{"data":{"id":"us/19-cfr-142.24","jurisdiction":"us","citation":"19 CFR 142.24","heading":"Special permit.","body":"(a) Conditions for issuance. At the discretion of the port director, a special permit for immediate delivery may be issued on Customs Form 3461, or its electronic equivalent, appropriately modified, for a class or classes of merchandise particularly described in the application for the permit.\n(b) Notation of value for each shipment. When applying for the release of a shipment of merchandise under a special permit for immediate delivery, the importer shall note a value for the shipment on the documentation presented. The value so noted shall not be less than the invoice value.","path":["Title 19—Customs Duties","CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY","PART 142—ENTRY PROCESS","Subpart C—Special Permit for Immediate Delivery"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-19.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:40Z","sha256":"2277c20b87d893b3289475552637fdad0098607b48e3351d1a9124e22e7513cd","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-142.23","next":"us/19-cfr-142.25"},"notice":"GroundRules: Original legal text. Not legal advice."}