[Title 19 CFR C]
[Code of Federal Regulations (annual edition) - April 1, 2002 Edition]
[Title 19 - CUSTOMS DUTIES]
[Chapter I - UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY]
[Part 143 - SPECIAL ENTRY PROCEDURES]
[Subpart C - Informal Entry]
[From the U.S. Government Printing Office]


19CUSTOMS DUTIES22002-04-012002-04-01falseCSubpart CCUSTOMS DUTIESUNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURYSPECIAL ENTRY PROCEDURES
                        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]