Section 142.19 - Release of merchandise under the entry summaryMerchandise, for which an entry summary serves as both an entry and an entry summary, shall not be released from Customs custody until a bond has been filed, or the entry has been liquidated, as follows:
(a)Bond. Merchandise not designated for examination may be released to, or upon the order of, the carrier if a bond is filed on Customs Form 301, containing the bond conditions set forth in § 113.62 of this chapter. Merchandise designated for examination may be released under the bond after examination has been completed if:(1) It has been found to be truly and correctly invoiced,(2) It is entitled to admission into the commerce of the United States, and(3) Its release is not precluded by any law or regulation. If merchandise is entered by or on behalf of a United States Government department or agency, the stipulation prescribed in § 141.102(d) of this chapter shall be accepted in place of a bond.(b)After liquidation. If a bond has not been filed in accordance with paragraph (a) of this section, the merchandise shall not 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, has been paid, or the right to free entry established.(2) The port director determines that the merchandise may be admitted 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.T.D. 79-221, 44 FR 46821, Aug. 9, 1979, as amended by T.D. 84-213, 49 FR 41185, Oct. 19, 1984 R.S. 251, as amended, secs. 623, as amended, 624, 46 Stat. 759, as amended (19 U.S.C. 66 , 1623 , 1624 )