[Title 19 CFR B]
[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 144 - WAREHOUSE AND REWAREHOUSE ENTRIES AND WITHDRAWALS]
[Subpart B - Requirements and Procedures for Warehouse Entry]
[From the U.S. Government Printing Office]


19CUSTOMS DUTIES22002-04-012002-04-01falseBSubpart BCUSTOMS DUTIESUNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURYWAREHOUSE AND REWAREHOUSE ENTRIES AND WITHDRAWALS
       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]

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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]

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