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Federal regulations · Through 2026-08-25 · Newer source version available

19 CFR 142.15: Failure to file entry summary timely.

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Where this section sits in the code
  1. Title 19—Customs Duties
  2. CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY
  3. PART 142—ENTRY PROCESS
  4. Subpart B—Entry Summary Documentation

If the entry summary documentation is not filed timely, the port director shall make an immediate demand for liquidated damages in the entire amount of the bond in the case of a single entry bond. When the transaction has been charged against a continuous bond, the demand shall be for the amount that would have been demanded if the merchandise had been released under a single entry bond. Any application to cancel liquidated damages incurred shall be made in accordance with part 172 of this chapter.

Collected 2026-08-27T02:24:40Z. Source file · JSON

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