19 C.F.R. § 142.23
Time limit for filing documentation after release
The applicable documentation described in § 142.22(b) shall be filed, and estimated duties, if any, shall be deposited, within 10 working days after the merchandise or any part of the merchandise is authorized for release under a special permit for immediate delivery or, for quota class merchandise within the quota period, whichever expires first.
Notes of Decisions
Cited in 1
case, 1991–1991 · leading case: United States v. Matthew Yip, 930 F.2d 142 (2d Cir. 1991).
United States v. Matthew Yip, 930 F.2d 142 (2d Cir. 1991). “19 C.F.R. § 142.23 (1990). Although importing companies routinely rely on customs brokers to act as their agents, secure safe passage through the maze of customs regulations, and pay the duties owed on their goods in the two-step process just described, the brokers are only the…”
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