (see Sec. 19.1 of
this chapter for classes of warehouses). The quantities of goods so
transferred shall be subject
[[Page 71]]
to the joint determination of the warehouse proprietor and the cartman,
lighterman, or private bonded carrier, as provided in Sec. 19.6 of this
chapter.
(b) At another port. Merchandise may be transferred to a warehouse
which is under the jurisdiction of another port by withdrawing the
merchandise for transportation in accordance with Sec. 144.36 and
entering it for rewarehouse in accordance with Sec. 144.41 upon arrival
at destination. All charges shall be paid before merchandise is
transferred from the warehouse of class 1 (see Sec. 19.1 of this chapter
for classes of warehouses).
(c) Transfers between integrated bonded warehouses--(1) Eligibility.
(i) Only an importer who will transfer warehoused merchandise among
Class 2 and 9 warehouses listed on the application in paragraph (c)(2)
of this section is eligible to participate.
(ii) The importer must have a centralized inventory control system
that shows the location of all of the warehoused merchandise at all
times, including merchandise in transit.
(iii) The importer and its surety must sign the application. If the
application to use this alternative procedure is approved by the
appropriate port director, the importer's entry bond containing the
conditions provided under Sec. 113.62 of this chapter will continue to
attach to any merchandise transferred under these alternative
procedures.
(iv) Each proprietor of a warehouse listed on the application and
each surety who underwrites that proprietor's custodial bond coverage
under Sec. 113.63 of this chapter shall sign the application.
(2) Application. Application must be made in writing to the port
director of the port in which the applicant's centralized inventory
control system exists, with copies to all affected port directors, for
exemptions from the requirements for transfer of merchandise from one
bonded warehouse to another set forth in paragraphs (a) and (b) of this
section. The application must list all bonded warehouses to and from
which the merchandise may be transferred; all such warehouses must be
covered by the same centralized inventory control system. Only blanket
exemption requests will be considered; exemptions will not be considered
for individual transfers. The application may be in letter form, signed
by all participants, and contain a certification to the port director by
the applicant that he maintains accounting records, documents and
financial statements and reports that adequately support Customs
activities.
(3) Operation. An importer who receives approval to transfer
merchandise between bonded warehouses in accordance with the provisions
of this section may, after entry into the first warehouse, transfer that
merchandise to any other warehouse without filing a withdrawal from
warehouse or a rewarehouse entry. The warehoused merchandise will be
treated as though it remains in the first warehouse so long as the
actual location of the merchandise at all times is recorded as provided
under the provisions of this section.
(4) Inventory control requirements. The records required to be
maintained must include a centralized inventory control system and
supporting documentation which meets the following requirements:
(i) Provide Customs upon demand with the proper on-hand balance of
each inventory item in each warehouse facility and each storage location
within each warehouse;
(ii) Provide Customs upon demand with the proper on-hand balance for
each open warehouse entry and the actual quantity in each warehouse
facility;
(iii) If an alternative inventory system has been approved, provide
Customs upon demand with the proper on-hand balance for each unique
identifier and the quantity related to each open warehouse entry and the
quantity in each warehouse facility;
(iv) Maintain documentation for all intracompany movements,
including authorizations for the movement, shipping documents and
receiving reports. These documents must show the appropriate warehouse
entry number or unique identifier, the description and quantity of the
merchandise transferred, and must be properly authorized and signed
evidencing shipment from and delivery to each location;
[[Page 72]]
(v) Maintain a consolidated permit file folder at the location where
the merchandise was originally warehoused. The consolidated permit file
folder must meet the requirements of Sec. 19.12(d)(4) of this chapter
regardless of the warehouse facility in which the action occurred.
Documentation for all intracompany movements, including authorizations
for movement, shipping documents, receiving reports, as well as
documentation showing ultimate disposition of the merchandise must be
filed in the consolidated permit file folder within seven business days;
(vi) Maintain a subordinate permit file at all intracompany
locations where merchandise is transferred containing copies of
documentation required by Sec. 19.12(d)(4) of this chapter and by
paragraph (c)(3)(v) of this section relating to merchandise quantities
transferred to the location. A copy of all documents in the subordinate
permit file folder must be filed in the consolidated permit file folder
within seven business days; no exceptions will be granted to this
requirement. When the final withdrawal is made on the respective entry,
the subordinate permit file shall be considered closed and filed at the
intracompany location to which the merchandise was transferred; and
(vii) File the withdrawal from Customs custody at the original
warehouse location at which the merchandise was entered.
(5) Waiver of permit file folder requirements. The permit file
folder requirements of paragraphs (c)(3)(v) and (c)(3)(vi) of this
section may be waived if the proprietor's recordkeeping and inventory
control system qualifies under the requirements of Sec. 19.12(d)(4)(iii)
of this chapter at all locations where bonded merchandise is stored.
(6) Procedure not available--(i) Liens. The transfer procedures
permitted under paragraph (c) of this section shall not be available for
merchandise with respect to which Customs is notified of the existence
of a lien, as prescribed in Sec. 141.112 of this chapter (see 19 U.S.C.
1564), until proof shall be produced at the original warehouse location
that the lien has been satisfied or discharged.
(ii) Restricted merchandise. With the exception of alcohol and
tobacco products, merchandise subject to a restriction on release such
as covered by a licensing, quota or visa requirement, is not eligible.
[T.D. 73-175, 38 FR 17464, July 2, 1973, as amended by T.D. 82-204, 47
FR 49376, Nov. 1, 1982; T.D. 97-19, 62 FR 15840, Apr. 3, 1997]
Sec. 144.35 Withdrawal of vessel and aircraft supplies and equipment.
Supplies and equipment for vessels and aircraft may be withdrawn
from warehouse under the procedures set forth in this subpart and in
Secs. 10.59 through 10.65 of this chapter.
Sec. 144.36 Withdrawal for transportation.
(a) Time limit. Merchandise may be withdrawn from warehouse for
transportation to another port of entry if withdrawal for consumption or
exportation can be accomplished at the port of destination before the
expiration of the warehousing period.
(b) Physical deposit in warehouse not needed. All or any part of the
merchandise covered by a entry summary, Customs Form 7501 may be
withdrawn for transportation without deposit in a bonded warehouse and
may be permitted to remain on the vessel or other vehicle or on the pier
in a constructive warehouse status pending examination. When any such
merchandise not deposited in a warehouse is not forwarded under the
withdrawal for transportation on account of damage or other cause, the
importer shall be required to withdraw such merchandise immediately for
consumption or exportation, or designate a warehouse to which it may be
sent and, upon his failure to do so, it shall be treated as unclaimed.
(c) Form. (1) A withdrawal for transportation shall be filed on
Customs Form 7512 in five copies. An extra copy or copies of the Customs
Form 7512 may be required for use in connection with the delivery of the
merchandise to the bonded carrier and, in the case of alcoholic
beverages, two extra copies shall be required for use in furnishing the
duty statement to the port director at destination.
[[Page 73]]
(2) Separate withdrawals for transportation from a single warehouse,
via a single conveyance, consigned to the same consignee, and deposited
into a single warehouse, can be filed on one Customs Form 7512, under
one control number, provided that there is an attachment, to be
certified by a Customs officer, providing the information for each
withdrawal, as required in paragraph (d) of this section. With the
exception of alcohol and tobacco products, this procedure shall not be
allowed for merchandise which is in any way restricted (for example,
quota/visa).
(3) The requirement that a Customs Form 7512 be filed and the
information required in paragraph (d) of this section be shown shall not
be required if the merchandise qualifies under the exemption in
Sec. 144.34(c).
(d) Information required. In addition to the statement of quantity
required by Sec. 144.32, Customs Form 7512 shall show the following
information for the merchandise being withdrawn:
(1) The original entry number, date of entry, date of entry summary,
and port at which filed;
(2) The name of the consignee at the port of destination;
(3) Any ascertained weight, gauge, or measure;
(4) The entered value of the merchandise;
(5) Estimated duties, if any;
(6) A statement that the merchandise is or is not admissible for
consumption and the reason for non-admissibility, if applicable; and
(7) The statistical information required by Sec. 141.61(e) of this
chapter.
When the withdrawal is made after the merchandise has been rewarehoused,
the rewarehouse entry number, date, and port at which filed also shall
be shown.
(e) Duty on samples withdrawn. The duty on any samples withdrawn at
the original port from a shipment covered by a withdrawal for
transportation shall be collected at such port and a notation thereof
made on the withdrawal form. No separate invoice or extract from the
original invoice shall be required to cover such samples.
(f) Forwarding procedure. The merchandise shall be forwarded in
accordance with the general provisions for transportation in bond
(Secs. 18.1 through 18.8 of this chapter). However, when the alternate
procedures under Sec. 144.34(c) are employed, the merchandise need not
be delivered to a bonded carrier for transportation, and an entry for
transportation (Customs Form 7512) and a rewarehouse entry will not be
required.
(g) Procedure at destination. Upon arrival at destination, the
merchandise may be:
(1) Entered for rewarehouse in accordance with Sec. 144.41;
(2) Entered for combined rewarehouse and withdrawal for consumption
in accordance with Sec. 144.42;
(3) Exported in accordance with paragraph (h) of this section;
(4) Forwarded to another port or returned to the port of origin in
accordance with Sec. 18.5 (c) or (d) of this chapter;
(5) Admitted to a foreign trade zone in zone-restricted status as
provided in part 146 of this chapter; or
(6) Deposited into the proprietor's bonded warehouse or duty free
store warehouse without rewarehouse entry as required in Sec. 144.41, if
the merchandise qualifies for the exemption specified in Sec. 144.34(c).
(h) Exportation. A consignee of merchandise withdrawn for
transportation who desires to export the merchandise upon arrival at
destination shall so advise the port director at destination in writing.
The port director shall then permit the exportation of the merchandise
under Customs supervision in the same manner as a withdrawal for
indirect exportation under Sec. 144.37.
[T.D. 73-175, 38 FR 17464, July 2, 1973, as amended by T.D. 79-221, 44
FR 46828, Aug. 9, 1979; T.D. 84-129, 49 FR 23168, June 5, 1984; T.D. 84-
212, 49 FR 39047, Oct. 3, 1984; T.D. 86-16, 51 FR 5064, Feb. 11, 1986;
T.D. 86-118, 51 FR 22516, June 20, 1986; T.D. 97-19, 62 FR 15841, Apr.
3, 1997]
Sec. 144.37 Withdrawal for exportation.
(a) Form. A withdrawal for either direct or indirect exportation
shall be filed on Customs Form 7512 (Transportation Entry and Manifest
of Goods Subject to Customs Inspection and Permit) in 5 copies or on
Customs Form 7501 in 3 copies for merchandise being exported under cover
of a TIR carnet.
[[Page 74]]
Customs Form 7512 or Customs Form 7501 shall contain all of the
statistical information as provided in Sec. 141.61(e) of this chapter.
The port director may require an extra copy or copies of Customs Form
7512 or 7501 for use in connection with the delivery of merchandise to
the carrier.
(b) Procedure for indirect exportation--(1) Forwarding. Merchandise
withdrawn for indirect exportation (transportation and exportation)
shall be forwarded to the port of exportation in accordance with the
general provisions for transportation in bond (Secs. 18.1--18.8 of this
chapter).
(2) Splitting of shipments. If any part of a shipment is not
exported or if a shipment is divided at the port of exportation,
extracts in duplicate from the manifest on file in the customhouse shall
be made on Customs Form 7512 for each portion, one copy to be sent to
the discharging inspector and the other to the lading inspector to be
used as report of exportation. The splitting up for exportation of
shipments arriving under warehouse withdrawals for indirect exportation
shall be permitted only when various portions of a shipment are destined
to different destinations, when the export vessel cannot properly
accommodate the entire quantity, or in other similar circumstances. In
the case of merchandise moving under cover of a TIR carnet, if the
merchandise is not to be exported or if the shipment is to be divided,
appropriate entry shall be required and the carnet discharged. The
provisions of Secs. 18.23 and 18.24 of this chapter concerning change of
destination or retention of merchandise on the dock shall also be
followed in applicable cases.
(3) Conversion to withdrawal for consumption. A withdrawal for
indirect exportation may be converted to a withdrawal for consumption
upon request to the director of the port where the withdrawal for
indirect exportation was made.
(c) Exportation by mail. Merchandise may be withdrawn from warehouse
for exportation by mail in accordance with the provisions of subpart F
of part 145 of this chapter.
(d) Marks on packages. The exportation shall be made under the
original marks of importation. Port marks may be added by authority of
the port director under Customs supervision. The original and port marks
shall appear in all Customs papers pertaining to the exportation.
(e) Weight, gauge, or measure. Merchandise in bulk and packaged
articles which are customarily bought and sold by weight, gauge, or
measure may be withdrawn for exportation or transportation only at the
actual quantities ascertained at the time of the original entry for
warehouse, except as otherwise provided for by law. In any case, the
port director may require a special report of weight, gauge, or measure
of the merchandise being exported if he deems it necessary.
(f) Merchandise not laden. Merchandise withdrawn for exportation but
not laden shall be sent to general order unless other disposition is
prescribed by the port director.
(g) Exportation at a foreign trade zone. Merchandise may be
withdrawn for exportation at a foreign trade zone in the same or at a
different port. The merchandise will be considered exported upon
admission to a zone in zone-restricted status, as provided in
Sec. 146.44(c) of this chapter.
(h) Class 9 warehouse withdrawals for exportation--(1) Applicability
of sales ticket procedure. Merchandise in a Class 9 warehouse (duty-free
store) may be withdrawn for any of the purposes set forth in this
subpart. However, only conditionally duty-free merchandise in a Class 9
warehouse intended for exportation or for delivery to persons and
organizations set forth in subpart I, part 148, of this chapter, will be
eligible for withdrawal under the sales ticket procedure specified in
this paragraph.
(2) Sales ticket content and handling. Sales ticket withdrawals
shall be made only under a blanket permit to withdraw (see Sec. 19.6(d)
of this chapter) and the sales ticket shall serve as the equivalent of
the supplementary withdrawal. A sales ticket is an invoice of the
proprietor's design which will include:
(i) Serial number and date of preparation of each ticket;
(ii) Warehouse entry number or specific identifier, if approved by
the port director;
[[Page 75]]
(iii) Quantity of goods sold;
(iv) Brief description of the articles including the size of
bottles;
(v) The full name and address of the purchaser. However, the port
director may waive the address requirement for all merchandise except
for alcoholic beverages in quantities in excess of 4 liters and
cigarettes in quantities in excess of 3 cartons. Also, the address
requirement is not applicable with respect to purchasers at airport
duty-free enterprises; and
(vi) A statement on the original copy (purchaser's copy) of the
effect that goods purchased in a duty-free store will be subject to duty
and/or tax with personal exemption if returned to the United States. At
the time of purchase, the sales ticket, in triplicate, shall be made out
in the name of the purchaser. One copy shall be retained by the
proprietor. A permit file copy will be attached to the parcel containing
the articles, and the original given to the purchaser. Additional copies
may be retained by the proprietor.
(3) Sales ticket register. In addition to the records required in
Sec. 19.12(a) of this chapter, Class 9 warehouse proprietors shall
maintain a sales ticket register or similar accounting record for each
warehouse entry. The sales ticket register of the proprietor shall
include the following information:
(i) Warehouse entry number;
(ii) Specific identifier, if applicable;
(iii) Sales ticket date and number;
(iv) Description;
(v) Quantity; and
(vi) Current balance.
As each warehouse entry is closed out, the warehouse proprietor shall
verify the sales ticket register total with the amount withdrawn so as
to account for all merchandise so withdrawn and certify on the register
that all the goods have been exported or sold to qualifying persons and
organizations under part 148 of this chapter. The sales ticket register
shall be included in the permit file folder with or in lieu of the
blanket permit summary, as provided in Sec. 19.6(d)(5) of this chapter.
A copy of all sales tickets shall be retained by the proprietor for not
less than 5 years after the date of the last sales ticket in the entry.
In lieu of placing a copy of sales tickets in each permit file folder,
the warehouse proprietor may keep all sales tickets in a readily
retrievable manner in a separate file.
[T.D. 73-175, 38 FR 17464, July 2, 1973, as amended by T.D. 73-312, 38
FR 30883, Nov. 8, 1973; T.D. 80-142, 45 FR 36383, May 30, 1980; T.D. 84-
212, 49 FR 39047, Oct. 3, 1984; T.D. 86-16, 51 FR 5064, Feb. 11, 1986;
T.D. 92-81, 57 FR 37701, Aug. 20, 1992; T.D. 95-81, 60 FR 52295, 52296,
Oct. 6, 1995; T.D. 97-19, 62 FR 15842, Apr. 3, 1997; T.D. 99-64, 64 FR
43266, Aug. 10, 1999; T.D. 00-22, 65 FR 16518, Mar. 29, 2000]
Sec. 144.38 Withdrawal for consumption.
(a) Form. Withdrawals for consumption of merchandise in bonded
warehouses shall be filed on Customs Form 7501, in triplicate, and shall
contain all of the statistical information as provided in Sec. 141.61(e)
of this chapter.
(b) Withdrawal for exportation to Canada or Mexico. A withdrawal for
exportation to Canada or Mexico or for entry into a duty-deferral
program in Canada or Mexico is considered a withdrawal for consumption
pursuant to Sec. 181.53 of this chapter.
(c) Information to be shown on withdrawal. Each withdrawal shall
show all information for which spaces are provided on the withdrawal
form, and shall also show the separate value of each package and the
total dutiable value of the merchandise being withdrawn. In the case of
merchandise in packages which are uniform in kind, quantity, value, and
duty, the number of each package to be withdrawn need not be shown on
the withdrawal if the lowest and highest numbers in the number series of
such packages are shown. In the case of merchandise subject to quota, or
textiles and textile products subject to levels of restraint, the
description shall reflect any correction thereof reported after the
filing of the warehouse entry. Additionally, on each withdrawal of
cigars, cigarettes, or cigarette papers or tubes subject to internal
revenue tax, the statement for tax purposes required by Sec. 275.81 of
the regulations of the Internal Revenue Service (26 CFR Sec. 275.81)
shall be made on the withdrawal form.
(d) Deposit of estimated duties. Estimated duties on the merchandise
being withdrawn shall be deposited in accordance with subpart G of part
141 of this
[[Page 76]]
chapter. The port director may increase or decrease the amount of
estimated duties to be deposited on the final withdrawal to bring the
aggregate amount of duties deposited into balance with the amount which
he estimates will be finally due upon liquidation.
(e) Permit for release of merchandise. When the duties and other
charges have been paid, and all other requirements of law and
regulations have been met, a permit on Customs Form 7501 shall be issued
and delivered to the person making the warehouse withdrawal.
(f) Textiles and textile products. Textiles and textile products
subject to quota, visa or export license requirements in their condition
at the time of importation may not be withdrawn from warehouse for
consumption if during the warehouse period there has been a change by
manipulation or other means:
(1) In the country of origin of the merchandise as defined by
Sec. 12.130 of this chapter,
(2) To exempt from quota or visa or export license requirements
other than a change brought about by statute, treaty, executive order or
Presidential proclamation, or
(3) From one textile category to another textile category.
[T.D. 73-175, 38 FR 17464, July 2, 1973, as amended by T.D. 73-312, 38
FR 30883, Nov. 8, 1973; T.D. 74-114, 39 FR 12095, Apr. 3, 1974; T.D. 78-
329, 43 FR 43455, Sept. 26, 1978; T.D. 82-204, 47 FR 49376, Nov. 1,
1982; T.D. 84-171, 49 FR 31253, Aug. 3, 1984; T.D. 85-38, 50 FR 8723,
Mar. 5, 1985; T.D. 95-81, 60 FR 52296, Oct. 6, 1995; T.D. 96-14, 61 FR
2911, Jan. 30, 1996]
Sec. 144.39 Permit to transfer and withdraw merchandise.
With the exception of merchandise transferred under the procedures
of Sec. 144.34(c), if all legal and regulatory requirements are met, the
appropriate Customs officer shall approve the application to transfer or
withdraw merchandise from a bonded warehouse by endorsing the permit
copy and returning it to the applicant. The approved permit shall be
presented by the withdrawer to the warehouse proprietor as evidence of
Customs authorization of the transfer or withdrawal. The approved permit
copy shall thereafter be retained in the warehouse entry file of the
proprietor. Goods covered by permit may be retained in the bonded
warehouse at the option of the proprietor.
[T.D. 82-204, 47 FR 49376, Nov. 1, 1982, as amended by T.D. 97-19, 62 FR
15842, Apr. 3, 1997]
Subpart E--Rewarehouse Entries
Sec. 144.41 Entry for rewarehouse.
(a) Applicability. When merchandise which has been withdrawn from
warehouse for transportation to another port has arrived at the port of
destination, it may be entered for rewarehouse by the consignee named in
the withdrawal.
(b) Form of entry. An entry for rewarehouse shall be made in
duplicate on Customs Form 7501 and shall contain all of the statistical
information as provided in Sec. 141.61(e) of this chapter. The port
director may require an extra copy or copies of Customs Form 7501,
annotated ``PERMIT,'' for use in connection with the delivery of the
merchandise to the warehouse. No declaration is required on the entry.
(c) Combining separate shipments. (1) Separate shipments consigned
to the same consignee and received under separate withdrawals for
transportation may be combined into one rewarehouse entry if the
warehouse withdrawals are from the same original warehouse entry.
(2) Shipments covered by multiple warehouse entries, and shipped
from a single warehouse under separate withdrawals for transportation,
via a single conveyance, may be combined into one rewarehouse entry if
consigned to the same consignee and deposited into a single warehouse.
With the exception of alcohol and tobacco products, this procedure shall
not be allowed for merchandise which is in any way restricted (for
example, quota/visa). The combined rewarehouse entry shall have attached
either copies of each warehouse entry package which is being combined
into the single rewarehouse entry or a summary with pertinent
information, that is, the date of importation, commodity description,
size, HTSUS and
[[Page 77]]
entry numbers, for all entries withdrawn for consolidation as one
rewarehouse entry. Any combining of separate withdrawals into one
rewarehouse entry shall result in the rewarehouse entry being assigned
the import date of the oldest entry being combined into the rewarehouse
entry.
(3) Combining of separate shipments shall be prohibited in all other
circumstances.
(d) Bond. A bond on Customs Form 301, containing the bond conditions
set forth in Sec. 113.62 of this chapter shall be filed before a permit
is issued on Customs Form 7501 for sending the merchandise to the bonded
warehouse. However, no bond shall be required if the merchandise is
entered by the consignee named in the original bond filed at the
original port of entry, or if it is entered by a transferee who has
established his right to withdraw the merchandise and has filed a bond
in accordance with subpart C of this part.
(e) Value and classification. The duties determined at the port
where the original warehouse entry was filed shall be the duties
chargeable under the rewarehouse entry, except in the cases provided for
in Secs. 159.7 (a) and (b) of this chapter, which pertain to certain
classes of merchandise excluded from the liquidation of the original
warehouse entry and merchandise on which rates of duty or tax are
changed by an act of Congress or by a proclamation by the President.
(f) Examination. Any examination necessary for identification of the
merchandise, determination of shortages, or other purposes shall be
made.
(g) Failure to enter. If the rewarehouse entry is not filed within
15 calendar days after its arrival, the merchandise shall be disposed of
in accordance with the applicable procedures in Sec. 4.37 or Sec. 122.50
or Sec. 123.10 of this chapter. However, merchandise sent to a general
order warehouse shall not be sold or otherwise disposed of as unclaimed
until the expiration of the original 5-year period during which the
merchandise may remain in warehouse under bond.
(h) Protest. A protest may be filed at the port where the
rewarehouse entry is made against a liquidation made at that port under
Sec. 159.7 (a) or (b) of this chapter, or against a refusal of the
director of that port to liquidate pursuant to said sections. In all
other cases, any protest shall be filed against the original warehouse
entry.
[T.D. 73-175, 38 FR 17464, July 2, 1973, as amended by T.D. 82-204, 47
FR 49376, Nov. 1, 1982; T.D. 84-129, 49 FR 23168, June 5, 1984; T.D. 84-
213, 49 FR 41185, Oct. 19, 1984; T.D. 97-19, 62 FR 15842, Apr. 3, 1997;
T.D. 98-74, 64 FR 15303, Mar. 31, 1999]
Sec. 144.42 Combined entry for rewarehouse and withdrawal for consumption.
(a) Applicability. If the consignee of merchandise withdrawn for
transportation wishes to pay duty and obtain possession of the
merchandise immediately upon arrival at destination, he may make a
combined entry for rewarehouse and withdrawal for consumption.
(b) Procedure for entry. The procedures set forth in Sec. 144.41 are
applicable to this type of entry, with the following exceptions:
(1) Form of entry. A combined entry for rewarehouse and withdrawal
for consumption shall be made on Customs Form 7501 (Consumption Entry),
in 4 copies, and shall contain all of the statistical information as
provided in Sec. 141.61(e) of this chapter, one copy to be used as the
permit. No declaration is required on the entry;
(2) Extra copy for Internal Revenue. An additional copy of Customs
Form 7501, marked or stamped ``For Internal Revenue Purposes,'' shall be
presented for each entry of cigars, cigarettes, or cigarette papers or
tubes, when the release from Customs custody of those articles is
subject to part 275 of the regulations of the Internal Revenue Service
(26 CFR part 275) and tax is payable to Customs; and
(3) Deposit of duties. Estimated Customs duties, taxes, and other
charges, as set forth in subpart G of part 141 of this chapter, shall be
deposited upon presentation of the combined entry. The port director
shall then issue a permit for release on Customs Form 7501.
[T.D. 73-175, 38 FR 17464, July 2, 1973, as amended by T.D. 73-312, 38
FR 30884, Nov. 8, 1973; T.D. 87-75, 52 FR 20068, May 29, 1987]
[[Page 78]]
PART 145--MAIL IMPORTATIONS--Table of Contents
Sec.
145.0 Scope.
Subpart A--General Provisions
145.1 Definitions.
145.2 Mail subject to Customs examination.
145.3 Opening of letter class mail; reading of correspondence
prohibited.
145.4 Dutiable merchandise without declaration or invoice, prohibited
merchandise, and merchandise imported contrary to law.
145.5 Undeliverable packages.
Subpart B--Requirements and Procedures
145.11 Declarations of value and invoices.
145.12 Entry of merchandise.
145.13 Internal revenue tax on mail entries.
145.14 Marking requirements.
Subpart C--Administrative Review of Mail Entries
145.21 Administrative review.
145.22 Procedures for obtaining administrative review.
145.23 Time limits.
145.24 Amendment of entry.
145.25 Entry correct.
145.26 Rates of duty not binding.
Subpart D--Special Classes of Merchandise
145.31 Importations not over $200 in value.
145.32 Bona-fide gifts.
145.34 Personal and household effects and tools of trade.
145.35 United States products returned.
145.36 Articles for institutions.
145.37 Articles for the U.S. Government.
145.38 Diplomatic pouches.
145.39 Articles for diplomatic officers, representatives or
international organizations, and foreign military personnel.
145.40 Plant material imported for immediate exportation.
145.41 Other conditionally and unconditionally free merchandise.
145.42 Proof for conditionally free merchandise.
145.43 Unaccompanied tourist shipments.
Subpart E--Restricted and Prohibited Merchandise
145.51 Articles prohibited by section 305, Tariff Act of 1930.
145.52 Literature concerning devices for unlawful abortion.
145.53 Firearms and munitions of war.
145.54 Alcoholic beverages.
145.55 Trademarks, trade names, and copyrights.
145.56 Foreign Assets Control.
145.57 Regulations of other agencies.
145.58 Other restricted and prohibited merchandise.
145.59 Seizures.
Subpart F--Exportation by Mail
145.71 Exportation from continuous Government custody.
145.72 Delivery to Customs custody for exportation.
Policy Statement to Part 145--Examination of Sealed Letter Class Mail
Appendix to Part 145
Authority: 19 U.S.C. 66, 1202 (General Note 23, Harmonized Tariff
Schedule of the United States), 1624;
Section 145.4 also issued under 18 U.S.C. 545, 19 U.S.C. 1618;
Section 145.11 also issued under 19 U.S.C. 1481, 1485, 1498;
Section 145.12 also issued under 19 U.S.C. 1315, 1484, 1498;
Sections 145.22 through 145.23 also issued under 19 U.S.C. 1501,
1514;
Section 145.31 also issued under 19 U.S.C. 1321;
Section 145.32 also issued under 19 U.S.C. 1321, 1498;
Sections 145.35 through 145.38, 145.41, also issued under 19 U.S.C.
1498;
Section 145.51 also issued under 19 U.S.C. 1305;
Section 145.54 also issued under 19 U.S.C. 1618.
Source: T.D. 73-135, 38 FR 13369, May 21, 1973, unless otherwise
noted.
Sec. 145.0 Scope.
The provisions of this part apply only to mail subject to Customs
examination as set forth in Sec. 145.2. This part contains regulations
pertaining specifically to the importation of merchandise through the
mails but does not contain all the regulations applicable to mail
importations. Importations by mail are subject to the same requirements
and restrictions as importations by any other means, except where more
specific procedures for mail importations are set forth in this part.
The fee applicable to each item of dutiable mail for which Customs
prepares documentation is set forth in Sec. 24.22 of this chapter.
[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 78-102, 43
FR 14454, Apr. 6, 1978; T.D. 93-85, 58 FR 54286, Oct. 21, 1993]
[[Page 79]]
Subpart A--General Provisions
Sec. 145.1 Definitions.
(a) Mail article. ``Mail article'' means any posted parcel, packet,
package, envelope, letter, aerogramme, box, card, or similar article or
container, or any contents thereof, which is transmitted in mail subject
to customs examination.
(b) Letter class mail. ``Letter class mail'' means any mail article,
including packages, post cards, and aerogrammes, mailed at the letter
rate or equivalent class or category of postage.
(c) Sealed letter class mail. ``Sealed letter class mail'' means
letter class mail sealed against postal inspection by the sender.
[T.D. 78-102, 43 FR 14454, Apr. 6, 1978]
Sec. 145.2 Mail subject to Customs examination.
(a) Restrictions. Customs examination of mail as provided in
paragraph (b) of this section is subject to the restrictions and
safeguards relating to the opening of letter class mail set forth in
Sec. 145.3.
(b) Generally. All mail arriving from outside the Customs territory
of the United States which is to be delivered within the Customs
territory of the United States and all mail arriving from outside the
U.S. Virgin Islands which is to be delivered within the U.S. Virgin
Islands, is subject to Customs examination, except:
(1) Mail known or believed to contain only official documents
addressed to officials of the U.S. Government;
(2) Mail addressed to Ambassadors and Ministers (Chiefs of
Diplomatic Missions) of foreign countries; and
(3) Letter class mail known or believed to contain only
correspondence or documents addressed to diplomatic missions, consular
posts, or the officers thereof, or to international organizations
designated by the President as public international organizations
pursuant to the International Organizations Act (see Sec. 148.87(b) of
this chapter). Mail, other than letter class mail, addressed to the
designated international organizations is subject to Customs examination
except where the organization certifies under its official seal that the
mail contains no dutiable or prohibited articles. Any Customs
examination made shall, upon request of the addressee international
organization, take place in the presence of an appropriate
representative of that organization.
[T.D. 78-102, 43 FR 14454, Apr. 6, 1978]
Sec. 145.3 Opening of letter class mail; reading of correspondence prohibited.
(a) Matter in addition to correspondence. Except as provided in
paragraph (e), Customs officers and employees may open and examine
sealed letter class mail subject to Customs examination which appears to
contain matter in addition to, or other than, correspondence, provided
they have reasonable cause to suspect the presence of merchandise or
contraband.
(b) Only correspondence. No Customs officer or employee shall open
sealed letter class mail which appears to contain only correspondence
unless prior to the opening:
(1) A search warrant authorizing that action has been obtained from
an appropriate judge of United States magistrate, or
(2) The sender or the addressee has given written authorization for
the opening.
(c) Reading of correspondence. No Customs officer or employee shall
read, or authorize or allow any other person to read, any correspondence
contained in any letter class mail, whether or not sealed, unless prior
to the reading:
(1) A search warrant authorizing that action has been obtained from
an appropriate judge or United States magistrate, or
(2) The sender or the addressee has given written authorization for
the reading.
(d) Other types of correspondence. The provisions of paragraph (c)
shall also apply to correspondence between school children and
correspondence of the blind which are authorized to be mailed at other
than the letter rate of postage in international mail.
(e) Certain Virgin Islands mail. First class mail originating in the
Customs territory of the United States and arriving in the U.S. Virgin
Islands, which
[[Page 80]]
is to be delivered within the U.S. Virgin Islands, shall not be opened
unless:
(1) A search warrant authorizing that action has been obtained from
an appropriate judge or United States magistrate, or
(2) The sender or the addressee has been given written authorization
for the opening.
[T.D. 78-102, 43 FR 14454, Apr. 6, 1978]
Sec. 145.4 Dutiable merchandise without declaration or invoice, prohibited merchandise, and merchandise imported contrary to law.
(a) Subject to seizure and forfeiture. When, upon Customs
examination, a mail article is found to contain merchandise subject to
duty or tax, and the mail article is not accompanied by an appropriate
Customs declaration and invoice or statement of value required by
Sec. 145.11, or is found to contain material prohibited importation or
imported contrary to law, the merchandise is subject to seizure and
forfeiture.
(b) Mitigation of forfeiture. Any claimant incurring a forfeiture of
merchandise for violation of this section may file a petition for relief
pursuant to part 171 of this chapter. Mitigation of that forfeiture may
occur consistent with mitigation guidelines.
(c) Collection of mitigated forfeiture. When the shipment does not
exceed $2,000 in value, Customs Form 3419 or 3419A or Customs Form 368
or 368A (serially numbered) or Customs Form 7501 shall be used for the
entry of the merchandise, and the duty, any tax, and the amount of the
mitigated forfeiture shall be entered as separate items thereon. If a
mail article for which a mail fine entry has been issued in accordance
with this paragraph is undeliverable, it will be returned to the
director of the port where the entry was issued, for disposition in
accordance with Sec. 145.59 relating to articles subject to seizure.
(d) Petition for relief. The addressee or sender may file a petition
with the Fines, Penalties, and Forfeitures Officer having jurisdiction
over the port where the mail fine entry was issued in accordance with
part 171 of this chapter for relief from the forfeiture incurred and for
release of the seized merchandise, or for additional relief from a
mitigated forfeiture.
[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 78-102, 43
FR 14454, Apr. 6, 1978; T.D. 86-118, 51 FR 22516, June 20, 1986; T.D.
87-75, 52 FR 26142, July 13, 1987; T.D. 91-73, 56 FR 42527, Aug. 28,
1991; T.D. 92-56, 57 FR 24944, June 12, 1992; T.D. 98-28, 63 FR 16417,
Apr. 3, 1998; T.D. 99-27, 64 FR 13675, Mar. 22, 1999; T.D. 00-57, 65 FR
53575, Sept. 5, 2000]
Sec. 145.5 Undeliverable packages.
Mail articles which are refused or undeliverable, except mail
articles for which a mail fine entry has been issued in accordance with
Sec. 145.4(c), will be marked by the postmaster to show why delivery was
not made, and will be forwarded to the proper exchange post office for
return to the country of origin. Mail entries will be removed from the
mail articles and returned to Customs for cancellation. If, for any
reason, an undeliverable mail article known or supposed to be dutiable
is not returned to the country of origin or forwarded to another country
in accordance with the Postal regulations, it will be delivered to
Customs for disposition under the Customs laws and regulations governing
seized or unclaimed merchandise.
Subpart B--Requirements and Procedures
Sec. 145.11 Declarations of value and invoices.
(a) Customs declaration. A clear and complete Customs declaration on
the form provided by the foreign post office, giving a full and accurate
description of the contents and value of the merchandise, shall be
securely attached to at least one mail article of each shipment,
including shipments of special classes of merchandise treated in subpart
D of this part. Although a Customs declaration is required to be
attached to only one mail article of each shipment, examination and
release of the merchandise will be expedited if such a declaration is
attached to each individual mail article.
(b) Invoice or statement of commercial value. Each shipment of
merchandise shall have an invoice or bill of sale (or,
[[Page 81]]
in the case of merchandise not purchased or consigned for sale, a
statement of the fair retail value in the country of shipment), giving
an accurate description and the purchase price of the merchandise,
securely attached to the outside of the mail article or enclosed
therein. If the shipment consists of more than one mail article, a copy
of the invoice should accompany each mail article, or else the invoice
shall accompany the mail article bearing the declaration, and that mail
article shall be marked ``Invoice enclosed.''
(c) [Reserved]
(d) Shipments without declaration and invoice. Shipment of
merchandise which are not accompanied by a Customs declaration and
invoice in accordance with paragraphs (a) through (b) of this section
may be subject to seizure and forfeiture in accordance with Sec. 145.4.
[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 76-103, 41
FR 14731, Apr. 7, 1976; T.D. 78-102, 43 FR 14454, Apr. 6, 1978; T.D. 85-
39, 50 FR 9612, Mar. 11, 1985]
Sec. 145.12 Entry of merchandise.
(a) Formal entries--(1) Discretionary. The port director may require
formal entry of any mail shipment regardless of value if in his opinion
it is necessary to protect the revenue.
(2) Required. Formal entry at the customhouse shall be required for
every importation in the mails which exceeds $2,000 in value, except for
special classes of merchandise which can be released without entry (see
subpart D of this part), and except as provided in subparts B and C of
part 143 and Sec. 10.1 of this chapter.
(3) Separate shipments. Separate shipments not exceeding $2,000 in
value, if mailed abroad at different times (as shown by the declaration
or other mailing indicia), shall not be combined for the purpose of
requiring formal entry, even though they reach Customs at the same time
and are covered by a single order or contract in excess of $2,000,
unless there was a splitting of shipments in order to avoid the payment
of Customs duty.
(4) Notice of formal entry requirement. When a formal entry is
required, the addressee shall be notified of the arrival of the shipment
and of the place at which entry is to be made. If the shipment is
addressed to a point which is not a Customs port or station, the port of
entry specified in the notice shall be the port nearest the destination
of the shipment. When a formal entry is filed, it shall contain all the
statistical information as provided in Sec. 141.61(e) of this chapter.
(b) Mail and informal entries--(1) Preparation of entry form. Except
as provided in paragraphs (c) and (e) of this section, Customs officers
shall prepare and attach a mail entry (Customs Form 3419 or 3419A) for
each shipment not exceeding $2,000 in value which is to be delivered by
the Postal Service, and return the shipment to the Postal Service for
delivery and collection of duty. If the addressee has arranged to pick
up such a shipment at the Customs office where it is being processed,
the Customs officer shall prepare an informal entry (Customs Form 368 or
368A (serially numbered), or an entry summary, Customs Form 7501, and
collect the duty in accordance with subpart C of part 143 of this
chapter.
(2) Rates of duty. Merchandise released under a mail or informal
entry shall be dutiable at the rates of duty in effect when the
preparation of the entry is completed by a Customs employee, ready for
transmittal with the merchandise to the addressee.
(c) Dutiable shipments not over $2,000 for Government agencies. When
a dutiable shipment not exceeding $2,000 in value is addressed to a U.S.
Government department or agency, the port director may release the
merchandise prior to the payment of duties under an entry on Customs
Form 368 or 368A (serially numbered) or Customs Form 7501, upon the
receipt of a stipulation in the form set forth in Sec. 141.102(d) of
this chapter. If the stipulation does not accompany the shipment, the
port director shall notify the Government department or agency of the
arrival of the shipment and request the stipulation. Upon receipt of the
completed stipulation and preparation of the entry form, the port
director shall stamp all mail articles in the shipment to show that they
have received Customs treatment and shall return the
[[Page 82]]
shipment to the Postal Service for delivery, unless the addressee has
arranged to pick up the shipment at the Customs office where it is being
processed. The proper Government department or agency shall be billed
later for any duties and taxes due.
(d) Release without entry. Certain types of merchandise may be
passed free of duty without issuing an entry (see subpart D of this
part).
(e) Unaccompanied shipments--(1) Mail entry to be attached. If the
requirements of Sec. 148.115(a) of this chapter are met, Customs
officers shall prepare and attach a mail entry, Customs Form 3419 or
3419A, for each shipment for which entry is claimed under subheading
9816.00.40, Harmonized Tariff Schedule of the United States (19 U.S.C.
1202), which is to be delivered by the Postal Service, and return the
shipment to the Postal Service for delivery and collection of duty. If
the addressee has arranged to pick up the shipment at the Customs office
where it is being processed, the Customs officer shall prepare an
informal entry, Customs Form 368 or 368A (serially numbered), or entry
summary, Customs Form 7501, and collect the duty in accordance with
subpart C of part 143 of this chapter if the requirements of
Sec. 148.115(a) of this chapter are met.
(2) Disposition of Customs Form 255. The Declaration of
Unaccompanied Articles, Customs Form 255, affixed to the shipment shall
be removed by the Customs officer and retained for Customs purposes. If
a mail entry, Customs Form 3419 or 3419A, has been prepared, the mail
entry number shall be noted on the Customs Form 255.
[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 73-175, 38
FR 17469, July 2, 1973; T.D. 73-312, 38 FR 30884, Nov. 8, 1973; T.D. 78-
102, 43 FR 14454, Apr. 6, 1978; T.D. 78-394, 43 FR 49788, Oct. 25, 1978;
T.D. 85-123, 50 FR 29955, July 23, 1985; T.D. 87-75, 52 FR 26142, July
13, 1987; T.D. 89-1, 53 FR 51263, Dec. 21, 1988; T.D. 89-82, 54 FR
36026, Aug. 31, 1989; T.D. 91-73, 56 FR 42527, Aug. 28, 1991; T.D. 92-
56, 57 FR 24944, June 12, 1992; T.D. 98-28, 63 FR 16417, Apr. 3, 1998]
Sec. 145.13 Internal revenue tax on mail entries.
(a) Method of collection. Any internal revenue tax assessed on a
mail entry shall be shown as a separate item on the entry, and collected
in the same manner as Customs duties.
(b) Release without payment of tax. A mail entry may not be used to
release a shipment of cigars, cigarettes, or cigarette papers or tubes
for a manufacturer without payment of tax as provided for in 27 CFR part
275 and Sec. 11.2a of this chapter. If a claim for release without
payment of tax is made by the addressee at the time of delivery, the
shipment will be returned by the Postal Service to the port of entry or
sent to the nearest Customs office at which appropriate release as
claimed may be arranged by the addressee.
[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 78-329, 43
FR 43455, Sept. 26, 1978]
Sec. 145.14 Marking requirements.
(a) Country of origin. Merchandise imported by mail shall be marked
with the country of origin in accordance with part 134 of this chapter.
If merchandise without the required marking is to be delivered from the
post office where it has been given Customs examination, the Customs
officer shall require compliance with the marking law and regulations.
If it is to be delivered from another post office, the Customs officer
shall place in the envelope containing the mail entry a copy of Customs
Form 3475, containing instructions to the postmaster concerning the
marking to be required before delivery.
(b) Other marking requirements. Certain types of merchandise are
subject to special marking requirements, such as those contained in the
Textile Fiber Products Identification Act, the Wool Products Labeling
Act, and the Trademark Act. Since there is no provision for post office
supervision of these types of marking, the port director shall require
compliance with the law and regulations (see parts 11 and 133 of this
chapter).
(c) Failure to mark. If the addressee fails to comply with the
marking requirements, the mail article will be treated as undeliverable
in accordance with Sec. 145.5.
[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 78-102, 43
FR 14454, Apr. 6, 1978]
[[Page 83]]
Subpart C--Administrative Review of Mail Entries
Sec. 145.21 Administrative review.
Requests for adjustment of the amount of duty assessed under mail
entries shall be handled as requests for administrative review in
accordance with this subpart.
Sec. 145.22 Procedures for obtaining administrative review.
If an addressee is dissatisfied with the amount of duty assessed
under a mail entry, he may obtain administrative review in the following
ways:
(a) He may pay the assessed duty, take delivery of the merchandise,
and send a copy of the mail entry to the issuing Customs office
indicated on the mail entry, together with a statement of the reason it
is believed the duty assessed is incorrect. Any invoices, bills of sale,
or other evidence should be submitted with the statement. The addressee
may show the mail entry number and date on his statement instead of
sending a copy of the mail entry, but this may result in delay.
(b) He may postpone acceptance of the shipment, and within the time
allowed by the Postal regulations provide the postmaster with a written
statement of his objections. The postmaster will forward the mail entry
together with the addressee's statement and any invoices, bills of sale,
or other evidence submitted by the addressee to the port director who
issued the entry, and retain custody of the shipment until advice is
received from the port director as to the disposition to be made. If the
addressee is located near one of the ports at which Customs officers are
authorized to review mail entries (see 39 CFR 10.5), the postmaster may
send the mail entry to that port, together with the addressee's
statement and evidence, for reconsideration by the port director.
(c) He may pay the assessed duty and take delivery of the
merchandise, and file a protest under section 514, Tariff Act of 1930,
as amended (19 U.S.C. 1514), in the form and manner prescribed in part
174 of this chapter.
[T.D. 73-175, 38 FR 13369, May 21, 1973, as amended by T.D. 78-99, 43 FR
13061, Mar. 29, 1978]
Sec. 145.23 Time limits.
A mail entry may be amended under section 520(c), Tariff Act of
1930, as amended (19 U.S.C. 1520(c)), only if the addressee requests
such amendment within the time limits prescribed therein (see
Secs. 173.4 and 173.5 of this chapter), and the claim is allowable under
section 520(c). Requests for adjustment in the amount of duty assessed
under mail entries made under Sec. 145.22(a) shall be made in such time
that the request can be acted upon by the port director within 90 days
after receipt of the mail article and payment of the duties by the
addressee. Protests under Sec. 145.22(c) must be filed not later than 90
days after payment of the duties by the addressee, but may be acted upon
after the expiration of that 90-day period.
[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 78-102, 43
FR 14454, Apr. 6, 1978]
Sec. 145.24 Amendment of entry.
If the port director is satisfied that the objection is valid and
timely, he shall amend the mail entry. If the duty has already been
paid, Customs shall issue an appropriate refund of duty.
Sec. 145.25 Entry correct.
If the port director believes the duty originally assessed was
correct, he shall send the addressee a notice in writing that the
request for refund of duty has been denied. If the duty has not been
paid, the mail entry shall be returned to the postmaster concerned,
together with a copy of the notice sent to the addressee. The postmaster
will then collect the duty and deliver the shipment, or, if the
addressee refuses to pay the duty, will treat the shipment as
undeliverable.
Sec. 145.26 Rates of duty not binding.
Rates of duty assessed on a mail entry, whether assessed on the
original
[[Page 84]]
entry or as amendments under Sec. 145.24, are not binding for future
importations. A binding ruling on tariff classification may be obtained
in accordance with the procedures set forth in part 177 of this chapter.
[T.D. 73-175, 38 FR 13369, May 21, 1973, as amended by T.D. 73-175, 38
FR 17469, July 2, 1973; T.D. 78-99, 43 FR 13061, Mar. 29, 1978]
Subpart D--Special Classes of Merchandise
Sec. 145.31 Importations not over $200 in value.
The port director shall pass free of duty and tax, without preparing
an entry as provided for in Sec. 145.12, packages containing merchandise
having an aggregate fair retail value in the country of shipment of not
over $200, subject to the requirements set forth in Secs. 10.151 and
10.153 of this chapter.
[T.D. 94-51, 59 FR 30296, June 13, 1994]
Sec. 145.32 Bona-fide gifts.
The port director shall pass free of duty and tax, without preparing
an entry as provided for in Sec. 145.12, articles sent as bona-fide
gifts from persons in foreign countries to persons in the United States
having an aggregate fair retail value in the country of shipment not
exceeding $100 ($200, in the case of articles sent from persons in the
Virgin Islands, Guam, and American Samoa), subject to the requirements
set forth in Secs. 10.152 and 10.153 of this chapter.
[T.D. 94-51, 59 FR 30296, June 13, 1994]
Sec. 145.34 Personal and household effects and tools of trade.
(a) U.S. military and civilian personnel returning from extended
duty abroad. Section 148.74 of this chapter sets forth specific
requirements for exemptions from duty under subheading 9805.00.50,
Harmonized Tariff Schedule of the United States (19 U.S.C. 1202), for
personal and household effects of military and civilian personnel of the
United States returning upon the completion of extended duty abroad. A
copy of the official travel orders shall be attached to or enclosed in
each mail article and the outside of each mail article shall be clearly
marked to show that exemption from duty is being claimed.
(b) Other personal and household effects, and tools of trade.
Certain personal and household effects and tools of trade may be passed
free of duty without issuing an entry, in accordance with Sec. 148.53 of
this chapter.
[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 78-102, 43
FR 14454, Apr. 6, 1978; T.D. 89-1, 53 FR 51263, Dec. 21, 1988]
Sec. 145.35 United States products returned.
Products of the United States returned after having been exported,
which have not been advanced in value or improved in condition while
abroad, may be passed free of duty without issuing an entry and without
the declarations provided for in Sec. 10.1(a) of this chapter, provided
the shipment is valued at not over $2,000 and the port director is
satisfied that the merchandise is free of duty under subheading
9801.00.10, Harmonized Tariff Schedule of the United States (19 U.S.C.
1202).
[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 85-123, 50
FR 29955, July 23, 1985; T.D. 89-1, 53 FR 51263, Dec. 21, 1988; T.D. 89-
82, 54 FR 36026, Aug. 31, 1989; T.D. 94-47, 59 FR 25570, May 17, 1994;
T.D. 98-28, 63 FR 16417, Apr. 3, 1998]
Sec. 145.36 Articles for institutions.
Books and other articles classifiable under subheading 4903.00.00,
4904.00.00, 4905.91.00, 4905.99.00, 9701.10.00, 9701.90.00, 9810.00.05,
Harmonized Tariff Schedule of the United States (HTSUS) (19 U.S.C.
1202), imported by and addressed directly to a library or other
institution described in subheading 9810.00.05 or 9101.30, HTSUS may be
passed free of duty without issuing an entry, if the port director is
satisfied that the merchandise is entitled to free entry. A declaration
may be required in accordance with Sec. 10.43 of this chapter under the
procedure specified in Sec. 145.42.
[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 85-123, 50
FR 29955, July 23, 1985; T.D. 89-1, 53 FR 51263, Dec. 21, 1988]
Sec. 145.37 Articles for the U.S. Government.
(a) Mail articles for copyright. Mail articles marked for copyright
which are addressed to the Library of Congress, to the U.S. Copyright
Office, or to the office of the Register of Copyrights,
[[Page 85]]
Washington, DC, shall be passed free of duty without issuing an entry.
(b) Books, engravings, and other articles. Books, classifiable under
subheading 4903.00.00, Harmonized Tariff Schedule of the United States
(HTSUS) (19 U.S.C. 1202), and engravings, etchings, and other articles
enumerated in subheading 9808.00.10, HTSUS, shall be passed free of duty
without issuing an entry when they are addressed to the Library of
Congress or any department or agency of the U.S. Government.
(c) Official Government documents. Other mail articles addressed to
offices or officials of the U.S. Government, believed to contain only
official documents, shall be passed free of duty without issuing an
entry. Such mail articles, when believed to contain merchandise, shall
be treated in the same manner as other mail articles of merchandise so
addressed.
[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 78-102, 43
FR 14454, Apr. 6, 1978; T.D. 89-1, 53 FR 51263, Dec. 21, 1988; T.D. 91-
77, 56 FR 46115, Sept. 10, 1991]
Sec. 145.38 Diplomatic pouches.
Mail articles bearing the official seal of a foreign government with
which the United States has diplomatic relations, accompanied by
certificates bearing such seal to the effect that they contain only
official communications or documents, shall be admitted free of duty
without Customs examination.
[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 78-102, 43
FR 14454, Apr. 6, 1978]
Sec. 145.39 Articles for diplomatic officers, representatives of international organizations, and foreign military personnel.
Free entry of articles in mail articles addressed to diplomatic
officers, representatives of certain international organizations, and
similar persons is governed by subpart I of part 148 of this chapter.
[T.D. 73-175, 38 FR 13369, May 21, 1973, as amended by T.D. 73-227, 38
FR 22548, Aug. 22, 1973; T.D. 78-102, 43 FR 14454, Apr. 6, 1978]
Sec. 145.40 Plant material imported for immediate exportation.
Plant material may be imported by mail free of duty for immediate
exportation by mail subject to the following regulations, which have
been approved by the Department of Agriculture and the Postal Service.
This procedure shall not affect the movement of plant material in the
internal mails through the United States:
(a) Permit for entry. Each shipment shall be dispatched in the mails
from abroad, accompanied by a yellow and green special mail tag bearing
the serial number of the permit for entry for immediate exportation or
immediate transportation and exportation, issued by the U.S. Department
of Agriculture, and also by the postal form of Customs declaration.
(b) Place of inspection. Upon arrival, the shipment shall be
detained by or redispatched to the postmaster at Washington, DC,
Brownsville, Tex., Hoboken, NJ, Honolulu, Hawaii, Laredo, Tex., Miami,
Fla., San Francisco, Calif., San Juan, P.R., San Pedro, Calif., or
Seattle, Wash., as may be appropriate, according to the address on the
green and yellow tag, and there submitted to the Customs officer and the
Federal quarantine inspector. The merchandise shall be accorded special
handling only at these cities, and under no circumstances shall it be
permitted to enter the commerce of the United States.
(c) Special handling. After inspection by the Customs and quarantine
officers, and with their approval, the addressee or his authorized agent
shall repack and readdress the mail package under Customs supervision;
endorse and sign on the package a waiver of the addressee's right to
withdraw the mail article from the mails; affix to the mail article the
necessary postage; and comply with any other mailing and export
requirements, after which the package shall be delivered under Customs
supervision to the postmaster for exportation by mail in accordance with
Sec. 145.71.
(d) Entry not required. It will not be necessary to issue a Customs
mail entry nor to require a formal entry of the shipment.
[T.D. 73-175, 38 FR 13369, May 21, 1973, as amended by T.D. 78-102, 43
FR 14455, Apr. 6, 1978]
[[Page 86]]
Sec. 145.41 Other conditionally and unconditionally free merchandise.
Shipments of conditionally or unconditionally free merchandise not
specifically treated elsewhere in this part may be passed free of duty
and tax without issuing an entry, if the value is not over $2,000 and
the port director is satisfied that the merchandise is entitled to free
entry.
[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 85-123, 50
FR 29955, July 23, 1985; T.D. 89-82, 54 FR 36026, Aug. 31, 1989; T.D.
98-28, 63 FR 16417, Apr. 3, 1998]
Sec. 145.42 Proof for conditionally free merchandise.
The port director may, at his discretion, require appropriate proof
of duty-free status before releasing conditionally free merchandise.
This proof may be obtained by either of the following methods:
(a) Retain shipment and request proof. The shipment may be retained
by the port director while the necessary proof is requested from the
addressee. If the requested proof is not received within 30 days, a mail
entry shall be issued at the ordinary rate of duty which would apply if
the merchandise were not conditionally free, and the mail entry shall be
forwarded with the shipment for collection of duties.
(b) Send shipment with form and entry. If the only proof required
for free entry is a declaration signed by the addressee, the port
director may issue a mail entry at the ordinary duty which would apply
if the merchandise were not conditionally free. The shipment shall then
be forwarded together with the mail entry, a copy of the appropriate
declaration form, and instructions to the postmaster to deliver the
shipment free of duty if the importer executes the declaration, and to
collect the full duty shown on the mail entry if the importer does not
execute the declaration.
Sec. 145.43 Unaccompanied tourist shipments
Unaccompanied tourist shipments for which entry is claimed under
subheading 9804.00.70, Harmonized Tariff Schedule of the United States
(19 U.S.C. 1202), may be passed free of duty and tax if the requirements
of Sec. 148.115(a) of this chapter are met. The Declaration of
Unaccompanied Articles, Customs Form 255, shall be removed by the
Customs officer from the shipment and retained for Customs purposes.
[T.D. 78-394, 43 FR 49788, Oct. 25, 1978, as amended by T.D. 89-1, 53 FR
51263, Dec. 21, 1988]
Subpart E--Restricted and Prohibited Merchandise
Sec. 145.51 Articles prohibited by section 305, Tariff Act of 1930.
(a) Types of articles. Various articles, as described in section
305, Tariff Act of 1930, as amended (19 U.S.C. 1305), and in part 12 of
this chapter, are prohibited from importation. This prohibition includes
the following types of articles:
(1) Obscene matter;
(2) Articles for causing unlawful abortion (see Sec. 145.52 for the
treatment of literature pertaining to such articles);
(3) Matter advocating treason or insurrection against the United
States or forcible resistance to any law of the United States;
(4) Matter containing any threat to take the life of or inflict
bodily harm upon any person in the United States; and
(5) Lottery matter, except any lottery ticket, printed paper that
may be used as a lottery ticket, or advertisement of any lottery, that
is printed in Canada for use in connection with a lottery conducted in
the United States.
(b) Disposition of articles. Mail found to contain lottery matter
shall be disposed of by the Postal Service under the postal laws and
regulations. Mail found to contain any of the other prohibited articles
described in paragraphs (a)(1) through (a)(4) of this section shall be
given appropriate treatment by Customs under the Customs laws and
regulations (see Sec. 12.40 of this chapter).
[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 92-80, 57 FR
37702, Aug. 20, 1992]
[[Page 87]]
Sec. 145.52 Literature concerning devices for unlawful abortion.
Mail articles containing literature or advertisements concerning
devices to produce unlawful abortions, are prohibited from the mails by
18 U.S.C. 1461, and shall be retained by, or delivered to, the Postal
Service for disposition under the postal laws and regulations. If the
Postal Service determines in any case that it is proper to release the
material to the addressee, it shall be submitted for Customs treatment
before delivery.
[T.D. 78-99, 43 FR 13061, Mar. 29, 1978, as amended by T.D. 78-102, 43
FR 14455, Apr. 6, 1978]
Sec. 145.53 Firearms and munitions of war.
Importations of firearms, munitions of war, and related articles are
subject to the import permit requirements and other restrictions set
forth in 27 CFR parts 47, 178, 179.
[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 78-329, 43
FR 43455, Sept. 26, 1978]
Sec. 145.54 Alcoholic beverages.
(a) Nonmailable. Alcoholic beverages are nonmailable, with certain
exceptions (see 18 U.S.C. 1716 and the postal regulations), and when
imported in the mails are subject to seizure and forfeiture under 18
U.S.C. 545.
(b) Seizure. When alcoholic beverages are received in the mails,
they shall be seized, and the addressee shall be advised that they are
subject to forfeiture and that he has a right to file a petition for
their release (see part 171 of this chapter).
(c) Conditions for release. If the port director is satisfied that
there was no fraudulent intent involved, he may release the alcoholic
beverages to the addressee upon the following conditions:
(1) Applicable duty and internal revenue tax shall be paid.
(2) The addressee shall comply with the alcoholic beverage laws of
the State to which the shipment is destined.
(3) Any other conditions the port director may impose under his
authority to remit or mitigate fines, penalties, and forfeitures shall
be complied with.
(4) The addressee, his representative, or a common carrier shall
pick up the merchandise at the Customs office where it is being held.
Since the merchandise is nonmailable, it cannot be delivered by the
Postal Service.
Sec. 145.55 Trademarks, trade names, and copyrights.
Merchandise bearing a trademark or trade name entitled to protection
against imports, merchandise bearing a mark or name that copies or
simulates such a trademark or trade name, and merchandise which is in
violation of copyright law is subject to the restrictions and
prohibitions set forth in part 133 of this chapter.
Sec. 145.56 Foreign Assets Control.
Merchandise subject to regulations of the Office of Foreign Assets
Control of the Treasury Department prohibiting or restricting entry of
unlicensed importations of articles directly or indirectly from certain
designated countries shall be detained until licensed or the question of
its release, seizure, or other disposition has been determined under the
Foreign Assets Control or Cuban Assets Control regulations (31 CFR parts
500 and 515) (See also 19 CFR 12.150).
[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 96-42, 61 FR
24889, May 17, 1996]
Sec. 145.57 Regulations of other agencies.
Certain types of plants and plant products, food, drugs, cosmetics,
hazardous or caustic and corrosive substances, viruses, serums, and
various harmful articles are subject to examination and clearance by
appropriate agencies before release to the addressee (see part 12 of
this chapter).
Sec. 145.58 Other restricted and prohibited merchandise.
Other restrictions and prohibitions pertaining to certain types of
imported merchandise are set forth in part 12 of this chapter and are
applicable to importations by mail.
[[Page 88]]
Sec. 145.59 Seizures.
(a) Articles prohibited and contrary to law. All mail shipments
containing articles the importation of which is prohibited, or articles
imported into the United States in any manner contrary to law, shall be
seized or detained as appropriate and held by Customs officers for
appropriate treatment, except for certain articles which will be handled
by the Postal Service as specified in Secs. 145.51 and 145.52.
(b) Notification of seizure or detention. In all cases where
articles are seized or detained by Customs officers, the addressee shall
be notified of the seizure or detention, of the reason for such action,
and, if appropriate, of his right to petition for relief (see part 171
of this chapter).
Subpart F--Exportation by Mail
Sec. 145.71 Exportation from continuous Government custody.
(a) Relief from duties. Merchandise imported into the United States,
unless nonmailable, may be exported by any class of mail without the
payment of duties, if:
(1) The merchandise has remained continuously in the custody of the
Government (Customs or postal authorities); and
(2) The mail articles containing such merchandise are inspected and
mailed under Customs supervision.
(b) Waiver of right to withdraw. Waiver of the right to withdraw the
mail article from the mails shall be endorsed on each mail article to be
so exported and signed by the exporter.
(c) Export entry or withdrawal required. An export entry in
accordance with Sec. 18.25 of this chapter or a warehouse withdrawal for
exportation in accordance with Sec. 144.37 of this chapter, whichever is
appropriate, shall be filed for merchandise being exported under this
section, except for merchandise imported by mail which is either:
(1) Unclaimed or refused and being returned by the Postal Service to
the country of origin as undeliverable mail; or
(2) For which a formal entry has not been filed and which is being
remailed from continuous Customs or postal custody to Canada.
[T.D. 73-175, 38 FR 13369, May 21, 1973, as amended by T.D. 73-175, 38
FR 17470, July 2, 1973; T.D. 78-102, 43 FR 14455, Apr. 6, 1978]
Sec. 145.72 Delivery to Customs custody for exportation.
In certain cases where merchandise has not been in continuous
Government custody, delivery to Customs custody is appropriate before
exportation by mail, as set forth in the following sections of this
chapter:
(a) Section 10.8 (articles exported for repairs or alterations).
(b) Section 10.9 (articles exported for processing).
(c) Section 148.33 (merchandise which was imported free of duty
under a personal exemption, found to be unsatisfactory, and is being
exported for replacement).
(d) Section 10.38 (exportation of imported merchandise which was
entered temporarily under bond).
(e) Section 191.42 (exportation of rejected imported merchandise,
with drawback of duties).
[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 98-16, 63 FR
11005, Mar. 5, 1998]
Policy Statement to Part 145--Examination of Sealed Letter Class Mail
A. Customs officers and employees shall not open first class mail
arriving in the U.S. Virgin Islands for delivery there, if it originated
in the Customs territory of the United States, unless a search warrant
or written authorization of the sender or addressee is obtained. Customs
officers or employees may open and examine all other sealed letter class
mail which is subject to the Customs mail regulations (see 19 CFR part
145) and which appears to contain matter in addition to, or other than,
correspondence, provided they have ``reasonable cause to suspect'' the
presence of merchandise or contraband.
B. Customs officers and employees shall not open any sealed letter
class mail which appears to contain only correspondence unless a search
warrant or written authorization of the sender or addressee is obtained
in advance of the opening.
C. Customs officers and employees are prohibited from reading, or
authorizing or allowing others to read, any correspondence contained in
any letter class mail unless there has been obtained in advance either a
[[Page 89]]
search warrant or written authorization of the sender or addressee. This
prohibition, which will continue to be strictly enforced, also applies
to correspondence between school children and correspondence of the
blind which are authorized to be mailed at other than the letter rate of
postage in international mail.
D. If a violation of law is discovered upon opening any mail article
referred to in paragraph C, and it is believed that the correspondence
may provide additional information concerning the violation and is
therefore needed for further investigation or use in court, a search
warrant shall be obtained before any correspondence is seized, read, or
referred to another agency. Search warrants shall be promptly sought.
Correspondence may be detained while a search warrant is being sought.
E. If no controlled delivery is arranged and correspondence is not
to be otherwise seized pursuant to a search warrant (see ``F'' below),
the item which constitutes the violation shall be removed and any
correspondence shall be replaced in the wrapper, or in a new wrapper if
the original wrapper has been seized pursuant to 19 U.S.C. 1595a. The
wrapper shall then be resealed, marked to indicate it was opened by
Customs, and returned to postal channels. Appropriate seizure notices
shall be sent in accordance with 19 CFR 145.59(b).
F. No mail article may be referred to another agency without a
search warrant unless--
(1) Any correspondence has been removed and the mail article is
being referred for examination and clearance under 19 CFR 145.57,
(2) Any correspondence has been removed and the mail article has
been lawfully seized by Customs,
(3) The mail article is being referred to Postal Service channels to
effect a controlled delivery in cooperation with other law enforcement
agencies, or
(4) The mail article is being returned to Postal Service channels
for normal processing.
G. Whenever sealed letter class mail is opened, the factors giving
the Customs officer or employee ``reasonable cause to suspect'' the
presence of merchandise or contraband shall be recorded on the
appropriate form and on the opened envelope or other container by means
of appropriate coded symbols. Should a seizure result, these factors
shall also be recorded on the seizure report.
H. Sealed letter class mail with the green Customs label on a
Customs declaration may be opened without additional cause.
Correspondence in such mail is subject to the restrictions regarding the
detention, reading, and referral of mail to other agencies found in
paragraphs C through F.
I. Whenever any sealed letter class mail is opened for any of the
reasons set forth in the above paragraphs, a Postal Service employee
shall be present and shall observe the opening.
J. Any violation of the Customs mail regulations or any of these
policies will lead to appropriate administrative sanctions, as well as
possible criminal prosecution pursuant to 18 U.S.C. 1702.
[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 84-213, 49
FR 41185, Oct. 19, 1984]
Appendix to Part 145
A. Scope. The Customs Service is authorized to examine, with certain
exceptions for diplomatic and governmental mail, all mail arriving from
outside the Customs territory of the United States (CTUS) which is to be
delivered within the CTUS, and all mail arriving from outside the U.S.
Virgin Islands which is to be delivered within the U.S. Virgin Islands.
The term ``Customs territory of the United States'' is limited to the
States, the District of Columbia, and Puerto Rico. Consequently, mail
arriving from other U.S. territories and possessions is subject to
Customs examination even though it is designated ``domestic'' mail for
Postal Service purposes. Likewise, mail in the APO/FPO military postal
system is subject to Customs examination, even though it also is
designated ``domestic'' mail for Postal Service purposes. The Customs
Service therefor is responsible for examining all international mail to
be delivered in the CTUS and certain limited categories of so-called
``domestic mail''.
B. Definitions. Under various international conventions and
bilateral agreements, international mail falls within two main classes,
Parcel Post and Postal Union mail.
Parcel Post is not permitted to contain correspondence but is to be
used for the transmission of merchandise and is fully subject to Customs
examination in the same manner as other merchandise shipments (e.g.,
luggage, cargo, containers, etc.). Postal Union mail is divided into
``LC'' mail (Lettres et Cartes) and ``AO'' mail (Aures Objets).
``LC mail consists of letters, packages paid at the letter rate of
postage, post cards, and aerogrammes. The term ``letter class mail'' as
used in the Customs Regulations and in this policy statement means
``LC'' mail as well as equivalent articles in ``domestic'' mail subject
to Customs examination. Equivalent articles in ``domestic'' mail would
include articles mailed at the letter rate, or equivalent class or
category, in the APO/FPO military system or from a U.S. territory or
possession outside the CTUS. Since the term ``letter class mail'' thus
includes packages and bulky envelopes as long as
[[Page 90]]
they are mailed at the letter rate, or equivalent class or category, the
restrictions relating to opening and reading of correspondence apply
equally to such packages or bulky envelopes.
``AO'' mail is to be treated in the same manner as Parcel Post mail
since the Universal Postal Union Convention requires that they ``be made
up in such a manner that they may be easily examined'' and generally are
not permitted to ``contain any document having the character of current
and personal correspondence.'' Exceptions to the latter requirement
exist for matter for the blind and certain correspondence between school
children. Because of these exceptions, the prohibition against reading
correspondence without a search warrant or authorization of the sender
or addressee applies to correspondence of the blind and correspondence
between school children contained in ``AO'' mail. ``AO'' mail can
usually be identified by the following words: ``Imprime'' or ``Printed
Matter'', ``Cecogramme'' or ``Literature for the Blind'', ``Petit
Paquet'' or ``Small Packet'' or similar terms or their equivalents.
C. Reasonable Cause to Suspect. Determining whether there is
``reasonable cause to suspect'' that merchandise or contraband is
contained in sealed letter class mail is ultimately a matter of judgment
for each Customs official, based on all relevant facts and
circumstances. This judgment should be exercised within the framework of
the Customs regulation that sealed letter class mail which appears to
contain only correspondence is not to be opened unless a search warrant
or written authorization from either the sender or the addressee has
been obtained in advance of the opening.
Past practice indicates that the following circumstances (which are
illustrative and not exhaustive) provide ``reasonable cause to suspect''
and permit the opening of sealed letter class mail without a search
warrant or authorization of the sender or addressee.
1. A detector dog has alerted to the presence of narcotics or
explosives in a specific mail article.
2. X-ray of fluoroscope examination indicates the presence of
merchandise or contraband.
3. The weight, shape, feel, or sound of the mail article or its
contents may indicate that merchandise or contraband (e.g., a hard
object which may be jewelry, a stack of paper which may be counterfeit
money, or coins) could be in the mail article. Contents of a mail
article which feel lumpy, powdery, or spongy may, for example, indicate
the presence of narcotics.
4. Information from a source previously shown to be reliable
indicates that an identifiable mail article contains merchandise or
contraband.
5. The mail article is insured.
6. The mail article is a box, carton, or wrapper other than a thin
envelope.
7. The sender or addressee of the mail article is known to be
fictitious.
On the other hand, certain facts standing alone generally will not
provide ``reasonable cause to suspect'' the presence of merchandise or
contraband and therefore do not permit the opening of sealed letter
class mail. For example, sealed letter class mail may not be opened
merely because:
1. The mail article is registered.
2. The feel of a letter-size envelope suggests that it contains one
or a limited number of photographs.
3. The mail article appears to be part of a mass mailing.
4. The mail article is from a particular country, whether or not a
known source country of contraband.
5. A detector dog has alerted to the presence of narcotics or
explosives somewhere within a tray of mail ( the individual articles of
mail must then be examined individually).
6. The sender of addressee of the mail article is known to have
mailed or received contraband or merchandise in violation of law in the
past.
7. The wrapper contains writing or typing similar to that previously
found on articles of mail which contained contraband or merchandise in
violation of law.
In case where any one of the above facts is present, additional
evidence must exist which in conjunction with that fact provides
reasonable cause to suspect the presence of merchandise or contraband.
[T.D. 78-102, 43 FR 14454, Apr. 6, 1978, as amended by T.D. 83-212, 48
FR 46771, Oct. 14, 1983]
PART 146--FOREIGN TRADE ZONES--Table of Contents