[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: 19CFR145.12]



[Page 83-84]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 145_MAIL IMPORTATIONS--Table of Contents

 

                  Subpart B_Requirements and Procedures

 

Sec.  145.12  Entry of merchandise.



    (a) Formal entries--(1) Discretionary. The port director may require 

formal entry of any mail shipment regardless of value if in his opinion 

it is necessary to protect the revenue.

    (2) Required. Formal entry at the customhouse shall be required for 

every importation in the mails which exceeds $2,000 in value, except for 

special classes of merchandise which can be released without entry (see 

subpart D of this part), and except as provided in subparts B and C of 

part 143 and Sec.  10.1 of this chapter.

    (3) Separate shipments. Separate shipments not exceeding $2,000 in 

value, if mailed abroad at different times (as shown by the declaration 

or other mailing indicia), shall not be combined for the purpose of 

requiring formal entry, even though they reach Customs at the same time 

and are covered by a single order or contract in excess of $2,000, 

unless there was a splitting of shipments in order to avoid the payment 

of Customs duty.

    (4) Notice of formal entry requirement. When a formal entry is 

required, the addressee shall be notified of the arrival of the shipment 

and of the place at which entry is to be made. If the shipment is 

addressed to a point which is not a Customs port or station, the port of 

entry specified in the notice shall be the port nearest the destination 

of the shipment. When a formal entry is filed, it shall contain all the 

statistical information as provided in Sec.  141.61(e) of this chapter.

    (b) Mail and informal entries--(1) Preparation of entry form. Except 

as provided in paragraphs (c) and (e) of this



[[Page 84]]



section, Customs officers shall prepare and attach a mail entry (Customs 

Form 3419 or 3419A) for each shipment not exceeding $2,000 in value 

which is to be delivered by the Postal Service, and return the shipment 

to the Postal Service for delivery and collection of duty. If the 

addressee has arranged to pick up such a shipment at the Customs office 

where it is being processed, the Customs officer shall prepare an 

informal entry (Customs Form 368 or 368A (serially numbered), or an 

entry summary, Customs Form 7501, and collect the duty in accordance 

with subpart C of part 143 of this chapter.

    (2) Rates of duty. Merchandise released under a mail or informal 

entry shall be dutiable at the rates of duty in effect when the 

preparation of the entry is completed by a Customs employee, ready for 

transmittal with the merchandise to the addressee.

    (c) Dutiable shipments not over $2,000 for Government agencies. When 

a dutiable shipment not exceeding $2,000 in value is addressed to a U.S. 

Government department or agency, the port director may release the 

merchandise prior to the payment of duties under an entry on Customs 

Form 368 or 368A (serially numbered) or Customs Form 7501, upon the 

receipt of a stipulation in the form set forth in Sec.  141.102(d) of 

this chapter. If the stipulation does not accompany the shipment, the 

port director shall notify the Government department or agency of the 

arrival of the shipment and request the stipulation. Upon receipt of the 

completed stipulation and preparation of the entry form, the port 

director shall stamp all mail articles in the shipment to show that they 

have received Customs treatment and shall return the shipment to the 

Postal Service for delivery, unless the addressee has arranged to pick 

up the shipment at the Customs office where it is being processed. The 

proper Government department or agency shall be billed later for any 

duties and taxes due.

    (d) Release without entry. Certain types of merchandise may be 

passed free of duty without issuing an entry (see subpart D of this 

part).

    (e) Unaccompanied shipments--(1) Mail entry to be attached. If the 

requirements of Sec.  148.115(a) of this chapter are met, Customs 

officers shall prepare and attach a mail entry, Customs Form 3419 or 

3419A, for each shipment for which entry is claimed under subheading 

9816.00.40, Harmonized Tariff Schedule of the United States (19 U.S.C. 

1202), which is to be delivered by the Postal Service, and return the 

shipment to the Postal Service for delivery and collection of duty. If 

the addressee has arranged to pick up the shipment at the Customs office 

where it is being processed, the Customs officer shall prepare an 

informal entry, Customs Form 368 or 368A (serially numbered), or entry 

summary, Customs Form 7501, and collect the duty in accordance with 

subpart C of part 143 of this chapter if the requirements of Sec.  

148.115(a) of this chapter are met.

    (2) Disposition of Customs Form 255. The Declaration of 

Unaccompanied Articles, Customs Form 255, affixed to the shipment shall 

be removed by the Customs officer and retained for Customs purposes. If 

a mail entry, Customs Form 3419 or 3419A, has been prepared, the mail 

entry number shall be noted on the Customs Form 255.



[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 73-175, 38 

FR 17469, July 2, 1973; T.D. 73-312, 38 FR 30884, Nov. 8, 1973; T.D. 78-

102, 43 FR 14454, Apr. 6, 1978; T.D. 78-394, 43 FR 49788, Oct. 25, 1978; 

T.D. 85-123, 50 FR 29955, July 23, 1985; T.D. 87-75, 52 FR 26142, July 

13, 1987; T.D. 89-1, 53 FR 51263, Dec. 21, 1988; T.D. 89-82, 54 FR 

36026, Aug. 31, 1989; T.D. 91-73, 56 FR 42527, Aug. 28, 1991; T.D. 92-

56, 57 FR 24944, June 12, 1992; T.D. 98-28, 63 FR 16417, Apr. 3, 1998]