(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 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 the importer's merchandise in the broker's name and under the broker's bond.
[T.D. 79-221, 44 FR 46821, Aug. 9, 1979, as amended by T.D. 89-104, 54 FR 50498, Dec. 7, 1989; T.D. 93-37, 58 FR 30984, May 28, 1993; T.D. 95-77, 60 FR 50020, Sept. 27, 1995; CBP
Dec. No. 16-26, 81 FR 93020, Dec. 20, 2016]
Notes of Decisions
Am. Air Parcel Forwarding Co. v. United States, 515 F. Supp. 47 (Ct. Intl. Trade 1981).
“without justification”, under the terms of 19 C.F.R. § 142.13 , to file the proper entry documentation with Customs to warrant revocation of its immediate delivery privileges.”
United States v. Matthew Yip, 930 F.2d 142 (2d Cir. 1991).
“27, a refusal by customs to allow future release of the importer’s goods without payment at the time of release, 19 C.F.R. § 142.13 , and withdrawal of immediate delivery privileges, if any exist.”
Heraeus-Amersil, Inc. v. United States, 515 F. Supp. 770 (Ct. Intl. Trade 1981).
· cites it 2× “The issue presented to the court is the time when the increased duties determined to be due on liquidation must be paid to the Customs Service and whether the applica *773 bility of the “sanctions” imposed by the Customs Service requiring deposits of estimated duties on entry…”
United States v. Heraeus-Amersil, Inc., 69 C.C.P.A. 86 (C.C.P.A. 1982).
· cites it 3× “3 When appellee refused to pay, and instead filed a protest of the classification of the merchandise which resulted in the increased duties, the Customs Service invoked 19 CFR 142.13(b) and 142.14 to deny appellee the option of delaying payment of estimated duties due on its…”
Gallagher & Ascher Co. v. Simon, 687 F.2d 1067 (7th Cir. 1982).
“See 19 C.F.R. § 142.13 (a)(1) (1981). Accordingly, we hold that the present case is not moot.”
Phoenix Metal Co., Ltd. v. United States, 2024 CIT 68 (Ct. Intl. Trade 2024).
“Int'l Trade 2020); 19 C.F.R. § 142.13 ; see NOI at 9. Normally, an importer may file Customs Form (CF) 7501 with estimated duties attached up to 10 days after goods are entered into the economy.”
— 19 C.F.R. § 142.13(b) — 2 cases
Heraeus-Amersil, Inc. v. United States, 515 F. Supp. 770 (Ct. Intl. Trade 1981).
“The issue presented to the court is the time when the increased duties determined to be due on liquidation must be paid to the Customs Service and whether the applica *773 bility of the “sanctions” imposed by the Customs Service requiring deposits of estimated duties on entry…”
United States v. Heraeus-Amersil, Inc., 69 C.C.P.A. 86 (C.C.P.A. 1982).
“3 When appellee refused to pay, and instead filed a protest of the classification of the merchandise which resulted in the increased duties, the Customs Service invoked 19 CFR 142.13(b) and 142.14 to deny appellee the option of delaying payment of estimated duties due on its…”
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