[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: 19CFR141.20]



[Page 12-13]

 

                        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

 

         Subpart B_Right To Make Entry and Declarations on Entry

 

Sec.  141.20  Actual owner's declaration and superseding bond of actual 

owner.



    (a) Filing--(1) Declaration of owner. A consignee in whose name an 

entry summary for consumption, warehouse, or temporary importation under 

bond is filed, or in whose name a rewarehouse entry or a manufacturing 

warehouse entry is made, and who desires, under the provisions of 

section 485(d), Tariff Act of 1930, as amended (19 U.S.C. 1485(d)), to 

be relieved from statutory liability for the payment of increased and 

additional duties shall declare at the time of the filing of the entry 

summary or entry documentation, as provided in Sec.  141.19(a), that he 

is not the actual owner of the merchandise, furnish the name and address 

of the owner, and file with the port director within 90 days from the 

time of entry (see Sec.  141.68) a declaration of the actual owner of 

the merchandise acknowledging that the actual owner will pay all 

additional and increased duties. The declaration of owner shall be filed 

on Customs Form 3347.

    (2) Bond of actual owner. If the consignee desires to be relieved 

from contractual liability for the payment of increased and additional 

duties voluntarily assumed by him under the single-entry bond which he 

filed in connection with the entry documentation and/or entry summary, 

or under his continuous bond against which the entry and/or entry 

summary is charged, he shall file a bond of the actual owner on Customs 

Form 301, containing the bond conditions set forth in Sec.  113.62 of 

this chapter, with the port director within 90 days from the time of 

entry.

    (b) Appropriate party to execute and file. Neither the declaration 

of the actual owner nor the bond of the actual owner shall be accepted 

unless executed by the actual owner or his duly authorized agent, and 

filed by the nominal consignee or his duly authorized agent.



[[Page 13]]



    (c) Nonresident actual owner. If the actual owner is a nonresident, 

the actual owner's declaration shall not be accepted as compliance with 

section 485(d), Tariff Act of 1930, as amended (19 U.S.C. 1485(d)), 

unless there is filed therewith the owner's bond on Customs Form 301, 

containing the bond conditions set forth in Sec.  113.62 of this 

chapter, with a resident corporate surety.

    (d) Filing of declaration of owner for purposes other than relief 

from liability. Nothing in this section shall be construed to prevent 

the nominal consignee from filing the actual owner's declaration without 

the superseding bond for purposes other than relief from statutory 

liability for the payment of increased and additional duties under the 

provisions of section 485(d), Tariff Act of 1930, as amended (19 U.S.C. 

1485(d)).



[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 74-212, 39 

FR 28420, Aug. 7, 1974; T.D. 79-221, 44 FR 46816, Aug. 9, 1979; T.D. 84-

213, 49 FR 41184, Oct. 19, 1984]