[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: 19CFR142.8] [Page 45] TITLE 19--CUSTOMS DUTIES CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY PART 142--ENTRY PROCESS--Table of Contents Subpart A--Entry Documentation Sec. 142.8 Failure to file entry timely. Merchandise for which timely entry is not filed as required by Sec. 142.2 shall be treated in accordance with Sec. 4.37 and part 127 of this chapter.