[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: 19CFR142.8] [Page 47] 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 A_Entry Documentation Sec. 142.8 Failure to file entry timely. Merchandise for which timely entry is not filed as required by Sec. 142.2 shall be treated in accordance with Sec. 4.37 and part 127 of this chapter.