[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: 19CFR142.26]



[Page 54]

 

                        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.  142.26  Delinquent payment of Customs bills.



    The following procedures 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 director 

of the port in which he is substantially or habitually delinquent that 

his immediate delivery privileges have been suspended. 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, the importer's immediate delivery 

privileges also shall be suspended at all Customs ports.

    (b) Reinstatement of privileges by port. If the importer pays all 

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

the notice, the suspension shall be removed, and the importer's 

immediate delivery privileges shall be reinstated.

    (c) Reinstatement of privileges by Headquarters. If the importer has 

not paid all his delinquent Customs bills within 10 working days after 

the date of the notice, his immediate delivery privileges shall be 

suspended at all Customs ports. This suspension shall remain in effect 

in each port of entry until notification is received from Headquarters 

that the suspension is removed and that the importer's immediate 

delivery privileges have been reinstated.