[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: 19CFR142.12]



[Page 47]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 142_ENTRY PROCESS--Table of Contents

 

                  Subpart B_Entry Summary Documentation

 

Sec.  142.12  Time for filing or submission for preliminary review.



    (a) At option of importer--(1) Filing. Except as provided in Sec.  

142.13, the importer may file the entry summary documentation at the 

time of entry in which case the entry summary, with estimated duties 

attached, shall serve as both the entry and the entry summary.

    (2) Submission for preliminary review. If the importer intends to 

file the entry summary documentation at the time of entry, he may submit 

the entry summary documentation for preliminary review before arrival of 

the merchandise, in accordance with Sec.  141.63(a) of this chapter. 

After preliminary review is completed, the entry summary shall be 

returned to the importer for filing in accordance with paragraph (a)(1) 

of this section.

    (b) When required. If the importer is not required to file the entry 

summary documentation at the time of entry under the provisions of Sec.  

142.13, or if he does not elect to do so, the entry summary 

documentation shall be filed, with estimated duties attached, within 10 

working days after the time of entry.

    (c) Estimated duties. Estimated duties, if any, shall be deposited 

in accordance with the provisions of subpart G of part 141 of this 

chapter.