[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: 19CFR143.28]

[Page 65]
 
                        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. 143.28  Deposit of duties and release of merchandise.

    Unless statement processing and ACH are used pursuant to Sec. 24.25 
of this chapter, the estimated duties and taxes, if any, shall be 
deposited at the time the entry is presented and accepted by a Customs 
Officer, whether at the customhouse or elsewhere. If upon examination of 
the merchandise further duties or taxes are found due, they shall be 
deposited before release of the merchandise by Customs. When the entry 
is presented elsewhere than where the merchandise is to be examined, the 
permit copy shall be delivered through proper channels to the Customs 
officer who will examine the merchandise.

[T.D. 73-175, 38 FR 17463, July 2, 1973, as amended by T.D. 89-104, 54 
FR 50499, Dec. 7, 1989]