[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: 19CFR143.28]



[Page 65]

 

                        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.  143.28  Deposit of duties and release of merchandise.



    Unless statement processing and ACH are used pursuant to Sec.  24.25 

of this chapter, the estimated duties and taxes, if any, shall be 

deposited at the time the entry is presented and accepted by a Customs 

Officer, whether at the customhouse or elsewhere. If upon examination of 

the merchandise further duties or taxes are found due, they shall be 

deposited before release of the merchandise by Customs. When the entry 

is presented elsewhere than where the merchandise is to be examined, the 

permit copy shall be delivered through proper channels to the Customs 

officer who will examine the merchandise.



[T.D. 73-175, 38 FR 17463, July 2, 1973, as amended by T.D. 89-104, 54 

FR 50499, Dec. 7, 1989]