Supporting Law/Regulations

§ 141.61

19 CFR Ch. I (4–1–05 Edition)

(j) Requirement of importer of record to
review entry and maintain evidence substantiating splitting of shipment—(1) Review of entry. The importer of record
will be responsible for reviewing the
total manifested quantity shown on
the CF 3461/CF 3461 ALT, or electronic
equivalent, in relation to all portions
of the split shipment that arrived at
the port of entry under paragraph (b)(3)
of this section within the specified 10
calendar day period. At the conclusion
of the specified 10 calendar day period,
the importer of record must make any
adjustments necessary to reflect the
actual amount, value, correct classification and rate of duty of the merchandise that was released incrementally under the split shipment procedures. If all portions of the split shipment do not arrive within the required
10 calendar day period, the importer of
record must file an additional entry or
entries as appropriate to cover any remaining portions of the split shipment
that subsequently arrive (see paragraph (i)(1) of this section).
(2) Evidence for splitting of shipment;
recordkeeping. The importer of record
must maintain sufficient documentary
evidence to substantiate that the splitting of the shipment was done by the
carrier acting on its own, and not at
the request of the foreign shipper and/
or the importer of record. This documentation should include a copy of the
originating bill of lading or waybill
under which the shipment was delivered to the carrier in the country of exportation or other supporting documentary evidence, such as a letter
from the carrier confirming that the
splitting of the shipment was done by
the carrier on its own initiative. This
documentary evidence as well as all
other necessary records received or
generated by or on behalf of the importer of record under this section
must be maintained and produced, if
requested, in accordance with part 163
of this chapter.
(k) Single entry limited; exclusions from
single entry under incremental release
procedure—(1) Quota/visa merchandise.
Merchandise subject to quota and/or
visa requirements is excluded from incremental release under the immediate
delivery procedure set forth in paragraph (d)(2) of this section and

§ 142.21(g) of this chapter. Additionally,
if by splitting a shipment any portion
of it is subject to quota, no portion of
the split shipment may be released incrementally.
(2) Other merchandise. In addition, the
port director may deny the use of the
incremental release procedure set forth
in paragraph (d)(2) of this section and
§ 142.21(g) of this chapter, as circumstances warrant.
(3) Limited single entry available. For
merchandise described in paragraphs
(k)(1) and (k)(2) of this section, that is
excluded from the immediate delivery
procedure of paragraph (d)(2) of this
section and § 142.21(g) of this chapter,
the importer of record may still file a
single entry or special permit for immediate delivery under paragraph (d)(1)
of this section covering the entire split
shipment of such merchandise following, and to the extent of, its arrival
within the required 10 calendar day period.
[T.D. 03–09, 68 FR 8719, Feb. 25, 2003]

Subpart E—Presentation of Entry
Papers
§ 141.61 Completion of entry and entry
summary documentation.
(a) Preparation. (1) Entry and entry
summary documentation shall be prepared on a typewriter, or with ink, indelible pencil, or other permanent medium. The entry summary shall be
signed by the importer (see § 101.1 of
this chapter). Entries, entry summaries, and accompanying documentation shall be on the appropriate forms
specified by the regulations and shall
set forth clearly all required information. All copies shall be legible.
(2) An importer may omit from entry
summary, Customs Form 7501, the
marks and numbers previously provided for packages released or withdrawn.
(b) ‘‘Signing of the entry’’. The signing
of the consignee’s declaration on the
entry summary for merchandise entered for consumption, for warehouse,
or for temporary importation under
bond, in accordance with § 141.19, shall
be regarded as the ‘‘signing of the
entry’’ required by section 484(d), Tariff Act of 1930, as amended (19 U.S.C.

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Customs & Border Protection, DHS; Treasury

§ 141.61

(4) Broker No. If a broker is used, the
broker’s number shall be reported in
the appropriate location on Customs
Form 7501.
(e) Statistical information—(1) Information required on entry summary or withdrawal form—(i) Where form provides
space—(A) Single invoice. For each class
or kind of merchandise subject to a
separate statistical reporting number,
the applicable information required by
the General Statistical Notes, Harmonized Tariff Schedule of the United
States (HTSUS), shall be shown on the
entry summary, Customs Form 7501;
the transportation entry and manifest
of goods, Customs Form 7512, when
used to document an incoming vessel
shipment proceeding to a third country
by means of an entry for transportation and exportation, or immediate
exportation.
(B) Multiple invoices. If a class or
kind of merchandise from the same
country of origin subject to the same
statistical reporting number is included in more than one invoice, the
importer may, at his option (1) list
each invoice separately on the appropriate form listed under paragraph
(e)(1)(i)(A) of this section and for each
class or kind of merchandise within
each invoice subject to a separate statistical reporting number, report the
applicable information required by the
General Statistical Notes, HTSUS; or
(2) combine the information for each
class or kind of merchandise and report
it under one statistical reporting number for all invoices. When consolidating
information from several invoices
under one reporting number, a worksheet itemizing the entered value of
the merchandise from each invoice in
the manner prescribed in paragraph
(f)(2)(ii) of this section shall be attached to the appropriate form.
(ii) Where form does not provide space.
In addition to the information required
by paragraph (e)(1)(i) of this section,
statistical
information
for
which
spaces are not provided on the appropriate form, shall be shown as follows:
(A) The name, the abbreviated designation or 4 digit code of the country
of registry (flag) of the vessel expressed
in terms of Annex B, HTSUS, shall be

1484(d)). For a rewarehouse or a bonded
manufacturing warehouse entry, the
signing of the consignee’s declaration
on the entry documentation shall satisfy 19 U.S.C. 1484(d).
(c) Identification number for merchandise subject to an antidumping or countervailing duty order. The entry summary
filed for merchandise subject to an
antidumping or countervailing duty
order shall include the unique identifying number assigned by the Department of Commerce, International
Trade Administration. Any entry summary filed for merchandise subject to
an antidumping or countervailing duty
order not containing the identifying
number shall be rejected.
(d) Importer number. The importer
number shall be reported on Customs
Form 7501 as follows:
(1) Generally. Except as provided in
paragraph (d)(2) of this section, the importer number of the importer of
record and the consignee number of the
ultimate consignee shall be reported
for each entry summary and for each
drawback entry. When the importer of
record and the ultimate consignee are
the same, the importer number may be
entered in both spaces provided on Customs Form 7501 (boxes 10 and 12) or the
importer number may be entered in the
space provided for the importer (box 12)
and the word ‘‘SAME’’ may be entered
in the space provided for the ultimate
consignee (box 10).
(2) Exception. In the case of a consolidated entry summary covering the
merchandise of more than one ultimate
consignee, the importer number shall
be reported on Customs Form 7501 (box
12) and the notation ‘‘CONSOLIDATED’’ shall be made in the space
provided for the consignee number (box
10).
(3) When refunds, bills, or notices of liquidation are to be mailed to agent. If an
importer of record desires to have refunds, bills, or notices of liquidation
mailed in care of his agent, the agent’s
importer number shall be reported on
Customs Form 7501 in the box designated ‘‘Reference No’’ (box 22). In
this case, the importer of record shall
file, or shall have filed previously, a
Customs Form 4811 authorizing the
mailing of refunds, bills, or notices of
liquidation to the agent.

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§ 141.61

19 CFR Ch. I (4–1–05 Edition)
(3) Estimates of statistical information.
When the person filing the form estimates any of the values or charges, as
provided for in General Statistical
Note 1(b)(ii), HTSUS, except Canadian
rail and truck charges, he shall place
either ‘‘(estimate)’’, ‘‘(est)’’, or (‘‘E’’)
after the amount of each value or
charge.
(4) Rejection of form. The port director
shall reject a form for failure to provide required statistical information if
the information is omitted or if the information provided clearly appears on
its face, or is known to the Customs officer, to be erroneous.
(5) Penalty procedures; when not invoked. Penalty procedures relating to
erroneous statistical information shall
not be invoked against any person who
in good faith attempts to comply with
the statistical requirements of the
General Statistical Note, HTSUS.
(f) Value of each invoice—(1) Single invoice. If the entry, entry summary, or
withdrawal documentation, as specified in paragraph (e)(1)(i) of this section, covers a single invoice, the invoice information shall be restated to
show:
(i) Gross amount of the invoice;
(ii) Deduction of the aggregate
amount of any non-dutiable charges involved in the amount;
(iii) Further deduction of the aggregate of any deductions from the invoice
values to make entered values; and
(iv) Addition of the aggregate of any
dutiable charges not included in the
gross amount of the invoice and of any
other additions to the invoice values to
make entered values. The final amount
in the summary computations shall
represent the aggregate of the entered
values of all the merchandise covered
by the invoice. The required information shall be shown on a worksheet attached to the form or placed across columns 30 and 31 on Customs Form 7501
and in the same general location on
Customs Forms 7505, 7506.
(2) Multiple invoices. (i) If the importer or his agent elects the first option specified in paragraph (e)(1)(i)(B)
of this section, the information required to be restated by paragraph
(f)(1) of this section for a single invoice
shall be restated for each invoice. The
required information shall be shown on

placed in the block on the entry document for the name of the importing
vessel or carrier.
(B) The notation ‘‘Y’’ or ‘‘N’’ as appropriate, shall be placed in column 33
of Customs Form 7501, and in the top
right hand portion of Customs Form
7519, to identify the transaction as one
between a buyer and a seller who are
related in any manner, or as one between a buyer and a seller who are not
so related.
(C) The charges (aggregate cost of
freight, insurance and all other
charges), shall be listed on Customs
Form 7501 in column 33. The charges
shall be listed on Customs Form 7519 in
the rate column.
(2) Responsibility. The person filing
the form is responsible for providing
the information required by paragraph
(e)(1) of this section. If the information
required by subparagraph General Statistical Note 1(a)(xiv)(xvii), HTSUS,
cannot be obtained readily, the person
filing the form shall provide reasonable
estimates of the required information.
The acceptance of an estimate for a
particular transaction does not relieve
the person filing the form from obtaining the necessary information for similar future transactions. The port director may require additional documentation to substantiate the statistical information required by paragraph (e)(1)
of this section. The importer shall give
an appropriate bond for the production
of the required documentation, as follows:
(i) Except for merchandise entered
for warehouse, the documentation shall
be produced within 50 days after the
entry summary (or the entry, if there
is no entry summary) is required to be
filed.
(ii) If merchandise is entered for
warehouse, the documentation shall be
produced within 2 months after the
date of withdrawal, except that if an
invoice is part of the documentation,
the invoice shall be produced within 50
days after the entry summary for warehouse is required to be filed.
The port director may grant a reasonable extension of time to produce the
required documentation for good cause
shown. (See § 141.91(d) for bond requirements relating to failure to produce an
invoice.)

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Customs & Border Protection, DHS; Treasury
a worksheet attached to the form or
placed across columns 30 and 31 on Customs Form 7501.
(ii) If the importer or his agent elects
the second option specified in paragraph (e)(1)(i)(B) of this section, the information required to be restated by
paragraph (f)(1) of this section for a
single invoice shall be restated for each
invoice. The final amount in the summary computation shall represent the
aggregate of the entered values of all
the merchandise on each of the multiple invoices. The required information shall be shown on an attached
worksheet.
(iii) The worksheet also shall contain:
(A) A statistical reporting number
restatement for the merchandise from
each invoice subject to the same statistical reporting number from the same
country of origin, and
(B) An aggregate total value which
represents the entered value.
(iv) To permit the identification of
the merchandise entered under each reporting number, each class or kind of
merchandise, from one country reported under a single statistical reporting number shall be coded identically
on each invoice and on the worksheet.

in accordance with § 101.6(f) of this
chapter.
(ii) Except as provided in paragraph
(b)(2) of this section, entry summary or
withdrawal documentation shall be
filed when the customhouse is open for
the general transaction of business, as
provided in § 101.6 of this chapter.
(2) Overtime services—(i) Generally. Except as provided in paragraph (b)(2)(ii)
of this section, an application for immediate delivery or entry documentation may be filed when the customhouse is not open for the general transaction of Customs business and no regular tour of duty has been established;
and entry summary or withdrawal documentation may be filed when the customhouse is not open for the general
transaction of business, if:
(A) The person desiring to transact
business has applied for and received
authorization for overtime services on
a reimbursable basis, as provided for in
§ 24.16 of this chapter, and
(B) Overtime services of Customs officers are available.
(ii) Quota-class merchandise. Overtime
shall not be authorized for the presentation of entry summary documentation which serves as both the entry and
entry summary or withdrawal documentation, for quota-class merchandise without Headquarters authorization. If Headquarters authorization is
granted, the time of delivery of the
entry summary or withdrawal documentation, with the estimated duties
attached, or without the estimated duties attached, if the entry/entry summary information and a scheduled
statement date have been successfully
received by Customs via the Automated Broker Interface, shall be the
time of presentation for quota purposes. However, if an entry summary
or withdrawal for quota-class merchandise is delivered inadvertently during
overtime hours without Headquarters
authorization, the time of presentation
for quota purposes shall be the opening
of business on the next business day.

[T.D. 79–221, 44 FR 46817, Aug. 9, 1979, as
amended by T.D. 81–260, 46 FR 49841, Oct. 8,
1981; T.D. 84–129, 49 FR 23167, June 5, 1984;
T.D. 84–192, 49 FR 35486, Sept. 10, 1984; T.D.
87–75, 52 FR 20068, May 29, 1987; T.D. 89–1, 53
FR 51256, Dec. 21, 1988; T.D. 95–81, 60 FR 52295,
Oct. 6, 1995; T.D. 97–82, 62 FR 51770, Oct. 3,
1997]

§ 141.62

§ 141.62

Place and time of filing.

(a) Place. An application for immediate delivery and entry, entry summary, or withdrawal documentation
shall be filed at the customhouse or at
any other Customs location approved
by the director of the port where the
merchandise is to be or has been released.
(b) Time—(1) Normal business hours. (i)
Except as provided in paragraph (b)(2)
of this section, an application for immediate delivery or entry documentation shall be filed when the customhouse is open for the general transaction of business, or when Customs
has established a regular tour of duty

[T.D. 79–221, 44 FR 46818, Aug. 9, 1979, as
amended by T.D. 89–104, 54 FR 50498, Dec. 7,
1989]

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