19 CFR 141.61

Status: Original and derived artifacts are available for this document.

Download: pdf

U.S. Customs and Border Protection, DHS; Treasury
(h) Classification. Except as provided
in paragraph (j) of this section, for purposes of section 484(j)(1), Tariff Act of
1930 (19 U.S.C. 1484(j)(1)), the merchandise comprising the separate portions
of an entity covered by paragraph (b) of
this section included on one entry will
be classified as though imported together. Any spare parts accompanying
a portion of an entity must be classified and entered separately.
(i) When separate entry and entry summary required. When all portions of an
entity do not arrive at the port of
entry within the time constraints of
paragraphs (b)(4)(i) and (ii) of this section, as applicable, a separate entry
and entry summary must be filed for
each portion that has already arrived,
and for each portion that subsequently
will arrive on separate conveyances.
The merchandise included on each separate entry shall be classified in its
condition as imported. Each entry
would reflect the quantities, values,
classifications and rates of duty, as appropriate, of the various components
conveyed in each shipment, and not the
value or classification of the ordered
single entity.
(j) Exclusions. Merchandise subject to
quota and/or visa requirements is entirely excluded from the procedures set
forth in this section. Also, CBP reserves the right for the port director to
deny use of the incremental release
procedure and only release the shipment in its entirety as circumstances
warrant, such as in the case where a
particular shipment has been selected
for examination.

(i) Such documentation must be prepared on a typewriter (keyboard), or
with ink, indelible pencil, or other permanent medium, and all copies must be
legible;
(ii) The entry summary must be
signed by the importer (see § 101.1 of
this chapter); and
(iii) Entries, entry summaries, and
accompanying documentation must be
on the appropriate forms specified by
the regulations and must clearly set
forth all required information.
(2) Electronic entry and entry summary
documentation. Entry and entry summary documentation that is filed electronically pursuant to part 143 of this
chapter must contain the information
required by this section and must be
certified (see §§ 143.35 and 143.44 of this
chapter) by the importer of record or
his duly authorized customs broker as
being true and correct to the best of
his knowledge. The importer of record,
customs broker, or a duly authorized
agent must be resident in the United
States for purposes of receiving service
of process. A certified electronic transmission is binding in the same manner
and to the same extent as a signed document.
(b) Marks and numbers previously provided. An importer may omit from
entry summary (CBP Form 7501, or its
electronic equivalent) the marks and
numbers previously provided for packages released or withdrawn.
(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 must 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 will be rejected.
(d) Importer number. The importer
number must be reported on CBP Form
7501, or its electronic equivalent, 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 must be reported

[CBP Dec. 06–11, 71 FR 31925, June 2, 2006]
EDITORIAL NOTE: At 80 FR 61289, Oct. 13,
2015, § 141.58 was amended; however, the
amendment could not be incorporated due to
inaccurate amendatory instruction.

Subpart E—Presentation of Entry
Papers
§ 141.61 Completion of entry and entry
summary documentation.

SPASCHAL on DSKJM0X7X2PROD with CFR

§ 141.61

(a) Preparation—(1) Paper entry and
entry summary documentation. Except
when entry and entry summary documentation is filed with CBP electronically pursuant to the provisions of part
143 of this chapter:

23

VerDate Sep<11>2014

10:53 Aug 24, 2020

Jkt 250064

PO 00000

Frm 00033

Fmt 8010

Sfmt 8010

Y:\SGML\250064.XXX

250064

SPASCHAL on DSKJM0X7X2PROD with CFR

§ 141.61

19 CFR Ch. I (4–1–20 Edition)
(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 must 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, must 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, must be
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, must be placed in column 33
of CBP Form 7501, or its electronic
equivalent, and in the top right hand
portion of CBP 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), must be listed on CBP Form
7501 in column 33. The charges must be
listed on CBP Form 7519, or its electronic equivalent 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,

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 CBP
Form 7501 (boxes 10 and 12), or its electronic equivalent, or the importer
number may be entered in the space
provided for the importer (box 12, or its
electronic equivalent) and the word
‘‘SAME’’ may be entered in the space
provided for the ultimate consignee
(box 10, or its electronic equivalent).
(2) Exception. In the case of a consolidated entry summary covering the
merchandise of more than one ultimate
consignee, the importer number must
be reported on CBP Form 7501 (box 12,
or its electronic equivalent) and the
notation ‘‘CONSOLIDATED’’ must be
made in the space provided for the consignee number (box 10, or its electronic
equivalent).
(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 must be reported on
CBP Form 7501 in the box designated
‘‘Reference No’’ (box 22, or its electronic equivalent). In this case, the importer of record must file, or must have
filed previously, a CBP Form 4811 authorizing the mailing of refunds, bills,
or notices of liquidation to the agent.
(4) Broker No. If a broker is used, the
broker’s number must be reported in
the appropriate location on CBP Form
7501, or its electronic equivalent.
(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), must be shown on the
entry summary, CBP Form 7501. The
applicable information must also be
shown on the in-bond application filed
pursuant to part 18 of this chapter
when it is used to document an incoming vessel shipment proceeding to a
third country pursuant to an entry for
transportation and exportation, or immediate exportation.

24

VerDate Sep<11>2014

10:53 Aug 24, 2020

Jkt 250064

PO 00000

Frm 00034

Fmt 8010

Sfmt 8010

Y:\SGML\250064.XXX

250064

SPASCHAL on DSKJM0X7X2PROD with CFR

U.S. Customs and Border Protection, DHS; Treasury

§ 141.61

(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 must 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 must
represent the aggregate of the entered
values of all the merchandise covered
by the invoice. The required information must be shown on a worksheet attached to the form or placed across columns 30 and 31 on CBP Form 7501, or
its electronic equivalent and in the
same general location on CBP 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
must be restated for each invoice. The
required information must be shown on
a worksheet attached to the form or
placed across columns 30 and 31 on CBP
Form 7501, or its electronic equivalent.
(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 must be restated for
each invoice. The final amount in the
summary computation must represent
the aggregate of the entered values of
all the merchandise on each of the multiple invoices. The required information must be shown on an attached
worksheet.
(iii) The worksheet also must contain:
(A) A statistical reporting number
restatement for the merchandise from

cannot be obtained readily, the person
filing the form must 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
Center director may require additional
documentation to substantiate the statistical information required by paragraph (e)(1) of this section. The importer must give an appropriate bond
for the production of the required documentation, as follows:
(i) Except for merchandise entered
for warehouse, the documentation
must 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 must be
produced within 2 months after the
date of withdrawal, except that if an
invoice is part of the documentation,
the invoice must be produced within 50
days after the entry summary for warehouse is required to be filed.
The Center 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.)
(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 must place
either ‘‘(estimate)’’, ‘‘(est)’’, or (‘‘E’’)
after the amount of each value or
charge.
(4) Rejection of form. The Center director will 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 CBP officer,
to be erroneous.
(5) Penalty procedures; when not invoked. Penalty procedures relating to
erroneous statistical information will
not be invoked against any person who
in good faith attempts to comply with
the statistical requirements of the
General Statistical Note, HTSUS.

25

VerDate Sep<11>2014

10:53 Aug 24, 2020

Jkt 250064

PO 00000

Frm 00035

Fmt 8010

Sfmt 8010

Y:\SGML\250064.XXX

250064

§ 141.62

19 CFR Ch. I (4–1–20 Edition)

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 must be coded identically
on each invoice and on the worksheet.

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]

SPASCHAL on DSKJM0X7X2PROD with CFR

EDITORIAL NOTE: For FEDERAL REGISTER citations affecting § 141.61, see the List of CFR
Sections Affected, which appears in the
Finding Aids section of the printed volume
and at www.govinfo.gov.

§ 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
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

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

§ 141.63 Submission of entry summary
documentation for preliminary review.
(a) Before arrival of merchandise.
Entry summary documentation may be
submitted at the customhouse for preliminary review, without estimated duties attached, within such time before
arrival of the merchandise as may be
fixed by the Center director—
(1) If the entry summary documentation will be filed at time of entry to
serve as both the entry and the entry
summary, as provided in § 142.3(b) of
this chapter, or
(2) In the case of quota-class merchandise, if the entry summary for
consumption will be presented at time
of entry, as provided in § 132.11a of this
chapter. Estimated duties will not be
accepted before arrival of the merchandise within the port limits.
(b) After arrival of merchandise. Entry
summary documentation may be submitted at the customhouse for preliminary review, without estimated duties

26

VerDate Sep<11>2014

10:53 Aug 24, 2020

Jkt 250064

PO 00000

Frm 00036

Fmt 8010

Sfmt 8010

Y:\SGML\250064.XXX

250064