produce may be examined at the imeporter's premises, those portions with out commercial value segregated in accordance with the provisions of 218158.11(b) of this chapter, and the balance entered for consumption or transported in bond under an entry for immediate transportation without appraisement or an entry for transportation and exportation. Merchandise for which a special permit has been issued under the provisions of this paragraph shall be considered to remain in Customs custody. (Secs. 552, 553, and 623, 46 Stat. 742, as amended (19 U.S.C. 1552, 1553, 1623)) [T.D. 73-175, 38 FR 17461, July 2, 1973, as amended by T.D. 76-220, 41 FR 33248, Aug. 9, 1976] § 142.3 Term special permit. (a) Conditions for issuance. If the district director is satisfied that circumstances warrant such action, a term special permit for immediate delivery may be issued for a class or classes of merchandise particularly described in the application for such permit to be imported during a period not to exceed 1 year. (b) Notation of value for each shipment. When applying for the release of a shipment of merchandise under a term special permit for immediate delivery, the importer shall note a value for the shipment on the document presented. The value so noted shall not be less than the invoice value. $142.4 Bond. Except as provided in § 10.101(d) of this chapter, no special permit for im!mediate delivery shall be issued until there has been filed a bond, with an approved corporate surety, of one of the following types: (a) A single entry bond on Customs Form 7551, with the amount of the bond determined in accordance with § 113.14(g)(1) of this chapter. When any of the imported merchandise is subject to a tariff-rate quota and is to be released at a time when the applicable quota is filled, the full rates shall be used in computing the estimated duties to determine the amount of the bond. (b) A term bond on Customs Form 7553, with the amount of the bond determined in accordance with § 113.14(g)(2) of this chapter. One term bond may be filed in connection with several applications for special permits to be filed during a period of not more than 1 year, or in connection with an application for a term special permit. (c) A general term bond on Customs Form 7595. (Secs. 623, 46 Stat. 759, as amended; 19 U.S.C. 1623) [T.D. 73-175, 38 FR 17461, July 2, 1973, as amended by T.D. 74-227, 39 FR 32023, Sept. 4, 1974; T.D. 77-23, 42 FR 2312, Jan. 11, 1977] If there is available sufficient information as to the quantities and values of the merchandise for a proper estimation of the duties and taxes which will be payable, there may be deposited with the application for a special permit all the papers, including an entry bond, in proper form for making entry for consumption. However, deposit of estimated duties shall not be permitted until after the merchandise has arrived within the limits of the port of entry, and such deposit shall be made only during the hours in which an entry could be presented in accordance with § 141.62 of this chap ter. § 142.6 Examination and release of mer chandise. (a) Invoice required for examination. Examination and release of merchandise under a special permit for immediate delivery shall not be made unless the examining officer has been furnished an invoice, waybill, or other satisfactory document setting forth an adequate description of the merchandise and the quantities thereof, together with the values or approximate values thereof when values are needed for the purpose of examination. If the merchandise is to be released under a term special permit, such invoice or other document shall also show the term special permit number. (b) Examination required before release. No merchandise shall be released under a special permit for immediate delivery until it has been examined, or until adequate samples have been taken in the case of merchandise which is to be classified and appraised by means of samples. § 142.7 Suspension of immediate delivery privileges. (a) For failure to make timely entry. The district director may discontinue allowing the immediate delivery of merchandise for an importer who has repeatedly failed to make timely entry without sufficient justification, or who has not taken prompt action to settle a claim for liquidated damages issued under § 142.15 for failure to make timely entry. "Prompt action" means that the importer shall, within the time specified in the claim for liquidated damages, petition for relief or pay the amount claimed, and in appropriate cases shall also file entry (including deposit of estimated duties). (b) For failure to pay Customs bills. Immediate delivery privileges may be suspended for an importer who is substantially or habitually delinquent on Customs bills issued him, in accordance with the following procedures: (1) The importer shall be advised in writing by the Customs region in which he is substantially or habitually delinquent on Customs bills issued him that his immediate delivery privileges have been suspended in that region. The notice of suspension will state the reason for such action and will further advise the importer that, if payment of all Customs bills on which he is delinquent is not made within 10 working days from the date of notice of suspension, the importer's immediate delivery privileges shall also be suspended in every other Customs region. (2) If the importer pays all of the Customs bills on which he is delinquent within 10 working days after the date of the notice of suspension, the suspension shall be lifted and the importer's immediate delivery privileges reinstated. (3) If the importer has not paid all of the Customs bills on which he is de linquent within 10 working days after the date of the notice of suspension, the importer's immediate delivery privileges shall also be suspended in every other Customs region. This suspension shall remain in effect in all ports of entry until notification is re⚫ceived from the Commissioner of Customs or his designee that the importer's immediate delivery privileges have been reinstated. (4) Brokers shall not be permitted to circumvent the suspension in effect in one Customs region by applying in that or any other region for immediate delivery of the suspended importer's merchandise in their name and under their bond. [T.D. 73-175, 38 FR 17461, July 2, 1973, as amended by T.D. 76-78, 41 FR 10603, Mar. 12, 1976] Subpart B-Entry of Merchandise § 142.11 Time limit for making entry after release of merchandise. (a) Usual limit. Except as otherwise provided for certain quota merchandise in paragraphs (b) and (c) of this section, entry shall be made (including deposit of estimated duties) within 10 days after the day on which the merchandise or any portion thereof is first released under a special permit. (b) Tariff-rate quota merchandise. Merchandise subject to a tariff-rate quota, which is released at a time when the applicable quota is filled, must be entered (including deposit of estimated duties) not later than midnight on the last day before the applicable quota again opens. No extension beyond that midnight shall be granted. (c) Absolute quota merchandise. When merchandise is subject to an absolute (quantitative) quota which is nearing fulfillment and the approval of the Commissioner of Customs is required in accordance with § 12.50(e) of this chapter before release of the merchandise, the entry shall be made (including deposit of estimated duties) within 5 days after the date of the Commissioner's approval. (d) Computing time limits. In computing the 10-day and 5-day limits in paragraphs (a) and (c) of this section, the day of release, Saturday, Sunday, and holidays shall be excluded. § 142.12 Examination invoice to be filed with entry. When an invoice was furnished for use by the examining officer in accordance with § 142.6(a), such invoice shall be returned after examination to the importer who shall use it to make entry. § 142.13 Entry permit not required. No entry permit on Customs Form │7501-A or 5119-A is required to accompany an entry for merchandise released under a special permit for immediate delivery. § 142.14 Entry not required for merchandise found to be prohibited. (a) Exportation or destruction of prohibited merchandise. If merchandise imported under a special permit for immediate delivery is found to be prohibited, entry under § 142.11 is not required: Provided, that either: (1) The merchandise is exported or destroyed under Customs supervision within the time limit for entry specified in § 142.11, or (2) An entry for exportation or application to destroy is made within such time limit and the exportation or destruction is promptly accomplished. (b) Procedures for exportation or destruction. Exportation or destruction of prohibited merchandise in accordance with paragraph (a) of this section shall be made under the same procedures as exportation or destruction of prohibited merchandise covered by a consumption entry with remission or refund of duties (see §§ 158.41 and 158.45(c) of this chapter). (c) Notation on exportation entry. A direct export or transportation and exportation entry made for prohibited merchandise for which no formal or informal entry for consumption has been filed shall be conspicuously stamped or imprinted with the legend: PROHIBITED MERCHANDISE; NO OTHER ENTRY FILED. (Sec. 558, 46 Stat. 744, as amended; 19 U.S.C. 1558) § 142.15 Failure to make timely entry. If entry, when required, is not timely made, the district director shall make an immediate demand for liquidated damages in the entire amount of the bond in the case of a single entry bond. When the transaction has been charged against a term 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. § 142.16 Other procedures applicable. Merchandise released under a special permit for immediate delivery is subject to the same procedures as all other imported merchandise, except where more specific procedures are set forth in this part. PART 143-CONSUMPTION, APPRAISEMENT, AND INFORMAL ENTRIES Sec. 143.0 Scope. Subpart A-Consumption Entry 143.1 Form of consumption entry. 143.2 Deposit of estimated duties. 143.3 Release of merchandise. Subpart B-Appraisement Entry 143.11 Merchandise eligible for appraisement entry. 143.12 Form of entry. 143.13 Documents to be presented with entry. 143.14 Payment of additional expenses. 143.15 Deposit of estimated duties and taxes. 143.16 Substitution of warehouse entry. Subpart C-Informal Entry 143.21 Merchandise eligible for informal entry. 143.22 Formal entry may be required. 143.23 Form of entry. 143.24 Preparation of Customs Form 5119A and Customs Form 7501. 143.25 Information on entry form. 143.26 Additional copy for Internal Reve nue. 143.27 Invoices. 143.28 Deposit of duties and release of merchandise. AUTHORITY: R.S. 251, as amended, secs. 484, 498, 624, 46 Stat. 722, as amended, 728, as amended, 729; 19 U.S.C. 66, 1484, 1498, 1624. Additional authority and statutes interpreted or applied are cited in the text or following the sections affected. SOURCE: T.D. 73-175, 38 FR 17463, July 2, 1973, unless otherwise noted. § 143.0 Scope. This part sets forth requirements and procedures for the clearance of imported merchandise under consumption, appraisement, and informal entries, which are in addition to the general requirements and procedures for all entries set forth in Part 141 of this chapter. More specific requirements and procedures are set forth elsewhere in this chapter; for example, in Part 145 for importations by mail, and in Part 10 for merchandise conditionally free of duty or subject to a reduced rate. Subpart A-Consumption Entry § 143.1 Form of consumption entry. (a) Customs Form 7501. Entry for consumption shall be made on Customs Form 7501, except where a different form is prescribed elsewhere in this chapter (for example, certain free merchandise may be entered on a Customs Form 3311 in accordance with § 10.1 (d) or (e) of this chapter). A Customs Form 7501 shall be filed in triplicate for dutiable entries and in duplicate for free entries. (b) Extra copy for Internal Revenue. An additional legible copy of the entry, marked or stamped "For Internal Revenue Purposes," shall be presented for each entry of cigarettes, cigars, or cigarette papers or tubes, when the entry of those articles is subject to Part 275 of the regulations of the Internal Revenue Service (26 CFR Part 275), and tax is payable to Customs upon release of such article, or if they are to be released without payment of tax under § 11.2(a) of this chapter. (c) Other extra copies. The district director may require additional copies of the entry where the intended use has been specifically approved by the Commissioner of Customs. § 143.2 Deposit of estimated duties. Estimated duties shall be deposited in accordance with subpart G of Part 141 of this chapter. § 143.3 Release of merchandise. Merchandise which has been entered for consumption shall not be released from Customs custody until an appropriate bond has been filed or the entry has been liquidated, as follows: (a) Bond. Merchandise which has not been designated for examination shall be released to or upon the order of the carrier if a bond on Customs Form 7551, 7553, or other appropriate form has been filed. Merchandise designated for examination shall be released under the same bond after examination has been completed if it has been found to be truly and correctly invoiced, is entitled to admission into the commerce of the United States, and its release is not precluded by any law or regulation. In the case of shipments entered by a U.S. Government department or agency, the stipulation prescribed in § 141.102(d) of this chapter shall be accepted in lieu of a bond. (b) After liquidation. If a bond has not been filed in accordance with paragraph (a) of this section, none of the merchandise shall be released before: (1) The entry has been liquidated, and the full amount of all duties and taxes due, including dumping or other special duties and charges, have been paid or the right to free entry established; (2) The district director determines that the merchandise has the right to admission into the commerce of the United States; and (3) All documents relating to the merchandise which are required by law or regulation have been filed. (Sec. 623, 46 Stat. 759, as amended; 19 U.S.C. 1623) Subpart B-Appraisement Entry § 143.11 Merchandise eligible for appraisement entry. (a) Without Commissioner's approval. An application for entry by appraisement may be approved by the district director without securing the ap proval of the Commissioner of Customs for any of the following merchandise: (1) Merchandise damaged on the voyage of importation, by fire or through marine casualty or any other cause, without fault on the part of the shipper; (2) Merchandise recovered from a wrecked or stranded vessel; (3) Household effects used abroad and personal effects, not imported in pursuance of a purchase or agreement for purchase and not intended for sale; (4) Articles sent by persons in foreign countries as gifts to persons in the United States; (5) Tools of trade of a person arriving in the United States; (6) Personal effects of citizens of the United States who have died in a foreign country; and (7) Any of the following articles, which are deemed in accordance with section 498(a)(10), Tariff Act of 1930, as amended (19 U.S.C. 1498(a)(10)), to be articles the value of which cannot be declared: (i) Articles which are secondhand; (ii) Articles which have become deteriorated or damaged before importation otherwise than as specified in subparagraph (1) of this paragraph; (iii) Articles which are not the subject of a commercial transaction; and (iv) So-called overages or dock accumulations which cannot be identified with any particular shipment. (b) With Commissioner's approval. Entry by appraisement for merchandise not provided for in paragraph (a) of this section shall be allowed only with the approval of the Commissioner of Customs. Each request for such approval shall be filed in triplicate with the district director and shall state in detail the reasons for the request for entry by appraisement. (c) Merchandise not eligible. An application for an entry by appraisement shall not be approved after the merchandise has been appraised or released from Customs custody, nor for damaged merchandise when the damage occurs after importation. § 143.12 Form of entry. Application for an entry by appraisement shall be made in triplicate on Customs Form 7500. § 143.13 Documents to be presented with entry. The importer shall in all cases present: (a) Any bills or statements of cost relating to the merchandise which may be in his possession; and (b) A declaration that he has no other information as to the value of the articles and is unable to obtain such information or to determine the value of the articles for the purpose of making formal entry thereof. § 143.14 Payment of additional expenses. Any additional expenses for cartage, storage, or labor occasioned by reason of an entry by appraisement shall be borne by the importer. § 143.15 Deposit of estimated duties and taxes. Estimated duties shail be deposited in accordance with subpart G of Part 141 of this chapter before the merchandise is released from Customs custody. § 143.16 Substitution of warehouse entry. The importer may substitute an entry for warehouse at any time within 1 year from the date of importation, provided the merchandise has remained in continuous Customs custody. Subpart C-Informal Entry § 143.21 Merchandise eligible for informal entry. The following types of merchandise are among those which may be entered under informal entry: (a) Shipments of merchandise not exceeding $250 in value; (b) Any installment, not exceeding $250 in value, of a shipment arriving at different times, as described in § 141.82 of this chapter; (c) A portion of one consignment, when such portion does not exceed $250 in value and may be entered sepa |