[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR142.13]

[Page 48]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 142--ENTRY PROCESS--Table of Contents
 
                 Subpart B--Entry Summary Documentation
 
Sec. 142.13  When entry summary must be filed at time of entry.

    (a) Authority of port director. The port director may require that 
the entry summary documentation be filed and that estimated duties, if 
any, be deposited at the time of entry before the merchandise is 
released if the importer:
    (1) Has failed repeatedly to file timely entry summary documentation 
without justification,
    (2) Has not taken prompt action to settle a claim for liquidated 
damages issued under Sec. 142.15 for failure to file entry summary 
documentation timely, or a claim for liquidated damages issued under the 
basic importation and entry bond for failure to deposit estimated 
duties, taxes and charges timely, as provided in such bond. ``Prompt 
action'' means that the importer, within the time specified in a claim 
for liquidated damages, shall petition for relief or pay the amount 
claimed and, in appropriate cases, file the entry summary documentation 
and deposit estimated duties, if any, or
    (3) Has repeatedly delivered entry summary documentation, which is 
incomplete or which contains erroneous information.
    (4) Is substantially or habitually delinquent in the payment of 
Customs bills. See Sec. 142.14.
    (b) Special classes of merchandise--(1) Quota-class merchandise. 
Quota-class merchandise shall not be released upon delivery of entry 
documentation before presentation of:
    (i) An entry summary for consumption with estimated duties attached; 
or
    (ii) A withdrawal for consumption with estimated duties attached; or
    (iii) An entry summary for consumption, without the estimated duties 
attached, if the entry/entry summary information and a valid scheduled 
statement date have been successfully received by Customs via the 
Automated Broker Interface. (See part 132 and Sec. 24.25 of this 
chapter.)
    (2) Other classes of merchandise. Entry summary documentation, with 
estimated duties attached, or a withdrawal for consumption with 
estimated duties attached, or an entry summary for consumption, without 
the estimated duties attached if the entry/entry summary information and 
a valid scheduled statement date have previously been transmitted to 
Customs via the Automated Broker Interface (see Sec. 24.25 of this 
chapter) shall be filed at the time of entry before release of any other 
merchandise of a class designated by Customs Headquarters.
    (c) [Reserved]
    (d) Brokers; restriction. A broker shall not circumvent an action 
taken under this section by applying for release of the importer's 
merchandise in the broker's name and under the broker's bond.

[T.D. 79-221, 44 FR 46821, Aug. 9, 1979, as amended by T.D. 89-104, 54 
FR 50498, Dec. 7, 1989; T.D. 93-37, 58 FR 30984, May 28, 1993; T.D. 95-
77, 60 FR 50020, Sept. 27, 1995]