[Code of Federal Regulations] [Title 19, Volume 2] [Revised as of April 1, 2006] From the U.S. Government Printing Office via GPO Access [CITE: 19CFR141.0] [Page 3-6] TITLE 19--CUSTOMS DUTIES CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED) PART 141_ENTRY OF MERCHANDISE--Table of Contents Sec. 141.0 Scope. -------------------------------------------------------------------- Editorial Note: Nomenclature changes to chapter I appear by T.D. 95- 78, 60 FR 50021, Sept. 27, 1995. Part Page 141 Entry of merchandise........................ 5 142 Entry process............................... 43 143 Special entry procedures.................... 58 144 Warehouse and rewarehouse entries and withdrawals............................. 68 145 Mail importations........................... 80 146 Foreign trade zones......................... 93 147 Trade fairs................................. 129 148 Personal declarations and exemptions........ 134 151 Examination, sampling, and testing of merchandise............................. 168 152 Classification and appraisement of merchandise............................. 200 158 Relief from duties on merchandise lost, damaged, abandoned, or exported......... 217 159 Liquidation of duties....................... 225 161 General enforcement provisions.............. 242 162 Inspection, search, and seizure............. 243 163 Recordkeeping............................... 270 171 Fines, penalties, and forfeitures........... 286 172 Claims for liquidated damages; penalties secured by bonds........................ 315 173 Administrative review in general............ 318 174 Protests.................................... 320 175 Petitions by domestic interested parties.... 328 176 Proceedings in the Court of International Trade................................... 331 177 Administrative rulings...................... 333 178 Approval of information collection requirements............................ 351 181 North American Free Trade Agreement......... 354 191 Drawback.................................... 520 [[Page 4]] 192 Export control.............................. 633 193--199 [Reserved] [[Page 5]] Sec. 141.0 Scope. 141.0a Definitions. Subpart A_Liability for Duties and Requirement To Enter Merchandise 141.1 Liability of importer for duties. 141.2 Liability for duties on reimportation. 141.3 Liability for duties includes liability for taxes. 141.4 Entry required. 141.5 Time limit for entry. Subpart B_Right To Make Entry and Declarations on Entry 141.11 Evidence of right to make entry for importations by common carrier. 141.12 Right to make entry of importations by other than common carrier. 141.13 Right to make entry of abandoned or salvaged merchandise. 141.14 Deceased or insolvent consignees and court-appointed administrators. 141.15 Bond for production of bill of lading or air waybill. 141.16 Disposition of documents. 141.17 Entry by nonresident consignee. 141.18 Entry by nonresident corporation. 141.19 Declaration of entry. 141.20 Actual owner's declaration and superseding bond of actual owner. Subpart C_Powers of Attorney 141.31 General requirements and definitions. 141.32 Form for power of attorney. 141.33 Alternative form for noncommercial shipment. 141.34 Duration of power of attorney. 141.35 Revocation of power of attorney. 141.36 Nonresident principals in general. 141.37 Additional requirements for non-resident corporations. 141.38 Resident corporations. 141.39 Partnerships. 141.40 Trusteeships. 141.41 Surety on Customs bonds. 141.42 Protests. 141.43 Delegation to subagents. 141.44 Designation of Customs ports in which power of attorney is valid. 141.45 Certified copies of power of attorney. 141.46 Power of attorney retained by customhouse broker. Subpart D_Quantity of Merchandise To Be Included In an Entry 141.51 Quantity usually required to be in one entry. 141.52 Separate entries for different portions. 141.53 Procedure for separate entries. 141.54 Separate entries for consolidated shipments. 141.55 Single entry summary for shipments arriving under one transportation entry. 141.56 Single entry summary for multiple transportation entries consigned to the same consignee. 141.57 Single entry for split shipments. Subpart E_Presentation of Entry Papers 141.61 Completion of entry and entry summary documentation. 141.62 Place and time of filing. 141.63 Submission of entry summary documentation for preliminary review. 141.64 Review and correction of entry and entry summary documentation. 141.65 [Reserved] 141.66 Bond for missing documents. 141.67 Recall of documentation. 141.68 Time of entry. 141.69 Applicable rates of duty. Subpart F_Invoices 141.81 Invoice for each shipment. 141.82 Invoice for installment shipments arriving within a period of 10 days. 141.83 Type of invoice required. 141.84 Photocopies of invoice for separate entries of same shipment. 141.85 Pro forma invoice. 141.86 Contents of invoices and general requirements. 141.87 Breakdown on component materials. 141.88 Computed value. 141.89 Additional information for certain classes of merchandise. 141.90 Notation of tariff classification and value on invoice. 141.91 Entry without required invoice. 141.92 Waiver of invoice requirements. Subpart G_Deposit of Estimated Duties 141.101 Time of deposit. 141.102 When deposit of estimated duties, estimated taxes, or both not required. 141.103 Amount to be deposited. 141.104 Computation of duties. 141.105 Voluntary deposit of additional duties. Subpart H_Release of Merchandise 141.111 Carrier's release order. 141.112 Liens for freight, charges, or contribution in general average. 141.113 Recall of merchandise released from Customs custody. Authority: 19 U.S.C. 66, 1448, 1484, 1624. Subpart F also issued under 19 U.S.C. 1481; Subpart G also issued under 19 U.S.C. 1505; Section 141.1 also issued under 11 U.S.C. 507(a)(7)(F), 31 U.S.C. 191, 192; [[Page 6]] Section 141.4 also issued under 19 U.S.C. 1202 (General Note 3(e); Chapter 86, Additional U.S. Note 1; Chapter 89, Additional U.S. Note 1; Chapter 98, Subchapter III, U.S. Notes 3 and 4; Harmonized Tariff Schedule of the United States), 1498; Section 141.19 also issued under 19 U.S.C. 1485, 1486; Section 141.20 also issued under 19 U.S.C. 1485, 1623; Section 141.66 also issued under 19 U.S.C. 1490, 1623; Section 141.68 also issued under 19 U.S.C. 1315; Section 141.69 also issued under 19 U.S.C. 1315; Section 141.88 also issued under 19 U.S.C. 1401a(d), 1402(f); Section 141.90 also issued under 19 U.S.C. 1487; Section 141.112 also issued under 19 U.S.C. 1564; Section 141.113 also issued under 19 U.S.C. 1499, 1623. Source: T.D. 73-175, 38 FR 17447, July 2, 1973, unless otherwise noted. This part sets forth general requirements and procedures for the entry of imported merchandise, except entries under carnet, and entries for transportation in bond or exportation, for foreign-trade zones, or for trade fairs, which are covered in parts 114, 18, 146, and 147 of this chapter. More specific requirements and procedures in addition to those in this part are set forth in parts 143, 144, and 145 of this chapter for consumption, appraisement and informal entries, for warehouse entries, and for mail entries.