19 C.F.R. § 142.23 Time limit for filing documentation after release.
Title 19 - Customs Duties
The applicable documentation described in §142.22(b) shall be filed, and estimated duties, if any, shall be deposited, within 10 working days after the merchandise or any part of the merchandise is authorized for release under a special permit for immediate delivery or, for quota class merchandise within the quota period, whichever expires first. [T.D. 79–221, 44 FR 46821, Aug. 9, 1979; T.D. 80–26, 45 FR 3901, Jan. 21, 1980; T.D. 98–34, 63 FR 19399, Apr. 20, 1998]
Title 19: Customs Duties
PART 142—ENTRY PROCESS
Subpart C—Special Permit for Immediate Delivery
§ 142.23 Time limit for filing documentation after release.

