PART 141—ENTRY OF 141.53 Procedure for separate entries. 141.54 Separate entries for consolidated MERCHANDISE shipments. 141.55 Single entry summary for shipments Sec. arriving under one transportation entry. 141.0 Scope. 141.56 Single entry summary for multiple 141.0a Definitions. transportation entries consigned to the same consignee. Subpart A—Liability for Duties and 141.57 Single entry for split shipments. Requirement To Enter Merchandise 141.58 Single entry for separately arriving portions of unassembled or disassembled 141.1 Liability of importer for duties. entities. 141.2 Liability for duties on reimportation. 141.3 Liability for duties includes liability Subpart E—Presentation of Entry Papers for taxes. 141.4 Entry required. 141.61 Completion of entry and entry sum- 141.5 Time limit for entry. mary documentation. 141.62 Place and time of filing. Subpart B—Right To Make Entry and 141.63 Submission of entry summary docu- Declarations on Entry mentation for preliminary review. 141.64 Review and correction of entry and 141.11 Evidence of right to make entry for entry summary documentation. importations by common carrier. 141.65 [Reserved] 141.12 Right to make entry of importations 141.66 Bond for missing documentation. by other than common carrier. 141.67 Recall of documentation. 141.13 Right to make entry of abandoned or 141.68 Time of entry. salvaged merchandise. 141.69 Applicable rates of duty. 141.14 Deceased or insolvent consignees and court-appointed administrators. Subpart F—Invoices 141.15 Bond for production of bill of lading or air waybill. 141.81 Invoice for each shipment. 141.16 Disposition of documents. 141.82 Invoice for installment shipments ar- 141.17 Entry by nonresident consignee. riving within a period of 10 days. 141.18 Entry by nonresident corporation. 141.83 Type of invoice required. 141.19 Declaration of entry. 141.84 Photocopies of invoice for separate 141.20 Actual owner’s declaration and super- entries of same shipment. seding bond of actual owner. 141.85 Pro forma invoice. 141.86 Contents of invoices and general re- Subpart C—Powers of Attorney quirements. 141.87 Breakdown on component materials. 141.31 General requirements and definitions. 141.32 Form for power of attorney. 141.88 Computed value. 141.33 Alternative form for noncommercial 141.89 Additional information for certain shipment. classes of merchandise. 141.34 Duration of power of attorney. 141.90 Notation of tariff classification and 141.35 Revocation of power of attorney. value on invoice. 141.36 Nonresident principals in general. 141.91 Entry without required invoice. 141.37 Additional requirements for non-resi- 141.92 Waiver of invoice requirements. dent corporations. 141.38 Resident corporations. Subpart G—Deposit of Estimated Duties 141.39 Partnerships. 141.101 Time of deposit. 141.40 Trusteeships. 141.102 When deposit of estimated duties, es- 141.41 Surety on Customs bonds. timated taxes, or both not required. 141.42 Protests. 141.103 Amount to be deposited. 141.43 Delegation to subagents. 141.104 Computation of duties. 141.44 Designation of Center and Customs 141.105 Voluntary deposit of additional du- ports in which power of attorney is valid. 141.45 Certified copies of power of attorney. ties. 141.46 Power of attorney retained by cus- tomhouse broker. Subpart H—Release of Merchandise 141.111 Carrier’s release order. Subpart D—Quantity of Merchandise To Be 141.112 Liens for freight, charges, or con- Included In an Entry tribution in general average. 141.113 Recall of merchandise released from 141.51 Quantity usually required to be in Customs and Border Protection custody. one entry. 141.52 Separate entries for different por- AUTHORITY: 19 U.S.C. 66, 1448, 1484, 1498, tions. 1624.

5

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00015 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR § 141.0 19 CFR Ch. I (4–1–20 Edition)

Subpart F also issued under 19 U.S.C. 1481; CBP-authorized electronic data inter- Subpart G also issued under 19 U.S.C. 1505; change system to secure the release of Section 141.1 also issued under 11 U.S.C. imported merchandise from CBP cus- 507(a)(7)(F), 31 U.S.C. 191, 192; Section 141.4 also issued under 19 U.S.C. tody, or the act of filing that docu- 1202 (General Note 3(e); Chapter 86, Addi- mentation. ‘‘Entry’’ also means that tional U.S. Note 1; Chapter 89, Additional documentation or data required by U.S. Note 1; Chapter 98, Subchapter III, U.S. § 181.53 of this chapter to be filed with Notes 3 and 4; Harmonized Tariff Schedule of CBP to withdraw merchandise from a the United States), 1498; duty-deferral program in the United Section 141.19 also issued under 19 U.S.C. States for exportation to Canada or 1485, 1486; Section 141.20 also issued under 19 U.S.C. Mexico or for entry into a duty-defer- 1485, 1623; ral program in Canada or Mexico. Section 141.66 also issued under 19 U.S.C. (b) Entry summary. ‘‘Entry summary’’ 1490, 1623; means any other documentation or Section 141.68 also issued under 19 U.S.C. electronic submission of data nec- 1315; essary to enable CBP to assess duties, Section 141.69 also issued under 19 U.S.C. 1315; and collect statistics on imported mer- Section 141.88 also issued under 19 U.S.C. chandise, and determine whether other 1401a(d), 1402(f); requirements of law or regulation are Section 141.90 also issued under 19 U.S.C. met. 1487; (c) Submission. ‘‘Submission’’ means Section 141.112 also issued under 19 U.S.C. the voluntary delivery to the appro- 1564; Section 141.113 also issued under 19 U.S.C. priate CBP officer or electronic sub- 1499, 1623. mission to the Automated Commercial Environment (ACE) or any other CBP- SOURCE: T.D. 73–175, 38 FR 17447, July 2, 1973, unless otherwise noted. authorized electronic data interchange system of the entry summary docu- EDITORIAL NOTE: Nomenclature changes to mentation or data for preliminary re- part 141 appear by CBP Dec. No. 16–26, 81 FR view or of entry documentation or data 93019, Dec. 20, 2016. for other purposes. § 141.0 Scope. (d) Filing. ‘‘Filing’’ means: This part sets forth general require- (1) The delivery to CBP, including ments and procedures for the entry of electronic submission to the Auto- imported merchandise, except entries mated Commercial Environment (ACE) under carnet, and entries for transpor- or any other CBP-authorized electronic tation in bond or exportation, for for- data interchange system, of the entry eign-trade zones, or for trade fairs, documentation or data required by sec- which are covered in parts 114, 18, 146, tion 484(a), Tariff Act of 1930, as and 147 of this chapter. More specific amended (19 U.S.C. 1484(a)), to obtain requirements and procedures in addi- the release of merchandise, or tion to those in this part are set forth (2) The delivery to CBP, including in parts 143, 144, and 145 of this chapter electronic submission to the Auto- for consumption, appraisement and in- mated Commercial Environment (ACE) formal entries, for warehouse entries, or any other CBP-authorized electronic and for mail entries. data interchange system, together with the deposit of estimated duties, of the § 141.0a Definitions. entry summary documentation or data Unless the context requires otherwise required to assess duties, collect statis- or a different definition is prescribed, tics, and determine whether other re- the following terms will have the quirements of law and regulation are meanings indicated when used in con- met, or nection with the entry of merchandise: (3) The delivery to CBP, including (a) Entry. ‘‘Entry’’ means that docu- electronic submission to the Auto- mentation or data required by § 142.3 of mated Commercial Environment (ACE) this chapter to be filed with the appro- or any other CBP-authorized electronic priate CBP officer or submitted elec- data interchange system, together with tronically to the Automated Commer- the deposit of estimated duties, of the cial Environment (ACE) or any other entry summary documentation or data,

6

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00016 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR U.S. Customs and Border Protection, DHS; Treasury § 141.1

which will serve as both the entry and States if the merchandise arrives oth- the entry summary. erwise than by vessel, unless otherwise (e) Presentation. ‘‘Presentation’’ is specially provided for by law. used only in connection with quota- (b) Payment of duties—(1) Personal debt class merchandise and is defined in of importer. The liability for duties, § 132.1(d) of this chapter. both regular and additional, attaching (f) Entered for consumption. ‘‘Entered on importation, constitutes a personal for consumption’’ means that an entry debt due from the importer to the summary for consumption has been United States which can be discharged filed with CBP in proper form, includ- only by payment in full of all duties le- ing electronic submission to the Auto- gally accruing, unless relieved by law mated Commercial Environment (ACE) or regulation. Payment to a broker or any other CBP-authorized electronic covering duties does not relieve the im- data interchange system, with esti- porter of liability if the duties are not mated duties attached. ‘‘Entered for paid by the broker. The liability may consumption’’ also means the nec- be enforced notwithstanding the fact essary documentation has been filed that an erroneous construction of law with CBP to withdraw merchandise or regulation may have enabled the im- from a duty-deferral program in the porter to pass his goods through the United States for exportation to Can- customhouse without payment. Deliv- ada or Mexico or for entry into a duty- ery of a Customs bond with an entry is deferral program in Canada or Mexico solely to protect the revenue of the (see § 181.53 of this chapter). United States and does not relieve the (g) Entered for warehouse. ‘‘Entered importer of liabilities incurred from for warehouse’’ means that an entry the importation of merchandise into summary for warehouse has been filed the United States. with CBP in proper form, including (2) Means of payment. An importer or electronic submission to the Auto- his agent may pay Customs by using mated Commercial Environment (ACE) any of the applicable means provided or any other CBP-authorized electronic in § 24.1(a). data interchange system. (3) Methods of payment. An importer (h) Entered temporarily under bond. may pay duties either: ‘‘Entered temporarily under bond’’ (i) Directly to Customs whether or means that an entry summary sup- not a licensed customhouse broker is porting a temporary importation under used; or bond has been filed with CBP in proper (ii) Through a licensed customhouse form, including electronic submission broker. When an importer uses a to the Automated Commercial Envi- broker and elects to pay by check or ronment (ACE) or any other CBP-au- bank draft, the importer may issue the thorized electronic data interchange broker either: system. (A) One check or bank draft payable (i) Released conditionally. ‘‘Released to the broker covering both duties and conditionally’’ means any release from the broker’s fees and charges, in which CBP custody before liquidation. case the broker shall pay the duties to Customs on behalf of the importer, or [CBP Dec. No. 15–14, 80 FR 61288, Oct. 13, 2015] (B) Separate checks or bank drafts, one covering duties payable to the Subpart A—Liability for Duties and ‘‘U.S. Customs Service,’’ for trans- Requirement To Enter Mer- mittal by the broker to Customs, and chandise the other covering the broker’s fees and charges. The importer’s check or § 141.1 Liability of importer for duties. bank draft for duties shall be delivered (a) Time duties accrue. Duties and the to Customs by the broker. liability for their payment accrue upon (c) Claim against estate of importer. imported merchandise on arrival of the The claim of the Government for un- importing vessel within a Customs port paid duties against the estate of a de- with the intent then and there to ceased or insolvent importer has pri- unlade, or at the time of arrival within ority over obligations to creditors the Customs territory of the United other than the United States. To the

7

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00017 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR § 141.2 19 CFR Ch. I (4–1–20 Edition)

extent that a broker or a surety pays outer containers exported from the duties on behalf of an importer which United States empty and returned as files for bankruptcy protection, the usual containers or coverings of mer- broker or surety shall be entitled to as- chandise, or exported filled with prod- sume the priority status of Customs ucts of the United States and returned under section 507(a)(7) of the Bank- empty or as the usual containers or ruptcy Code for that portion of Cus- coverings of merchandise (see § 10.7(b), toms claim which the surety or broker (c), (d), and (e) of this chapter); has paid. (e) Articles exported from the United (d) Lien against merchandise. The li- States for repairs or alterations, which ability for duties also constitutes a may be returned upon the payment of lien upon the merchandise imported duty on the value of repairs or alter- which may be enforced while such mer- ations at the rate or rates which would chandise is in the custody or subject to otherwise apply to the articles in their the control of the United States. repaired or altered conditions (see § 10.8 (e) States and their instrumentalities. of this chapter); Neither the States nor their instru- (f) Articles exported for exhibition mentalities are entitled to any con- under certain conditions (see §§ 10.66 stitutional exemption from the pay- and 10.67 of this chapter); ment of Customs duties. (g) Domestic animals taken abroad (f) Unordered merchandise. There shall for temporary pasturage purposes and be no liability for the payment of du- returned within 8 months (see § 10.74 of ties on the part of anyone to whom this chapter); merchandise is consigned without his (h) Articles exported under lease to a authority, if he refuses it. Such mer- foreign manufacturer (see § 10.108 of chandise shall be treated as unclaimed this chapter); or (see part 27 of this chapter). (i) Any other reimported articles for which free entry is specifically pro- [T.D. 73–175, 38 FR 17447, July 2, 1973, as amended by T.D. 82–134, 47 FR 32419, July 27, vided. 1982; T.D. 92–58, 57 FR 27160, June 18, 1992; T.D. 97–82, 62 FR 51770, Oct. 3, 1997] § 141.3 Liability for duties includes li- ability for taxes. § 141.2 Liability for duties on re- The importer’s liability for duties in- importation. cludes a liability for any internal rev- Dutiable merchandise imported and enue taxes which attach upon the im- afterwards exported, even though duty portation of merchandise, unless other- thereon may have been paid on the wise provided by law or regulation. first importation, is liable to duty on every subsequent importation into the § 141.4 Entry required. Customs territory of the United States, (a) General. All merchandise imported but this does not apply to the fol- into the United States is required to be lowing: entered, unless specifically excepted. (a) Personal and household effects (b) Exceptions. The following are the taken abroad by a resident of the exceptions to the general rule: United States and brought back on his (1) The exemptions listed in General return to this country (see § 148.31 of Note 3(e) to the Harmonized Tariff this chapter); Schedule of the United States (b) Professional books, implements, (HTSUS). instruments, and tools of trade, occu- (2) Vessels (not including vessels pation, or employment taken abroad classified in headings 8903 and 8907 and by an individual and brought back on subheadings 8905.90.10 and 8906.00.10 or his return to this country (see § 148.53 in Chapter 98, HTSUS, such as under of this chapter); subheadings 9804.00.35 or 9813.00.35). See (c) Automobiles and other vehicles also Chapter 89, Additional U.S. Note 1, taken abroad for noncommercial use HTSUS. (see § 148.32 of this chapter); (3) Instruments of international traf- (d) Metal boxes, casks, barrels, car- fic described in § 10.41a and § 10.41b(b) of boys, bags, quicksilver flasks or bot- this chapter, under the conditions pro- tles, metal drums, or other substantial vided for in those sections. See also

8

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00018 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR U.S. Customs and Border Protection, DHS; Treasury § 141.11

Chapter 98, Subpart III, U.S. Notes 3 148.12, 148.13, 148.51, and 148.62 of this and 4, HTSUS. chapter). (4) Railway locomotives classified in [T.D. 94–51, 59 FR 30295, June 13, 1994] heading 8601 or 8602, HTSUS, and freight cars classified in heading 8606, EDITORIAL NOTE: For FEDERAL REGISTER ci- HTSUS, on which no duty is owed (see tations affecting § 141.4, see the List of CFR paragraph (d) of this section). See Sections Affected, which appears in the Finding Aids section of the printed volume Chapter 86, Additional U.S. Note 1, and at www.govinfo.gov. HTSUS; see also 19 CFR part 123 for re- porting requirements for railway § 141.5 Time limit for entry. equipment brought into the United Merchandise for which entry is re- States from Canada or Mexico. quired will be entered within 15 cal- (c) Undeliverable articles. The exemp- endar days after landing from a vessel, tion from entry for undeliverable arti- aircraft or vehicle, or after arrival at cles under General Note 3(e), HTSUS, is the port of destination in the case of subject to the following conditions: merchandise transported in bond. Mer- (1) The person claiming the exemp- chandise for which timely entry is not tion must submit a certification (docu- made will be treated in accordance mentary or electronic) that: with § 4.37 or § 122.50 or § 123.10 of this (i) The merchandise was intended to chapter. be exported to a foreign country; (ii) The merchandise is being re- [T.D. 02–65, 67 FR 68035, Nov. 8, 2002] turned within 45 days of departure from the United States; Subpart B—Right To Make Entry (iii) The merchandise did not leave and Declarations on Entry the custody of the carrier or foreign customs; § 141.11 Evidence of right to make (iv) The merchandise is being re- entry for importations by common carrier. turned to the United States because it was undeliverable to the foreign con- (a) Merchandise not released directly to signee; and carrier. Except where merchandise is (v) The merchandise was not sent released directly to the carrier in ac- abroad to receive benefit from, or ful- cordance with paragraph (b) of this sec- fill obligations to, the United States as tion, one of the following types of evi- a result of exportation. dence of the right to make entry shall be filed in connection with the entry of (2) Upon request by CBP, the person merchandise imported by common car- claiming the exemption shall provide rier: evidence required to support the claim (1) A bill of lading or air waybill, pre- for exemption. sented by the holder thereof, properly (d) Railway locomotives and freight endorsed when endorsement is required cars. For railway locomotives and under the law. A nonnegotiable bill of freight cars described in Additional lading, or air waybill, may not be en- U.S. Note 1 of Chapter 86, HTSUS, to be dorsed by the named consignee to give excepted and released in accordance someone else the right to make entry. with paragraph (b)(4) of this section, If the person making entry intends to the importer must first file a bond on use the original bill of lading or air CBP Form 301, containing the bond waybill to obtain a duplicate bill of conditions set forth in either § 113.62 or lading, duplicate air waybill, or car- 113.64 of this chapter. rier’s certificate from the carrier, the (e) Informal entry. Merchandise quali- exchange shall be made before the fying for informal entry by regulation, entry is filed, and the duplicate bill of pursuant to 19 U.S.C. 1498, is exempt lading, duplicate air waybill, or car- from formal entry under 19 U.S.C. 1484 rier’s certificate shall be used to make and this part, but must be entered as entry in accordance with paragraph (a) required under applicable regulations (3) or (4) of this section. For purposes (see part 143, subpart C, and §§ 10.151 of this part, the rights of the consignor through 10.153, 128.24, 145.31, 145.32, relating to an air waybill as prescribed

9

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00019 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR § 141.12 19 CFR Ch. I (4–1–20 Edition)

by the Warsaw Convention (49 Stat. the period specified in the release 3017) shall be protected. order. (2) An extract from a bill of lading or (6) A shipping receipt or other docu- air waybill certified to be genuine by ment presented in lieu of a bill of lad- the carrier bringing the merchandise to ing or air waybill shall be accepted as the port of entry. Customs officers authority for making entry only if it shall not certify extracts from bills of bears a carrier’s certificate in accord- lading or air waybills. ance with paragraph (a)(4) of this sec- (3) A certified duplicate bill of lading tion, or if entry is made by the actual or air waybill, with the carrier’s cer- consignee in person or in his name by tificate being in substantially the fol- a duly authorized agent. lowing form: (b) Merchandise released directly to car- DUPLICATE BILL OF LADING OR AIR WAYBILL rier. Where, in accordance with sub- CERTIFICATE section (j) of section 484, Tariff Act of 1930, as amended (19 U.S.C. 1484), mer- lllll, 19— The undersigned carrier, bringing the with- chandise is released from Customs cus- in-described merchandise to this port, hereby tody (either under immediate delivery certifies that this signed copy of the bill of procedures in accordance with the pro- lading or air waybill is genuine and may be visions of subpart C of part 142 of this used for the purpose of making Customs chapter, or after an entry has been entry as provided for in section 484(i), Tariff filed in accordance with subpart A of Act of 1930. part 142 of this chapter, or after an ———————————— (Name of carrier) entry summary, which shall serve as ———————————— both the entry and entry summary has (Agent) been filed with estimated duties at- tached where appropriate in accord- (4) A carrier’s certificate, which may ance with subpart B of part 142 of this be executed on the official entry form, chapter), to the carrier by whom the or, in appropriate cases, by means of a merchandise was brought to the port, rubber-stamped or typewritten com- the delivery of the merchandise by the bined carrier’s certificate and release carrier to the person filing the entry order with one signature on a copy of summary with estimated duties at- the bill of lading, airway bill, shipping receipt, or other comparable document. tached shall be deemed to be the cer- The rubber-stamped or typewritten tification required by subsection (h), certificate shall be in substantially the section 484, Tariff Act of 1930. Customs following form, which may be varied to responsibility under this optional include any of the qualifications on re- entry procedure is limited to the col- lease shown in § 141.111(d): lection of duties, and constitutes no representation whatsoever regarding Date llllll the right of any person to obtain pos- The undersigned carrier, to whom or upon session of the merchandise from the whose order the articles described herein or carrier. Consequently, no Customs offi- in the attached document must be released, hereby certifies that the consignee named in cial shall be liable to any person in re- this document is the owner or consignee of spect to the delivery of merchandise such articles within the purview of section released from Customs custody in ac- 484(h), Tariff Act of 1930. In accordance with cordance with the provisions of this the provisions of section 484(j), Tariff Act of paragraph. 1930, authority is hereby given to release the articles covered by the aforementioned [T.D. 73–175, 38 FR 17447, July 2, 1973, as statement to such consignee. 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– (Name of carrier) 87, 55 FR 47052, Nov. 9, 1990; T.D. 97–82, 62 FR —————————————— 51770, Oct. 3, 1997] (Agent) (5) A blanket carrier’s release order § 141.12 Right to make entry of impor- on an appropriately modified bill of tations by other than common car- lading or air waybill covering any or rier. all shipments which will arrive at the When merchandise is not imported by port on the carrier’s conveyance during a common carrier, possession of the

10

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00020 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR U.S. Customs and Border Protection, DHS; Treasury § 141.17

merchandise at the time of arrival in cate bill of lading or air waybill. If the the United States shall be deemed suf- port director is in doubt as to the pro- ficient evidence of the right to make priety of accepting entry on a bond for entry. the production of a bill of lading or air waybill, he shall request authority to § 141.13 Right to make entry of aban- do so from the Commissioner of Cus- doned or salvaged merchandise. toms. Underwriters of abandoned merchan- (b) Form. The bond shall be on Cus- dise or salvors of merchandise saved toms Form 301 and contain the bond from a wreck who are unable to conditions set forth in § 113.69 of this produce a bill of lading, air waybill, chapter. certified duplicate bill of lading or air (c) Documents acceptable to satisfy waybill, or carrier’s certificate, shall bond. A bond given for the production produce evidence satisfactory to the of a bill of lading or air waybill shall port director of their right to act. be considered as canceled upon produc- tion of a bill of lading or air waybill, [T.D. 78–394, 43 FR 49787, Oct. 25, 1978] and may be considered as satisfied but shall not be canceled upon the produc- § 141.14 Deceased or insolvent con- tion of a carrier’s certificate or cer- signees and court-appointed admin- istrators. tified duplicate bill of lading or air waybill. The executor or administrator of the estate of a deceased consignee, the re- [T.D. 73–175, 38 FR 17447, July 2, 1973, as ceiver or other legal representative of amended by T.D. 78–394, 43 FR 49788, Oct. 25, 1978; T.D. 84–213, 49 FR 41184, Oct. 19, 1984] an insolvent consignee, or the rep- resentative appointed in any action or § 141.16 Disposition of documents. proceeding at law to act for a con- (a) Bill of lading or air waybill. When signee shall not be permitted to make the return of the bill of lading or air entry unless he produces a duly en- waybill to the person making entry is dorsed bill of lading or air waybill, a requested in accordance with section carrier’s certificate, or a duplicate bill 484(j), Tariff Act of 1930, as amended (19 of lading or air waybill, executed in ac- U.S.C. 1484(j)), the port director shall cordance with subsections (h) or (i) of obtain a receipt showing sufficient section 484, Tariff Act of 1930, as data from the bill of lading or air way- amended (19 U.S.C. 1484), showing him bill to completely identify it and en- to be the consignee for Customs pur- able the auditor to verify the produc- poses. tion of proper evidence of the right to [T.D. 78–394, 43 FR 49787, Oct. 25, 1978] make entry. The receipt shall also show any freight charges and weights § 141.15 Bond for production of bill of that appear on the bill of lading or air lading or air waybill. waybill. The port director shall then (a) When appropriate. If the person de- return the bill of lading or air waybill siring to make entry is unable to to the person making entry with a no- present a bill of lading, air waybill, or tation thereon to the effect that entry other evidence of right to make entry has been made for the merchandise. in accordance with § 141.11, the port di- (b) Other documents. When any of the rector may accept a bond for the pro- other documents specified in § 141.11(a) duction of a bill of lading or air waybill (2) through (6) is used in making entry, under the provisions of section 484(c), it shall be retained by the port director Tariff Act of 1930, as amended (19 as evidence that the person making U.S.C. 1484(c)). The bond shall be for entry is authorized to do so. the production of a bill of lading or air [T.D. 73–175, 38 FR 17447, July 2, 1973, as waybill, unless the person making amended by T.D. 78–394, 43 FR 49788, Oct. 25, entry intends to produce a carrier’s 1978] certificate or certified duplicate bill of lading or air waybill. In that case, no § 141.17 Entry by nonresident con- bond is required because section 484(c) signee. does not apply to entries made on a A nonresident consignee has the carrier’s certificate or certified dupli- right to make entry, but any bond

11

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00021 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR § 141.18 19 CFR Ch. I (4–1–20 Edition)

taken in connection with the entry (b) Declaration by agent of consignee— shall have a resident corporate surety (1) Authorized agent with knowledge of or, when a carnet issued under part 114 the facts. When entry is made in a con- of this chapter is used as an entry signee’s name by an agent who has form, an approved resident guaran- knowledge of the facts and who is au- teeing association. thorized under a proper power of attor- ney by that consignee to make declara- § 141.18 Entry by nonresident corpora- tion. tions in accordance with section 485(f), Tariff Act of 1930, as amended (19 A nonresident corporation (i.e., one U.S.C. 1485(f)), a declaration on the which is not incorporated within the customs territory of the United States entry or entry summary executed by or in the Virgin Islands of the United that agent is sufficient and no bond to States) may not enter merchandise for produce a declaration of the consignee consumption unless it: is required. (a) Has a resident agent in the State (2) Other agents. When entry is made where the port of entry is located who in a consignee’s name by an agent who is authorized to accept service of proc- does not meet the qualifications in ess against that corporation or, in the paragraph (b)(1) of this section either: case of an entry filed from a remote lo- (i) A declaration of the consignee on cation pursuant to subpart E of part Customs Form 3347–A shall be filed 143 of this chapter, has a resident agent with the entry documentation or entry authorized to accept service of process summary or against that corporation either in the (ii) A charge for the production of the State where the port of entry is located declaration shall be made against the or in the State from which the remote bond on Customs Form 301, containing location filing originates; and the bond conditions set forth in § 113.62 (b) Files a bond on CBP Form 301, containing the bond conditions set of this chapter. No separate bond of the forth in § 113.62 of this chapter having a agent shall be required, since a charge resident corporate surety to secure the against the bond on Customs Form 301, payment of any increased and addi- containing the bond conditions set tional duties which may be found due. forth in § 113.62 of this chapter satisfies the requirements of section 485(c), Tar- [T.D. 73–175, 38 FR 17447, July 2, 1973, as iff Act of 1930, as amended (19 U.S.C. amended by T.D. 84–213, 49 FR 41184, Oct. 19, 1984; CBP Dec. 09–47, 74 FR 69018, Dec. 30, 1485(c)). 2009] (3) Nominal consignee. A nominal con- signee who makes entry in his own § 141.19 Declaration of entry. name is not considered an agent within (a) Declaration by consignee. The con- the purview of section 485(c), Tariff Act signee in whose name an entry is made of 1930, as amended (19 U.S.C. 1485(c)), under the provisions of section 484, and he shall execute a declaration in Tariff Act of 1930, as amended (19 accordance with paragraph (a) of this U.S.C. 1484), shall execute the declara- section. tion specified in section 485(a), Tariff (c) Books, newspapers, and periodicals. Act of 1930, as amended (19 U.S.C. In the case of successive importations 1485(a)) on: of books, magazines, newspapers, and (1) The entry summary for merchan- periodicals within the scope of section dise entered for consumption, for ware- 485(b), Tariff Act of 1930, as amended house, or for temporary importation (19 U.S.C. 1485(b)), one declaration filed under bond, or at the time of arrival of the first im- (2) The rewarehouse or the bonded manufacturing warehouse entry. portation will be sufficient. The declaration need not be under [T.D. 73–175, 38 FR 17447, July 2, 1973, as oath. When the consignee is a partner- amended by T.D. 79–221, 44 FR 46816, June 4, ship, any partner may execute the dec- 1979; T.D. 84–213, 49 FR 41184, Oct. 19, 1984] laration, and when the consignee is a corporation any officer of the corpora- tion may execute the declaration.

12

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00022 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR U.S. Customs and Border Protection, DHS; Treasury § 141.32

§ 141.20 Actual owner’s declaration (19 U.S.C. 1485(d)), unless there is filed and superseding bond of actual therewith the owner’s bond on Customs owner. Form 301, containing the bond condi- (a) Filing—(1) Declaration of owner. A tions set forth in § 113.62 of this chap- consignee in whose name an entry sum- ter, with a resident corporate surety. mary for consumption, warehouse, or (d) Filing of declaration of owner for temporary importation under bond is purposes other than relief from liability. filed, or in whose name a rewarehouse Nothing in this section shall be con- entry or a manufacturing warehouse strued to prevent the nominal con- entry is made, and who desires, under signee from filing the actual owner’s the provisions of section 485(d), Tariff declaration without the superseding Act of 1930, as amended (19 U.S.C. bond for purposes other than relief 1485(d)), to be relieved from statutory from statutory liability for the pay- liability for the payment of increased ment of increased and additional duties and additional duties shall declare at under the provisions of section 485(d), the time of the filing of the entry sum- Tariff Act of 1930, as amended (19 mary or entry documentation, as pro- U.S.C. 1485(d)). vided in § 141.19(a), that he is not the [T.D. 73–175, 38 FR 17447, July 2, 1973, as actual owner of the merchandise, fur- amended by T.D. 74–212, 39 FR 28420, Aug. 7, nish the name and address of the 1974; T.D. 79–221, 44 FR 46816, Aug. 9, 1979; owner, and file with CBP, either at the T.D. 84–213, 49 FR 41184, Oct. 19, 1984] port of entry or electronically within 90 days from the time of entry (see Subpart C—Powers of Attorney § 141.68) a declaration of the actual owner of the merchandise acknowl- § 141.31 General requirements and edging that the actual owner will pay definitions. all additional and increased duties. The (a) Limited or general power of attor- declaration of owner shall be filed on ney. A power of attorney may be exe- Customs Form 3347. cuted for the transaction by an agent (2) Bond of actual owner. If the con- or attorney of a specified part or all signee desires to be relieved from con- the Customs business of the principal. tractual liability for the payment of (b) [Reserved] increased and additional duties volun- (c) Minor agents. A power of attorney tarily assumed by him under the sin- to a minor shall not be accepted. gle-entry bond which he filed in con- (d) Definitions of resident and non- nection with the entry documentation resident. For the purposes of this sub- and/or entry summary, or under his part, ‘‘resident’’ means an individual continuous bond against which the who resides within, or a partnership entry and/or entry summary is one or more of whose partners reside charged, he shall file a bond of the ac- within, the Customs territory of the tual owner on Customs Form 301, con- United States or the Virgin Islands of taining the bond conditions set forth in the United States, or a corporation in- § 113.62 of this chapter, with CBP, ei- corporated in any jurisdiction within ther at the port of entry or electroni- the Customs territory of the United cally within 90 days from the time of States or in the Virgin Islands of the entry. United States. A ‘‘nonresident’’ means (b) Appropriate party to execute and an individual, partnership, or corpora- file. Neither the declaration of the ac- tion not meeting the definition of tual owner nor the bond of the actual ‘‘resident.’’ owner shall be accepted unless exe- [T.D. 73–175, 38 FR 17447, July 2, 1973, as cuted by the actual owner or his duly amended by T.D. 84–93, 49 FR 17754, Apr. 25, authorized agent, and filed by the 1984] nominal consignee or his duly author- ized agent. § 141.32 Form for power of attorney. (c) Nonresident actual owner. If the ac- Customs Form 5291 may be used for tual owner is a nonresident, the actual giving power of attorney to transact owner’s declaration shall not be ac- Customs business. If a Customs power cepted as compliance with section of attorney is not on a Customs Form 485(d), Tariff Act of 1930, as amended 5291, it shall be either a general power

13

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00023 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR § 141.33 19 CFR Ch. I (4–1–20 Edition)

of attorney with unlimited authority which contains a true and complete state- or a limited power of attorney as ex- ment of the facts concerning the shipment. plicit in its terms and executed in the Date lllllllll, 19ll. same manner as a Customs Form 5291. ——————————————————————— The following is an example of an ac- (Signature of importer) ———————————— ceptable general power of attorney (Address) with unlimited authority:

KNOW ALL MEN BY THESE PRESENTS, § 141.34 Duration of power of attorney. THAT Powers of attorney issued by a part- llllllllllllllllllllll nership shall be limited to a period not (Name of principal) to exceed 2 years from the date of exe- llllllllllllllllllll , cution. All other powers of attorney (State legal designation, such as corpora- may be granted for an unlimited pe- tion, individual, etc.) residing at riod. lllllllllllllll and doing busi- [T.D. 84–93, 49 FR 17754, Apr. 25, 1984] ness under the laws of the State of llllll, hereby appoints ———————— llllllllllllllllllllllll § 141.35 Revocation of power of attor- ney. (Name, legal designation, and address) as a true and lawful agent and attorney of Any power of attorney shall be sub- the principal named above with full power ject to revocation at any time by writ- and authority to do and perform every lawful ten notice given to and received by act and thing the said agent and attorney CBP, either at the port of entry or may deem requisite and necessary to be done electronically. for and on behalf of the said principal with- out limitation of any kind as fully as said § 141.36 Nonresident principals in gen- principal could do if present and acting, and eral. hereby ratify and confirm all that said agent and attorney shall lawfully do or cause to be A power of attorney executed by a done by virtue of these presents until and in- nonresident principal shall not be ac- cluding llllll, (date) or until notice of cepted unless the agent designated revocation in writing is duly given before thereby is a resident and is authorized that date. to accept service of process against Date , 19 ;. llllllllll ll such nonresident. ——————————————————————— (Principal’s signature) [T.D. 73–175, 38 FR 17447, July 2, 1973, as amended by T.D. 84–93, 49 FR 17754, Apr. 25, § 141.33 Alternative form for non- 1984] commercial shipment. An individual (but not a partnership, § 141.37 Additional requirements for nonresident corporations. association, or corporation) who is not a regular importer may appoint an- If a nonresident corporation has not other individual as his unpaid agent for qualified to conduct business under Customs purposes by executing a power state law in the state in which Cus- of attorney applicable to a single non- toms district the agent is empowered commercial shipment by writing, to perform the delegated authority, the printing, or stamping on the invoice, or power of attorney shall be supported by on a separate paper attached thereto, documentation establishing the au- the following statement: thority of the grantor designated to execute the power of attorney on be- lllllllllllll; of half of the corporation. (Name) llllllllllllllllllllllll [T.D. 84–93, 49 FR 17754, Apr. 25, 1984] (Address) is hereby authorized to execute, as an unpaid § 141.38 Resident corporations. agent who has knowledge of the facts, pursu- A power of attorney shall not be re- ant to the provisions of section 485(f), Tariff quired if the person signing Customs Act of 1930, as amended, the consignee’s and owner’s declarations provided for in section documents on behalf of a resident cor- 485 (a) and (d), Tariff Act of 1930, as amended, poration is known to CBP to be the and to enter on my behalf or for my account president, vice president, treasurer, or the goods described in the attached invoice secretary of the corporation. When a

14

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00024 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR U.S. Customs and Border Protection, DHS; Treasury § 141.44

power of attorney is required for a resi- attorney for a resident principal can- dent corporation, it shall be executed not appoint a subagent except for the by a person duly authorized to do so. purpose of filing Electronic Export In- [T.D. 84–93, 49 FR 17754, Apr. 25, 1984] formation (EEI). A subagent so ap- pointed cannot delegate his power. § 141.39 Partnerships. (b) Nonresident principals. Except as (a)(1) General. A power of attorney otherwise provided for in paragraph (c) granted by a partnership shall state of this section, an agent who has power the names of all members of the part- of attorney for a nonresident principal nership. One member of the partner- may execute a power of attorney dele- ship may execute a power of attorney gating authority to a subagent only if in the name of the partnership for the the original power of attorney contains transaction of all its Customs business. express authority from the principal (2) Limited partnership. A power of at- for the appointment of a subagent or torney granted by a limited partner- subagents. Any subagent so appointed ship need only state the names of the must be a resident authorized to accept general partners who have authority to service of process in accordance with bind the firm unless the partnership § 141.36. agreement provides otherwise. A copy (c) Customhouse brokers. A power of of the partnership agreement must ac- company the power of attorney. For attorney executed in favor of a licensed this purpose, a partnership or limited customhouse broker may specify that partnership means any business asso- the power of attorney is granted to the ciation recognized as such under the broker to act through any of its li- laws of the state where the association censed officers or authorized employees is organized. as provided in part 111 of this chapter. (b) Change in partners. When a new [T.D. 73–175, 38 FR 17447, July 2, 1973, as firm is formed by a change in member- amended by CBP Dec. 17–06, 82 FR 32239, July ship, no power of attorney filed by the 13, 2017] antecedent firm shall thereafter be rec- ognized for any Customs purpose. § 141.44 Designation of Center and [T.D. 73–175, 38 FR 17447, July 2, 1973, as Customs ports in which power of amended by T.D. 86–204, 51 FR 42999, Nov. 28, attorney is valid. 1986] Unless a power of attorney specifi- cally authorizes the agent to act there- § 141.40 Trusteeships. under at the appropriate Center and at A trustee may execute a power of at- all CBP ports, the name of the appro- torney for the transaction of Customs priate Center or each port where the business incident to the trusteeship. agent is authorized to act thereunder § 141.41 Surety on Customs bonds. shall be stated in the power of attor- ney. The power of attorney shall be Powers of attorney to sign as surety filed with CBP, either at the port of on Customs bonds are subject to the re- entry or electronically, in a sufficient quirements set forth in part 113 of this number of copies for distribution to the chapter. appropriate Center and each port where [T.D. 73–175, 38 FR 17447, July 2, 1973, as the agent is to act, unless exempted amended by T.D. 74–227, 39 FR 32023, Sept. 4, from filing by § 141.46. The Center direc- 1974] tor or port director with whom a power § 141.42 Protests. of attorney is filed, irrespective of whether his Center or port is named, Powers of attorney to file protests shall approve it, if it is in the correct are subject to the requirements set forth in § 174.3 of this chapter. form and the provisions of this subpart are complied with, and forward any § 141.43 Delegation to subagents. copies intended for other ports or an- (a) Resident principals. Except as oth- other Center as appropriate. erwise provided for in paragraph (c) of [81 FR 93015, Dec. 20, 2016] this section, the holder of a power of

15

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00025 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR § 141.45 19 CFR Ch. I (4–1–20 Edition)

§ 141.45 Certified copies of power of signee under any of the following cir- attorney. cumstances: Upon request of a party in interest, a (a) Each portion of a consolidated Center Director or port director having shipment addressed to one consignee on file an original power of attorney for various ultimate consignees may be document (which is not limited to entered separately under the procedure transactions in a specific Customs lo- set forth in § 141.54. cation) will forward a certified copy of (b) One or more of the enclosed pack- the document to another Center direc- ages in a packaged package may be en- tor or port director. tered separately under any appropriate form of formal or informal entry. No [T.D. 95–77, 60 FR 50020, Sept. 27, 1995] entry is required for an enclosed pack- § 141.46 Power of attorney retained by age which contains merchandise uncon- customhouse broker. ditionally free of duty and not exceed- ing $250 in value. A packed package is Before transacting Customs business an outer package in which are con- in the name of his principal, a custom- house broker is required to obtain a tained inner packages addressed for de- valid power of attorney to do so. He is livery to two or more different persons, not required to file the power of attor- as described in section 484(f), Tariff Act ney with CBP. Customhouse brokers of 1930, as amended (19 U.S.C. 1484(f)). shall retain powers of attorney with Each outer container shall be marked their books and papers, and make them to indicate that it is a packed package. available to representatives of the De- (c) The consignee desires to enter dif- partment of the Treasury as provided ferent portions under different forms of in subpart C of part 111 of this chapter. entry, for transportation to different ports of entry, or for warehousing in Subpart D—Quantity of Merchan- separate warehouses. dise To Be Included in an (d) Appraisement is being withheld Entry upon merchandise of the class or kind for which a separate entry is tendered. § 141.51 Quantity usually required to (e) The several portions of the con- be in one entry. signment for which separate entries All merchandise arriving on one con- are tendered are covered by separate veyance and consigned to one con- bills of lading. signee must be included on one entry, (f) The consignment consists of dif- except as provided in § 141.52. In addi- ferent classes of merchandise which are tion, a shipment of merchandise that to be processed by different Customs arrives by separate conveyances at the commodity specialist teams. same port of entry in multiple por- (g) The consignment contains mer- tions, either as a shipment split by the chandise subject to entry under a bond carrier or as components of a large un- given to assure accounting for final assembled or disassembled entity, may disposition, such as a temporary im- be processed under a single entry, as portation under bond. prescribed, respectively, in §§ 141.57 and (h) The consignment consists of dif- 141.58. ferent importations which arrived [CBP Dec. 06–11, 71 FR 31925, June 2, 2006] under a consolidated entry for imme- diate transportation made pursuant to § 141.52 Separate entries for different § 18.11(g) of this chapter. portions. (i) A special application is submitted If the Center director is satisfied that to the Commissioner of Customs with there will be no prejudice to: Import the recommendation of the Center di- admissibility enforcement efforts; the rector concerned and is approved by revenue; and the efficient conduct of the Commissioner. Customs business, separate entries [T.D. 73–175, 38 FR 17447, July 2, 1973, as may be made for different portions of amended by T.D. 84–171, 49 FR 31253, Aug. 3, all merchandise arriving on one vessel 1984; T.D. 84–213, 49 FR 41184, Oct. 19, 1984; or vehicle and consigned to one con- T.D. 85–38, 50 FR 8723, Mar. 5, 1985]

16

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00026 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR U.S. Customs and Border Protection, DHS; Treasury § 141.54

§ 141.53 Procedure for separate en- As the within-described merchandise be- tries. longs to various ultimate consignees who de- sire to make separate entries therefor, the When separate entries for one con- undersigned consignee thereof hereby ex- signment are made in accordance with pressly waives the right granted by section § 141.52 (b) through (i), the following 484(j), Tariff Act of 1930, as amended, to have procedures shall apply: this bill of lading or air waybill returned. (a) The entries shall be presented si- (c) Certificate by nominal consignee. multaneously when practicable. Except when an authority to make (b) A separate consignee’s declara- entry for a portion of a consolidated tion shall be filed for each entry. shipment is executed on the entry form (c) Each entry shall cover whole in the space provided, at the time of packages or not less than 1 ton of bulk depositing the bill of lading, air way- merchandise, except when a portion of bill, or other document, the named the merchandise is entered under a consignee shall produce a certificate temporary importation bond in accord- prepared and signed by him for each ance with Chapter 98, Subchapter XIII, portion of the shipment for which sepa- Harmonized Tariff Schedule of the rate entry is desired. The authority to United States (19 U.S.C. 1202). make entry carried by such a certifi- (d) When separate entries are made cate may be transferred by endorse- for merchandise covered by a single ment. The certificate shall be in the bill of lading or air waybill, the provi- following form: sions of § 141.54 shall be complied with, Port of llllll except that the endorsement on the bill llllllllllll, 19ll of lading or air waybill required by § 141.54(b) shall read as follows: AUTHORITY TO MAKE ENTRY Of merchandise imported at As portions of the within-described mer- llllllllllll, 19ll, per chandise will be covered by separate entries, llllll, from llllll shipped by the undersigned consignee expressly waives llllll, consigned to llllll, en- the right granted by section 484(j), Tariff Act dorsed to llllll, covered of 1930, as amended, to have this bill of lad- by 1llllll dated llllll, 19ll, at ing or air waybill returned. llllll on file with the port director at [T.D. 73–175, 38 FR 17447, July 2, 1973, as llllll. amended by T.D. 78–394, 43 FR 49788, Oct. 25, Marks Numbers Description 1978; T.D. 89–1, 53 FR 51256, Dec. 21, 1988]

§ 141.54 Separate entries for consoli- dated shipments. When separate entries for consoli- dated shipments are made in accord- (We) (I) llllllllllll, the con- ance with § 141.52(a), the following pro- signee(s) in the above-mentioned document cedures shall apply except where the covering merchandise for various ultimate consignees, hereby authorize llllll or merchandise is released directly to the order to make Customs entry for the above carrier in accordance with § 141.11(b): described merchandise. (a) Deposit of evidence of right to make ———————————— entry. The nominal consignee of a con- (Consignee(s)) solidated shipment covering merchan- (d) Verification of certificate. When a dise for various ultimate consignees certificate on a separate document as who desire to make separate entries described in paragraph (c) of this sec- shall deposit with the port director evi- tion is presented, it shall be compared dence of the right to make entry as set with the supporting document and forth in § 141.11(a), and such evidence after being initialed by the ministerial shall be permanently retained by the clerk shall be returned to the con- port director. signee for transmittal to the person (b) Waiver of right to have bill of lading or air waybill returned. If a bill of lading 1 Insert ‘‘bill of lading,’’ ‘‘air waybill,’’ or air waybill is filed, it shall contain ‘‘certified duplicate bill of lading,’’ ‘‘certified the following endorsement signed by duplicate air waybill,’’ ‘‘carrier’s certifi- the consignee named therein: cate,’’ or ‘‘shipping receipt.’’

17

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00027 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR § 141.55 19 CFR Ch. I (4–1–20 Edition)

who will make entry. When an entry is § 141.57 Single entry for split ship- received having executed in the space ments. provided thereon an authority to make (a) At election of importer of record. At entry for a portion of a consolidated the election of the importer of record, shipment, such authority shall be com- Customs may process a split shipment, pared with the supporting document. pursuant to section 484(j)(2), Tariff Act [T.D. 73–175, 38 FR 17447, July 2, 1973, as of 1930 (19 U.S.C. 1484(j)(2)), under a sin- amended by T.D. 78–394, 43 FR 49788, Oct. 25, gle entry, as prescribed under the pro- 1978] cedures set forth in this section. (b) Split shipment defined. A ‘‘split § 141.55 Single entry summary for shipment’’, for purposes of this section, shipments arriving under one means a shipment: transportation entry. (1) Which may be accommodated on a Except for merchandise subject to a single conveyance, and which is deliv- quantitative or tariff-rate quota, port ered to and accepted by a carrier in the directors are authorized to accept one exporting country under one bill of lad- entry summary for consumption or for ing or waybill, and is thus intended by warehouse for the entire quantity of the importer of record to arrive in the merchandise covered by an entry for United States as a single shipment; immediate transportation after the ar- (2) Which is thereafter divided by the rival of any part of the merchandise at carrier, acting on its own, into dif- the port of destination or at a place of ferent portions which are transported deposit outside the port as may be au- and consigned to the same party in the United States; and thorized in accordance with § 18.11(c) of this chapter. (3) Of which the first portion and all succeeding portions arrive at the same [T.D. 79–221, 44 FR 46817, Aug. 9, 1979] port of entry in the United States, as listed in the original bill of lading or § 141.56 Single entry summary for mul- waybill; and all the succeeding por- tiple transportation entries con- tions arrive at the port of entry within signed to the same consignee. 10 calendar days of the date of the first (a) Requirement. CBP may accept, ei- portion. If any portion of the shipment ther at the port of entry or electroni- arrives at a different port, such portion cally one entry summary for consump- must be transported in-bond to the tion or for warehouse for merchandise port of destination where entry of the covered by multiple entries for imme- shipment is made. diate transportation, subject to the re- (c) Notification by importer of record. quirements of § 142.17(a) of this chapter, The importer of record must notify provided the merchandise covered by Customs, in writing, that the shipment each immediate transportation entry is has been split at the carrier’s initia- released at the port of destination tive, that the remainder of the ship- ment will arrive by subsequent convey- under a separate entry, in accordance ance(s), and that an election is being with § 142.3 of this chapter. made to file a single entry for all por- (b) Limitation. A single entry sum- tions. The required notification must mary for multiple transportation en- be given as soon as the importer of tries shall not be accepted for any mer- record becomes aware that the ship- chandise listed in § 142.17(b) of this ment has been split, but in all cases no- chapter. tification must be made before the (c) Information on the entry summary. entry summary is filed. Each entry for immediate transpor- (d) Entry or special permit for imme- tation shall be identified separately on diate delivery. In order to make a single the entry summary by the immediate entry for a split shipment or obtain a transportation entry number and the special permit for the release of a split corresponding entry number. shipment under immediate delivery, an importer of record may follow the pro- [T.D. 79–221, 44 FR 46817, Aug. 9, 1979] cedure prescribed in paragraph (d)(1) or (d)(2) of this section, as applicable.

18

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00028 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR U.S. Customs and Border Protection, DHS; Treasury § 141.57

(1) Entry or special permit after arrival filed for shipments released incremen- of entire shipment. An importer of tally will serve as a request that the record may file an entry at such time pre-filed entry be converted to an ap- as all portions of the split shipment plication for a special permit for imme- have arrived at the port of entry (see diate delivery (see § 142.21(g) of this paragraph (b)(3) of this section). In the chapter). The special permit must indi- alternative, again after the arrival of cate the total number of pieces in, as all portions of a split shipment at the well as the total value of, the entire port of entry, the importer of record shipment as reflected on the invoice(s) may instead file a special permit for covering the shipment. Customs may immediate delivery provided that the limit the release of each portion of the merchandise is eligible for such a per- split shipment upon arrival at the port mit under § 142.21(a)–(f) and (h) of this of entry, as permitted under this para- chapter. In either case, the importer of graph, due to the need to examine the record must file Customs Form (CF) merchandise in accordance with para- 3461 or CF 3461 alternate (CF 3461 ALT) graph (f) of this section. as appropriate, or electronic equiva- (e) Release. To secure the separate re- lent, with Customs. The entry or spe- lease upon arrival of each portion of a cial permit must indicate the total split shipment at the port of destina- number of pieces in, as well as the tion under paragraph (d)(2) of this sec- total value of, the entire shipment as tion, the carrier responsible for ini- reflected on the invoice(s) covering the tially splitting the shipment must shipment. present to Customs, either on a paper (2) Special permit prior to arrival of en- manifest or through an authorized tire shipment. As provided in § 142.21(g) electronic data interchange system, of this chapter, an importer of record manifest information relating to the may also file a special permit for im- shipment that reflects exact informa- mediate delivery after the arrival of tion for each portion of the split ship- the first portion of a split shipment at ment. The carrier responsible for split- the port of entry (see paragraph (b)(3) ting the shipment must notify other of this section), but before the arrival obligated entities (such as another car- of the entire shipment at such port, rier or freight forwarder) that have thus qualifying the split shipment for submitted electronic manifest informa- incremental release, under paragraph tion to Customs about the shipment (e) of this section, as each portion of that was split so that these parties can the shipment arrives at the port of update their manifest information to entry (see paragraph (g)(2)(ii) of this Customs. section). In such case, a CF 3461 or CF (f) Examination. Customs may require 3461 ALT as appropriate, or electronic examination of any or all parts of the equivalent, must be filed with Cus- split shipment. For split shipments toms. As each portion arrives at the subject to the immediate delivery pro- port of entry, the importer of record cedure of paragraph (d)(2) of this sec- must submit a copy of the CF 3461/CF tion, Customs reserves the right to 3461 ALT, or its electronic equivalent, deny incremental release should such adjusted to reflect the quantity of that an examination of the merchandise be particular portion relative to the quan- necessary. The denial of incremental tity contained in the entire split ship- release does not preclude the use of the ment (see paragraph (b)(1) of this sec- procedures specified in paragraph (d)(1) tion); however, if both the carrier and of this section. the importer of record are automated, (g) Entry summary—(1) Entry. For such adjustments may instead be made merchandise entered under paragraph electronically to the CBP Automated (d)(1) of this section, the importer of Commercial Environment (ACE) or any record must file an entry summary other CBP-authorized electronic data within 10 working days from the time interchange system. In the event that of entry. an entry has been pre-filed with Cus- (2) Release for immediate delivery—(i) toms (see § 142.2(b) of this chapter), no- Release under paragraph (d)(1) of this tification to Customs by the importer section. For merchandise released under of record that a single entry will be a special permit for immediate delivery

19

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00029 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR § 141.57 19 CFR Ch. I (4–1–20 Edition)

pursuant to paragraph (d)(1) of this sec- application of different rates of duty on tion, the importer of record must file a split shipment entry for merchandise the entry summary, which serves as that is classifiable under the same sub- both the entry and the entry summary, heading of the Harmonized Tariff within 10 working days after the mer- Schedule of the United States chandise or any part of the merchan- (HTSUS). dise is authorized for release under the (j) Requirement of importer of record to special permit or, for quota class mer- review entry and maintain evidence sub- chandise, within the quota period, stantiating splitting of shipment—(1) Re- whichever expires first (see § 142.23 of view of entry. The importer of record this chapter). will be responsible for reviewing the (ii) Release under paragraph (d)(2) of total manifested quantity shown on this section. For merchandise released the CF 3461/CF 3461 ALT, or electronic under a special permit for immediate equivalent, in relation to all portions delivery pursuant to paragraph (d)(2) of of the split shipment that arrived at this section, the importer of record the port of entry under paragraph (b)(3) must file the entry summary, which of this section within the specified 10 serves as both the entry and the entry calendar day period. At the conclusion summary, within 10 working days from of the specified 10 calendar day period, the date of the first release of a portion the importer of record must make any of the split shipment. The filed entry adjustments necessary to reflect the summary must reflect all portions of actual amount, value, correct classi- the split shipment which have been re- fication and rate of duty of the mer- leased, to include quantity, value, cor- chandise that was released incremen- rect classification and rate of duty. tally under the split shipment proce- The entry summary cannot include any dures. If all portions of the split ship- portions of the split shipment which ment do not arrive within the required have not been released. 10 calendar day period, the importer of (3) Duty payment. With the entry record must file an additional entry or summary filed under paragraphs (g)(1) entries as appropriate to cover any re- and (g)(2)(i) and (g)(2)(ii) of this sec- maining portions of the split shipment tion, the importer of record must at- that subsequently arrive (see para- tach estimated duties, taxes and fees graph (i)(1) of this section). applicable to the released merchandise. (2) Evidence for splitting of shipment; If the entry summary is filed electroni- recordkeeping. The importer of record cally, the estimated duties, taxes and must maintain sufficient documentary fees must be scheduled for payment at evidence to substantiate that the split- such time pursuant to the Automated ting of the shipment was done by the Clearinghouse (see § 24.25 of this chap- carrier acting on its own, and not at ter). the request of the foreign shipper and/ (h) Classification. For purposes of sec- or the importer of record. This docu- tion 484(j)(2), Tariff Act of 1930 (19 mentation should include a copy of the U.S.C. 1484(j)(2)), the merchandise com- originating bill of lading or waybill prising the separate portions of a split under which the shipment was deliv- shipment included on one entry will be ered to the carrier in the country of ex- classified as though imported together. portation or other supporting docu- (i) Separate entry required—(1) Un- mentary evidence, such as a letter timely arrival. The importer of record from the carrier confirming that the must enter separately those portions of splitting of the shipment was done by a split shipment that do not arrive at the carrier on its own initiative. This the port of entry within 10 calendar documentary evidence as well as all days of the portion that arrived there other necessary records received or first (see paragraph (b)(3) of this sec- generated by or on behalf of the im- tion). porter of record under this section (2) Different rates of duty for identi- must be maintained and produced, if cally classified merchandise. An importer requested, in accordance with part 163 of record will be required to file a sepa- of this chapter. rate entry for any portion of a split (k) Single entry limited; exclusions from shipment if necessary to preclude the single entry under incremental release

20

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00030 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR U.S. Customs and Border Protection, DHS; Treasury § 141.58

procedure—(1) Quota/visa merchandise. signed to one person in the United Merchandise subject to quota and/or States; visa requirements is excluded from in- (3) Is imported on more than one con- cremental release under the immediate veyance to the same port of entry in delivery procedure set forth in para- the United States; and graph (d)(2) of this section and (4) Involves the first portion and all § 142.21(g) of this chapter. Additionally, succeeding portions arriving at the if by splitting a shipment any portion same United States port of entry with- of it is subject to quota, no portion of in either: the split shipment may be released in- (i) 15 calendar days after the unlad- crementally. ing of the first portion or arrival at the (2) Other merchandise. In addition, the destination port if transported in bond port director may deny the use of the for entities entered under the ‘‘hold incremental release procedure set forth all’’ method permitted in paragraph in paragraph (d)(2) of this section and (d)(1) of this section; or § 142.21(g) of this chapter, as cir- (ii) 10 calendar days after the release cumstances warrant. of the first portion under special per- (3) Limited single entry available. For mit procedures for entities released in- merchandise described in paragraphs crementally as permitted in paragraph (k)(1) and (k)(2) of this section, that is (d)(2) of this section. excluded from the immediate delivery (c) Application by importer. The im- procedure of paragraph (d)(2) of this porter of record must apply to file a section and § 142.21(g) of this chapter, single entry covering an entity de- the importer of record may still file a scribed in paragraph (b) of this section. single entry or special permit for im- Applications may be made either by mediate delivery under paragraph (d)(1) appropriately annotating a Customs of this section covering the entire split and Border Protection (CBP) Form shipment of such merchandise fol- 3461, CBP Form 3461 ALT, or electronic lowing, and to the extent of, its arrival equivalent, or by submitting a letter to within the required 10 calendar day pe- CBP. The required application must be riod. made no later than 5 working days in [T.D. 03–09, 68 FR 8719, Feb. 25, 2003, as advance of the arrival of the first con- amended by CBP Dec. 15–14, 80 FR 61288, Oct. veyance. Justification for the need for 13, 2015; 80 FR 65135, Oct. 26, 2015] more than one conveyance must be provided in the application, which § 141.58 Single entry for separately ar- must include an affirmative statement riving portions of unassembled or that the entity cannot, due to its size disassembled entities. or nature, be shipped on one convey- (a) At election of importer of record. At ance. A copy of the relevant invoice or the election of the importer of record, purchase order, or electronic equiva- an unassembled or disassembled entity lent, must accompany the application, arriving on multiple conveyances as along with the proposed appropriate contemplated under section 484(j)(1), single tariff number under the HTSUS. Tariff Act of 1930 (19 U.S.C. 1484(j)(1)), The port director will notify the appli- may be processed as a single entry, as cant of the approval or denial of the prescribed under the procedures set application within 3 working days of forth in this section. the receipt of the application. (b) Unassembled or disassembled entities (d) Entry or special permit for imme- covered. An unassembled or disassem- diate delivery. In order to make a single bled entity for purposes of this section entry for portions of an entity covered is an entity which: under this section that arrive at dif- (1) Cannot, due to its size or nature, ferent times, an importer of record be shipped on a single conveyance, and must follow the procedure prescribed in is thus imported in an unassembled or paragraphs (d)(1) or (d)(2) of this sec- disassembled condition; tion, as applicable. (2) Is ordered, invoiced and is classifi- (1) Entry or special permit after arrival able under the Harmonized Tariff of all portions (Hold All). An importer Schedule of the United States may file an entry at such time as all (HTSUS), as a single entity and is con- portions of the entity have arrived at

21

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00031 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR § 141.58 19 CFR Ch. I (4–1–20 Edition)

the same port of entry in the United chandise in accordance with paragraph States. Any portion that arrives at a (f) of this section. In addition, the im- different port must be transported in- porter of record must present to CBP bond to the destination port where either on paper or through an author- entry will be made. In the alternative, ized electronic equivalent, specific and the importer may file a special permit detailed information supplementing for immediate delivery after arrival of the CBP Form 3461 or 3461 ALT, relat- all portions of the entity provided that ing to the merchandise on each convey- it is eligible for such a permit under ance which reflects exact information § 142.21(a)–(d), (f) and (i) of this chapter. for that portion of the ordered entity (2) Special permit for immediate delivery (for example, detailed packing lists). after arrival of first portion (Incremental (f) Examination. CBP may require ex- Release). As provided in § 142.21(h) of amination of any or all portions of the this chapter, an importer of record entity. CBP reserves the right to deny may file an application for a special the release of each portion of such permit for immediate delivery after the arrival of the first portion of the shipments as they arrive (i.e., incre- entity covered by paragraph (b) of this mental release) should such an exam- section, and its remaining portions ination of the merchandise be nec- may be released incrementally pursu- essary. The denial of incremental re- ant to the requirements set forth in lease does not preclude the use of the paragraph (e) of this section. All por- procedures specified in paragraph (d)(1) tions of the shipment must timely ar- of this section. rive at the same port of entry in the (g) Entry summary. (1) For merchan- United States. Any portion that ar- dise entered under paragraph (d)(1) of rives at a different port must be trans- this section, an entry summary must ported in-bond to the destination port be filed within 10 working days from where entry will be made. the time of entry. For merchandise re- (e) Release. If an importer wishes to leased under a special permit for imme- secure release of an entity under para- diate delivery, the entry summary, graph (d)(1) of this section after the en- which serves as both the entry and tity’s arrival, the importer must file entry summary, must be filed within 10 with CBP a CBP Form 3461 or CBP working days after the first portion of Form 3461 ALT, as appropriate, or elec- the entity is authorized for release tronic equivalent. To secure the sepa- under the special permit. rate release upon arrival of each por- (2) For merchandise released under a tion of a shipment under paragraph special permit for immediate delivery (d)(2) of this section, the importer must pursuant to paragraph (d)(2) of this sec- file with CBP a CBP Form 3461 or CBP tion, the entry summary, which serves Form 3461 ALT, as appropriate, or elec- as both the entry and the entry sum- tronic equivalent after arrival of the mary, must be filed within 10 working first portion. As each successive por- days from the date of the first release tion arrives, the importer must submit of a portion of the unassembled or dis- a copy of the originally submitted CBP Form 3461/CBP Form 3461 ALT, anno- assembled entity. However, the entry/ tated to specifically identify that par- entry summary for the entity cannot ticular portion. The CBP Form 3461/ be filed before the last portion of the CBP Form 3461 ALT must indicate the entity which is to be included on the order of the arriving portion in rela- entry has arrived. tion to the entire shipment as reflected (3) Duty payment. At the time the on the invoice (for example, third of six entry summary is filed under para- portions). If both the carrier and the graphs (g)(1) and (g)(2) of this section, importer are automated, such adjust- estimated duties, taxes and fees must ments may be made electronically be attached. If the entry summary is through the CBP Automated Commer- filed electronically, the estimated du- cial System (ACS). The release of each ties, taxes and fees must be scheduled portion upon arrival as permitted for payment at such time pursuant to under this paragraph may be restricted the Automated Clearinghouse proce- due to CBP’s need to examine the mer- dures (see 19 CFR 24.25).

22

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00032 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR U.S. Customs and Border Protection, DHS; Treasury § 141.61

(h) Classification. Except as provided (i) Such documentation must be pre- in paragraph (j) of this section, for pur- pared on a typewriter (keyboard), or poses of section 484(j)(1), Tariff Act of with ink, indelible pencil, or other per- 1930 (19 U.S.C. 1484(j)(1)), the merchan- manent medium, and all copies must be dise comprising the separate portions legible; of an entity covered by paragraph (b) of (ii) The entry summary must be this section included on one entry will signed by the importer (see § 101.1 of be classified as though imported to- this chapter); and gether. Any spare parts accompanying (iii) Entries, entry summaries, and a portion of an entity must be classi- accompanying documentation must be fied and entered separately. on the appropriate forms specified by (i) When separate entry and entry sum- the regulations and must clearly set mary required. When all portions of an forth all required information. entity do not arrive at the port of (2) Electronic entry and entry summary entry within the time constraints of documentation. Entry and entry sum- paragraphs (b)(4)(i) and (ii) of this sec- mary documentation that is filed elec- tion, as applicable, a separate entry tronically pursuant to part 143 of this and entry summary must be filed for chapter must contain the information each portion that has already arrived, required by this section and must be and for each portion that subsequently certified (see §§ 143.35 and 143.44 of this will arrive on separate conveyances. chapter) by the importer of record or The merchandise included on each sep- his duly authorized customs broker as arate entry shall be classified in its being true and correct to the best of condition as imported. Each entry his knowledge. The importer of record, would reflect the quantities, values, customs broker, or a duly authorized classifications and rates of duty, as ap- agent must be resident in the United propriate, of the various components States for purposes of receiving service conveyed in each shipment, and not the of process. A certified electronic trans- value or classification of the ordered mission is binding in the same manner single entity. and to the same extent as a signed doc- (j) Exclusions. Merchandise subject to ument. quota and/or visa requirements is en- (b) Marks and numbers previously pro- tirely excluded from the procedures set vided. An importer may omit from forth in this section. Also, CBP re- entry summary (CBP Form 7501, or its serves the right for the port director to electronic equivalent) the marks and deny use of the incremental release numbers previously provided for pack- procedure and only release the ship- ages released or withdrawn. ment in its entirety as circumstances (c) Identification number for merchan- warrant, such as in the case where a dise subject to an antidumping or counter- particular shipment has been selected vailing duty order. The entry summary for examination. filed for merchandise subject to an antidumping or countervailing duty [CBP Dec. 06–11, 71 FR 31925, June 2, 2006] order must include the unique identi- EDITORIAL NOTE: At 80 FR 61289, Oct. 13, fying number assigned by the Depart- 2015, § 141.58 was amended; however, the ment of Commerce, International amendment could not be incorporated due to Trade Administration. Any entry sum- inaccurate amendatory instruction. mary filed for merchandise subject to an antidumping or countervailing duty Subpart E—Presentation of Entry order not containing the identifying Papers number will be rejected. (d) Importer number. The importer § 141.61 Completion of entry and entry number must be reported on CBP Form summary documentation. 7501, or its electronic equivalent, as fol- (a) Preparation—(1) Paper entry and lows: entry summary documentation. Except (1) Generally. Except as provided in when entry and entry summary docu- paragraph (d)(2) of this section, the im- mentation is filed with CBP electroni- porter number of the importer of cally pursuant to the provisions of part record and the consignee number of the 143 of this chapter: ultimate consignee must be reported

23

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00033 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR § 141.61 19 CFR Ch. I (4–1–20 Edition)

for each entry summary and for each (B) Multiple invoices. If a class or kind drawback entry. When the importer of of merchandise from the same country record and the ultimate consignee are of origin subject to the same statistical the same, the importer number may be reporting number is included in more entered in both spaces provided on CBP than one invoice, the importer may, at Form 7501 (boxes 10 and 12), or its elec- his option (1) list each invoice sepa- tronic equivalent, or the importer rately on the appropriate form listed number may be entered in the space under paragraph (e)(1)(i)(A) of this sec- provided for the importer (box 12, or its tion and for each class or kind of mer- electronic equivalent) and the word chandise within each invoice subject to ‘‘SAME’’ may be entered in the space a separate statistical reporting num- provided for the ultimate consignee ber, report the applicable information (box 10, or its electronic equivalent). required by the General Statistical (2) Exception. In the case of a consoli- Notes, HTSUS; or (2) combine the in- dated entry summary covering the formation for each class or kind of merchandise of more than one ultimate merchandise and report it under one consignee, the importer number must statistical reporting number for all in- be reported on CBP Form 7501 (box 12, voices. When consolidating informa- or its electronic equivalent) and the tion from several invoices under one notation ‘‘CONSOLIDATED’’ must be reporting number, a worksheet made in the space provided for the con- itemizing the entered value of the mer- signee number (box 10, or its electronic chandise from each invoice in the man- equivalent). ner prescribed in paragraph (f)(2)(ii) of (3) When refunds, bills, or notices of liq- this section must be attached to the uidation are to be mailed to agent. If an appropriate form. importer of record desires to have re- (ii) Where form does not provide space. funds, bills, or notices of liquidation In addition to the information required mailed in care of his agent, the agent’s by paragraph (e)(1)(i) of this section, importer number must be reported on statistical information for which CBP Form 7501 in the box designated spaces are not provided on the appro- ‘‘Reference No’’ (box 22, or its elec- priate form, must be shown as follows: tronic equivalent). In this case, the im- (A) The name, the abbreviated des- porter of record must file, or must have ignation or 4 digit code of the country filed previously, a CBP Form 4811 au- of registry (flag) of the vessel expressed thorizing the mailing of refunds, bills, in terms of Annex B, HTSUS, must be or notices of liquidation to the agent. placed in the block on the entry docu- (4) Broker No. If a broker is used, the ment for the name of the importing broker’s number must be reported in vessel or carrier. the appropriate location on CBP Form (B) The notation ‘‘Y’’ or ‘‘N’’ as ap- 7501, or its electronic equivalent. propriate, must be placed in column 33 (e) Statistical information—(1) Informa- of CBP Form 7501, or its electronic tion required on entry summary or with- equivalent, and in the top right hand drawal form—(i) Where form provides portion of CBP Form 7519, to identify space—(A) Single invoice. For each class the transaction as one between a buyer or kind of merchandise subject to a and a seller who are related in any separate statistical reporting number, manner, or as one between a buyer and the applicable information required by a seller who are not so related. the General Statistical Notes, Har- (C) The charges (aggregate cost of monized Tariff Schedule of the United freight, insurance and all other States (HTSUS), must be shown on the charges), must be listed on CBP Form entry summary, CBP Form 7501. The 7501 in column 33. The charges must be applicable information must also be listed on CBP Form 7519, or its elec- shown on the in-bond application filed tronic equivalent in the rate column. pursuant to part 18 of this chapter (2) Responsibility. The person filing when it is used to document an incom- the form is responsible for providing ing vessel shipment proceeding to a the information required by paragraph third country pursuant to an entry for (e)(1) of this section. If the information transportation and exportation, or im- required by subparagraph General Sta- mediate exportation. tistical Note 1(a)(xiv)(xvii), HTSUS,

24

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00034 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR U.S. Customs and Border Protection, DHS; Treasury § 141.61

cannot be obtained readily, the person (f) Value of each invoice—(1) Single in- filing the form must provide reason- voice. If the entry, entry summary, or able estimates of the required informa- withdrawal documentation, as speci- tion. The acceptance of an estimate for fied in paragraph (e)(1)(i) of this sec- a particular transaction does not re- tion, covers a single invoice, the in- lieve the person filing the form from voice information must be restated to obtaining the necessary information show: for similar future transactions. The (i) Gross amount of the invoice; Center director may require additional (ii) Deduction of the aggregate documentation to substantiate the sta- amount of any non-dutiable charges in- tistical information required by para- volved in the amount; graph (e)(1) of this section. The im- (iii) Further deduction of the aggre- porter must give an appropriate bond gate of any deductions from the invoice for the production of the required docu- values to make entered values; and mentation, as follows: (iv) Addition of the aggregate of any (i) Except for merchandise entered dutiable charges not included in the for warehouse, the documentation gross amount of the invoice and of any must be produced within 50 days after other additions to the invoice values to the entry summary (or the entry, if make entered values. The final amount there is no entry summary) is required to be filed. in the summary computations must represent the aggregate of the entered (ii) If merchandise is entered for values of all the merchandise covered warehouse, the documentation must be by the invoice. The required informa- produced within 2 months after the date of withdrawal, except that if an tion must be shown on a worksheet at- invoice is part of the documentation, tached to the form or placed across col- the invoice must be produced within 50 umns 30 and 31 on CBP Form 7501, or days after the entry summary for ware- its electronic equivalent and in the house is required to be filed. same general location on CBP Forms 7505, 7506. The Center director may grant a rea- (2) Multiple invoices. (i) If the im- sonable extension of time to produce porter or his agent elects the first op- the required documentation for good tion specified in paragraph (e)(1)(i)(B) cause shown. (See § 141.91(d) for bond of this section, the information re- requirements relating to failure to produce an invoice.) quired to be restated by paragraph (f)(1) of this section for a single invoice (3) Estimates of statistical information. must be restated for each invoice. The When the person filing the form esti- required information must be shown on mates any of the values or charges, as provided for in General Statistical a worksheet attached to the form or Note 1(b)(ii), HTSUS, except Canadian placed across columns 30 and 31 on CBP rail and truck charges, he must place Form 7501, or its electronic equivalent. either ‘‘(estimate)’’, ‘‘(est)’’, or (‘‘E’’) (ii) If the importer or his agent elects after the amount of each value or the second option specified in para- charge. graph (e)(1)(i)(B) of this section, the in- (4) Rejection of form. The Center direc- formation required to be restated by tor will reject a form for failure to pro- paragraph (f)(1) of this section for a vide required statistical information if single invoice must be restated for the information is omitted or if the in- each invoice. The final amount in the formation provided clearly appears on summary computation must represent its face, or is known to the CBP officer, the aggregate of the entered values of to be erroneous. all the merchandise on each of the mul- (5) Penalty procedures; when not in- tiple invoices. The required informa- voked. Penalty procedures relating to tion must be shown on an attached erroneous statistical information will worksheet. not be invoked against any person who (iii) The worksheet also must con- in good faith attempts to comply with tain: the statistical requirements of the (A) A statistical reporting number General Statistical Note, HTSUS. restatement for the merchandise from

25

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00035 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR § 141.62 19 CFR Ch. I (4–1–20 Edition)

each invoice subject to the same statis- a reimbursable basis, as provided for in tical reporting number from the same § 24.16 of this chapter, and country of origin, and (B) Overtime services of Customs of- (B) An aggregate total value which ficers are available. represents the entered value. (ii) Quota-class merchandise. Overtime (iv) To permit the identification of shall not be authorized for the presen- the merchandise entered under each re- tation of entry summary documenta- porting number, each class or kind of tion which serves as both the entry and merchandise, from one country re- entry summary or withdrawal docu- ported under a single statistical report- mentation, for quota-class merchan- ing number must be coded identically dise without Headquarters authoriza- on each invoice and on the worksheet. tion. If Headquarters authorization is [T.D. 79–221, 44 FR 46817, Aug. 9, 1979] granted, the time of delivery of the entry summary or withdrawal docu- EDITORIAL NOTE: For FEDERAL REGISTER ci- mentation, with the estimated duties tations affecting § 141.61, see the List of CFR Sections Affected, which appears in the attached, or without the estimated du- Finding Aids section of the printed volume ties attached, if the entry/entry sum- and at www.govinfo.gov. mary information and a scheduled statement date have been successfully § 141.62 Place and time of filing. received by Customs via the Auto- (a) Place. An application for imme- mated Broker Interface, shall be the diate delivery and entry, entry sum- time of presentation for quota pur- mary, or withdrawal documentation poses. However, if an entry summary shall be filed at the customhouse or at or withdrawal for quota-class merchan- any other Customs location approved dise is delivered inadvertently during by the director of the port where the overtime hours without Headquarters merchandise is to be or has been re- authorization, the time of presentation leased. for quota purposes shall be the opening (b) Time—(1) Normal business hours. (i) of business on the next business day. Except as provided in paragraph (b)(2) [T.D. 79–221, 44 FR 46818, Aug. 9, 1979, as of this section, an application for im- amended by T.D. 89–104, 54 FR 50498, Dec. 7, mediate delivery or entry documenta- 1989] tion shall be filed when the custom- house is open for the general trans- § 141.63 Submission of entry summary action of business, or when Customs documentation for preliminary re- has established a regular tour of duty view. in accordance with § 101.6(f) of this (a) Before arrival of merchandise. chapter. Entry summary documentation may be (ii) Except as provided in paragraph submitted at the customhouse for pre- (b)(2) of this section, entry summary or liminary review, without estimated du- withdrawal documentation shall be ties attached, within such time before filed when the customhouse is open for arrival of the merchandise as may be the general transaction of business, as fixed by the Center director— provided in § 101.6 of this chapter. (1) If the entry summary documenta- (2) Overtime services—(i) Generally. Ex- tion will be filed at time of entry to cept as provided in paragraph (b)(2)(ii) serve as both the entry and the entry of this section, an application for im- summary, as provided in § 142.3(b) of mediate delivery or entry documenta- this chapter, or tion may be filed when the custom- (2) In the case of quota-class mer- house is not open for the general trans- chandise, if the entry summary for action of Customs business and no reg- consumption will be presented at time ular tour of duty has been established; of entry, as provided in § 132.11a of this and entry summary or withdrawal doc- chapter. Estimated duties will not be umentation may be filed when the cus- accepted before arrival of the merchan- tomhouse is not open for the general dise within the port limits. transaction of business, if: (b) After arrival of merchandise. Entry (A) The person desiring to transact summary documentation may be sub- business has applied for and received mitted at the customhouse for prelimi- authorization for overtime services on nary review, without estimated duties

26

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00036 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR U.S. Customs and Border Protection, DHS; Treasury § 141.68

attached, within such time after ar- ments shall be returned to the im- rival of quota-class merchandise as porter. may be fixed by the Center director, if [T.D. 79–221, 44 FR 46819, Aug. 9, 1979] the entry summary for consumption will be presented at the opening of the § 141.68 Time of entry. quota period, as provided in § 132.12(a) (a) When entry documentation is filed of this chapter. Estimated duties will without entry summary. When the entry not be accepted before the opening of documentation is filed in proper form the quota period. without an entry summary, the ‘‘time [T.D. 79–221, 44 FR 46819, Aug. 9, 1979, as of entry’’ will be: amended by T.D. 87–78, 52 FR 24155, June 29, (1) The time the appropriate CBP of- 1987; CBP Dec. 09–47, 74 FR 69019, Dec. 30, ficer authorizes the release of the mer- 2009] chandise or any part of the merchan- dise covered by the entry documenta- § 141.64 Review and correction of tion, or entry and entry summary docu- (2) The time the entry documenta- mentation. tion is filed, if requested by the im- Entry and entry summary docu- porter on the entry documentation at mentation may be reviewed before ac- the time of filing, and the merchandise ceptance to ensure that all entry and already has arrived within the port statistical requirements are complied limits; or with and that the indicated values and (3) The time the merchandise arrives rates of duty appear to be correct. If within the port limits, if the entry doc- any errors are found, the entry and the umentation is submitted before arrival, and if requested by the importer on the entry summary documentation shall entry documentation at the time of not be considered to have been filed in submission. proper form and shall be returned to (b) When entry summary serves as entry the importer for correction. and entry summary. When an entry sum- [T.D. 79–221, 44 FR 46819, Aug. 9, 1979, as mary serves as both the entry docu- amended by T.D. 99–64, 64 FR 43266, Aug. 10, mentation and entry summary, in ac- 1999] cordance with § 142.3(b) of this chapter, the time of entry will be the time the § 141.65 [Reserved] entry summary is filed in proper form with estimated duties attached except § 141.66 Bond for missing documenta- as provided in § 142.13(b). tion. (c) When merchandise is released under Unless otherwise prescribed in these the immediate delivery procedure. The regulations, a bond on Customs Form time of entry of merchandise released 301, containing the bond conditions set under the immediate delivery proce- forth in § 113.62 or § 113.69 of this chap- dure will be the time the entry sum- ter, as appropriate, may be given for mary is filed in proper form, with esti- the production of any required docu- mated duties attached. mentation which is not available at the (d) Quota-class merchandise. The time time of entry. (See § 141.91 for the pro- of entry for quota-class merchandise cedure applicable to incomplete or will be the time of presentation of the missing invoices.) entry summary or withdrawal for con- sumption in proper form, with esti- [T.D. 73–175, 38 FR 17447, July 2, 1973, as mated duties attached, or if the entry/ amended by T.D. 84–213, 49 FR 41184, Oct. 19, entry summary information and a 1984; CBP Dec. 15–14, 80 FR 61289, Oct. 13, valid scheduled statement date (pursu- 2015] ant to § 24.25 of this chapter) have been successfully received by CBP via the § 141.67 Recall of documentation. Automated Broker Interface, without The importer may recall the entry the estimated duties attached, as pro- and entry summary documentation at vided in § 132.11a of this chapter. any time before the effective time of (e) When merchandise has not arrived. entry set forth in § 141.68. The entry Merchandise will not be authorized for shall be considered canceled, and docu- release, nor will an entry or an entry

27

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00037 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR § 141.69 19 CFR Ch. I (4–1–20 Edition)

summary which serves as both the under a special permit for immediate entry and entry summary be consid- delivery and CBP Form 368 or 368A (se- ered filed or presented, until the mer- rially numbered) or 7501, or its elec- chandise has arrived within the port tronic equivalent, is filed in accord- limits with the intent to unlade. ance with § 142.23 of this chapter, the (f) Informal mail entry. The time of time of entry will be the time CBP entry of merchandise under an infor- Form 368 or 368A or 7501 is filed in prop- mal mail entry, CBP Form 3419 or er form, together with any related doc- 3419A or CBP Form 368 or 368A, is the uments required by this chapter, and time the preparation of the entry docu- estimated duties, if any, have been de- mentation by a CBP employee is com- posited. However, if merchandise eligi- pleted. ble for informal entry is released under (g) Withdrawal from warehouse for con- the entry documentation set forth in sumption. The time of entry of mer- § 142.3(a) of this chapter and CBP Form chandise withdrawn from warehouse 368 or 368A (serially numbered) or 7501 for consumption (the process pre- is filed in accordance with § 142.23, the paratory to the issuance of a permit for time of entry will be in accordance the release of the merchandise to or with paragraph (a) of this section. upon the order of the warehouse propri- (i) Exportation to Canada or Mexico of etor) is when: goods imported into the United States (1) CBP Form 7501, or its electronic under a duty-deferral program defined in equivalent, is executed in proper form § 181.53 of this chapter. When merchan- and filed together with any related dise in a U.S. duty-deferral program is documentation required by these regu- withdrawn for exportation to Canada lations to be filed at the time of with- or Mexico or for entry into a duty-de- drawal, and ferral program in Canada or Mexico, (2) Estimated duties, if any, required the date of entry is the date the entry to be paid at the time of withdrawal is required to be filed under have been deposited. § 181.53(a)(2)(iii) of this chapter. Unless the requirements of this para- graph and section 315(a), Tariff Act of [T.D. 79–221, 44 FR 46819, Aug. 9, 1979] 1930, as amended (19 U.S.C. 1315(a)), in- EDITORIAL NOTE: For FEDERAL REGISTER ci- cluding the deposit of estimated duties, tations affecting § 141.68, see the List of CFR if any, are completed within 60 days Sections Affected, which appears in the from the date of presentation of CBP Finding Aids section of the printed volume Form 7501, or its electronic equivalent, and at www.govinfo.gov. the request for withdrawal will be con- § 141.69 Applicable rates of duty. sidered abandoned. (h) Appraisement entry, informal entry, The rates of duty applicable to mer- combined entry for rewarehouse and with- chandise shall be the rates in effect at drawal for consumption, and entry under time of entry, as specified in § 141.68, carnet. The time of entry of merchan- except as otherwise specifically pro- dise under an appraisement entry, or vided for by Executive Order, and in informal entry, CBP Form 7501, or its the following cases: electronic equivalent, an informal (a) Warehouse entries. Merchandise entry, CBP Form 368 or 368A (serially entered for warehouse is dutiable at numbered) (or other form prescribed in the rates in effect at the time with- § 143.23 or elsewhere in the chapter for drawal from warehouse for consump- use as an informal entry), a combined tion is made in accordance with entry for rewarehouse and withdrawal § 141.68(g). for consumption, CBP Form 7519, or an (b) Merchandise entered for immediate A.T.A. carnet issued under part 114 of transportation. Merchandise which is this chapter, will be the time the speci- not subject to a quantitative or tariff- fied form is executed in proper form rate quota and which is covered by an and filed, together with any related entry for immediate transportation documents required by these regula- made at the port of original importa- tions, and estimated duties, if any, tion, if entered for consumption at the have been deposited. If merchandise el- port designated by the consignee or his igible for informal entry is released agent in such transportation entry

28

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00038 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR U.S. Customs and Border Protection, DHS; Treasury § 141.83

without having been taken into cus- § 141.82 Invoice for installment ship- tody by the port director for general ments arriving within a period of order under section 490, Tariff Act of 10 days. 1930, as amended (19 U.S.C. 1490), shall (a) One invoice sufficient. Installments be subject to the rates in effect when of a shipment covered by a single order the immediate transportation entry or contract and shipped from one con- was accepted at the port of original im- signor to one consignee may be in- portation. cluded in one invoice if the install- (c) Overcarried merchandise returned to ments arrive at the port of entry by port of entry. If merchandise which has any means of transportation within a been entered for consumption, but not period of not to exceed 10 consecutive yet released from Customs custody, is days. removed from the port or place of in- (b) Preparation of invoice. The invoice tended release because of overcarriage, must be prepared in the manner pro- inaccessibility, strike, act of God, or vided for in this subpart and, when unforeseen contingency, and is re- practicable, must show the quantities, values, and other invoice data with re- turned to such port or place within 90 spect to each installment, the date of days after removal, such merchandise shipment of each installment, and the shall be subject to the rates in effect at car number or other identification of the time of the original entry, provided the importing conveyance in which it the merchandise is identified with the was shipped. original entry by the usual Customs (c) Pro forma invoice. If the required examination and by any documentary invoice is not filed with the first entry evidence as to its movement between of an installment series, a pro forma its removal and return which CBP may invoice must be filed with each entry reasonably require. A new entry shall made before the required invoice is be required, unless the original entry produced, and in accordance with has not been liquidated and the con- § 141.91 a bond must be given, or charge signee at the time of original importa- against a continuous bond made, for tion and at the time of return is the the production of the required invoice. same person. Liquidated damages will accrue in the case of each entry if more than 6 [T.D. 73–175, 38 FR 17447, July 2, 1973, as months expire without the production amended by T.D. 79–221, 44 FR 46820, Aug. 9, of an invoice for such entry. 1979; T.D. 90–34, 55 FR 17597, Apr. 26, 1990; (d) Informal entry. Any bona fide in- T.D. 97–82, 62 FR 51771, Oct. 3, 1997] stallment valued at not over $2,500 (ex- cept for articles valued in excess of $250 Subpart F—Invoices classified in Chapter 99, Subchapters III and IV. Harmonized Tariff Schedule § 141.81 Invoice for each shipment. of the United States) may be entered A commercial invoice shall be pre- on an informal entry in accordance sented for each shipment of merchan- with subpart C of part 143 of this chap- dise at the time the entry summary is ter, in which case such installment filed, subject to the conditions set need not be considered in connection forth in these regulations. Except in with invoice requirements for the bal- the case of installment shipments pro- ance of the series. vided for in § 141.82, an invoice shall not [T.D. 73–175, 38 FR 17447, July 2, 1973, as represent more than one distinct ship- amended by T.D. 75–27, 40 FR 3449, Jan. 22, ment of merchandise by one consignor 1975; T.D. 78–53, 43 FR 6069, Feb. 13, 1978; T.D. to one consignee by one vessel or con- 84–213, 49 FR 41184, Oct. 19, 1984; T.D. 85–123, veyance. 50 FR 29954, July 23, 1985; T.D. 89–1, 53 FR 51256, Dec. 21, 1988; T.D. 89–82, 54 FR 36026, [T.D. 73–175, 38 FR 17447, July 2, 1973, as Aug. 31, 1989; T.D. 93–66, 58 FR 44130, Aug. 19, amended by T.D. 78–53, 43 FR 6069, Feb. 13, 1993; T.D. 98–28, 63 FR 16417, Apr. 3, 1998; CBP 1978; T.D. 79–221, 44 FR 46820, Aug. 9, 1979; Dec. 12–19, 77 FR 72720, Dec. 6, 2012] T.D. 85–39, 50 FR 9612, Mar. 11, 1985; T.D. 93– 66, 58 FR 44130, Aug. 19, 1993] § 141.83 Type of invoice required. (a)–(b) [Reserved]

29

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00039 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR § 141.84 19 CFR Ch. I (4–1–20 Edition)

(c) Commercial invoice. (1) A commer- (8) Merchandise consigned to, or en- cial invoice shall be filed for each ship- tered in the name of, any agency of the ment of merchandise not exempted by U.S. Government. paragraph (d) of this section. The com- (9) Merchandise for which an ap- mercial invoice shall be prepared in the praisement entry is accepted. manner customary in the trade, con- (10) Merchandise entered temporarily tain the information required by into the Customs territory of the §§ 141.86 through 141.89, and substan- United States under bond or for perma- tiate the statistical information re- nent exhibition under bond. quired by § 141.61(e) to be given on the (11) Merchandise provided for in sec- entry, entry summary, or withdrawal tion 466, Tariff Act of 1930 (19 U.S.C. documentation. 1466), which pertain to certain equip- (2) CBP may accept a copy of a re- ment, repair parts, and supplies for quired commercial invoice in place of vessels. the original. A copy, other than a pho- (12) Merchandise imported as sup- tostatic or photographic copy, shall plies, stores, and equipment of the im- contain a declaration by the foreign porting carrier and subsequently made seller, the shipper, or the importer that subject to entry pursuant to section it is a true copy. 446, Tariff Act of 1930, as amended (19 (d) Commercial invoice not required. A U.S.C. 1446). commercial invoice shall not be re- (13) Ballast (not including cargo used quired in connection with the filing of for ballast) landed from a vessel and the entry, entry summary, or with- delivered for consumption. drawal documentation for merchandise (14) Merchandise, whether privileged listed in this paragraph. The importer, or nonprivileged, resulting from ma- however, shall present any invoice, nipulation or manufacture in a foreign memorandum invoice, or bill per- trade zone. taining to the merchandise which may (15) Screenings contained in bulk im- be in his possession or available to portations of grain or seeds. him. If no invoice or bill is available, a [T.D. 73–175, 38 FR 17447, July 2, 1973] pro forma (or substitute) invoice, as EDITORIAL NOTE: For FEDERAL REGISTER ci- provided for in § 141.85, shall be filed, tations affecting § 141.83, see the List of CFR and shall contain information adequate Sections Affected, which appears in the for the examination of merchandise Finding Aids section of the printed volume and the determination of duties, and and at www.govinfo.gov. information and documentation which verify the information required for sta- § 141.84 Photocopies of invoice for sep- tistical purposes by § 141.61(e). The mer- arate entries of same shipment. chandise subject to the foregoing re- (a) Entries at one port. If by reason of quirements is as follows: accident or short shipment a portion of (1) [Reserved] the quantity covered by one invoice (2) Merchandise not intended for sale fails to arrive, or if for any other rea- or any commercial use in its imported son only a portion of the quantity cov- condition or any other form, and not ered by one invoice is entered under brought in on commission for any per- one entry, a photocopy of the commer- son other than the importer. cial invoice used in connection with (3)–(4) [Reserved] the first entry, covering the quantity (5) Merchandise returned to the to be entered under another entry, may United States after having been ex- be used in connection with the subse- ported for repairs or alteration under quent entry of any portion of the mer- subheadings 9802.00.40 and 9802.00.60, chandise not cleared under the first Harmonized Tariff Schedule of the entry. United States (19 U.S.C. 1202). (b) Entries from foreign-trade zone at (6) Merchandise shipped abroad, not one port. A photocopy of the invoice delivered to the consignee, and re- filed with the first entry for consump- turned to the United States. tion from a foreign-trade zone of a por- (7) Merchandise exported from con- tion of the merchandise shown on the tinuous Customs custody within 6 invoice will not be required for any months after the date of entry. subsequent entry for consumption from

30

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00040 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR U.S. Customs and Border Protection, DHS; Treasury § 141.85

that zone at the same port of a portion chapter shall be in substantially the of any merchandise covered by such in- following form: voice, if a pro forma invoice is filed and identifies the entry first made and the PRO FORMA INVOICE invoice then filed. IMPORTERS STATEMENT OF VALUE OR THE (c) Entries at different ports. When por- PRICE PAID IN THE FORM OF AN INVOICE tions of a single shipment requiring a commercial invoice are entered at dif- Not being in possession of a commercial ferent ports, the importer may submit seller’s or shipper’s invoice I request that you accept the statement of value or the to the port director where the original price paid in the form of an invoice sub- invoice or latest photocopy of the mitted below: original invoice is on file, two photo- Name of shipper —————————————— copies of the latest of such invoices to address llllllllllll be certified as to merchandise pre- Name of seller ——————————————— viously received, and the official seal address llllllllllll;. affixed thereto. Name of consignee ———————————— (d) Pro forma invoice. In a case in address llllllllllll. which a portion of the shipment is en- Name of purchaser ———————————— tered at the first port on a pro forma address llllllllllll. invoice, an entry at a subsequent port The merchandise (has) (has not) been pur- may be made by means of a new pro chased or agreed to be purchased by me. forma invoice which may cover only The prices, or in the case of consigned the merchandise then entered. goods the values, given below are true and (e) Photocopy to satisfy bond for in- correct to the best of my knowledge and be- voice. A properly certified photocopy of lief, and are based upon: (Check basis with a commercial invoice presented within an ‘‘X’’) 6 months after the date of entry may (a) The price paid or agreed to be paid (l) be accepted to cancel the charges as per order dated llllll. against the bond given for the produc- (b) Advices from exporter by letter (—) by tion of the commercial invoice. cable (l) dated llllll. (c) Comparative values of shipments pre- [T.D. 73–175, 38 FR 17447, July 2, 1973, as viously received (l) dated llllll. amended by T.D. 84–213, 49 FR 41184, Oct. 19, (d) Knowledge of the market in the coun- 1984; T.D. 85–39, 50 FR 9612, Mar. 11, 1985] try of exportation (l) llllll. (e) Knowledge of the market in the United § 141.85 Pro forma invoice. States (if U.S. Value) (l) llllll. A pro forma invoice submitted in ac- (f) Advice by CBP (l) llllll. cordance with any provision of this (g) Other (l) llllll.

B—Manufacturer’s C—Quantities D—Unit pur- E—Total pur- G—Total A—Case marks item No. symbol or and full descrip- chase price chase price F—Unit for- foreign numbers brand tion (currency) (currency) eign value value

...... Check which of the charges below are, and which are not included in the prices listed in columns ‘‘D’’ and ‘‘E’’: If any other invoice is received, I will im- Amount Included Not in- cluded mediately file it with an authorized CBP of- ficial. Packing ...... ———————————— Cartage ...... Inlandfreight ...... (Signature of person Wharfage and loading abroad ...... making invoice) Lighterage ...... ———————————— Ocean freight ...... (Title and firm name) U.S. duties ...... Other charges (identify by name and Date ———————————————————— amount) ...... [T.D. 73–175, 38 FR 17447, July 2, 1973, as Total ...... amended by T.D. 85–39, 50 FR 9612, Mar. 11, 1985] Country of origin llllllllllll.

31

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00041 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR § 141.86 19 CFR Ch. I (4–1–20 Edition)

§ 141.86 Contents of invoices and gen- tation and placing it alongside the car- eral requirements. rier at the first United States port of (a) General information required on the entry. The cost of packing, cases, con- invoice. Each invoice of imported mer- tainers, and inland freight to the port chandise, must set forth the following of exportation need not be itemized by information: amount if included in the invoice price, (1) The port of entry to which the and so identified. Where the required merchandise is destined; information does not appear on the in- (2) The time when, the place where, voice as originally prepared, it must be and the person by whom and the person shown on an attachment to the in- to whom the merchandise is sold or voice; agreed to be sold, or if to be imported (9) All rebates, drawbacks, and boun- otherwise than in pursuance of a pur- ties, separately itemized, allowed upon chase, the place from which shipped, the exportation of the merchandise; the time when and the person to whom (10) The country of origin of the mer- and the person by whom it is shipped; chandise; and, (3) A detailed description of the mer- (11) All goods or services furnished chandise, including the name by which for the production of the merchandise each item is known, the grade or qual- (e.g., assists such as dies, molds, tools, ity, and the marks, numbers, and sym- engineering work) not included in the bols under which sold by the seller or invoice price. However, goods or serv- manufacturer to the trade in the coun- ices furnished in the United States are try of exportation, together with the excluded. Annual reports for goods and marks and numbers of the packages in services, when approved by the Center which the merchandise is packed; director, will be accepted as proof that (4) The quantities in the weights and the goods or services were provided. measures of the country or place from (b) Nonpurchased merchandise shipped which the merchandise is shipped, or in by other than manufacturer. Each in- the weights and measures of the United voice of imported merchandise shipped States; (5) The purchase price of each item in to a person in the United States by a the currency of the purchase, if the person other than the manufacturer merchandise is shipped in pursuance of and otherwise than pursuant to a pur- a purchase or an agreement to pur- chase or agreement to purchase must chase; set forth the time when, the place (6) If the merchandise is shipped oth- where, the person from whom such erwise than in pursuance of a purchase merchandise was purchased, and the or an agreement to purchase, the value price paid therefor in the currency of for each item, in the currency in which the purchase, stating whether gold, sil- the transactions are usually made, or, ver, or paper. in the absence of such value, the price (c) Merchandise sold in transit. If the in such currency that the manufac- merchandise is sold on the documents turer, seller, shipper, or owner would while in transit from the port of expor- have received, or was willing to re- tation to the port of entry, the original ceive, for such merchandise if sold in invoice reflecting the transaction the ordinary course of trade and in the under which the merchandise actually usual wholesale quantities in the coun- began its journey to the United States, try of exportation; and the resale invoice or a statement (7) The kind of currency, whether of sale showing the price paid for each gold, silver, or paper; item by the purchaser, must be filed as (8) All charges upon the merchandise part of the entry, entry summary, or itemized by name and amount, includ- withdrawal documentation. If the ing freight, insurance, commission, original invoice cannot be obtained, a cases, containers, coverings, and cost pro forma invoice showing the values of packing; and if not included above, and transaction reflected by the origi- all charges, costs, and expenses in- nal invoice must be filed together with curred in bringing the merchandise the resale invoice or statement. from alongside the carrier at the port (d) Invoice to be in English. The in- of exportation in the country of expor- voice and all attachments must be in

32

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00042 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR U.S. Customs and Border Protection, DHS; Treasury § 141.89

the English language, or must have at- Inv. 2, p. 3 tached thereto an accurate English (i) Information may be on invoice or at- translation containing adequate infor- tached thereto. Any information re- mation for examination of the mer- quired on an invoice by any provision chandise and determination of duties. of this subpart may be set forth either (e) Packing list. Each invoice must on the invoice or on an attachment state in adequate detail what merchan- thereto. dise is contained in each individual (j) Name of responsible individual. Each package. invoice of imported merchandise must (f) Weights and measures. If the in- identify by name a responsible em- voice or entry does not disclose the ployee of the exporter, who has knowl- weight, gage, or measure of the mer- edge, or who can readily obtain knowl- chandise which is necessary to ascer- edge, of the transaction. tain duties, the consignee must pay the expense of weighing, gaging, or meas- [T.D. 73–175, 38 FR 17447, July 2, 1973, as uring prior to the release of the mer- amended by T.D. 79–221, 44 FR 46820, Aug. 9, chandise from CBP custody. 1979; T.D. 85–39, 50 FR 9612, Mar. 11, 1985; CBP Dec. 09–47, 74 FR 69019, Dec. 30, 2009] (g) Discounts. Each invoice must set forth in detail, for each class or kind of § 141.87 Breakdown on component ma- merchandise, every discount from list terials. or other base price which has been or Whenever the classification or ap- may be allowed in fixing each purchase praisement of merchandise depends on price or value. the component materials, the invoice (h) Numbering of invoices and pages— shall set forth a breakdown giving the (1) Invoices. Except when electronic in- value, weight, or other necessary meas- voice data are transmitted to CBP urement of each component material under the provisions of part 143 of this in sufficient detail to determine the chapter, when more than one invoice is correct duties. included in the same entry, each in- voice with its attachments must be § 141.88 Computed value. numbered consecutively by the im- When the Center director determines porter on the bottom of the face of that information as to computed value each page, beginning with No. 1. is necessary in the appraisement of any (2) Pages. Except when electronic in- class or kind of merchandise, he shall voice data are transmitted to CBP so notify the importer, and thereafter under the provisions of part 143 of this invoices of such merchandise shall con- chapter, if the invoice or invoices filed tain a verified statement by the manu- with one entry consist of more than facturer or producer of computed value two pages, each page must be num- as defined in § 402(e), Tariff Act of 1930, bered consecutively by the importer on as amended by the Trade Agreements the bottom of the face of each page, Act of 1979 (19 U.S.C. 1401a(e)). with the page numbering beginning with No. 1 for the first page of the first [T.D. 87–89, 52 FR 24445, July 1, 1987] invoice and continuing in a single se- § 141.89 Additional information for ries of numbers through all the in- certain classes of merchandise. voices and attachments included in one entry. (a) Invoices for the following classes (3) Both invoices and pages. Except of merchandise, classifiable under the when electronic invoice data are trans- Harmonized Tariff Schedule of the mitted to CBP under the provisions of United States (HTSUS), shall set forth part 143 of this chapter, both the in- the additional information specified: voice number and the page number [75–42, 75–239, 78–53, 83–251, 84–149.] must be shown at the bottom of each Aluminum and alloys of aluminum classifi- page when applicable. For example, an able under subheadings 7601.10.60, 7601.20.60, entry covering one invoice of one page 7601.20.90, or 7602.00.00, HTSUS (T.D. 53092, and a second invoice of two pages must 55977, 56143)—Statement of the percentages be paginated as follows: by weight of any metallic element contained in the article. Inv. 1, p. 1. Articles manufactured of textile materials, Inv. 2, p. 2. Coated or laminated with plastics or rubber,

33

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00043 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR § 141.89 19 CFR Ch. I (4–1–20 Edition)

classifiable in Chapter(s) 39, 40, and 42—In- (3) Identity and percent by weight of each clude a description indicating whether the component; (4) Color Index number (if none, fabric is coated or laminated on both sides, so state); (5) Color Index generic name (if on the exterior surface or on the interior none so state); (6) Chemical Abstracts Serv- surface. ice number of the active ingredient; (7) Class Bags manufactured of plastic sheeting and of merchandise (state whether acid type dye, not of a reinforced or laminated construc- basic dye, disperse dye, fluorescent bright- tion, classified in Chapter 39 or in heading ener, soluble dye, vat dye, toner or other (de- 4202—Indicate the gauge of the plastic sheet- scribe); (8) Material to which applied (name ing. the material for which the color, dye, or Ball or roller bearings classifiable under sub- toner is primarily designed). heading 8482.10.50 through 8482.80.00, HTSUS Copper (T.D. 45878, 50158, 55977) articles (T.D. 68–306)—(1) Type of bearing (i.e., wheth- classifiable under the provisions of Chapter er a ball or roller bearing); (2) If a roller 74, HTSUS—A statement of the weight of ar- bearing, whether a spherical, tapered, cylin- ticles of copper, and a statement of percent- drical, needled or other type; (3) Whether a age of copper content and all other ele- combination bearing (i.e., a bearing con- ments—by weight—to articles classifiable taining both ball and roller bearings, etc.); according to copper content. and (4) If a ball bearing (not including ball Copper ores and concentrates (T.D. 45878, bearing with integral shafts or parts of ball 50158, 55977) classifiable in heading 2603, and bearings), whether or not radial, the fol- subheadings 2620.19.60, 2620.20.00, 2620.30.00, lowing: (a) outside diameter of each bearing; and heading 7401—Statement of the percent- and (b) whether or not a radial bearing (the ages by weight of the copper content and any definition of radial bearing is, for Customs other metallic elements. purposes, an antifriction bearing primarily Cotton fabrics classifiable under the fol- designed to support a load perpendicular to lowing HTSUS headings: 5208, 5209, 5210, 5211, shaft axis). and 5212—(1) Marks on shipping packages; (2) Beads (T.D. 50088, 55977)—(1) The length of Numbers on shipping packages; (3) Cus- the string, if strung; (2) The size of the beads tomer’s call number, if any; (4) Exact width expressed in millimeters; (3) The material of of the merchandise; (5) Detailed description which the beads are composed, i.e., ivory, of the merchandise; trade name, if any; glass, imitation pearl, etc. whether bleached, unbleached, printed, com- Bed linen and Bedspreads—Statement as to posed of yarns of different color, or dyed; if whether or not the article contains any em- composed of cotton and other materials, broidery, lace, braid, edging, trimming, pip- state the percentage of each component ma- ing or applique work. terial by weight; (6) Number of single Chemicals—Furnish the use and Chemical threads per square centimeter (All ply yarns Abstracts Service number of chemical com- must be counted in accordance with the pounds classified in Chapters 27, 28 and 29, number of single threads contained in the HTSUS. yarn; to illustrate: a cloth containing 100 Colors, dyes, stains and related products pro- two-ply yarns in one square centimeter must vided for under heading 3204, HTSUS—The be reported as 200 single threads); (7) Exact following information is required: (1) Invoice weight per square meter in grams; (8) Aver- name of product; (2) Trade name of product; age yarn number use this formula:

100 × (Total Single Yarns Per Square Centimeter) (Number of Grams Per Square Meter)

(9) Yarn size or sizes in the warp; (10) Yarn Cotton waste (T.D. 5044)—(1) The name by size or sizes in the filling; (11) Specify wheth- which the cotton waste is known, such as er the yarns are combed or carded; (12) Num- ‘‘cotton card strips’’; ‘‘cotton comber ber of colors or kinds (different yarn sizes or waste’’; ‘‘cotton lap waste’’; ‘‘cotton sliver materials) in the filling; (13) Specify whether waste’’; ‘‘cotton roving waste’’; ‘‘cotton fly the fabric is napped or not napped; and (14) waste’’; etc.; (2) Whether the length of the Specify the type of weave, for example, cotton staple forming any cotton card strips plain, twill, sateen, oxford, etc., and (15) covered by the invoice were made is less Specify the type of machine on which woven: than 3.016 centimeters (13⁄16 inches) or is 3.016 if with Jacquard (Jacq), if with Swivel centimeters (13⁄16 inches) or more. (Swiv), if with Lappet (Lpt.), if with Dobby Earthenware or crockeryware composed of a (Dobby). nonvitrified absorbent body (including white Cotton raw See § 151.82 of this chapter for granite and semiporcelain earthenware and additional information required on invoices. cream-colored ware, stoneware, and terra

34

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00044 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR EC14NO91.156 U.S. Customs and Border Protection, DHS; Treasury § 141.89

cotta, but not including common brown, V. If 3(c) is larger than any other percent gray, red, or yellow earthenware), embossed in 3 and if 4(c) is larger than any other per- or plain; common salt-glazed stoneware; cent in 4, answer questions B, E, F, G, H, J, stoneware or earthenware crucibles; Rock- K, L, M, N, O, P, T and W. ingham earthenware; china, porcelain, or VI. If 3(d) is larger than any other percent other vitrified wares, composed of a vitrified in 3 and if 4(a) plus 4(b) is larger than any nonabsorbent body which, when broken, single percent in 4, answer questions C and shows a vitrified, vitreous, semi-vitrified, or D. semivitreous fracture; and bisque or parian VII. If 3(d) is larger than any other percent ware (T.D. 53236)—(1) If in sets, the kinds of in 3 and if 4(c) is larger than any other per- articles in each set in the shipment and the cent in 4, answer questions A, C, J, K, M, N, quantity of each kind of article in each set P and T. in the shipment; (2) The exact maximum di- VIII. If 3(d) is larger than any other per- ameter, expressed in centimeters, of each cent in 3 and if 4(d) is larger than any other size of all plates in the shipment; (3) The percent in 4, answer questions U, Y and Z. unit value for each style and size of plate, IX. If the article is made of paper, answer cup, saucer, or other separate piece in the questions V and Z. shipment. If the article does not meet any of condi- Fish or fish livers (T.D. 50725, 49640, 55977) tions I through IX above, answer all ques- imported in airtight containers classifiable tions A through Z, below. under Chapter 3, HTSUS—(1) Statement llllllllllllllllllllllll whether the articles contain an oil, fat, or llllllllllllllllllllllll grease which has had a separate existence as A Percent of external surface area of upper an oil, fat, or grease, (2) The name and quan- (including leather reinforcements and ac- tity of any such oil, fat, or grease. cessories) Footwear, classifiable in headings 6401 Which is leather lllll% through 6405 of the HTSUS— B Percent by area of external surface area of 1. Manufacturer’s style number. upper (including all reinforcements and ac- 2. Importer’s style and/or stock number. cessories). 3. Percent by area of external surface area Which is rubber and/or plastics lllll% of upper (excluding reinforcements and ac- C Percent by weight of rubber and/or plastics cessories) which is: is lllll% D Percent by weight of textile materials plus Leather a. llll% rubber and/or plastics is lllll% Composition Leather b. llll% E Is it waterproof? Rubber and/or plastics c. llll% F Does it have a protective metal toe cap? Textile materials d. llll% G Will it cover the wearer’s ankle bone? Other (give separate e. llll% H Will it cover the wearer’s knee cap? Percent for each f. llll% I [Reserved.] Type of material) J Is it designed to protect against water, oil, 4. Percent by area of external Surface area grease, or chemicals, or cold or inclement of outersole (excluding reinforcements and weather? accessories) which is: K Is it a slip-on? L Is it a downhill or cross-country skiboot? Leather a. llll% M Is it serious sports footwear other than Composition Leather b. llll% skiboots? (Chapter 64 subheading note de- Rubber and/or plastics c. llll% fines sports footwear.) Textile materials d. llll% N Is it a tennis, basketball, gym, or training Other (give separate e. llll% shoe or the like? Percent for each f. % llll O Is it made on a base or platform of wood? Type of material) P Does it have open toes or open heels? You may skip this section if you choose to Q Is it made by the (lipped insole) welt con- answer all questions A through Z below. struction? I. If 3(a) is larger than any other percent in R Is it made by the turned construction? 3 and if 4(a) is larger than any other percent S Is it worn exclusively by men, boys or in 4, answer questions F, G, L, M, O, Q, R, S, youths? and X. T Is it made by an exclusively adhesive con- II. If 3(a) is larger than any other percent struction? in 3 and if 4(c) is larger than any other per- U Are the fibers of the upper, by weight, pre- cent in 4, answer questions F, G, L, M, N, O, dominately vegetable fibers? Q, S and X. V Is it disposable, i.e., intended for one-time III. If 3(a) plus 3(b) is larger than any sin- use? gle percent in 3 and if 4(d), 4(e) or 4(f) is larg- W Is it a ‘‘Zori’’? er than any other percent in 4, stop. X Is the leather in the upper pigskin? IV. If 3(c) is larger than any other percent Y Are the sole and upper made of woolfelt? in 3 and if 4(a) or 4(b) is larger than any Z Is there a line of demarcation between the other percent in 4, stop. outer sole and upper?

35

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00045 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR § 141.89 19 CFR Ch. I (4–1–20 Edition)

The information requested above may be if it is substantially more of a protection furnished on CF 5523 or other appropriate against those items than the usual shoes of format by the exporter, manufacturer or that type. For example, leather oxfords will shipper. clearly keep one’s feet warmer and drier Also, the following information must be than going barefoot, but they are not a pro- furnished by the importer or his authorized tection in this sense. On the other hand the agent if classification is claimed under one snow-jobber is the protective version of the of the subheadings below: nonprotective jogging shoe. If subheading 6401.99.80, 6402.19.10, g. Rubber and/or plastics includes any tex- 6402.30.30, 6402.91.40, 6402.99.15, 6402.99.30, tile material visibly coated (or covered) ex- 6406.11.40, 6404.11.60, 6404.19.35, 6404.19.40, or ternally with one or both of those materials. 6404.19.60 is claimed: h. Slip-on includes: Does the shoe have a foxing or foxing-like 1. A boot which must be pulled on. band? If so, state its materials(s). 2. Footwear with elastic cores which must Does the sole overlap the upper other than be stretched to get it on, but not bootwear just at the front of the toe and/or at the back having a separate piece of elasticized fabric of the heel? which forms a full circle around the foot or Definitions for some of the terms used in ankle. questions A to Z above: For the purpose of i. Sports footwear includes only: this section, the following terms have the (1) Footwear which is designed for a sport- approximate definitions below. If either a ing activity and has, or has provision for, the more complete definition or a decision as to attachment of spikes, sprigs, cleats, stops, its application to a particular article is clips, bars or the like; needed, the maker or importer of record (or (2) Skating boots (without skates at- the agent of either) should contact Customs tached), ski boots and cross-country ski foot- prior to entry of the article. a. In an exclusively adhesive construction, all wear, wrestling boots, boxing boots and cy- of the piece(s) of the bottom would separate cling shoes. from the upper or from each other if all ad- j. Tennis shoes, basketball shoes, gym shoes, hesives, cements, and glues were dissolved. It training shoes and the like covers athletic includes shoes in which the pieces of the footwear other than sports footwear, wheth- upper are stitched to each other, but not to er or not principally used for such athletic any part of the bottom. Examples include: games or purposes. 1. Vulcanized construction footwear; k. Textile materials are made from cotton, 2. Simultaneous molded construction foot- other vegetable fibers, wool, hair, silk or wear; man-made fibers. Note: Cork, wood carboard 3. Molded footwear in which the upper and and leather are not textile materials. the bottom are one piece of molded rubber or l. In turned construction, the upper is plastic, and stitched to the leather sole wrong side out 4. Footwear in which staples, rivets, stitch- and the shoe is then turned right side out. ing, or any of the methods above are either m. Vegetable fibers include cotton, flax and primary or just extra or auxiliary, even ramie, but do not include either rayon or though adhesive is a major part of the reason plaiting materials such as rattan or wood the bottom will not separate from the upper. strips. b. Composition leather is made by binding n. Waterproof footwear includes footwear together leather fibers or small pieces of designed to protect against penetration by natural leather. It does not include imita- water or other liquids, whether or not such tion leathers not based on natural leather. footwear is primarily designed for such pur- c. Leather is the tanned skin of any animal poses. from which the fur or hair has been removed. o. Welt footwear means footwear con- Tanned skins coated or laminated with rub- structed with a welt, which extends around ber and/or plastics are ‘‘leather’’ only if the the edge of the outer sole, and in which the leather gives the material its essential char- welt and shoe upper are sewed to a lip on the acter. surface of the insole, and the outer sole is d. A line of demarcation exists if one can in- sewed or cemented to the welt. dicate where the sole ends and the upper be- p. A zori has an upper consisting only of gins. For example, knit booties do not nor- straps or thongs of molded rubber or plastic. mally have a line of demarcation. This upper is assembled to a foamed rubber e. Men’s, boys’ and youths’ sizes cover foot- or plastic sole by means of plugs. wear of American youths sizes 111⁄2 and larg- Fur products and furs (T.D. 53064)—(1) Name er for males, and do not include footwear or names (as set forth in the Fur Products commonly worn by both sexes. If more than Name Guide (16 CFR 301.0) of the animal or 4% of the shoes sold in a given size will be animals that produced the fur, and such worn by females, that size is ‘‘commonly qualifying statements as may be required worn by both sexes.’’ pursuant to § 7(c) of the Fur Products Label- f. Footwear is designed to protect against ing Act (15 U.S.C. 69e(c)); (2) A statement water, oil or cold or inclement weather only that the fur product contains or is composed

36

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00046 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR U.S. Customs and Border Protection, DHS; Treasury § 141.89

of used fur, when such is the fact; (3) A state- ical Control) or the facings (electrical inter- ment that fur product contains or is com- face) for a CNC must state so; (2) Headings posed of bleached, dyed, or otherwise artifi- 8458 through 8463—machine tools covered by cially colored fur, when such is the fact; (4) these headings if used or rebuilt must state A statement that the fur product is com- so; (3) Subheading 8456.30.10—EDM: (Electical posed wholly or in substantial part of paws, Discharge Machines) if a Traveling Wire tails, bellies, or waste fur, when such is the (Wire Cut) type must state so. Wire EDM’s fact; (5) Name and address of the manufac- use a copper or brass wire for the electrode; turer of the fur product; (6) Name of the (4) Subheading 8457.10.00—Machining Cen- country of origin of the furs or those con- ters. Must state whether or not they have an tained in the fur product. ATC (Automatic Tool Changer). Vertical Glassware and other glass products (T.D. spindle maching centers with an ATC must 53079, 55977)—Classifiable under Heading 7013 also indicate the Y-travel; (5) Subheading HTSUS—Statement of the separate value of 8458.11.0030 through 8458.11.0090—horizontal each component article in the set. lathes: numerically controlled. Must indi- Gloves—State if the merchandise has a cate the rated HP (or KW rating) of the main plastics or a rubber exterior. (See Chapter 59, spindle motor. Use the continuous rather Note 2(a)(3)). than the 30 minute rating. Grain or grain and screenings (T.D. 51284)— Madeira embroideries (T.D. 49988)—(1) With Statement on Customs invoices for cul- respect to the materials used, furnish: (a) tivated grain or grain and screenings that no country of production; (b) width of the mate- screenings are included with the grain, or, if rial in the piece; (c) name of the manufac- there are screenings included, the percentage turer; (d) kind of material, indicating manu- of the shipment which consists of screenings facturer’s quality number; (e) landed cost of commingled with the principal grain. the material used in each item; (f) date of Handkerchiefs—(1) State the exact dimen- the order; (g) date of the invoice; (h) invoice sions (length and width) of the merchandise; unit value in the currency of the purchase; (2) If of cotton indicate whether the hand- (i) discount from purchase price allowed, if kerchief is hemmed and whether it contains any; (2) With respect to the finished embroi- lace or embroidery. dered articles, furnish: (a) manufacturers’s Hats or headgear—(1) If classifiable under name, design number, and quality number; subheading 6502.00.40 or 6502.00.60, HTSUS— Statement as to whether or not the article (b) importer’s design number, if any; (c) fin- has been bleached or colored; (2) If classifi- ished size; (d) number of embroidery points able under subheadings 6502.00.20 through per unit of quantity; (e) total for overhead 6502.00.60 or 6504.00.30 through 6504.00.90, and profit added in arriving at the price or HTSUS—Statement as to whether or not the value of the merchandise covered by the in- article is sewed or not sewed, exclusive of voice. any ornamentation or trimming. Motion-picture films—(1) Statement of foot- Hosiery—(1) Indicate whether a single yarn age, title, and subject matter of each film; measures less than 67 decitex. (2) Indicate (2) Declaration of shipper, cameraman, or whether the hosiery is full length, knee other person with knowledge of the facts length, or less than knee length. (3) Indicate identifying the films with the invoice and whether it contains lace or net. stating that the basic films were to the best Iron or steel classifiable in Chapter 72 or of his knowledge and belief exposed abroad headings 7301 to 7307, HTSUS (T.D. 53092, and returned for use as newsreel; (3) Declara- 55977)—Statement of the percentages by tion of importer that he believes the films weight or carbon and any metallic elements entered by him are the ones covered by the contained in the articles, in the form of a preceding declaration and that the films are mill analysis or mill test certificate. intended for use as newsreel. Iron oxide (T.D. 49989, 50107)—For iron oxide Paper classifiable in Chapter 48—Invoices to which a reduced rate of duty is applicable, covering paper shall contain the following a statement of the method of preparation of information, or will be accompanied by spec- the oxide, together with the patent number, ification sheets containing such information: if any. (1) Weight of paper in grams per square Machines, equipment and apparatus—Chap- meter; (2) Thickness, in micrometers (mi- ters 84 and 85, HTSUS—A statement as to crons); (3) If imported in rectangular sheets, the use or method of operation of each type length and width of sheets, in cm; (4) if im- of machine. ported in strips, or rolls, the width, in cm. In Machine parts (T.D. 51616)—Statement the case of rolls, the diameter of rolls in cm; specifying the kind of machine for which the (5) Whether the paper is coated or impreg- parts are intended, or if this is not known to nated, and with what materials; (6) Weight of the shipper, the kinds of machines for which coating, in grams per square meter; (7) Per- the parts are suitable. centage by weight of the total fiber content Machine tools: (1) Headings 8456 through consisting of wood fibers obtained by a me- 8462—machine tools covered by these head- chanical process, chemical sulfate or soda ings equipped with a CNC (Computer Numer- process, chemical sulfite process, or semi-

37

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00047 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR § 141.89 19 CFR Ch. I (4–1–20 Edition)

chemical process, as appropriate; (8) Com- or paperboard, and whether or not posters; mercial designation, as ‘‘Writing’’, ‘‘Cover’’, (e) in any case, whether or not posters; (f) in ‘‘Drawing’’, ‘‘Bristol’’, ‘‘Newsprint’’, etc.; (9) any case, whether or not photographic nega- Ash content; (10) Color; (11) Glaze, or finish; tives or positives on transparent bases; (g) (12) Mullen bursting strength, and Mullen Subheading 4911.99—If not carnets, or parts index; (13) Stretch factor, in machine direc- thereof, in English or French, whether or not tion and in cross direction; (14) Tear and ten- printed on paper in whole or in part by a sile readings; in machine direction, in cross lithographic process. direction, and in machine direction plus Pulp classifiable in Chapter 47—(1) Invoices cross direction; (15) Identification of fibers covering chemical woodpulp, dissolving as ‘‘hardwood’’ where appropriate; (16) Crush grades, in Heading 4702 shall state the insol- resistance; (17) Brightness; (18) Smoothness; uble fraction (as a percentage) after 1 hour in (19) If bleached, whether bleached uniformly a caustic soda solution containing 18% so- throughout the mass; (20) Whether embossed, dium hydroxide (NaOH) at 20 °C; (2) Sub- perforated, creped or crinkled. heading 4702.00.0020—Pulp entered under this Plastic plates, sheets, film, foil and strip of subheading shall in addition contain on or headings 3920 and 3921—(1) Statement as to with the invoice the ash content as a per- whether the plastic is cellular or noncel- centage to the third decimal point, by lular; (2) Specification of the type of plastic; weight. (3) Indication of whether or not flexible and Refrigeration equipment—(1) Refrigerator- whether combined with textile or other ma- freezers classifiable under subheading terial. 8418.10.00 and (2) refrigerators classifiable Printed matter classificable in Chapter 49— under subheading 8418.21.00—(a) Statement Printed matter entered in the following as to whether they are compression or ab- headings shall have, on or with the invoices sorption type; (b) Statement of their refrig- covering such matter, the following informa- erated volume in liters. (3) Freezers classifi- tion: (1) Heading 4901—(a) Whether the books able under subheading 8418.30.00 and are: dictionaries, encyclopedias, textbooks, 8418.40.00—Statement as to whether they are bound newspapers or journals or periodicals, chest or upright type. (4) Liquid chilling re- directories, bibles or other prayer books, frigerating units classifiable under sub- technical, scientific or professional books, headings 8418.69.0045 through 8418.69.0060— art or pictorial books, or ‘‘other’’ books; (b) Statement as to whether they are cen- if ‘‘other’’ books, whether hardbound or trifugal open-type, centrifugal hermetic- paperbound; (c) if ‘‘other’’ books, type, absorption-type or reciprocating type. paperbound, other than ‘‘rack size’’: number Rolling mills—Subheadings 8455.30.0005 of pages (excluding covers). (2) Heading 4902— through 8455.30.0085. Rolls for rolling mills: (a) Whether the journal or periodical appears Indicate the composition of the roll—gray at least four times a week. If the journal or iron, cast steel or other—and the weight of periodical appears other than at least four each roll. times a week, whether it is a newspaper sup- Rubber products of Chapter 40—(1) State- plement printed by a gravure process, is it a ment as to whether combined with textile or newspaper, business or professional journal other material; (2) Statement whether the or periodical, or other than these; (3) Heading rubber is cellular or noncellular, 4904—Whether the printed or manuscript unvulcanized or vulcanized, and if vulcan- music is sheet music, not bound (except by ized, whether hard rubber or other than hard stapling or folding); (4) Heading 4905—(a) rubber. Whether globes or not; (b) if not globes, Screenings or scalpings of grains or seeds whether in book form or not; (c) in any case, (T.D. 51096)—(1) Whether the commodity is whether or not in relief; (5) Heading 4908— the product of a screening process; (2) If so, Whether or not vitrifiable; (6) Heading 4904— whether any cultivated grains have been Whether post cards, greeting cards, or other; added to such commodity; (3) If any such (7) Heading 4910—(a) Whether or not printed grains have been added, the kind and per- on paper by a lithographic process; (b) if centage of each. printed on paper by a lithographic process, Textile fiber products (T.D. 55095)—(1) The the thickness of the paper, in mm; (8) Sub- constituent fiber or combination of fibers in heading 4911.91—(a) Whether or not printed the textile fiber product, designating with over 20 years at time of importation; (b) if equal prominence each natural or manufac- printed not over 20 years at time of importa- tured fiber in the textile fiber product by its tion, whether suitable for use in the produc- generic name in the order of predominance tion of articles of heading 4901; (c) if not by the weight thereof if the weight of such printed over 20 years at time of importation, fiber is 5 per centum or more of the total and not suitable for use in the production of fiber weight of the product; (2) The percent- articles of heading 4901, whether the mer- age of each fiber present, by weight, in the chandise is lithographs on paper or paper- total fiber content of the textile fiber prod- board; (d) if lithographs on paper or paper- uct; (3) The name, or other identification board, under the terms of the immediately issued and registered by the Federal Trade preceding description, thickness of the paper Commission, of the manufacturer of the

38

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00048 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR U.S. Customs and Border Protection, DHS; Treasury § 141.89

product or one or more persons subject to § 3 ated, the type of battery (manufacturer’s of the Textile Fiber Products Identification name and reference number); Act (15 U.S.C. 70a) with respect to such prod- (C) The name of the manufacturer of the uct; (4) The name of the country where proc- exported watch movements and the name of essed or manufactured. See also ‘‘Wearing Ap- the country in which the movements were parel’’ below. manufactured. Tires and tubes for tires, of rubber or plas- Wearing apparel—(1) All invoices for textile tics—(1) Specify the kind of vehicle for wearing apparel should indicate a component which the tire is intended, i.e., airplane, bi- material breakdown in percentages by cycle, passenger car, on-the-highway light or weight for all component fibers present in heavy truck or bus, motorcycle; (2) If de- the entire garment, as well as separate signed for tractors provided for in sub- breakdowns of the fibers in the (outer) shell heading 8701.90.10 or for agricultural or hor- (exclusive of linings, cuffs, waistbands, col- ticultural machinery or implements pro- lars and other trimmings) and in the lining. vided for in Chapter 84 or in subheading (2) For garments which are constructed of 8716.80.10, designate whether the tire is new, more than one component or material (com- recapped, or used; pneumatic or solid; (3) In- binations of knit and not knit fabric or com- dicate whether the tube is designed for tires binations of knit and/or not knit fabric with provided for in subheading 4011.91.10, leather, fur, plastic including vinyl, etc.), 4011.99.10, 4012.10.20, or 4012.20.20. the invoice must show a fiber breakdown in Tobacco (including tobacco in its natural percentages by weight for each separate tex- state) (T.D. 44854, 45871)—(1) Specify in detail tile material in the garment and a break- down in percentages by weight for each non- the character of the tobacco in each bale by textile material for the entire garment; (3) giving (a) country and province of origin, (b) For woven garments—Indicate whether the year of production, (c) grade or grades in fabric is yarn dyed and whether there are each bale, (d) number of carrots or pounds of ‘‘two or more colors in the warp and/or fill- each grade if more than one grade is packed ing’’; (4) For all-white T-shirts and singlets— in a bale, (e) the time when, place where, and Indicate whether or not the garment con- person from whom purchased, (f) price paid tains pockets, trim, or embroidery; (5) For or to be paid for each bale or package, or mufflers—State the exact dimensions (length price for the vega or lot if purchased in bulk, and width) of the merchandise. or if obtained otherwise than by purchase, Wood products—(1) Wood sawn or chipped state the actual market value per bale; (2) If lengthwise, sliced or peeled, whether or not an invoice covers or includes bales of to- planed, sanded or finger-jointed, of a thick- bacco which are part of a vega or lot pur- ness exceeding 6 mm (lumber), classifiable chased in bulk, the invoice must contain or under Chapter 44, heading 4407, HTSUS, and be accompanied by a full description of the wood continuously shaped along any of its vega or lot purchased; or if such description edges or faces, whether or not planed, sanded has been furnished with a previous importa- or finger-jointed: Coniferous: Subheading tion, the date and identity of such shipment; 4409.10.90 and Nonconiferous: Subheading (3) Packages or bales containing only filler 4409.20.90, HTSUS, and dutiable on the basis leaf shall be invoiced as filler; when con- of cubic meters— taining filler and wrapper but not more than Quantity in cubic meters (m) before dress- 35 percent of wrapper, they shall be invoiced ing; (2) Fiberboard of wood or other ligneous as mixed; and when containing more than 35 materials whether or not bonded with resins percent of wrapper, they shall be invoiced as or other organic substances, under Chapter wrapper. 44, Heading 4411, HTSUS, and classifiable ac- Watches and watch movements classifiable in cording to its density—Density in grams per Chapter 91 of the HTSUS—For all commer- cubic centimeter (cm); (3) Plywood con- cial shipments of such articles, there shall be sisting solely of sheets of wood, classifiable required to be shown on the invoice, or on a under Chapter 44, Subheading 4412.11, 4412.12, separate sheet attached to and constituting and 4412.19, HTSUS, and classifiable accord- a part of the invoice, such information as ing to the thickness of the wood sheets— will reflect with respect to each group, type, Thickness of each ply in millimeter (mm). or model, the following: Wool and hair—See § 151.62 of this chapter (A) For watches, a thorough description of for additional information required on in- the composition of the watch cases, the voices. bracelets, bands or straps; the commercial Wool products, except carpets, rugs, mats, description (ebauche caliber number, ligne and upholsteries, and wool products made size and number of jewels) of the movements more than 20 years before importation (T.D. contained in the watches; and the type of 50388, 51019)—(1) The percentage of the total battery (manufacturer’s name and reference fiber weight of the wool product, exclusive of number), if the watch is battery-operated; ornamentation not exceeding 5 per centum of (B) For watch movements, the commercial said total fiber weight, of (a) wool; (b) re- description (ebauche caliber number, ligne processed wool; (c) reused wool; (d) each fiber size and number of jewels). If battery-oper- other than wool if said percentage by weight

39

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00049 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR § 141.90 19 CFR Ch. I (4–1–20 Edition)

of such fiber is 5 per centum or more; and (e) (4) If composed of more than one material, the aggregate of all other fibers; (2) the max- list percentage by weight in each; imum percentage of the total weight of the (5) Identify the man-made fibers as artifi- wool product, of any nonfibrous loading, fill- cial or synthetic, filament or staple, and ing, or adulterating matter; and (3) the name state whether the yarns are high tenacity. of the manufacturer of the wool product, ex- Specify the number of turns per meter in cept when such product consists of mixed each yarn; wastes, residues, and similar merchandise (6) Specify yarn sizes in warp and filling; obtained from several suppliers or unknown (7) Specify how the fabric is woven (plain sources. weave, twill, sateen, dobby, jacquard, swivel, Woven fabric of man-made fibers in headings lappet, etc.); 5407, 5408, 5512, 5513, 5514, 5515, 5516— (8) Indicate the number of single threads (1) State the exact width of the fabric; per square centimeter in both warp and fill- (2) Provide a detailed description of the ing; merchandise, (trade name, if any); (9) Supply the weight per square meter in (3) Indicate whether bleached, unbleached, grams; dyed, of yarns of different colors and/or (10) Provide the average yarn number using printed; this formula:

100 × number of single threads per square centimeter (number of grams per square meter);

(11) For spun yarns, specify whether EDITORIAL NOTE: For FEDERAL REGISTER ci- combed or carded. tations affecting § 141.89, see the List of CFR (12) For filament yarns, specify whether Sections Affected, which appears in the textured or not textured. Finding Aids section of the printed volume Yarns—(1) All yarn invoices should show: and at www.govinfo.gov. (a) Fiber content by weight; (b) whether sin- gle or plied; (c) whether or not put up for re- § 141.90 Notation of tariff classification tail sale (See Section XI, Note 4, HTSUS); (d) and value on invoice. whether or not intended for use as sewing (a) [Reserved] thread; (b) Classification and rate of duty. The (2) If chief weight of silk—show whether spun or filament; importer or customs broker must in- (3) If chief weight of cotton—show: clude on the invoice or with the invoice (a) Whether combed or uncombed data the appropriate subheading under (b) Metric number (mn) the provisions of the Harmonized Tariff (c) Whether bleached and/or mercerized; Schedule of the United States (19 (4) If chief weight of man-made fiber— U.S.C. 1202) and the rate of duty for the show: merchandise being entered. Except (a) Whether filament, or spun, or a com- when invoice line data are linked to an bination of filament and spun entry summary line and transmitted to (b) If a combination of filament and spun— CBP electronically under the provi- give percentage of filament and spun by sions of part 143, that information weight. must be noted by the importer or cus- (5) If chief weight of filament man-made toms broker in the left-hand portion of fiber—show: the invoice, next to the articles to (a) Whether high tenacity (See Section XI, note 6 HTSUS). which they apply. (b) Whether monofilament, multifilament (c) Value. The importer must show in or strip clear detail on the invoice or on an at- (c) Whether texturized tached statement the computation of (d) Yarn number in decitex all deductions from total invoice value, (e) Number of turns per meter such as nondutiable charges, and all (f) For monofilaments—show cross sec- additions to invoice value which have tional dimension in millimeters been made to arrive at the aggregate (g) For strips—show the width of the strip entered value. In addition, the entered in millimeters (measure in folded or twisted unit value for each article on the in- condition if so imported). voice must be shown where it is dif- [T.D. 73–175, 38 FR 17447, July 2, 1973] ferent from the invoiced unit value.

40

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00050 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR EC14NO91.157 U.S. Customs and Border Protection, DHS; Treasury § 141.92

(d) Importer’s notations in blue or black extension of time is granted by the ink. Except when invoice line data are Center director for good cause shown. linked to an entry summary line and [T.D. 73–175, 38 FR 17447, July 2, 1973, as transmitted to CBP electronically amended by T.D. 79–221, 44 FR 46821, Aug. 9, under the provisions of part 143, all no- 1979; T.D. 84–213, 49 FR 41184, Oct. 19, 1984; tations made on the invoice by the im- T.D. 85-167, 50 FR 40363, Oct. 3, 1985; T.D. 93– porter or customs broker must be in 66, 58 FR 44130, Aug. 19, 1993] blue or black ink. § 141.92 Waiver of invoice require- [T.D. 73–175, 38 FR 17447, July 2, 1973, as ments. amended by T.D. 89–1, 53 FR 51262, Dec. 21, 1988; T.D. 99–64, 64 FR 43266, Aug. 10, 1999; (a) When waiver may be granted. CBP CBP Dec. 09–47, 74 FR 69019, Dec. 30, 2009] may waive production of a required in- voice when he is satisfied that either: § 141.91 Entry without required in- (1) The importer cannot by reason of voice. conditions beyond his control furnish a If a required invoice is not available complete and accurate invoice; or in proper form at the time the entry or (2) The examination of merchandise, entry summary documentation is filed final determination of duties, and col- and a waiver is not granted in accord- lection of statistics can be effected ance with § 141.92, the entry or entry properly without the production of the summary documentation shall be ac- required invoice. cepted only under the following condi- (b) Documents to be filed by importer. tions: As a condition to the granting of a (a) CBP is satisfied that the failure waiver, the importer shall file the fol- to produce the required invoice is due lowing documents with the entry: to a cause beyond the control of the (1) Any invoice or invoices received importer; from the seller or shipper; (b) The importer files: (2) A statement pointing out in exact (1) A written declaration that he is detail any inaccuracies, omissions, or unable to produce such invoice, and other defects in such invoice or in- (2) Any seller’s or shipper’s invoices voices; available to him or, if none are avail- (3) An executed pro forma invoice in able, a pro forma invoice in accordance accordance with § 141.85; and with § 141.85; (4) Any other information required (c) The invoices and other documents by the Center director for either ap- contain information adequate for the praisement or classification of the examination of merchandise, the deter- merchandise, or for statistical pur- mination of estimated duties, if any, poses. and statistical purposes; and (c) Satisfaction of bond liability. The li- (d) The importer files a bond on Cus- ability under the bond on Customs toms Form 301, containing the bond Form 301, containing the bond condi- conditions set forth in § 113.62 of this tions set forth in § 113.62 of this chapter chapter, in an amount equal to one and for the production of a correct invoice one-half the invoice value of the mer- shall be deemed satisfied when a waiv- chandise, for the production of the re- er has been granted pursuant to this quired invoice, which must be produced section. within 120 days after the date of the fil- [T.D. 73–175, 38 FR 17447, July 2, 1973, as ing of the entry summary (or the amended by T.D. 78–53, 43 FR 6070, Feb. 13, entry, if there is no entry summary) 1978; T.D. 79–221, 44 FR 46821, Aug. 9, 1979; documentation, unless the invoice is T.D. 84–213, 49 FR 41184, Oct. 19, 1984; 49 FR needed for statistical purposes. If need- 44867, Nov. 9, 1984; T.D. 93–66, 58 FR 44130, ed for statistical purposes, the invoice Aug. 19, 1993] 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

41

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00051 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR § 141.101 19 CFR Ch. I (4–1–20 Edition)

Subpart G—Deposit of Estimated § 141.102 When deposit of estimated Duties duties, estimated taxes, or both not required. § 141.101 Time of deposit. Entry or withdrawal for consumption Estimated duties shall either be de- in the following situations may be posited with the Customs officer des- made without depositing the estimated ignated to receive the duties at the Customs duties, or estimated taxes, or time of the filing of the entry docu- both, as specifically noted: mentation or the entry summary docu- (a) Cigars and cigarettes. A qualified mentation when it serves as both the dealer or manufacturer may enter or entry and entry summary, or be trans- withdraw for consumption cigars, ciga- mitted to Customs according to the rettes, and cigarette papers and tubes statement processing method as de- without payment of internal revenue scribed in § 24.25 of this chapter, except tax in accordance with § 11.2a of this in the following cases: chapter. (a) Merchandise released under entry (b) Bulk distilled spirits transferred to documentation. In the case of merchan- the bonded premises of a distilled spirits dise released under the entry docu- plant. An importer may transfer dis- mentation listed in § 142.3 of this chap- tilled spirits in bulk to the bonded ter before filing of the entry summary, premises of a distilled spirits plant, deposit of estimated duties shall be without the payment of tax, under the made at the time the entry summary is provisions of section 5232(a), Internal filed unless the merchandise is entered Revenue Code of 1986 (26 U.S.C. 5232(a)), for warehouse. If the merchandise is and the regulations of the Bureau of entered for warehouse, estimated du- Alcohol, Tobacco and Firearms (27 CFR ties shall be deposited in accordance part 251). with paragraph (b) of this section. (c) Deferral of payment of taxes on al- (b) Warehouse entry. In the case of coholic beverages. An importer may pay merchandise entered for warehouse, de- on a semimonthly basis the estimated posit of estimated duties shall be made internal revenue taxes on all the alco- at the time the withdrawal for con- holic beverages entered or withdrawn sumption is presented. for consumption during that period, (c) Informal mail entry. In the case of under the procedures set forth in § 24.4 merchandise entered under an informal of this chapter. mail entry, duties shall be paid to the (d) Government entries. If a shipment postal employee at the time he delivers is entered or withdrawn for consump- the merchandise to the addressee (see tion by a U.S. Government department part 145 of this chapter). or agency, or an authorized representa- (d) Appraisement entries. In the case of tive thereof, no deposit of estimated merchandise entered under an ap- Customs duties or taxes shall be re- praisement entry, deposit of estimated quired if a stipulation is furnished in duties shall be made immediately after lieu of the bond. The proper depart- notification by the appropriate Cus- ment or agency will then be billed after toms officer of the amount of duties liquidation of the entry for any duties due. or charges due. The stipulation shall be (e) Entry for transportation or under in the following form: bond. No deposit of estimated duties is I, llllllllllllllllll (title), applicable in the case of merchandise a duly authorized representative of the ——— entered for transportation or tempo- llllllllllllllllllllllll rarily imported under bond, entered for (name of U.S. Government department or permanent exhibition under bond, en- agency) stipulate and agree on behalf of such tered for a trade fair under bond or en- department or agency that all applicable tered under bond for similar reasons. provisions of the Tariff Act of 1930, as amended, and the regulations thereunder, [T.D. 73–175, 38 FR 17447, July 2, 1973, as and of all other laws and regulations, relat- amended by T.D. 79–221, 44 FR 46821, Aug. 9, ing to ———————————————————— 1979; T.D. 84–213, 49 FR 41184, Oct. 19, 1984; 49 llllllllllllllllllllllll FR 44867, Nov. 9, 1984; T.D. 89–104, 54 FR (type of entry) 50498, Dec. 7, 1989] llllllllllllllllllllllll

42

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00052 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR U.S. Customs and Border Protection, DHS; Treasury § 141.111

entry No. llllll, of llllll (date) llllllllllllllllllllllll will be observed and complied with in all re- (Street address) spects. llllllllllllllllllllllll ———————————— (City) (State) (Signature) [T.D. 73–175, 38 FR 17447, July 2, 1973, as [T.D. 73–175, 38 FR 17447, July 2, 1973, as amended by CBP Dec. No. 16–26, 81 FR 93019, amended by T.D. 78–329, 43 FR 43455, Sept. 26, Dec. 20, 2016] 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; CBP Dec. 08–25, Subpart H—Release of 73 FR 40727, July 16, 2008] Merchandise

§ 141.103 Amount to be deposited. § 141.111 Carrier’s release order. Estimated duties shall be deposited (a) When required. Except where re- in an amount to sufficiently cover the lease is made directly to the carrier in prospective duties on each item being accordance with § 141.11(b), no mer- entered or withdrawn. chandise shall be released from Cus- [T.D. 73–175, 38 FR 17447, July 2, 1973, as toms custody until a release order has amended by T.D. 99–64, 64 FR 43266, Aug. 10, been executed by the carrier, or, in the 1999] case of merchandise in a bonded ware- house, by the warehouse proprietor. § 141.104 Computation of duties. (b) Form of release. The release order In computing estimated duties, frac- may be executed on any of the fol- tional parts of dollars and quantities lowing documents: shall be rounded off in accordance with (1) [Reserved] § 159.3 of this chapter. (2) The official entry form; (3) A combined carrier’s certificate [T.D. 73–175, 38 FR 17447, July 2, 1973, as amended by T.D. 99–64, 64 FR 43266, Aug. 10, and release order issued in accordance 1999] with § 141.11(a)(4); or (4) If a certified duplicate bill of lad- § 141.105 Voluntary deposit of addi- ing or air waybill is used for entry pur- tional duties. poses in accordance with § 141.11(a)(3), If either the importer of record or the the carrier’s release order may be en- actual owner whose declaration and su- dorsed thereon in substantially the fol- perseding bond have been filed in ac- lowing form: cordance with § 141.20 desires, he may In accordance with the provisions of sec- estimate, on the basis of information tion 484(j), Tariff Act of 1930, authority is contained in the entry papers or ob- hereby given to release the articles covered tainable from the Center director, the by this certified duplicate bill of lading or probable amount of unpaid duties air waybill to: llllllllllll. which will be found due on the entire (c) Blanket release order. Merchandise entry and deposit them in whole or in may be released to the person named in part with CBP, either at the port of the bill of lading or air waybill in the entry or electronically. The deposit absence of a specific release order from shall be tendered in writing in the fol- the carrier, if the carrier concerned has lowing form in the number of copies re- filed a blanket order authorizing re- quired for the purposes of local admin- lease to the owner or consignee in such istration, and an official receipt shall cases. A carrier’s certificate in the be given for the deposit: form shown in § 141.11(a)(4), may be Date llllllllllll. modified and executed to make it a To CBP, —————————————————— blanket release order for the shipments llllllllllllllllll. covered by a blanket carrier’s release Tender is hereby voluntarily made of order under § 141.11(a)(5). $llllll as a supplemental deposit of es- (d) Qualified release order. In the case timated duties and taxes on llllll of merchandise which is entered for entry No. llllll, dated llllll, in the name of llllll. Please provide an warehousing, for transportation in official receipt. bond, for exportation, or is to be ad- llllllllllllllllllllllll mitted to a foreign trade zone, the re- (Importer of record) or (actual owner) lease order may be qualified as follows:

43

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00053 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR § 141.112 19 CFR Ch. I (4–1–20 Edition)

(1) ‘‘For transfer to the bonded ware- director on Customs Form 3485, signed house designated in the warehouse by the authorized agent of the claim- entry,’’ if the merchandise is entered ant and certified by him. for warehousing; (c) Preliminary notice of lien for con- (2) ‘‘For transfer to the bonded car- tribution in general average. When the rier designated in the transportation cargo of a vessel is subject to contribu- entry,’’ if the merchandise is entered tion in general average, a preliminary for transportation in bond; notice thereof may be filed with the (3) ‘‘For transfer to the carrier des- port director and individual notices of ignated in the export entry,’’ if the lien filed thereafter. Upon receipt of a merchandise is entered for exportation; preliminary notice, the port director or shall withhold release of any merchan- (4) ‘‘For transfer to the foreign trade dise imported in the vessel for 2 days zone designated in Customs Form 214,’’ (exclusive of Sunday and holidays) if the merchandise is to be admitted to after such merchandise is taken into a foreign trade zone. Customs custody, unless proof is sub- [T.D. 73–175, 38 FR 17447, July 2, 1973, as mitted that the claim for contribution amended by T.D. 78–394, 43 FR 49788, Oct. 25, in general average has been paid or se- 1978; T.D. 86–16, 51 FR 5063, Feb. 11, 1986; T.D. cured. 87–75, 52 FR 20068, May 29, 1987; T.D. 90–87, 55 (d) Merchandise entered for immediate FR 47052, Nov. 9, 1990] transportation. A notice of lien upon merchandise entered for immediate § 141.112 Liens for freight, charges, or contribution in general average. transportation shall be filed by the claimant with the port director at the (a) Definitions. The following are gen- destination. eral definitions for the purposes of this (e) Limitations on acceptance of notice section: of lien. A notice of lien shall be rejected (1) Freight. ‘‘Freight’’ means the and returned with the reason for rejec- charges for the transportation of the tion noted thereon if it is filed after goods from the place of shipment in the any of the following actions have been foreign country to the final destination taken concerning the merchandise: in the United States. (1) Release from Customs custody; (2) Charges. ‘‘Charges’’ means the charges due to or assumed by the (2) Forfeiture under any provision of claimant of the lien which are incident law; to the shipment and forwarding of the (3) Sale as unclaimed or abandoned goods to the destination in the United merchandise under section 491 or 559, States, but does not include the pur- Tariff Act of 1930, as amended (19 chase price, whether advanced or to be U.S.C. 1491 or 1559); or collected, nor other claims not con- (4) Receipt and acceptance of a notice nected with the transportation of the of abandonment to the Government goods. under section 506(1) or 563(b), Tariff Act (3) General average. ‘‘General aver- of 1930, as amended (19 U.S.C. 1506(1) or age’’ means the liability to contribu- 1563(b)). tion of the owners of a cargo which (f) Forfeited or abandoned merchandise. arises when a sacrifice of a part of such The acceptance of a notice of lien shall cargo has been made for the preserva- not in any manner affect the order of tion of the residue or when money is disposition and accounting for the pro- expended to preserve the whole. It only ceeds of sales of forfeited and aban- arises from actions impelled by neces- doned property provided for in Subpart sity. D of part 127 and §§ 158.44 and 162.51 of (4) Claimant. ‘‘Claimant’’ means a this chapter. carrier, customs broker or the succes- (g) Bond may be required. When any sors or assigns of either. doubt exists as to the validity of a lien (b) Notice of lien. A notice of lien for filed with the port director, he may re- freight, charges, or contribution in quire a bond on Customs Form 301, con- general average pursuant to section taining the bond conditions set forth in 564, Tariff Act of 1930, as amended (19 § 113.62 of this chapter, to hold him U.S.C. 1564), shall be filed with the port harmless from any liability which may

44

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00054 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR U.S. Customs and Border Protection, DHS; Treasury § 141.113

result from withholding the release of premises or such other appropriate the merchandise. places as determined by the port direc- (h) Satisfaction of lien. The port direc- tor or Center director. tor shall not adjudicate any dispute re- (b) Textiles and textile products. For specting the validity of any lien, but purposes of determining whether the when the amount of such lien depends country of origin of textiles and textile upon the quantity or weight of mer- products subject to the provisions of chandise actually landed, the port di- § 102.21 or § 102.22 of this chapter, as ap- rector shall hold the lien satisfied upon plicable, has been accurately rep- the payment of an amount computed resented to CBP, the release from CBP upon the basis of the official Customs custody of any such textile or textile report of quantity and weight. In all product shall be deemed conditional other cases, proof that the lien has during the 180-day period following the been satisfied or discharged shall con- date of release. If the Center director sist of a written release or receipt finds during the conditional release pe- signed by the claimant and filed with riod that a textile or textile product is the port director, showing payment of not entitled to admission into the com- the claim in full. merce of the United States because the country of origin of the textile or tex- [T.D. 73–175, 38 FR 17447, July 2, 1973, as amended by T.D. 74–114, 39 FR 32023, Apr. 3, tile product was not accurately rep- 1974; T.D. 84–213, 49 FR 41184, Oct. 19, 1984; resented to CBP, he shall promptly de- T.D. 88–7, 53 FR 4962, Feb. 19, 1988; T.D. 97–82, mand its return to CBP custody. Not- 62 FR 51771, Oct. 3, 1997] withstanding the provisions of para- graph (h) of this section and § 141.113 Recall of merchandise re- § 113.62(n)(1) of this chapter, a failure to leased from Customs and Border comply with a demand for return to Protection custody. CBP custody made under this para- (a)(1) Merchandise not legally marked. graph shall result in the assessment of Certain merchandise is required to be liquidated damages equal to the value marked or labeled pursuant to the fol- of the merchandise involved. lowing provisions: (c) Food, drugs, devices, cosmetics, and (i) Section 304, Tariff Act of 1930, as tobacco products—(1) Conditional release amended (19 U.S.C. 1304), pertaining to period. For purposes of determining the marking with country of origin; admissibility of any food, drug, device, (ii) Textile Fiber Products Identifica- cosmetic, or tobacco product imported tion Act (15 U.S.C. 70); pursuant to section 801(a) of the Fed- (iii) Wool Products Labeling Act (15 eral Food, Drug, and Cosmetic Act (21 U.S.C. 68); U.S.C. 381(a)), as amended, the release (iv) Fur Products Labeling Act (15 from CBP custody of any such product U.S.C. 69); and will be deemed conditional. Unless ex- (v) Chapter 91, Additional U.S. Note tended in accordance with paragraph 4, Harmonized Tariff Schedule of the (c)(2) of this section, the conditional United States (HTSUS), pertaining to release period will terminate upon the special marking for watch and clock earliest occurring of the following movements, cases, and dials. events: (2) If such merchandise is found after (i) The date that FDA issues a notice release to be not legally marked, the of refusal of admission; Center director may demand its return (ii) The date that FDA issues a notice to CBP custody for the purpose of re- that the merchandise may proceed; or quiring it to be properly marked or la- (iii) Upon the end of the 30-day period beled. The demand for marking or la- following the date of release. beling shall be made not later than 30 (2) Extension of conditional release pe- days after the date of entry in the case riod. The conditional release period of merchandise examined in public provided under this paragraph (c) may stores, and places of arrival, such as be extended. The FDA must issue a docks, wharfs, or piers. Demand may be written or electronic notice of sam- made no later than 30 days after the pling, detention, or other FDA action date of examination in the case of mer- to the bond principal (i.e., importer of chandise examined at the importer’s record) within 30 days of the release of

45

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00055 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR Pt. 142 19 CFR Ch. I (4–1–20 Edition)

the merchandise in order for the exten- and superseding bond have been filed in sion of the conditional release period accordance with § 141.20 before the date to be valid. of the demand. (3) Issuance of a redelivery notice. If (g) Form of demand. A demand for the FDA refuses admission of a food, drug, return of merchandise to CBP custody device, cosmetic, or tobacco product shall be made on Customs Form 4647, into the United States, or if any notice or its electronic equivalent, or other of sampling or other request is not appropriate form, or by letter. One complied with, FDA will communicate copy, with the date of mailing or deliv- that fact to the Center director. An au- ery noted thereon, shall be retained by thorized CBP official will demand the an authorized CBP official and made redelivery of the product to CBP cus- part of the entry record. tody. CBP will issue a notice of redeliv- (h) Time limitation. A demand for the ery within 30 days from the date the return of merchandise to CBP custody product was refused admission by the shall not be made after the liquidation FDA or from the date FDA determined of the entry covering such merchandise the noncompliance with a notice of has become final. sampling or other request. The demand (i) Demand not complied with. When for redelivery may be made contem- poraneously with the notice of refusal the demand of an authorized CBP offi- issued by the FDA. Notwithstanding cial for return of merchandise to CBP the provisions of paragraph (i) of this custody is not complied with, liq- section, a failure to comply with a de- uidated damages shall be assessed, ex- mand for redelivery made under this cept in the case of merchandise entered paragraph (c) will result in the assess- under chapter 98, subchapter XIII, ment of liquidated damages equal to HTSUS (19 U.S.C. 1202), in an amount three times the value of the merchan- equal to the value of the merchandise dise involved unless the port director not returned or three times the value has prescribed a bond equal to the do- of the merchandise not returned if the mestic value of the merchandise pursu- merchandise is restricted or prohibited ant to § 12.3(b) of this Chapter. merchandise or alcoholic beverages, as (d) Other merchandise not entitled to determined at the time of entry. The admission. If at any time after entry an amount of liquidated damages to be as- authorized CBP official finds that any sessed on merchandise entered under merchandise contained in an importa- chapter 98, subchapter XIII, HTSUS is tion is not entitled to admission into set forth in § 10.39(d)(3) of this chapter. the commerce of the United States for [T.D. 73–175, 38 FR 17447, July 2, 1973] any reason not enumerated in para- graph (a), (b), or (c) of this section, an EDITORIAL NOTE: For FEDERAL REGISTER ci- authorized CBP official shall promptly tations affecting § 141.113, see the List of CFR Sections Affected, which appears in the demand the return to CBP custody of Finding Aids section of the printed volume any such merchandise which has been and at www.govinfo.gov. released. (e) Request for samples or additional ex- amination packages not complied with by PART 142—ENTRY PROCESS importer. If the importer has not promptly complied with a request for Sec. samples or additional examination 142.0 Scope. packages made by an authorized CBP official pursuant to § 151.11 of this chap- Subpart A—Entry Documentation ter, an authorized CBP official may de- 142.1 Definitions. mand the return of the necessary mer- 142.2 Time for filing entry. chandise to CBP custody. 142.3 Entry documentation required. (f) Demand to importer of record or ac- 142.3a Entry numbers. tual owner. A demand for the return of 142.4 Bond requirements. merchandise to CBP custody shall be 142.5 [Reserved] made on the importer of record, except 142.6 Invoice requirements. that it shall be made on the actual 142.7 Examination of merchandise. owner if an actual owner’s declaration 142.8 Failure to file entry timely.

46

VerDate Sep<11>2014 10:53 Aug 24, 2020 Jkt 250064 PO 00000 Frm 00056 Fmt 8010 Sfmt 8010 Y:\SGML\250064.XXX 250064 SPASCHAL on DSKJM0X7X2PROD with CFR