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 |
§ 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. |