{"data":{"id":"us/19-cfr-142.27","jurisdiction":"us","citation":"19 CFR 142.27","heading":"Failure to file documentation timely.","body":"If the applicable Customs documentation set forth in § 142.22(b) is not filed within the time provided in § 142.23, the port director shall make an immediate demand for liquidated damages in the 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 for cancellation of liquidated damages incurred shall be made in accordance with part 172 of this chapter.","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":"0fa1025b64aa641a2d3d3716cf59742729336361b899c3c69fb114d09003350a","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-142.26","next":"us/19-cfr-142.28"},"notice":"GroundRules: Original legal text. Not legal advice."}