Designation of Customs ports in which power of Certified copies of power of attorney. Liens for freight, charges, or contribution in gen- Authority: 19 U.S.C. 66, 1448, 1484, 1624. Subpart F also issued under 19 U.S.C. 1481; Subpart G also issued under 19 U.S.C. 1505; Section 141.1 also issued under 11 U.S.C. 507(a)(7)(F), 31 U.S.C. Section 141.4 also issued under 19 U.S.C. 1202 (General Note 3(e); Chapter 86, Additional U.S. Note 1; Chapter 89, Additional U.S. Note 1; Chapter 98, Subchapter III, U.S. Notes 3 and 4; Harmonized Tariff Schedule of the United States), 1498; Section 141.88 also issued under 19 U.S.C. 1401a(d), 1402(f); Section 141.90 also issued under 19 U.S.C. 1487; Section 141.112 also issued under 19 U.S.C. 1564; Section 141.113 also issued under 19 U.S.C. 1499, 1623. Source: T.D. 73-175, 38 FR 17447, July 2, 1973, unless otherwise noted. § 141.0 Scope. This part sets forth general requirements and procedures for the entry of imported merchandise, except entries under carnet, and entries for transportation in bond or exportation, for foreign-trade zones, or for trade fairs, which are covered in parts 114, 18, 146, and 147 of this chapter. More specific requirements and procedures in addition to those in this part are set forth in parts 143, 144, and 145 of this chapter for consumption, appraisement and informal entries, for warehouse entries, and for mail entries. § 141.0a Definitions. Unless the context requires otherwise or a different definition is prescribed, the following terms shall have the meanings indicated when used in connection with the entry of merchandise: (a) Entry. "Entry" means that documentation required by §142.3 of this chapter to be filed with the appropriate Customs officer to secure the release of imported merchandise from Customs custody, or the act of filing that documentation. "Entry" also means that documentation required by §181.53 of this chapter to be filed with Customs to withdraw merchandise from a duty-deferral program in the United States for exportation to Canada or Mexico or for entry into a dutydeferral program in Canada or Mexico. (b) Entry summary. "Entry summary" means any other documentation necessary to enable Customs to assess duties, and collect statistics on imported merchandise, and determine whether other requirements of law or regulation are met. (c) Submission. "Submission" means the voluntary delivery to the appropriate Customs officer of the entry summary documentation for preliminary review or of entry documentation for other purposes. (d) Filing. "Filing" means: (1) The delivery to Customs of the entry documentation required by section 484(a), Tariff Act of 1930, as amended (19 U.S.C. 1484(a)), to obtain the release of merchandise, or (2) The delivery to Customs, together with the deposit of estimated duties, of the entry summary documentation required to assess duties, collect statistics, and determine whether other requirements of law and regulation are met, or (3) The delivery to Customs, together with the deposit of estimated duties, of the entry summary documentation which shall serve as both the entry and the entry summary. (e) Presentation. "Presentation" is used only in connection with quota-class merchandise and is defined in §132.1(d) of this chapter. (f) Entered for consumption. "Entered for consumption" means that an entry summary for consumption has been filed with Customs in proper form, with estimated duties attached. "Entered for consumption" also means the necessary documentation has been filed with Customs to withdraw merchandise from a duty-deferral program in the United States for exportation to Canada or Mexico or for entry into a dutydeferral program in Canada or Mexico (see §181.53 of this chapter). (g) Entered for warehouse. "Entered for warehouse" means that an entry summary for warehouse has been filed with Customs in proper form. (h) Entered temporarily under bond. "Entered temporarily under bond" means that an entry summary supporting a temporary importation under bond has been filed with Customs in proper form. (i) Released conditionally. "Released conditionally" means any release from Customs custody before liquidation. [T.D. 79–221, 44 FR 46816, Aug. 9, 1979, as amended by T.D. 84-213, 49 FR 41184, Oct. 19, 1984; T.D. 96–14, 61 FR 2911, Jan. 30, 1996] Subpart A-Liability for Duties and § 141.1 Liability of importer for duties. (a) Time duties accrue. Duties and the liability for their payment accrue upon imported merchandise on arrival of the importing vessel within a Customs port with the intent then and there to unlade, or at the time of arrival within the Customs territory of the United States if the merchandise arrives otherwise than by vessel, unless otherwise specially provided for by law. (b) Payment of duties (1) Personal debt of importer. The liability for duties, both regular and additional, attaching on importation, constitutes a personal debt due from the importer to the United States which can be discharged only by payment in full of all duties legally accruing, unless relieved by law or regulation. Payment to a broker covering duties does not relieve the importer of liability if the duties are not paid by the broker. The liability may be enforced notwithstanding the fact that an erroneous construction of law or regulation may have enabled the importer to pass his goods through the customhouse without payment. Delivery of a Customs bond with an entry is solely to protect the revenue of the United States and does not relieve the importer of liabilities incurred from the importation of merchandise into the United States. (2) Means of payment. An importer or his agent may pay Customs by using any of the applicable means provided in §24.1(a). (3) Methods of payment. An importer may pay duties either: (i) Directly to Customs whether or not a licensed customhouse broker is used; or (ii) Through a licensed customhouse broker. When an importer uses a broker and elects to pay by check or bank draft, the importer may issue the broker either: (A) One check or bank draft payable to the broker covering both duties and the broker's fees and charges, in which case the broker shall pay the duties to Customs on behalf of the importer, or (B) Separate checks or bank drafts, one covering duties payable to the "U.S. Customs Service," for transmittal by the broker to Customs, and the other covering the broker's fees and charges. The importer's check or bank draft for duties shall be delivered to Customs by the broker. (c) Claim against estate of importer. The claim of the Government for unpaid duties against the estate of a deceased or insolvent importer has priority over obligations to creditors other than the United States. To the extent that a broker or a surety pays duties on behalf of an importer which files for bankruptcy protection, the broker or surety shall be |