[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: 19CFR142.15]

[Page 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. 142.15  Failure to file entry summary timely.

    If the entry summary documentation is not filed timely, the port 
director shall make an immediate demand for liquidated damages in the 
entire amount of the bond in the case of a single entry bond. When the 
transaction has been charged against a continuous bond, the demand shall 
be for the amount that would have been demanded if the merchandise had 
been released under a single entry bond. Any application to cancel 
liquidated damages incurred shall be made in accordance with part 172 of 
this chapter.

(R.S. 251, as amended, secs. 623, as amended, 624, 46 Stat. 759, as 
amended (19 U.S.C. 66, 1623, 1624))

[T.D. 79-221, 44 FR 46821, Aug. 9, 1979, as amended by T.D. 84-213, 49 
FR 41185, Oct. 19, 1984]