19 CFR 142.11

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§ 142.5

19 CFR Ch. I (4–1–20 Edition)

been delinquent or otherwise remiss in
any transaction with Customs.
(2) This authority to waive surety or
cash deposit does not apply to (i) quota
merchandise, (ii) any type of merchandise which, in the opinion of the port
director, cannot be easily appraised or
classified, or (iii) any type of merchandise where there may be, in the opinion
of the port director based on past experience, a question of redelivery.

stitute document filed with the entry
documentation also may include any
other invoice information required by
§§ 141.86 through 141.89 of this chapter.
However, if this information does not
appear on the invoice or substitute
document filed with the entry documentation, it shall be included in the
invoice or substitute document delivered at the time the entry summary
documentation is filed.

(R.S. 251, as amended, secs. 623, as amended,
624, 46 Stat. 759, as amended (19 U.S.C. 66,
1623, 1624))

[T.D. 79–221, 44 FR 46821, Aug. 9, 1979; T.D. 80–
26, 45 FR 3901, Jan. 21, 1980, as amended by
T.D. 90–25, 55 FR 12343, Apr. 3, 1990; T.D. 90–
78, 55 FR 40167, Oct. 2, 1990]

[T.D. 79–221, 44 FR 46821, Aug. 9, 1979, as
amended by T.D. 84–213, 49 FR 41184, Oct. 19,
1984; T.D. 85-161, 50 FR 38981, Sept. 26, 1985]

SPASCHAL on DSKJM0X7X2PROD with CFR

§ 142.5

§ 142.7

Examination of merchandise.

No merchandise for which the entry
documentation required by § 142.3 has
been filed shall be released until it has
been examined, or until adequate samples have been taken in the case of
merchandise which is to be classified
and appraised by means of samples, unless this requirement is waived by the
port director in accordance with section 499, Tariff Act of 1930, as amended
(19 U.S.C. 1499).

[Reserved]

§ 142.6 Invoice requirements.
(a) Contents. The commercial invoice,
or the documentation acceptable in
place of a commercial invoice in those
instances listed in § 141.83(d) of this
chapter, shall be furnished with the
entry and before release of the merchandise is authorized. The commercial invoice or other acceptable documentation shall contain:
(1) An adequate description of the
merchandise.
(2) The quantities of the merchandise.
(3) The values or approximate values
of the merchandise.
(4) The appropriate eight-digit subheading from the Harmonized Tariff
Schedule of the United States. If the
importer is uncertain of the appropriate subheading number, Customs
shall assist him at his request. The
port director may waive this requirement if he is satisfied that the information is not available at the time release of the merchandise is authorized.
(5) The name and complete address of
the foreign individual or firm who is
responsible for invoicing the merchandise, ordinarily the manufacturer/seller, but where the manufacturer is not
the seller, the party who sold the merchandise for export to the U.S., or
made the merchandise available for
sale.
(b) Information not required when filing
entry. In addition to the information
specified in paragraph (a) of this section, the commercial invoice or sub-

§ 142.8

Failure to file entry timely.

Merchandise for which timely entry
is not filed as required by § 142.2 shall
be treated in accordance with § 4.37 and
part 127 of this chapter.

Subpart B—Entry Summary
Documentation
§ 142.11

Entry summary form.

(a) CBP Form 7501. The entry summary must be on the CBP Form 7501, or
its electronic equivalent, unless a different form or format is prescribed
elsewhere in this chapter. CBP Form
7501, or its electronic equivalent, must
be used for merchandise formally entered for consumption, formally entered for warehouse, or rewarehouse in
accordance with § 144.11 of this chapter,
and formally entered temporarily
under bond under § 10.31 of this chapter.
The entry summary for merchandise
which may be entered free of duty in
accordance with § 10.1(g) or (h) may be
on CBP Form 3311, or its electronic
equivalent, instead of on a CBP Form
7501 (or its electronic equivalent). For
merchandise entitled to be entered

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U.S. Customs and Border Protection, DHS; Treasury
under an informal entry, see § 143.23 of
this chapter.
(b) Extra copies. The CBP may require
additional copies of the entry summary
if filed in paper.

issued under the basic importation and
entry bond for failure to deposit estimated duties, taxes and charges timely, as provided in such bond. ‘‘Prompt
action’’ means that the importer, within the time specified in a claim for liquidated damages, shall petition for relief or pay the amount claimed and, in
appropriate cases, file the entry summary documentation and deposit estimated duties, if any, or
(3) Has repeatedly delivered entry
summary documentation, which is incomplete or which contains erroneous
information.
(4) Is substantially or habitually delinquent in the payment of Customs
bills. See § 142.14.
(b) Special classes of merchandise—(1)
Quota-class merchandise. Quota-class
merchandise shall not be released upon
delivery of entry documentation before
presentation of:
(i) An entry summary for consumption with estimated duties attached; or
(ii) A withdrawal for consumption
with estimated duties attached; or
(iii) An entry summary for consumption, without the estimated duties attached, if the entry/entry summary information and a valid scheduled statement date have been successfully received by Customs via the Automated
Broker Interface. (See part 132 and
§ 24.25 of this chapter.)
(2) Other classes of merchandise. Entry
summary documentation, with estimated duties attached, or a withdrawal
for consumption with estimated duties
attached, or an entry summary for consumption, without the estimated duties attached if the entry/entry summary information and a valid scheduled statement date have previously
been transmitted to Customs via the
Automated Broker Interface (see § 24.25
of this chapter) shall be filed at the
time of entry before release of any
other merchandise of a class designated
by Customs Headquarters.
(c) [Reserved]
(d) Brokers; restriction. A broker shall
not circumvent an action taken under
this section by applying for release of

[CBP Dec. No. 15–14, 80 FR 61289, Oct. 13, 2015]

§ 142.12 Time for filing or submission
for preliminary review.
(a) At option of importer—(1) Filing.
Except as provided in § 142.13, the importer may file the entry summary
documentation at the time of entry in
which case the entry summary, with
estimated duties attached, shall serve
as both the entry and the entry summary.
(2) Submission for preliminary review. If
the importer intends to file the entry
summary documentation at the time of
entry, he may submit the entry summary documentation for preliminary
review before arrival of the merchandise, in accordance with § 141.63(a) of
this chapter. After preliminary review
is completed, the entry summary shall
be returned to the importer for filing
in accordance with paragraph (a)(1) of
this section.
(b) When required. If the importer is
not required to file the entry summary
documentation at the time of entry
under the provisions of § 142.13, or if he
does not elect to do so, the entry summary documentation shall be filed,
with estimated duties attached, within
10 working days after the time of
entry.
(c) Estimated duties. Estimated duties,
if any, shall be deposited in accordance
with the provisions of subpart G of part
141 of this chapter.

SPASCHAL on DSKJM0X7X2PROD with CFR

§ 142.13

§ 142.13 When entry summary must be
filed at time of entry.
(a) Authority of CBP. The CBP may
require that the entry summary documentation be filed and that estimated
duties, if any, be deposited at the time
of entry before the merchandise is released if the importer:
(1) Has failed repeatedly to file timely entry summary documentation
without justification,
(2) Has not taken prompt action to
settle a claim for liquidated damages
issued under § 142.15 for failure to file
entry summary documentation timely,
or a claim for liquidated damages

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