[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: 19CFR145.12]

[Page 83-84]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 145--MAIL IMPORTATIONS--Table of Contents
 
                 Subpart B--Requirements and Procedures
 
Sec. 145.12  Entry of merchandise.

    (a) Formal entries--(1) Discretionary. The port director may require 
formal entry of any mail shipment regardless of value if in his opinion 
it is necessary to protect the revenue.
    (2) Required. Formal entry at the customhouse shall be required for 
every importation in the mails which exceeds $2,000 in value, except for 
special classes of merchandise which can be released without entry (see 
subpart D of this part), and except as provided in subparts B and C of 
part 143 and Sec. 10.1 of this chapter.
    (3) Separate shipments. Separate shipments not exceeding $2,000 in 
value, if mailed abroad at different times (as shown by the declaration 
or other mailing indicia), shall not be combined for the purpose of 
requiring formal entry, even though they reach Customs at the same time 
and are covered by a single order or contract in excess of $2,000, 
unless there was a splitting of shipments in order to avoid the payment 
of Customs duty.
    (4) Notice of formal entry requirement. When a formal entry is 
required, the addressee shall be notified of the arrival of the shipment 
and of the place at which entry is to be made. If the shipment is 
addressed to a point which is not a Customs port or station, the port of 
entry specified in the notice shall be the port nearest the destination 
of the shipment. When a formal entry is filed, it shall contain all the 
statistical information as provided in Sec. 141.61(e) of this chapter.
    (b) Mail and informal entries--(1) Preparation of entry form. Except 
as provided in paragraphs (c) and (e) of this section, Customs officers 
shall prepare and attach a mail entry (Customs Form 3419 or 3419A) for 
each shipment not exceeding $2,000 in value which is to be delivered by 
the Postal Service, and return the shipment to the Postal Service for 
delivery and collection of

[[Page 84]]

duty. If the addressee has arranged to pick up such a shipment at the 
Customs office where it is being processed, the Customs officer shall 
prepare an informal entry (Customs Form 368 or 368A (serially numbered), 
or an entry summary, Customs Form 7501, and collect the duty in 
accordance with subpart C of part 143 of this chapter.
    (2) Rates of duty. Merchandise released under a mail or informal 
entry shall be dutiable at the rates of duty in effect when the 
preparation of the entry is completed by a Customs employee, ready for 
transmittal with the merchandise to the addressee.
    (c) Dutiable shipments not over $2,000 for Government agencies. When 
a dutiable shipment not exceeding $2,000 in value is addressed to a U.S. 
Government department or agency, the port director may release the 
merchandise prior to the payment of duties under an entry on Customs 
Form 368 or 368A (serially numbered) or Customs Form 7501, upon the 
receipt of a stipulation in the form set forth in Sec. 141.102(d) of 
this chapter. If the stipulation does not accompany the shipment, the 
port director shall notify the Government department or agency of the 
arrival of the shipment and request the stipulation. Upon receipt of the 
completed stipulation and preparation of the entry form, the port 
director shall stamp all mail articles in the shipment to show that they 
have received Customs treatment and shall return the shipment to the 
Postal Service for delivery, unless the addressee has arranged to pick 
up the shipment at the Customs office where it is being processed. The 
proper Government department or agency shall be billed later for any 
duties and taxes due.
    (d) Release without entry. Certain types of merchandise may be 
passed free of duty without issuing an entry (see subpart D of this 
part).
    (e) Unaccompanied shipments--(1) Mail entry to be attached. If the 
requirements of Sec. 148.115(a) of this chapter are met, Customs 
officers shall prepare and attach a mail entry, Customs Form 3419 or 
3419A, for each shipment for which entry is claimed under subheading 
9816.00.40, Harmonized Tariff Schedule of the United States (19 U.S.C. 
1202), which is to be delivered by the Postal Service, and return the 
shipment to the Postal Service for delivery and collection of duty. If 
the addressee has arranged to pick up the shipment at the Customs office 
where it is being processed, the Customs officer shall prepare an 
informal entry, Customs Form 368 or 368A (serially numbered), or entry 
summary, Customs Form 7501, and collect the duty in accordance with 
subpart C of part 143 of this chapter if the requirements of 
Sec. 148.115(a) of this chapter are met.
    (2) Disposition of Customs Form 255. The Declaration of 
Unaccompanied Articles, Customs Form 255, affixed to the shipment shall 
be removed by the Customs officer and retained for Customs purposes. If 
a mail entry, Customs Form 3419 or 3419A, has been prepared, the mail 
entry number shall be noted on the Customs Form 255.

[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 73-175, 38 
FR 17469, July 2, 1973; T.D. 73-312, 38 FR 30884, Nov. 8, 1973; T.D. 78-
102, 43 FR 14454, Apr. 6, 1978; T.D. 78-394, 43 FR 49788, Oct. 25, 1978; 
T.D. 85-123, 50 FR 29955, July 23, 1985; T.D. 87-75, 52 FR 26142, July 
13, 1987; T.D. 89-1, 53 FR 51263, Dec. 21, 1988; T.D. 89-82, 54 FR 
36026, Aug. 31, 1989; T.D. 91-73, 56 FR 42527, Aug. 28, 1991; T.D. 92-
56, 57 FR 24944, June 12, 1992; T.D. 98-28, 63 FR 16417, Apr. 3, 1998]