[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: 19CFR142.22]

[Page 50-51]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 142--ENTRY PROCESS--Table of Contents
 
            Subpart C--Special Permit for Immediate Delivery
 
Sec. 142.22  Application for special permit for immediate delivery.

    (a) Form. An application for a special permit for immediate delivery 
shall be made on Customs Form 3461 supported by the documentation 
provided for in Sec. 142.3, except that a commercial invoice shall not 
be required. Instead of a commercial invoice, the importer may deliver 
to Customs a pro forma invoice, waybill, or other document setting forth 
an adequate description of the merchandise and the quantities, together 
with the values or approximate values when values are needed for the 
purpose of examination. If the merchandise is to be released under a 
term special permit, the documentation also shall show the term special 
permit number, as provided for in Sec. 142.24.
    (b) Customs custody. Merchandise for which a special permit for 
immediate delivery has been issued under Sec. 142.21 of this part shall 
be considered to remain in Customs custody until the filing of one of 
the following:
    (1) An entry summary for consumption, with estimated duties 
attached; an entry summary for consumption without estimated duties 
attached, if entry/entry summary information and a valid scheduled 
statement date (pursuant to Sec. 24.25 of this chapter) have 
successfully been received by Customs via the Automated Broker 
Interface; an entry summary for warehouse; or an entry summary for entry 
temporarily under bond, which may be filed in any of the circumstances 
under Sec. 142.21 of this part except for merchandise released from 
warehouse under Sec. 142.21(f) of this part;
    (2) A withdrawal for consumption, with estimated duties attached, 
which shall be filed only for merchandise released from warehouse under 
Sec. 142.21(f) of this part;
    (3) An entry for transportation and exportation, immediate 
transportation

[[Page 51]]

without appraisement, or direct exportation, which shall be filed in 
those circumstances under Sec. 142.21(b) and (e)(2) of this part; or 
entry for transportation and exportation, or direct exportation, which 
shall be filed in the circumstances under Sec. 142.28 of this part or
    (4) An application to destroy, which shall be filed in those 
circumstances under Secs. 142.21(b) and (e)(2), and Sec. 142.28 of this 
part.

(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. 81-260, 46 
FR 49842, Oct. 8, 1981; T.D. 89-104, 54 FR 50499, Dec. 7, 1989]