[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: 19CFR132.13]

[Page 635-636]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 132--QUOTAS--Table of Contents
 
                   Subpart B--Administration of Quotas
 
Sec. 132.13  Quotas after opening.

    (a) Procedure when nearing fulfillment. To secure for each importer 
the rightful quota priority and status for his quota-class merchandise, 
and to close the quota simultaneously at all ports of entry:
    (1) For release of merchandise--(i) Tariff-rate. When instructed by 
Headquarters, the port director shall require an importer to present an 
entry summary for consumption, with estimated duties attached, at the 
over-quota rate of duty until Headquarters has determined the quantity, 
if any of the merchandise entitled to the quota rate. If any of the 
merchandise entered at the over-quota rate is entitled to the quota 
rate, Customs shall amend the entry summary and refund to the importer 
any excess duties paid. This section does not prohibit an importer from 
obtaining release of the merchandise under the immediate delivery 
procedure. If an importer desires to enter only that quantity entitled 
to the quota rate, he may request that the merchandise not be released 
from Customs custody until Headquarters has determined the quantity 
entitled to the quota rate.
    (ii) Absolute. Except as provided for in Sec. 142.21 (e)(2) and (g) 
of this chapter, absolute quota merchandise shall not be released under 
the immediate delivery

[[Page 636]]

procedure. An entry summary for consumption, with estimated duties 
attached, setting forth the quantity desired to be entered, shall be 
presented. However, the merchandise shall not be released until Customs 
has determined the quantity entitled to absolute quota status and 
priority.
    (iii) Quota Proration. When it is determined that entry summaries 
for consumption or withdrawals for consumption must be amended to permit 
only the quantity of tariff-rate and absolute quota merchandise 
determined to be within the quota, the entry summaries for consumption 
or withdrawals for consumption must be returned to the importer for 
adjustment. The time of presentation for quota purposes in that event 
shall be the same as the time of the initial presentation of the entry 
summaries for consumption or withdrawals for consumption provided:
    (A) An adjusted entry summary for consumption, or withdrawals for 
consumption, with estimated duties attached, is deposited within 5 
working days after Headquarters authorizes release of the merchandise, 
and
    (B) The importer takes delivery of the merchandise within 15 working 
days after release is authorized.
    (2) Report of time of presentation. The date, hour and minute that 
an entry summary for consumption or withdrawal for consumption is 
presented at a port of entry must be indicated on the document by a 
method deemed acceptable by Customs. The appropriate Customs officer 
shall report this information to Headquarters.
    (b) Closing of the quota. Except as provided by Sec. 132.12, at the 
closing of a quota all entries or withdrawals for consumption which have 
acquired quota status due to priority of presentation shall be entitled 
to quota benefits. All other entries or withdrawals are without quota 
status and are not entitled to any quota benefits. All the latter shall 
be disposed of in accordance with Sec. 132.5.

[T.D. 73-203, 38 FR 20230, July 30, 1973, as amended by T.D. 79-221, 44 
FR 46815, Aug. 9, 1979; T.D. 80-26, 45 FR 3901, Jan. 21, 1980; T.D. 81-
260, 46 FR 49841, Oct. 8, 1981; T.D 88-27, 53 FR 19897, June 1, 1988]