[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR101.1]

[Page 387-388]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 101--GENERAL PROVISIONS--Table of Contents
 
Sec. 101.1  Definitions.

    As used in this chapter, the following terms shall have the meanings 
indicated unless either the context in which they are used requires a 
different meaning or a different definition is prescribed for a 
particular part or portion thereof:
    Business day. A ``business day'' means a weekday (Monday through 
Friday), excluding national holidays as specified in Sec. 101.6(a).
    Customs station. A ``Customs station'' is any place, other than a 
port of entry, at which Customs officers or employees are stationed, 
under the authority contained in article IX of the President's Message 
of March 3, 1913 (T.D. 33249), to enter and clear vessels, accept 
entries of merchandise, collect duties, and enforce the various 
provisions of the Customs and navigation laws of the United States.
    Customs territory of the United States. ``Customs territory of the 
United States'' includes only the States, the District of Columbia, and 
Puerto Rico.
    Date of entry. The ``date of entry'' or ``time of entry'' of 
imported merchandise shall be the effective time of entry of such 
merchandise, as defined in Sec. 141.68 of this chapter.
    Date of exportation. ``Date of exportation'' or ``time of 
exportation'' shall be as defined in Sec. 152.1(c) of this chapter.
    Date of importation. ``Date of importation'' means, in the case of 
merchandise imported otherwise than by vessel, the date on which the 
merchandise arrives within the Customs territory of the United States. 
In the case of merchandise imported by vessel, ``date of importation'' 
means the date on which the vessel arrives within the limits of a port 
in the United States with intent then and there to unlade such 
merchandise.
    Duties. ``Duties'' means Customs duties and any internal revenue 
taxes which attach upon importation.
    Entry or withdrawal for consumption. ``Entry or withdrawal for 
consumption'' means entry for consumption or withdrawal from warehouse 
for consumption.
    Exportation. ``Exportation'' means a severance of goods from the 
mass of things belonging to this country with the intention of uniting 
them to the mass of things belonging to some foreign country. The 
shipment of merchandise abroad with the intention of returning it to the 
United States with a design to circumvent provisions of restriction or 
limitation in the tariff laws or to secure a benefit accruing to 
imported merchandise is not an exportation. Merchandise of foreign 
origin returned from abroad under these circumstances is dutiable 
according to its nature, weight, and value at the time of its original 
arrival in this country.
    Importer. ``Importer'' means the person primarily liable for the 
payment of any duties on the merchandise, or an authorized agent acting 
on his behalf. The importer may be:
    (1) The consignee, or
    (2) The importer of record, or
    (3) The actual owner of the merchandise, if an actual owner's 
declaration and superseding bond has been filed in accordance with 
Sec. 141.20 of this chapter, or
    (4) The transferee of the merchandise, if the right to withdraw 
merchandise in a bonded warehouse has been transferred in accordance 
with subpart C of part 144 of this chapter.
    Port and port of entry. The terms ``port'' and ``port of entry'' 
refer to any place designated by Executive Order of the President, by 
order of the Secretary of the Treasury, or by Act of Congress, at which 
a Customs officer is authorized to accept entries of merchandise to 
collect duties, and to enforce the various provisions of the Customs and 
navigation laws. The terms ``port'' and ``port of entry'' incorporate 
the geographical area under the jurisdiction of a port director. (The 
Customs ports in the Virgin Islands, although under the jurisdiction of 
the Secretary of the Treasury, have their own Customs laws (48 U.S.C. 
1406(i)). These ports, therefore, are outside the Customs territory of 
the United States and the ports thereof are not ``ports of entry'' 
within the meaning of these regulations).
    Principal field officer. A ``principal field officer'' is an officer 
in the field service whose immediate supervisor is located at Customs 
Service Headquarters.

[[Page 388]]

    Service port. The term ``service port'' refers to a Customs location 
having a full range of cargo processing functions, including 
inspections, entry, collections, and verification.
    Shipment. ``Shipment'' means the merchandise described on the bill 
of lading or other document used to file or support entry, or in the 
oral declaration when applicable.

[T.D. 77-241, 42 FR 54937, Oct. 12, 1977, as amended by T.D. 84-213, 49 
FR 41170, Oct. 19, 1984; 49 FR 44867, Nov. 9, 1984; T.D. 94-51, 59 FR 
30294, June 13, 1994; T.D. 95-77, 60 FR 50011, Sept. 27, 1995; T.D. 99-
57, 64 FR 40987, July 28, 1999]