[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: 19CFR142.14]

[Page 46-47]
 
                        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. 142.14  Delinquent payment of Customs bills.

    The following procedure shall be followed if an importer is 
substantially or habitually delinquent in the payment of Customs bills:
    (a) Notice. The importer shall be advised in writing by the port 
director in which he is substantially or habitually delinquent that he 
shall file the entry summary documentation with estimated duties 
attached, before his merchandise may be released from Customs custody at 
that port. The notice shall state the reason for the action and advise 
the importer that if payment of all his delinquent Customs bills is not 
made within 10 working days from the date of the notice, he shall be 
required to file the entry summary document with estimated duties 
attached, before his merchandise may be released. In either case, the 
entry summary shall serve as both the entry and the entry summary.
    (b) Removal of requirement by port. If the importer pays all his 
delinquent Customs bills within 10 working days after the date of the 
notice, the requirement shall be removed, and the importer need file 
only the entry documentation specified in Sec. 142.3 to secure release 
of his merchandise.
    (c) Removal of requirement by Headquarters. If the importer has not 
paid all his delinquent Customs bills within 10 working days after the 
date of the notice, he also shall be required to file the entry summary 
documentation, with estimated duties attached, at each Customs port. In 
this case, the entry summary shall serve as both the entry and the entry 
summary. This requirement shall remain in effect in

[[Page 47]]

each port of entry until notification is received from Headquarters that 
the requirement is removed and that the importer need submit only the 
entry documentation listed in Sec. 142.3 to secure release of his 
merchandise.