[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR142.12]

[Page 45]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 142--ENTRY PROCESS--Table of Contents
 
                 Subpart B--Entry Summary Documentation
 
Sec. 142.12  Time for filing or submission for preliminary review.

    (a) At option of importer--(1) Filing. Except as provided in 
Sec. 142.13, the importer may file the entry summary documentation at 
the time of entry in which case the entry summary, with estimated duties 
attached, shall serve as both the entry and the entry summary.
    (2) Submission for preliminary review. If the importer intends to 
file the entry summary documentation at the time of entry, he may submit 
the entry summary documentation for preliminary review before arrival of 
the merchandise, in accordance with Sec. 141.63(a) of this chapter. 
After preliminary review is completed, the entry summary shall be 
returned to the importer for filing in accordance with paragraph (a)(1) 
of this section.
    (b) When required. If the importer is not required to file the entry 
summary documentation at the time of entry under the provisions of 
Sec. 142.13, or if he does not elect to do so, the entry summary 
documentation shall be filed, with estimated duties attached, within 10 
working days after the time of entry.
    (c) Estimated duties. Estimated duties, if any, shall be deposited 
in accordance with the provisions of subpart G of part 141 of this 
chapter.