[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: 19CFR142.22]



[Page 52-53]

 

                        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 C_Special Permit for Immediate Delivery

 

Sec.  142.22  Application for special permit for immediate delivery.



    (a) Form. An application for a special permit for immediate delivery 

will be made on Customs Form 3461, Form 3461 ALT, or its electronic 

equivalent, supported by the documentation provided for in Sec.  142.3. 

A commercial invoice will not be required, except for merchandise 

released under the provisions of 19 U.S.C. 1484(j). Instead of a 

commercial invoice, the importer may deliver to Customs a pro forma 

invoice, waybill, or other document setting forth an adequate 

description of the merchandise and the quantities, together with the 

values or approximate values when values are needed for the purpose of 

examination. If the merchandise is to be released under a term special 

permit, the documentation also shall show the term special permit 

number, as provided for in Sec.  142.24.

    (b) Customs custody. Merchandise for which a special permit for 

immediate delivery has been issued under Sec.  142.21



[[Page 53]]



of this part shall be considered to remain in Customs custody until the 

filing of one of the following:

    (1) An entry summary for consumption, with estimated duties 

attached; an entry summary for consumption without estimated duties 

attached, if entry/entry summary information and a valid scheduled 

statement date (pursuant to Sec.  24.25 of this chapter) have 

successfully been received by Customs via the Automated Broker 

Interface; an entry summary for warehouse; or an entry summary for entry 

temporarily under bond, which may be filed in any of the circumstances 

under Sec.  142.21 of this part except for merchandise released from 

warehouse under Sec.  142.21(f) of this part;

    (2) A withdrawal for consumption, with estimated duties attached, 

which shall be filed only for merchandise released from warehouse under 

Sec.  142.21(f) of this part;

    (3) An entry for transportation and exportation, immediate 

transportation without appraisement, or direct exportation, which shall 

be filed in those circumstances under Sec.  142.21(b) and (e)(2) of this 

part; or entry for transportation and exportation, or direct 

exportation, which shall be filed in the circumstances under Sec.  

142.28 of this part or

    (4) An application to destroy, which shall be filed in those 

circumstances under Sec. Sec.  142.21(b) and (e)(2), and Sec.  142.28 of 

this part.



(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. 81-260, 46 

FR 49842, Oct. 8, 1981; T.D. 89-104, 54 FR 50499, Dec. 7, 1989; T.D. 03-

09, 68 FR 8721, Feb. 25, 2003]