[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: 19CFR142.14]



[Page 48-49]

 

                        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.  142.14  Delinquent payment of Customs bills.



    The following procedure shall be followed if an importer is 

substantially or habitually delinquent in the payment of Customs bills:

    (a) Notice. The importer shall be advised in writing by the port 

director in which he is substantially or habitually delinquent that he 

shall file the entry summary documentation with estimated duties 

attached, before his merchandise may be released from Customs custody at 

that port. The notice shall state the reason for the action and advise 

the importer that if payment of all his delinquent Customs bills is not 

made within 10 working days from the date of the notice, he shall be 

required to file the entry summary document with estimated duties 

attached, before his merchandise may be released. In either case, the 

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

    (b) Removal of requirement by port. If the importer pays all his 

delinquent Customs bills within 10 working days after the date of the 

notice, the requirement shall be removed, and the importer need file 

only the entry documentation specified in Sec.  142.3 to secure release 

of his merchandise.

    (c) Removal of requirement by Headquarters. If the importer has not 

paid all his delinquent Customs bills within 10 working days after the 

date of the notice, he also shall be required to file the entry summary 

documentation, with estimated duties attached, at each Customs port. In 

this case, the entry summary shall serve as both the entry and the entry 

summary. This requirement shall remain in effect in each port of entry 

until notification is received from Headquarters that the requirement is 

removed and that the importer need submit only the entry



[[Page 49]]



documentation listed in Sec.  142.3 to secure release of his 

merchandise.