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e-CFR Data is current as of February 4, 2010
TITLE 19--Customs Duties
CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY
PART 141--ENTRY OF MERCHANDISE
Subpart A--LIABILITY FOR DUTIES AND REQUIREMENT TO ENTER MERCHANDISE
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| Liability of importer for duties. |
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| Liability for duties on reimportation. |
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| Liability for duties includes liability for taxes. |
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Subpart B--RIGHT TO MAKE ENTRY AND DECLARATIONS ON ENTRY
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| Evidence of right to make entry for importations by common carrier. |
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| Right to make entry of importations by other than common carrier. |
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| Right to make entry of abandoned or salvaged merchandise. |
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| Deceased or insolvent consignees and court-appointed administrators. |
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| Bond for production of bill of lading or air waybill. |
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| Disposition of documents. |
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| Entry by nonresident consignee. |
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| Entry by nonresident corporation. |
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| Actual owner's declaration and superseding bond of actual owner. |
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Subpart C--POWERS OF ATTORNEY
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| General requirements and definitions. |
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| Form for power of attorney. |
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| Alternative form for noncommercial shipment. |
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| Duration of power of attorney. |
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| Revocation of power of attorney. |
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| Nonresident principals in general. |
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| Additional requirements for nonresident corporations. |
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| Designation of Customs ports in which power of attorney is valid. |
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| Certified copies of power of attorney. |
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| Power of attorney retained by customhouse broker. |
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Subpart D--QUANTITY OF MERCHANDISE TO BE INCLUDED IN AN ENTRY
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| Quantity usually required to be in one entry. |
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| Separate entries for different portions. |
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| Procedure for separate entries. |
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| Separate entries for consolidated shipments. |
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| Single entry summary for shipments arriving under one transportation entry. |
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| Single entry summary for multiple transportation entries consigned to the same consignee. |
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| Single entry for split shipments. |
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| Single entry for separately arriving portions of unassembled or disassembled entities. |
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Subpart E--PRESENTATION OF ENTRY PAPERS
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| Completion of entry and entry summary documentation. |
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| Place and time of filing. |
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| Submission of entry summary documentation for preliminary review. |
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| Review and correction of entry and entry summary documentation. |
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| Bond for missing documents. |
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| Applicable rates of duty. |
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Subpart F--INVOICES
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| Invoice for each shipment. |
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| Invoice for installment shipments arriving within a period of 10 days. |
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| Type of invoice required. |
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| Photocopies of invoice for separate entries of same shipment. |
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| Contents of invoices and general requirements. |
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| Breakdown on component materials. |
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| Additional information for certain classes of merchandise. |
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| Notation of tariff classification and value on invoice. |
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| Entry without required invoice. |
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| Waiver of invoice requirements. |
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Subpart G--DEPOSIT OF ESTIMATED DUTIES
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| When deposit of estimated duties, estimated taxes, or both not required. |
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| Voluntary deposit of additional duties. |
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Subpart H--RELEASE OF MERCHANDISE
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| Liens for freight, charges, or contribution in general average. |
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| Recall of merchandise released from Customs and Border Protection custody. |
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