C.F.R. » Title 19 » CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY › PART 144—WAREHOUSE AND REWAREHOUSE ENTRIES AND WITHDRAWALS › Subpart B—Requirements and Procedures for Warehouse Entry

19 C.F.R. § 144.12

Contents of entry summary; estimated duties

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The entry summary, Customs Form 7501, or its electronic equivalent shall show the value, classification, and rate of duty as approved by the Center director at the time the entry summary is filed. However, no deposit of estimated duties shall be required until the merchandise is withdrawn for consumption.

[T.D. 79-221, 44 FR 46828, Aug. 9, 1979, as amended by T.D. 84-129, 49 FR 23168, June 5, 1984; CBP Dec. 15-14, 80 FR 61290, Oct. 13, 2015; CBP Dec. No. 16-26, 81 FR 93020, Dec. 20, 2016]
Notes of Decisions
Cited in 1 case, 2015–2015 · leading case: R.J. Reynolds Tobacco Co. v. United States Dep't of Agric., 130 F. Supp. 3d 356 (D.D.C. 2015).
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R.J. Reynolds Tobacco Co. v. United States Dep't of Agric., 130 F. Supp. 3d 356 (D.D.C. 2015). “162, and Customs Form 7501 is a general "entry summary,” 19 C.F.R. § 144.12 , on which importers describe products they are importing.”
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