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U.S. Customs and Border Protection, DHS; Treasury § 141.89

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U.S. Customs and Border Protection, DHS; Treasury § 141.89 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.
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