[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: 19CFR142.19]



[Page 50-51]

 

                        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.  142.19  Release of merchandise under the entry summary.



    Merchandise, for which an entry summary serves as both an entry and 

an entry summary, shall not be released from Customs custody until a 

bond has been filed, or the entry has been liquidated, as follows:

    (a) Bond. Merchandise not designated for examination may be released 

to, or upon the order of, the carrier if a bond is filed on Customs Form 

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

chapter. Merchandise designated for examination may be released under 

the bond after examination has been completed if:

    (1) It has been found to be truly and correctly invoiced,

    (2) It is entitled to admission into the commerce of the United 

States, and



[[Page 51]]



    (3) Its release is not precluded by any law or regulation. If 

merchandise is entered by or on behalf of a United States Government 

department or agency, the stipulation prescribed in Sec.  141.102(d) of 

this chapter shall be accepted in place of a bond.

    (b) After liquidation. If a bond has not been filed in accordance 

with paragraph (a) of this section, the merchandise shall not be 

released before:

    (1) The entry has been liquidated and the full amount of all duties 

and taxes due, including dumping or other special duties and charges, 

has been paid, or the right to free entry established.

    (2) The port director determines that the merchandise may be 

admitted into the commerce of the United States, and

    (3) All documents relating to the merchandise which are required by 

law or regulation have been filed.



(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]