19 C.F.R. § 10.112 Filing free entry documents or reduced duty documents after entry.
Title 19 - Customs Duties
Whenever a free entry or a reduced duty document, form, or statement required to be filed in connection with the entry is not filed at the time of the entry or within the period for which a bond was filed for its production, but failure to file it was not due to willful negligence or fraudulent intent, such document, form, or statement may be filed at any time prior to liquidation of the entry or, if the entry was liquidated, before the liquidation becomes final. See §113.43(c) of this chapter for satisfaction of the bond and cancellation of the bond charge. [T.D. 74–227, 39 FR 32015, Sept. 4, 1974]
Title 19: Customs Duties
PART 10—ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC.
Subpart A—General Provisions
Late Filing of Free Entry and Reduced Duty Documents
§ 10.112 Filing free entry documents or reduced duty documents after entry.
