[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: 19CFR141.57]



[Page 17-20]

 

                        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 D_Quantity of Merchandise To Be Included in an Entry

 

Sec.  141.57  Single entry for split shipments.



    (a) At election of importer of record. At the election of the 

importer of record, Customs may process a split shipment, pursuant to 

section 484(j)(2), Tariff Act



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of 1930 (19 U.S.C. 1484(j)(2)), under a single entry, as prescribed 

under the procedures set forth in this section.

    (b) Split shipment defined. A ``split shipment'', for purposes of 

this section, means a shipment:

    (1) Which may be accommodated on a single conveyance, and which is 

delivered to and accepted by a carrier in the exporting country under 

one bill of lading or waybill, and is thus intended by the importer of 

record to arrive in the United States as a single shipment;

    (2) Which is thereafter divided by the carrier, acting on its own, 

into different portions which are transported and consigned to the same 

party in the United States; and

    (3) Of which the first portion and all succeeding portions arrive at 

the same port of entry in the United States, as listed in the original 

bill of lading or waybill; and all the succeeding portions arrive at the 

port of entry within 10 calendar days of the date of the first portion. 

If any portion of the shipment arrives at a different port, such portion 

must be transported in-bond to the port of destination where entry of 

the shipment is made.

    (c) Notification by importer of record. The importer of record must 

notify Customs, in writing, that the shipment has been split at the 

carrier's initiative, that the remainder of the shipment will arrive by 

subsequent conveyance(s), and that an election is being made to file a 

single entry for all portions. The required notification must be given 

as soon as the importer of record becomes aware that the shipment has 

been split, but in all cases notification must be made before the entry 

summary is filed.

    (d) Entry or special permit for immediate delivery. In order to make 

a single entry for a split shipment or obtain a special permit for the 

release of a split shipment under immediate delivery, an importer of 

record may follow the procedure prescribed in paragraph (d)(1) or (d)(2) 

of this section, as applicable.

    (1) Entry or special permit after arrival of entire shipment. An 

importer of record may file an entry at such time as all portions of the 

split shipment have arrived at the port of entry (see paragraph (b)(3) 

of this section). In the alternative, again after the arrival of all 

portions of a split shipment at the port of entry, the importer of 

record may instead file a special permit for immediate delivery provided 

that the merchandise is eligible for such a permit under Sec.  

142.21(a)--(f) and (h) of this chapter. In either case, the importer of 

record must file Customs Form (CF) 3461 or CF 3461 alternate (CF 3461 

ALT) as appropriate, or electronic equivalent, with Customs. The entry 

or special permit must indicate the total number of pieces in, as well 

as the total value of, the entire shipment as reflected on the 

invoice(s) covering the shipment.

    (2) Special permit prior to arrival of entire shipment. As provided 

in Sec.  142.21(g) of this chapter, an importer of record may also file 

a special permit for immediate delivery after the arrival of the first 

portion of a split shipment at the port of entry (see paragraph (b)(3) 

of this section), but before the arrival of the entire shipment at such 

port, thus qualifying the split shipment for incremental release, under 

paragraph (e) of this section, as each portion of the shipment arrives 

at the port of entry (see paragraph (g)(2)(ii) of this section). In such 

case, a CF 3461 or CF 3461 ALT as appropriate, or electronic equivalent, 

must be filed with Customs. As each portion arrives at the port of 

entry, the importer of record must submit a copy of the CF 3461/CF 3461 

ALT, adjusted to reflect the quantity of that particular portion 

relative to the quantity contained in the entire split shipment (see 

paragraph (b)(1) of this section); however, if both the carrier and the 

importer of record are automated, such adjustments may instead be made 

electronically through the Customs ACS (Automated Commercial System). In 

the event that an entry has been pre-filed with Customs (see Sec.  

142.2(b) of this chapter), notification to Customs by the importer of 

record that a single entry will be filed for shipments released 

incrementally will serve as a request that the pre-filed entry be 

converted to an application for a special permit for immediate delivery 

(see Sec.  142.21(g) of this chapter). The special permit must indicate 

the total number of pieces in, as well as the total value of, the entire 

shipment as reflected on the invoice(s) covering



[[Page 19]]



the shipment. Customs may limit the release of each portion of the split 

shipment upon arrival at the port of entry, as permitted under this 

paragraph, due to the need to examine the merchandise in accordance with 

paragraph (f) of this section.

    (e) Release. To secure the separate release upon arrival of each 

portion of a split shipment at the port of destination under paragraph 

(d)(2) of this section, the carrier responsible for initially splitting 

the shipment must present to Customs, either on a paper manifest or 

through an authorized electronic data interchange system, manifest 

information relating to the shipment that reflects exact information for 

each portion of the split shipment. The carrier responsible for 

splitting the shipment must notify other obligated entities (such as 

another carrier or freight forwarder) that have submitted electronic 

manifest information to Customs about the shipment that was split so 

that these parties can update their manifest information to Customs.

    (f) Examination. Customs may require examination of any or all parts 

of the split shipment. For split shipments subject to the immediate 

delivery procedure of paragraph (d)(2) of this section, Customs reserves 

the right to deny incremental release should such an examination of the 

merchandise be necessary. The denial of incremental release does not 

preclude the use of the procedures specified in paragraph (d)(1) of this 

section.

    (g) Entry summary--(1) Entry. For merchandise entered under 

paragraph (d)(1) of this section, the importer of record must file an 

entry summary within 10 working days from the time of entry.

    (2) Release for immediate delivery--(i) Release under paragraph 

(d)(1) of this section. For merchandise released under a special permit 

for immediate delivery pursuant to paragraph (d)(1) of this section, the 

importer of record must file the entry summary, which serves as both the 

entry and the entry summary, within 10 working days after the 

merchandise or any part of the merchandise is authorized for release 

under the special permit or, for quota class merchandise, within the 

quota period, whichever expires first (see Sec.  142.23 of this 

chapter).

    (ii) Release under paragraph (d)(2) of this section. For merchandise 

released under a special permit for immediate delivery pursuant to 

paragraph (d)(2) of this section, the importer of record must file the 

entry summary, which serves as both the entry and the entry summary, 

within 10 working days from the date of the first release of a portion 

of the split shipment. The filed entry summary must reflect all portions 

of the split shipment which have been released, to include quantity, 

value, correct classification and rate of duty. The entry summary cannot 

include any portions of the split shipment which have not been released.

    (3) Duty payment. With the entry summary filed under paragraphs 

(g)(1) and (g)(2)(i) and (g)(2)(ii) of this section, the importer of 

record must attach estimated duties, taxes and fees applicable to the 

released merchandise. If the entry summary is filed electronically, the 

estimated duties, taxes and fees must be scheduled for payment at such 

time pursuant to the Automated Clearinghouse (see Sec.  24.25 of this 

chapter).

    (h) Classification. For purposes of section 484(j)(2), Tariff Act of 

1930 (19 U.S.C. 1484(j)(2)), the merchandise comprising the separate 

portions of a split shipment included on one entry will be classified as 

though imported together.

    (i) Separate entry required--(1) Untimely arrival. The importer of 

record must enter separately those portions of a split shipment that do 

not arrive at the port of entry within 10 calendar days of the portion 

that arrived there first (see paragraph (b)(3) of this section).

    (2) Different rates of duty for identically classified merchandise. 

An importer of record will be required to file a separate entry for any 

portion of a split shipment if necessary to preclude the application of 

different rates of duty on a split shipment entry for merchandise that 

is classifiable under the same subheading of the Harmonized Tariff 

Schedule of the United States (HTSUS).



[[Page 20]]



    (j) Requirement of importer of record to review entry and maintain 

evidence substantiating splitting of shipment--(1) Review of entry. The 

importer of record will be responsible for reviewing the total 

manifested quantity shown on the CF 3461/CF 3461 ALT, or electronic 

equivalent, in relation to all portions of the split shipment that 

arrived at the port of entry under paragraph (b)(3) of this section 

within the specified 10 calendar day period. At the conclusion of the 

specified 10 calendar day period, the importer of record must make any 

adjustments necessary to reflect the actual amount, value, correct 

classification and rate of duty of the merchandise that was released 

incrementally under the split shipment procedures. If all portions of 

the split shipment do not arrive within the required 10 calendar day 

period, the importer of record must file an additional entry or entries 

as appropriate to cover any remaining portions of the split shipment 

that subsequently arrive (see paragraph (i)(1) of this section).

    (2) Evidence for splitting of shipment; recordkeeping. The importer 

of record must maintain sufficient documentary evidence to substantiate 

that the splitting of the shipment was done by the carrier acting on its 

own, and not at the request of the foreign shipper and/or the importer 

of record. This documentation should include a copy of the originating 

bill of lading or waybill under which the shipment was delivered to the 

carrier in the country of exportation or other supporting documentary 

evidence, such as a letter from the carrier confirming that the 

splitting of the shipment was done by the carrier on its own initiative. 

This documentary evidence as well as all other necessary records 

received or generated by or on behalf of the importer of record under 

this section must be maintained and produced, if requested, in 

accordance with part 163 of this chapter.

    (k) Single entry limited; exclusions from single entry under 

incremental release procedure--(1) Quota/visa merchandise. Merchandise 

subject to quota and/or visa requirements is excluded from incremental 

release under the immediate delivery procedure set forth in paragraph 

(d)(2) of this section and Sec.  142.21(g) of this chapter. 

Additionally, if by splitting a shipment any portion of it is subject to 

quota, no portion of the split shipment may be released incrementally.

    (2) Other merchandise. In addition, the port director may deny the 

use of the incremental release procedure set forth in paragraph (d)(2) 

of this section and Sec.  142.21(g) of this chapter, as circumstances 

warrant.

    (3) Limited single entry available. For merchandise described in 

paragraphs (k)(1) and (k)(2) of this section, that is excluded from the 

immediate delivery procedure of paragraph (d)(2) of this section and 

Sec.  142.21(g) of this chapter, the importer of record may still file a 

single entry or special permit for immediate delivery under paragraph 

(d)(1) of this section covering the entire split shipment of such 

merchandise following, and to the extent of, its arrival within the 

required 10 calendar day period.



[T.D. 03-09, 68 FR 8719, Feb. 25, 2003]