[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: 19CFR142.27]



[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.  142.27  Failure to file documentation timely.



    If the applicable Customs documentation set forth in Sec.  142.22(b) 

is not filed within the time provided in Sec.  142.23, the port director 

shall make an immediate demand for liquidated damages in the 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 for cancellation of 

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]