formal mail entry, duties shall be paid to the postal employee at the time he delivers the merchandise to the addressee (see Part 145 of this chapter).

(c) Appraisement entries. In the case of merchandise entered under an appraisement entry, deposit of estimated duties shall be made immediately after notification by the appropriate Customs officer of the amount of duties due.

(d) Entry for transportation or under bond. No deposit of estimated duties is applicable in the case of merchandise entered for transportation or under a temporary importation bond, permanent exhibition bond, trade fair bond, or other similar bond.

§ 141.102 When deposit of estimated duties not required.

Entry or withdrawal for consumption in the following situations may be made without depositing the estimated Customs duties, or estimated taxes, or both, as specifically noted:

(a) Cigars and cigarettes. A qualified dealer or manufacturer may enter or withdraw for consumption cigars, cigarettes, and cigarette papers and tubes without payment of internal revenue tax in accordance with § 11.2(a) of this chapter.

(b) Bulk distilled spirits transferred to Internal Revenue bonded premises. An importer may transfer distilled spirits in bulk to the bonded premises of a distilled spirits plant under the provisions of section 5232(a), Internal Revenue Code of 1954, as amended (26 U.S.C. 5232(a)), and 26 CFR Part 251, by filing an approved original copy of Internal Revenue Form 2609 with the entry or withdrawal for consumption, in lieu of depositing taxes.

(c) Deferral of payment of taxes on alcoholic beverages. An importer may pay on a semimonthly basis the estimated internal revenue taxes on all the alcoholic beverages entered or withdrawn for consumption during that period, under the procedures set forth in § 24.4 of this chapter.

(d) Government entries. If a shipment is entered or withdrawn for consumption by a U.S. Government department or agency, or an authorized representative thereof, no deposit of estimated Customs duties or taxes shall be required if a stipulation is furnished in lieu of any bond provided for in Part 113 of this chapter. The proper department or agency will then be billed after liquida

[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 74-227, 39 FR 32023, Sept. 4, 1974]

§ 141.103 Amount to be deposited.

Estimated duties shall be deposited in an amount deemed necessary by the district director to sufficiently cover the prospective duties on each item being entered or withdrawn.

§ 141.104 Computation of duties.

In computing estimated duties, fractional parts of dollars and quantities shall be rounded off in accordance with § 159.3 of this chapter.

§ 141.105 Voluntary deposit of additional duties.

If either the importer of record or the actual owner whose declaration and superseding bond have been filed in accordance with § 141.20 desires, he may estimate, on the basis of information contained in the entry papers or obtainable from the district director, the probable amount of unpaid duties which will be found due on the entire entry and deposit them in whole or in part with the district director. The deposit shall be tendered in writing in the following form in the number of copies required for the purposes of local administration, and an official receipt shall be given for the deposit:

Subpart H-Release of Merchandise § 141.111 Carrier's release order.

(a) When required. Except where release is made directly to the carrier in accordance with § 141.11(b), no merchandise shall be released from Customs custody until a release order has been executed by the carrier, or, in the case of merchandise in a bonded warehouse, by the warehouse proprietor.

(b) Form of release. The release order may be executed on any of the following documents:

(1) Customs Form 7529, if a carrier's certificate is used in making entry;

(2) The official entry form;

(3) A combined carrier's certificate and release order issued in accordance with § 141.11(a) (4); or

(4) If a certified duplicate bill of lading is used for entry purposes in accordance with § 141.11(a) (3), the carrier's release order may be endorsed thereon in substantially the following form:

In accordance with the provisions of section 484(1), Tariff Act of 1930, authority is hereby given to release the articles covered by this certified duplicate bill of lading to:

(c) Blanket release order. Merchandise may be released to the person named in the bill of lading in the absence of a specific release order from the carrier, if the carrier concerned has filed a blanket order authorizing release to the consignee in such cases. The release order at the bottom of Customs Form 7529 may be modified and executed to make it a blanket release order for the shipments covered by a blanket carrier's certificate issued under § 141.11(a) (5).

(d) Qualified release order. In the case of merchandise which is entered for warehousing, for transportation in bond, or for exportation, the release order may be qualified as follows:

(1) "For transfer to the bonded warehouse designated in the warehouse entry," if the merchandise is entered for warehousing;

(2) "For transfer to the bonded carrier designated in the transportation entry,”

if the merchandise is entered for transportation in bond; or

(3) "For transfer to the carrier designated in the export entry,” if the merchandise is entered for exportation. § 141.112 Liens for freight, charges, or contribution in general average.

(a) Definitions. The following are general definitions for the purposes of this section:

(1) Freight. "Freight" means the carrier's charge for the transportation of the goods from the place of shipment in the foreign country to the final destination in the United States.

(2) Charges. "Charges" means the charges due to or assumed by the claimant of the lien which are incident to the shipment and forwarding of the goods to the destination in the United States, but does not include the purchase price, whether advanced or to be collected, nor other claims not connected with the transportation of the goods.

(3) General average. "General average" means the liability to contribution of the owners of a cargo which arises when a sacrifice of a part of such cargo has been made for the preservation of the residue or when money is expended to preserve the whole. It only arises from actions impelled by necessity.

(b) Notice of lien. A notice of lien for freight, charges, or contribution in general average pursuant to section 564, Tariff Act of 1930, as amended (19 U.S.C. 1564), shall be filed with the district director on Customs Form 3485, signed by the authorized agent of the carrier and certified by him.

(c) Preliminary notice of lien for contribution in general average. When the cargo of a vessel is subject to contribution in general average, a preliminary notice thereof may be filed with the district director and individual notices of lien filed thereafter. Upon receipt of a preliminary notice, the district director shall withhold release of any merchandise imported in the vessel for 2 days (exclusive of Sunday and holidays) after such merchandise is taken into Customs custody, unless proof is submitted that the claim for contribution in general average has been paid or secured.

(d) Merchandise entered for immediate transportation. A notice of lien upon merchandise entered for immediate transportation shall be filed by the carrier with the district director at the destination.

(e) Limitations on acceptance of notice of lien. A notice of lien shall be rejected and returned with the reason for rejection noted thereon if it is filed after any of the following actions have been taken concerning the merchandise:

(1) Release from Customs custody; (2) Forfeiture under any provision of law;

(3) Sale as unclaimed or abandoned merchandise under section 491 or 559, Tariff Act of 1930, as amended (19 U.S.C. 1491 or 1559); or

(4) Receipt and acceptance of a notice of abandonment to the Government under section 506(1) or 563(b), Tariff Act of 1930, as amended (19 U.S.C. 1506(1) or 1563(b)).

(f) Forfeited or abandoned merchandise. The acceptance of a notice of lien shall not in any manner affect the order of disposition and accounting for the proceeds of sales of forfeited and abandoned property provided for in subpart D of Part 127 and §§ 158.10 and 162.51 of this chapter.

(g) Bond may be required. When any doubt exists as to the validity of a lien filed with the district director, he may exact a bond of indemnity to save him harmless from any personal liability which may result from withholding the release of the merchandise.

(h) Satisfaction of lien. The district director shall not adjudicate any dispute respecting the validity of any lien, but when the amount of such lien depends upon the quantity or weight of merchandise actually landed, the district director shall hold the lien satisfied upon the payment of an amount computed upon the basis of the official Customs report of quantity and weight. In all other cases, proof that the lien has been satisfied or discharged shall consist of a written release or receipt signed by the claimant and filed with the district director, showing payment of the claim in full.

(Sec. 564, 46 Stat. 747, as amended; 19 U.S.C. 1564) [T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 74-114, 39 FR 32023, Apr. 3, 1974]

§ 141.113 Recall of merchandise released from Customs custody.

(a) Merchandise not legally marked. Certain merchandise is required to be marked or labeled pursuant to the following provisions:

(1) Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), pertaining to marking with country of origin;

(2) Textile Fiber Products Identification Act (15 U.S.C. 70);

(3) Wool Products Labeling Act (15 U.S.C. 68);

(4) Fur Products Labeling Act (15 U.S.C. 69); and

(5) Schedule 7, part 2E, headnote 4, Tariff Schedules of the United States (19 U.S.C. 1202), pertaining to special marking for watch and clock movements, cases, and dials.

If such merchandise is found after release to be not legally marked, the district director may demand its return to Customs custody for the purpose of requiring it to be properly marked or labeled. The demand for marking or labeling shall be made not later than 30 days after the date of entry in the case of merchandise examined in public stores, and places of arrival, such as docks, wharfs, or piers. Demand may be made no later than 30 days after the date of examination in the case of merchandise examined at the importer's premises or such other appropriate places as determined by the district director.

(b) Other merchandise not entitled to admission. If at any time after entry the district director finds that any merchandise contained in an importation is not entitled to admission into the commerce of the United States for any reason not enumerated in paragraph (a) of this section, he shall promptly demand the return to Customs custody of any such merchandise which has been released.

(c) Request for samples or additional examination packages not complied with by importer. If the importer has not promptly complied with a request for samples or additional examination packages made by the district director pursuant to § 151.11 of this chapter, the district director may demand the return of the necessary merchandise to Customs custody.

(d) Demand to importer of record or actual owner. A demand for the return of merchandise to Customs custody shall be made on the importer of record, except that it shall be made on the actual owner if an actual owner's declaration ́ and superseding bond have been filed in accordance with § 141.20 before the date of the demand.

(e) Form of demand. A demand for the return of merchandise to Customs custody shall be made on Customs Form 4647 or other appropriate form, or by

letter. One copy, with the date of mailing or delivery noted thereon, shall be retained by the district director and made part of the entry record.

(f) Time limitation. A demand for the return of merchandise to Customs custody shall not be made after the liquidation of the entry covering such merchandise has become final.

(g) Demand not complied with. When the demand of the district director for return of merchandise to Customs custody is not complied with, liquidated damages shall be assessed, except in the case of merchandise entered under schedule 8, part 5C, Tariff Schedules of the United States (19 U.S.C. 1202), in an amount equal to the value of the merchandise not returned, as determined at the time of entry, plus the estimated duties and taxes, if any. The amount of liquidated damages to be assessed on merchandise entered under schedule 8, part 5C, Tariff Schedules of the United States, are set forth in § 10.39 (d) (3) of this chapter.

(Secs. 499, 623, 46 Stat. 728, as amended, 759, as amended; 19 U.S.C. 1499, 1623) [T.D. 73175, 38 FR 17447, July 2, 1973, as amended by T.D. 74-227, 39 FR 32023, Sept. 4, 1974]

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. Additional authority and statutes interpreted or applied are cited in the text or following the sections affected.

SOURCE: T.D. 73-175, 38 FR 17461, July 2, 1973, unless otherwise noted.

§ 142.0 Scope.

This part sets forth requirements and procedures relative to special permits for immediate delivery of merchandise prior to entry, as authorized by section 448(b), Tariff Act of 1930, as amended (19 U.S.C. 1448(b)).

Subpart A-Application for Special Permit and Release of Merchandise § 142.1 Merchandise eligible for special permit for immediate delivery.

A special permit for immediate delivery prior to entry may be issued for perishable merchandise and any other merchandise for which delivery can be permitted with safety to the revenue, when immediate release of such merchandise is necessary to avoid unusual loss or inconvenience to the importer or to the carrier bringing the merchandise to the port, or more effectively to utilize Customs manpower or to eliminate or reduce congestion on docks, at airports, or other places. Merchandise intended for either formal or informal entry may be released under a special permit, since the term "formal entry" as used in section 448(b), Tariff Act of 1930, as amended (19 U.S.C. 1448 (b)), refers to the process of making entry and does not specify a kind of entry. § 142.2 Application for special permit for immediate delivery.

142.15 Failure to make timely entry. 142.16 Other procedures applicable.

(a) Form. Applications for special permits for immediate delivery shall be made in duplicate on Customs Form 3461, and shall be supported by evidence satisfactory to the district director of the right of the applicant to make entry of the merchandise.

(b) Merchandise from Canada or Mexico. (1) When the customhouse is closed. In the case of merchandise arriving from Canada or Mexico when the customhouse is closed and destined to places other than the port of arrival, the application and the evidence of the right to make a entry may be submitted to the chief Customs officer on duty and a special permit may be issued for immediate release, provided the applicant has on file in the customhouse a term

bond in accordance with § 142.4(b) or (c).

(2) Fresh fruits and vegetables. Applications for special permits for immediate delivery may be made for the transportation of fresh fruits and vegetables for human consumption arriving from Canada or Mexico to the importer's premises within the port of importation, but removed from the area immediately contiguous to the border, under an appropriate stipulation to the bond provided for in § 142.4. The fresh fruits and vegetables shall be transported in the vehicles in which the merchandise crossed the border, or, if transshipment is necessary, in vehicles provided by the importer, to the importer's premises. The produce may be examined at the importer's premises, those portions without commercial value segregated in accordance with the provisions of § 158.11(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.

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(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.

(Sec. 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]

§ 142.5 Simultaneous presentation of entry papers allowed.

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 chapter.

§ 142.6 Examination and release of

merchandise.

(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.