[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: 19CFR142.27]

[Page 52]
 
                        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. 142.27  Failure to file documentation timely.

    If the applicable Customs documentation set forth in Sec. 142.22(b) 
is not filed within the time provided in Sec. 142.23, the port director 
shall make an immediate demand for liquidated damages in the 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 for cancellation of 
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]