[Title 19 CFR 141.61]
[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 141 - ENTRY OF MERCHANDISE]
[Subpart E - Presentation of Entry Papers]
[Sec. 141.61 - Completion of entry and entry summary documentation.]
[From the U.S. Government Printing Office]


19CUSTOMS DUTIES22002-04-012002-04-01false141.61Sec. 141.61CUSTOMS DUTIESUNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURYENTRY OF MERCHANDISEPresentation 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withdrawn.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

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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

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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]