[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: 19CFR143.24]

[Page 64]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 143--SPECIAL ENTRY PROCEDURES--Table of Contents
 
                        Subpart C--Informal Entry
 
Sec. 143.24  Preparation of Customs Form 7501 and Customs Form 368 or 368A (serially numbered).

    Customs Form 7501 may be prepared by importers or their agents or by 
Customs officers when it can be presented to a Customs cashier for 
payment of duties and taxes and for numbering of the entry before the 
merchandise is examined by a Customs officer. Where there is no Customs 
cashier, Customs Form 368 or 368A (serially numbered) or Customs Form 
7501 must be used, and it shall be prepared by a Customs officer unless 
the form can be prepared under his control by the importer or agent for 
immediate use in clearing merchandise under the informal entry 
procedure. The conditions for the preparation of Customs Form 7501 by 
importers or their agents, as described in the first sentence of this 
section, do not apply to the acceptance of these entries for shipments 
not exceeding $250 in value released under a special permit for 
immediate delivery in accordance with part 142 of this chapter.

[T.D. 84-129, 49 FR 23168, June 5, 1984, as amended by T.D. 87-75, 52 FR 
26142, July 13, 1987; T.D. 89-82, 54 FR 36026, Aug. 31, 1989; T.D. 92-
56, 57 FR 24944, June 12, 1992]