PART 141 -- ENTRY OF MERCHANDISE
Sec.
Subpart A -- Liability for Duties and Requirement To Enter Merchandise
141.1 Liability of importer for duties.
141.2 Liability for duties on reimportation.
141.3 Liability for duties includes liability for taxes.
Subpart B -- Right to Make Entry and Declarations on Entry
141.11 Evidence of right to make entry for importations by common carrier.
141.12 Right to make entry of importations by other than common carrier.
141.13 Right to make entry of abandoned or salvaged merchandise.
141.14 Deceased or insolvent consignees and court-appointed administrators.
141.15 Bond for production of bill of lading or air waybill.
141.16 Disposition of documents.
141.17 Entry by nonresident consignee.
141.18 Entry by nonresident corporation.
141.20 Actual owner's declaration and superseding bond of actual owner.
Subpart C -- Powers of Attorney
141.31 General requirements and definitions.
141.32 Form for power of attorney.
141.33 Alternative form for noncommercial shipment.
141.34 Duration of power of attorney.
141.35 Revocation of power of attorney.
141.36 Nonresident principals in general.
141.37 Additional requirements for non-resident corporations.
141.41 Surety on Customs bonds.
141.43 Delegation to subagents.
141.44 Designation of Customs ports in which power of attorney is valid.
141.45 Certified copies of power of attorney.
141.46 Power of attorney retained by customhouse broker.
Subpart D -- Quantity of Merchandise To Be Included In an Entry
141.51 Quantity usually required to be in one entry.
141.52 Separate entries for different portions.
141.53 Procedure for separate entries.
141.54 Separate entries for consolidated shipments.
141.55 Single entry summary for shipments arriving under one transportation entry.
141.56 Single entry summary for multiple transportation entries consigned to the same consignee.
Subpart E -- Presentation of Entry Papers
141.61 Completion of entry and entry summary documentation.
141.62 Place and time of filing.
141.63 Submission of entry summary documentation for preliminary review.
141.64 Review and correction of entry and entry summary documentation.
141.66 Bond for missing documents.
141.67 Recall of documentation.
141.69 Applicable rates of dty.
Subpart F -- Invoices
141.81 Invoice for each shipment.
141.82 Invoice for installment shipments arriving within a period of 10 days.
141.83 Type of invoice required.
141.84 Photocopies of invoice for separate entries of same shipment.
141.86 Contents of invoices and general requirements.
141.87 Breakdown on component materials.
141.89 Additional information for certain classes of merchandise.
141.90 Notation of tariff classification and value on invoice.
141.91 Entry without required invoice.
141.92 Waiver of invoice requirements.
Subpart G -- Deposit of Estimated Duties
141.101 Time of deposit.
141.102 When deposit of estimated duties, estimated taxes, or both not required.
141.103 Amount to be deposited.
141.104 Computation of duties.
141.105 Voluntary deposit of additional duties.
Subpart H -- Release of Merchandise
141.111 Carrier's release order.
141.112 Liens for freight, charges, or contribution in general average.
141.113 Recall of merchandise released from Customs custody.