Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 19 - Customs Duties |
Chapter I - U.S. Customs and Border Protection, Department of Homeland Security; Department of the Treasury |
Part 141 - Entry of Merchandise |
Subpart A - Liability for Duties and Requirement To Enter Merchandise |
§ 141.4 - Entry required.
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§ 141.4 Entry required.
(a) General. All merchandise imported into the United States is required to be entered, unless specifically excepted.
(b) Exceptions. The following are the exceptions to the general rule:
(1) The exemptions listed in General Note 3(e) to the Harmonized Tariff Schedule of the United States (HTSUS).
(2) Vessels (not including vessels classified in headings 8903 and 8907 and subheadings 8905.90.10 and 8906.00.10 or in Chapter 98, HTSUS, such as under subheadings 9804.00.35 or 9813.00.35). See also Chapter 89, Additional U.S. Note 1, HTSUS.
(3) Instruments of international traffic described in § 10.41a and § 10.41b(b) of this chapter, under the conditions provided for in those sections. See also Chapter 98, Subpart III, U.S. Notes 3 and 4, HTSUS.
(4) Railway locomotives classified in heading 8601 or 8602, HTSUS, and freight cars classified in heading 8606, HTSUS, on which no duty is owed (see paragraph (d) of this section). See Chapter 86, Additional U.S. Note 1, HTSUS; see also 19 CFR part 123 for reporting requirements for railway equipment brought into the United States from Canada or Mexico.
(c) Undeliverable articles. The exemption from entry for undeliverable articles under General Note 3(e), HTSUS, is subject to the following conditions:
(1) The person claiming the exemption must submit a certification (documentary or electronic) that:
(i) The merchandise was intended to be exported to a foreign country;
(ii) The merchandise is being returned within 45 days of departure from the United States;
(iii) The merchandise did not leave the custody of the carrier or foreign customs;
(iv) The merchandise is being returned to the United States because it was undeliverable to the foreign consignee; and
(v) The merchandise was not sent abroad to receive benefit from, or fulfill obligations to, the United States as a result of exportation.
(2) Upon request by CBP, the person claiming the exemption shall provide evidence required to support the claim for exemption.
(d) Railway locomotives and freight cars. For railway locomotives and freight cars described in Additional U.S. Note 1 of Chapter 86, HTSUS, to be excepted and released in accordance with paragraph (b)(4) of this section, the importer must first file a bond on CBP Form 301, containing the bond conditions set forth in either § 113.62 or 113.64 of this chapter.
(e) Informal entry. Merchandise qualifying for informal entry by regulation, pursuant to 19 U.S.C. 1498, is exempt from formal entry under 19 U.S.C. 1484 and this part, but must be entered as required under applicable regulations (see part 143, subpart C, and §§ 10.151 through 10.153, 128.24, 145.31, 145.32, 148.12, 148.13, 148.51, and 148.62 of this chapter).
[T.D. 94-51, 59 FR 30295, June 13, 1994]