[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: 19CFR142.15]



[Page 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.  142.15  Failure to file entry summary timely.



    If the entry summary documentation is not filed timely, the port 

director shall make an immediate demand for liquidated damages in the 

entire amount of the bond in the case of a single entry bond. When the 

transaction has been charged against a continuous bond, the demand shall 

be for the amount that would have been demanded if the merchandise had 

been released under a single entry bond. Any application to cancel 

liquidated damages incurred shall be made in accordance with part 172 of 

this chapter.



(R.S. 251, as amended, secs. 623, as amended, 624, 46 Stat. 759, as 

amended (19 U.S.C. 66, 1623, 1624))



[T.D. 79-221, 44 FR 46821, Aug. 9, 1979, as amended by T.D. 84-213, 49 

FR 41185, Oct. 19, 1984]