Statutes, codes, and regulations
Code of Federal Regulations
Title 19 - CUSTOMS DUTIESChapter I - U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURYPart 144 - WAREHOUSE AND REWAREHOUSE ENTRIES AND WITHDRAWALS
Subpart B - REQUIREMENTS AND PROCEDURES FOR WAREHOUSE ENTRY
Section 144.12 - Contents of entry summary; estimated duties

19 C.F.R. § 144.12

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Current through September 30, 2024
Section 144.12 - Contents of entry summary; estimated duties

The entry summary, Customs Form 7501, or its electronic equivalent shall show the value, classification, and rate of duty as approved by the Center director at the time the entry summary is filed. However, no deposit of estimated duties shall be required until the merchandise is withdrawn for consumption.

19 C.F.R. §144.12

T.D. 79-221, 44 FR 46828, Aug. 9, 1979, as amended by T.D. 84-129, 49 FR 23168, June 5, 1984; CBP Dec. 15-14, 80 FR 61290, Oct. 13, 2015; CBP Dec. No. 16-26, 81 FR 93020, Dec. 20, 2016