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19 C.F.R. PART 141--ENTRY OF MERCHANDISE

TITLE 19--Customs Duties

CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY

PART 141--ENTRY OF MERCHANDISE

�141.0

Scope.

�141.0a

Definitions.

Subpart A--LIABILITY FOR DUTIES AND REQUIREMENT TO ENTER MERCHANDISE

�141.1

Liability of importer for duties.

�141.2

Liability for duties on reimportation.

�141.3

Liability for duties includes liability for taxes.

�141.4

Entry required.

�141.5

Time limit for entry.

Subpart B--RIGHT TO MAKE ENTRY AND DECLARATIONS ON ENTRY

�141.11

Evidence of right to make entry for importations by common carrier.

�141.12

Right to make entry of importations by other than common carrier.

�141.13

Right to make entry of abandoned or salvaged merchandise.

�141.14

Deceased or insolvent consignees and court-appointed administrators.

�141.15

Bond for production of bill of lading or air waybill.

�141.16

Disposition of documents.

�141.17

Entry by nonresident consignee.

�141.18

Entry by nonresident corporation.

�141.19

Declaration of entry.

�141.20

Actual owner's declaration and superseding bond of actual owner.

Subpart C--POWERS OF ATTORNEY

�141.31

General requirements and definitions.

�141.32

Form for power of attorney.

�141.33

Alternative form for noncommercial shipment.

�141.34

Duration of power of attorney.

�141.35

Revocation of power of attorney.

�141.36

Nonresident principals in general.

�141.37

Additional requirements for nonresident corporations.

�141.38

Resident corporations.

�141.39

Partnerships.

�141.40

Trusteeships.

�141.41

Surety on Customs bonds.

�141.42

Protests.

�141.43

Delegation to subagents.

�141.44

Designation of Customs ports in which power of attorney is valid.

�141.45

Certified copies of power of attorney.

�141.46

Power of attorney retained by customhouse broker.

Subpart D--QUANTITY OF MERCHANDISE TO BE INCLUDED IN AN ENTRY

�141.51

Quantity usually required to be in one entry.

�141.52

Separate entries for different portions.

�141.53

Procedure for separate entries.

�141.54

Separate entries for consolidated shipments.

�141.55

Single entry summary for shipments arriving under one transportation entry.

�141.56

Single entry summary for multiple transportation entries consigned to the same consignee.

�141.57

Single entry for split shipments.

�141.58

Single entry for separately arriving portions of unassembled or disassembled entities.

Subpart E--PRESENTATION OF ENTRY PAPERS

�141.61

Completion of entry and entry summary documentation.

�141.62

Place and time of filing.

�141.63

Submission of entry summary documentation for preliminary review.

�141.64

Review and correction of entry and entry summary documentation.

�141.65

[Reserved]

�141.66

Bond for missing documents.

�141.67

Recall of documentation.

�141.68

Time of entry.

�141.69

Applicable rates of duty.

Subpart F--INVOICES

�141.81

Invoice for each shipment.

�141.82

Invoice for installment shipments arriving within a period of 10 days.

�141.83

Type of invoice required.

�141.84

Photocopies of invoice for separate entries of same shipment.

�141.85

Pro forma invoice.

�141.86

Contents of invoices and general requirements.

�141.87

Breakdown on component materials.

�141.88

Computed value.

�141.89

Additional information for certain classes of merchandise.

�141.90

Notation of tariff classification and value on invoice.

�141.91

Entry without required invoice.

�141.92

Waiver of invoice requirements.

Subpart G--DEPOSIT OF ESTIMATED DUTIES

�141.101

Time of deposit.

�141.102

When deposit of estimated duties, estimated taxes, or both not required.

�141.103

Amount to be deposited.

�141.104

Computation of duties.

�141.105

Voluntary deposit of additional duties.

Subpart H--RELEASE OF MERCHANDISE

�141.111

Carrier's release order.

�141.112

Liens for freight, charges, or contribution in general average.

�141.113

Recall of merchandise released from Customs custody.