Estimated duties shall either be deposited with the Customs officer designated to receive the duties at the time of the filing of the entry documentation or the entry summary documentation when it serves as both the entry and entry summary, or be transmitted to Customs according to the statement processing method as described in § 24.25 of this chapter, except in the following cases:
(a) Merchandise released under entry documentation. In the case of merchandise released under the entry documentation listed in § 142.3 of this chapter before filing of the entry summary, deposit of estimated duties shall be made at the time the entry summary is filed unless the merchandise is entered for warehouse. If the merchandise is entered for warehouse, estimated duties shall be deposited in accordance with paragraph (b) of this section.
(b) Warehouse entry. In the case of merchandise entered for warehouse, deposit of estimated duties shall be made at the time the withdrawal for consumption is presented.
(c) Informal mail entry. In the case of merchandise entered under an informal mail entry, duties shall be paid to the postal employee at the time he delivers the merchandise to the addressee (see part 145 of this chapter).
(d) Appraisement entries. In the case of merchandise entered under an appraisement entry, deposit of estimated duties shall be made immediately after notification by the appropriate Customs officer of the amount of duties due.
(e) Entry for transportation or under bond. No deposit of estimated duties is applicable in the case of merchandise entered for transportation or temporarily imported under bond, entered for permanent exhibition under bond, entered for a trade fair under bond or entered under bond for similar reasons.
[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 79-221, 44 FR 46821, Aug. 9, 1979; T.D. 84-213, 49 FR 41184, Oct. 19, 1984; 49 FR 44867, Nov. 9, 1984; T.D. 89-104, 54 FR 50498, Dec. 7, 1989]
Notes of Decisions
Belgium v. United States, 551 F.3d 1339 (Fed. Cir. 2009).
· cites it 2× “2007) (citing 19 C.F.R. §§ 141.101 , 141.103, 159.1). Entries that have been liquidated cannot be subjected to additional duties.”
Travenol Labs., Inc. v. United States, 118 F.3d 749 (Fed. Cir. 1997).
· cites it 2× “4 19 C.F.R. § 141.101 (1996). At some later time, Customs reviews the entry and makes its final determination as to whether the amount of duty deposited is correct—i.”
Erwin Hymer Grp. N. Am., Inc. v. United States, 930 F.3d 1370 (Fed. Cir. 2019).
“19 C.F.R. §§ 141.101 -03. Customs later liquidates the entries, meaning it conducts a "final computation or ascertainment of duties on entries for consumption or drawback entries.”
Sunpreme Inc. v. United States, 145 F. Supp. 3d 1271 (Ct. Intl. Trade 2016).
“-When merchandise is imported, the importer deposits with CBP an amount equal to the duties that, the port director estimates will be owed when the entries of merchandise are "liquidated,” See 19 C.F.R. §§ 141.101 , 141.103, 159.1. "Liquidation” is defined as "the final…”
Thyssenkrupp Steel N. Am., Inc. v. United States, 886 F.3d 1215 (Fed. Cir. 2018).
“§§ 1505 (a), 1673e(a)(3), 1673g(a) ; 19 C.F.R. §§ 141.101 , 141.103. Final determination of the amount of liability for antidumping duties typically occurs later.”
Mukand Int'l, Ltd. v. United States, 502 F.3d 1366 (Fed. Cir. 2007).
“If the Department of Commerce determines that foreign goods are being sold at “less than fair value,” as calculated under a statutory formula, see 19 U.S.C. § 1677b, and if the International Trade Commission finds that such sales are injuring or threatening to injure a domestic…”
New Zealand Lamb Co., Inc. v. United States, 40 F.3d 377 (Fed. Cir. 1994).
“V 1993); 19 C.F.R. § 141.101 (1994). The deposit serves as a security that the government will be paid the required duties when they are finally determined.”
United States v. Goodman, 572 F. Supp. 1284 (Ct. Intl. Trade 1983).
“See 19 CFR §§ 141.101 (a) and 142.12(b). In the absence of a statutory provision to the contrary, an award of prejudgment interest is a matter left to the sound discretion of the trial court, is governed by considerations of equity and fairness, and is awarded to make the…”
Old Repub. Ins. v. United States, 645 F. Supp. 943 (Ct. Intl. Trade 1986).
“II 1984) and 19 C.F.R. § 141.101 (1985), then a demand for this amount may be made on the surety prior to liquidation.”
United States v. Deladiep, Inc., 2017 CIT 108 (Ct. Intl. Trade 2017).
“See 19 C.F.R. §§ 141.101 , 141.103.' 7 .. Customs issued the request for information after Defendants’ customs broker, Pacific Century Customs Services, filed a post entry amendment form requesting to change an alleged calculation error concerning the declared value of the…”
Sunpreme Inc. v. United States, 190 F. Supp. 3d 1185 (Ct. Intl. Trade 2016).
“” See 19 C.F.R. §§ 141.101 , 141.103 (2015). "Liquidation” is defined as "the final computation or ascertainment of duties on entries for consumption or drawback entries.”
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