[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: 19CFR144.42]



[Page 79-80]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 144_WAREHOUSE AND REWAREHOUSE ENTRIES AND WITHDRAWALS--Table of 

Contents

 

                      Subpart E_Rewarehouse Entries

 

Sec.  144.42  Combined entry for rewarehouse and withdrawal for 

consumption.



    (a) Applicability. If the consignee of merchandise withdrawn for 

transportation wishes to pay duty and obtain



[[Page 80]]



possession of the merchandise immediately upon arrival at destination, 

he may make a combined entry for rewarehouse and withdrawal for 

consumption.

    (b) Procedure for entry. The procedures set forth in Sec.  144.41 

are applicable to this type of entry, with the following exceptions:

    (1) Form of entry. A combined entry for rewarehouse and withdrawal 

for consumption shall be made on Customs Form 7501 (Consumption Entry), 

in 4 copies, and shall contain all of the statistical information as 

provided in Sec.  141.61(e) of this chapter, one copy to be used as the 

permit. No declaration is required on the entry;

    (2) Extra copy for Internal Revenue. An additional copy of Customs 

Form 7501, marked or stamped ``For Internal Revenue Purposes,'' shall be 

presented for each entry of cigars, cigarettes, or cigarette papers or 

tubes, when the release from Customs custody of those articles is 

subject to part 275 of the regulations of the Internal Revenue Service 

(26 CFR part 275) and tax is payable to Customs; and

    (3) Deposit of duties. Estimated Customs duties, taxes, and other 

charges, as set forth in subpart G of part 141 of this chapter, shall be 

deposited upon presentation of the combined entry. The port director 

shall then issue a permit for release on Customs Form 7501.



[T.D. 73-175, 38 FR 17464, July 2, 1973, as amended by T.D. 73-312, 38 

FR 30884, Nov. 8, 1973; T.D. 87-75, 52 FR 20068, May 29, 1987]