TITLE 19 - CUSTOMS DUTIES

CHAPTER I - BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY

PART 143 - SPECIAL ENTRY PROCEDURES

subpart c - INFORMAL ENTRY

143.28 - Deposit of duties and release of merchandise.

Unless statement processing and ACH are used pursuant to 24.25 of this chapter, the estimated duties and taxes, if any, shall be deposited at the time the entry is presented and accepted by a Customs Officer, whether at the customhouse or elsewhere. If upon examination of the merchandise further duties or taxes are found due, they shall be deposited before release of the merchandise by Customs. When the entry is presented elsewhere than where the merchandise is to be examined, the permit copy shall be delivered through proper channels to the Customs officer who will examine the merchandise.

[T.D. 73175, 38 FR 17463, July 2, 1973, as amended by T.D. 89104, 54 FR 50499, Dec. 7, 1989]