§ 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 Center and 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 documentation.

§ 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 and Border Protection custody.