[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: 19CFR143.24]



[Page 64]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 143_SPECIAL ENTRY PROCEDURES--Table of Contents

 

                        Subpart C_Informal Entry

 

Sec.  143.24  Preparation of Customs Form 7501 and Customs Form 368 

or 368A (serially numbered).



    Customs Form 7501 may be prepared by importers or their agents or by 

Customs officers when it can be presented to a Customs cashier for 

payment of duties and taxes and for numbering of the entry before the 

merchandise is examined by a Customs officer. Where there is no Customs 

cashier, Customs Form 368 or 368A (serially numbered) or Customs Form 

7501 must be used, and it shall be prepared by a Customs officer unless 

the form can be prepared under his control by the importer or agent for 

immediate use in clearing merchandise under the informal entry 

procedure. The conditions for the preparation of Customs Form 7501 by 

importers or their agents, as described in the first sentence of this 

section, do not apply to the acceptance of these entries for shipments 

not exceeding $250 in value released under a special permit for 

immediate delivery in accordance with part 142 of this chapter.



[T.D. 84-129, 49 FR 23168, June 5, 1984, as amended by T.D. 87-75, 52 FR 

26142, July 13, 1987; T.D. 89-82, 54 FR 36026, Aug. 31, 1989; T.D. 92-

56, 57 FR 24944, June 12, 1992]