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141.61 Completion of entry papers.
arrival of merchandise,
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. 141,16 Disposition of documents, 141,17 Entry by nonresident consignee, 141,18 Entry by nonresident corporation, 141.19 Declaration on entry. 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 nonresident corpora
tions. 141.38 Resident corporations, 141.39 Partnerships. 141,40 Trusteeships. 141.41 Surety on Customs bonds, 141,42 Protests, 141.43 Delegation to subagents, 141.44 Designation of Customs districts in which power
of attorney is valid, 141,45 Certified copies of power of attorney. 141.46 Power of attorney retained by customhouse broker,
141.81 Invoice for each shipment,
a period of 10 days,
Subpart Go-DEPOSIT OF ESTIMATED DUTIES
141.101 Time of deposit,
Subpart H--RELEASE OF MERCHANDISE
Subpart Do-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,
141.111 Carrier's release order.
Authority: R.S, 251, as amended, secs, 448, 484, 624, 46 Stat. 714, as amended,
722, as amended, 759; 19 U.S.C. 66, 1448, 1484, 1624. Subpart B also issued
This part sets forth general requirements and procedures for the entry of TD 73–175. 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.
Subpart A-- LIABILITY FOR DUTIES AND REQUIREMENT
TO ENTER MERCHANDISE
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) Personal debt of importer. The liability for duties, both regular and addi. tional, attaching on importation constitutes a personal debt due from the importer to the United States which can be discharged only by payments in full of all duties legally accruing, unless relieved by law or regulation. It may be enforced not. withstanding the fact that an erroneous construction of law or regulation may have enabled the importer to pass his goods through the customhouse without such payment.
(c) Prior claim against importer's estate. The Government's claim for unpaid duties against the estate of a deceased or insolvent importer has priority over obligations to creditors other than the United States.
(d) Lien against merchandise. The liability for duties also constitutes a lien upon the merchandise imported which may be enforced while such merchandise is in the custody or subject to the control of the United States.
(e) States and their instrumentalities. Neither the States nor their instrumentalities are entitled to any constitutional exemption from the payment of Customs duties.
(f) Unordered merchandise. There shall be no liability for the payment of duties on the part of anyone to whom merchandise is consigned without his authority, if he refuses it. Such merchandise shall be treated as unclaimed (see Part 20 of this chapter). (R.S. 3466, 3467, as amended; 31 U.S.C. 191, 192)
141,2 Liability for duties on reimportation,
Dutiable merchandise imported and afterwards exported, even though duty thereon may have been paid on the first importation, is liable to duty on every subsequent importation into the Customs territory of the United States, but this does not apply to the following:
(a) Personal and household effects taken abroad by a resident of the United States and brought back on his return to this country (see section 148.31 of this chapter);
(b) Professional books, implements, instruments, and tools of trade, occupation, or employment taken abroad by an individual and brought back on his return to this country (see section 148,53 of this chapter);
(c) Automobiles and other vehicles taken abroad for noncommercial use (see section 148.32 of this chapter);
(d) Metal boxes, casks, barrels, carboys, bags, quicksilver flasks or bottles, metal drums, or other substantial outer containers exported from the United States empty and returned as usual containers or coverings of merchandise, or exported filled with products of the United States and returned empty or as the usual containers or coverings of merchandise (see section 10.7(b), (c), (d), and (e) of this chapter);
(e) Articles exported from the United States for repairs or alterations, which may be returned upon the payment of duty on the value of repairs or alterations at the rate or rates which would otherwise apply to the articles in their repaired or altered conditions (see section 10.8 of this chapter);
(f) Articles exported for exhibition under certain conditions (see sections 10.66 and 10.67 of this chapter);
(g) Domestic animals taken abroad for temporary pa sturage purposes and returned within 8 months (see section 10.74 of this chapter);
(h) Articles exported under lease to a foreign manufacturer (see section 10.108 of this chapter); or
(i) Any other reimported articles for which free entry is specifically provided.
141.3 Liability for duties includes liability for taxes.
The importer's liability for duties includes a liability for any internal revenue taxes which attach upon the importation of merchandise, unless otherwise provided by law or regulation.
141.4 Entry required.
Entry, as required by section 484(a), Tariff Act of 1930, as amended (19 U.S.C. 1484(a)), shall be made of every importation, whether free or dutiable and regardless of value, except for:
(a) The intangibles listed in general headnote 5, Tariff Schedules of the United States (19 U.S.C. 1202); and
(b) Articles specifically exempted by law or regulations from the requirement for entry. (Sec, 498, 46 Stat. 728, as amended; 19 U.S.C. 1498)
141.5 Time limit for entry.
Merchandise for which entry is required shall be entered by the consignee TD 77-12. within 5 working days after the entry of the importing vessel or report of the vehicle, or after the arrival at the port of destination in the case of merchandise transported in bond, unless a longer time is authorized by law or regulation, or by the district director in writing. Merchandise for which timely entry is not made shall be treated in accordance with section 4,37 and Part 127 of this chapter,
Subpart B--RIGHT TO MAKE ENTRY AND DECLARATIONS ON ENTRY
141,11 Evidence of right to make entry for importations by common
(a) Merchandise not released directly to carrier. Except where merchandise is released directly to the carrier in accordance with paragraph (b) of this section, one of the following types of evidence of the right to make entry shall be filed in connection with the entry of merchandise imported by common carrier:
(1) A bill of lading presented by the holder thereof, properly endorsed when endorsement is required under the law. A nonnegotiable bill of lading may not be endorsed by the named consignee to give someone else the right to make entry. If the person making entry intends to use the original bill of lading to obtain a duplicate bill of lading or carrier's certificate from the carrier, such exchange shall be made before the entry is filed, and the duplicate bill of lading or carrier's certificate shall be used to make entry in accordance with subparagraph (3) or (4) of this paragraph.
(2) An extract from a bill of lading certified to be genuine by the carrier bringing the merchandise to the port of entry. District directors shall not certify extracts from bills of lading.
(3) A certified duplicate bill of lading, with the carrier's certificate being in substantially the following form:
DUPLICATE BILL OF LADING CERTIFICATE
19The undersigned carrier, bringing the within described merchandise to this port, hereby certifies that this signed copy of the bill of lading is genuine and may be used for the purpose of making Customs entry as provided for in section 484(1). Tariff Act of 1930.
(Name of carrier)
(4) A carrier's certificate, which may be executed on the official entry form, on Customs Form 7529, or, in appropriate cases, by means of a rubberstamped or typewritten combined carrier's certificate and release order with one signature on a copy of the bill of lading, airway bill, shipping receipt, or
other comparable document. The rubber-stamped or typewritten certificate shall be in substantially the following form, which may be varied to include any of the qualifications on release shown in section 141.111(d):
Date The undersigned carrier, to whom or upon whose order the articles described herein or in the attached document must be released, hereby certifies that the consignee named in this document is the owner or consignee of such articles within the purview of section 484(h), Tariff Act of 1930, In accordance with the provisions of section 484(1). Tariff Act of 1930, authority is hereby given to release the articles covered by the aforementioned staternent to such consignee,
(Name of carrier)
(5) A blanket carrier's certificate on an appropriately modified Customs Form 7529, covering any or all shipments which will arrive at the port on the carrier's conveyances during the period specified in the certificate.
(6) A shipping receipt or other document presented in lieu of a bill of lading shall be accepted as authority for making entry only if it bears a carrier's certificate in accordance with subparagraph (4) of this paragraph, or if entry is made by the actual consignee in person or in his name by a duly authorized agent,
(b) Merchandise released directly to carrier. Where, in accordance with subsection (j) of section 484, Tariff Act of 1930, as amended (19 U.S.C. 1484), merchandise is released from Customs custody (either under immediate delivery procedures in accordnace with the provisions of Part 142 of this chapter, or after an entry has been made and estimated duties deposited, where appropriate), to the carrier by whom the merchandise was brought to the port, the delivery of the merchandise by the carrier to the person making entry and depositing the the estimated duties shall be deemed to be the certification required by sube section (h), section 484, Tariff Act of 1930. Customs responsibility under this optional entry procedure is limited to the collection of duties, and constitutes no representation whatsoever regarding the right of any person to obtain possession of the merchandise from the carrier. Consequently, no Customs official shall be liable to any person in respect to the delivery of merchandise released from Customs custody in accordance with the provisions of this paragraph. (Sec. 484, 46 Stat, 722, as amended; 19 U.S.C. 1484)
141.12 Right to make entry of importations by other than common carrier.
When merchandise is not imported by a common carrier, possession of the merchandise at the time of arrival in the United States shall be deemed sufficient evidence of the right to make entry.
141,13 Right to make entry of abandoned or salvaged merchandise.
Underwriters of abandoned merchandise or salvors of merchandise saved from a wreck who are unable to produce a bill of lading, certified duplicate bill of lading, or carrier's certificate shall produce evidence satisfactory to the district director of their right to act.
141,14 Deceased or insolvent consignees and court-appointed administrators.
The executor or administrator of the estate of a deceased consignee, the receiver or other legal representative of an insolvent consignee, or the representative appointed in any action or proceeding at law to act for a consignee shall not be permitted to make entry unless he shall produce a duly endorsed bill of lading, a carrier's certificate, or a duplicate bill of lading, executed in accordance with subsection (h) or (i) of section 484, Tariff Act of 1930, as amended (19 U.S.C. 1484), showing him to be the consignee for Customs purposes.
141.15 Bond for production of bill of lading.
(a) When appropriate. If the person desiring to make entry is unable at that time to present a bill of lading or other evidence of right to make entry in accordance with section 141,1l, the district director may accept a bond for the production of a bill of lading under the provisions of section 484(c), Tariff Act