[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: 19CFR142.19]

[Page 48-49]
 
                        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. 142.19  Release of merchandise under the entry summary.

    Merchandise, for which an entry summary serves as both an entry and 
an entry summary, shall not be released from Customs custody until a 
bond has been filed, or the entry has been liquidated, as follows:
    (a) Bond. Merchandise not designated for examination may be released 
to, or upon the order of, the carrier if a bond is filed on Customs Form 
301, containing the bond conditions set forth in Sec. 113.62 of this 
chapter. Merchandise designated for examination may be released under 
the bond after examination has been completed if:
    (1) It has been found to be truly and correctly invoiced,

[[Page 49]]

    (2) It is entitled to admission into the commerce of the United 
States, and
    (3) Its release is not precluded by any law or regulation. If 
merchandise is entered by or on behalf of a United States Government 
department or agency, the stipulation prescribed in Sec. 141.102(d) of 
this chapter shall be accepted in place of a bond.
    (b) After liquidation. If a bond has not been filed in accordance 
with paragraph (a) of this section, the merchandise shall not be 
released before:
    (1) The entry has been liquidated and the full amount of all duties 
and taxes due, including dumping or other special duties and charges, 
has been paid, or the right to free entry established.
    (2) The port director determines that the merchandise may be 
admitted into the commerce of the United States, and
    (3) All documents relating to the merchandise which are required by 
law or regulation have been filed.

(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]