Regulations last checked for updates: Feb 07, 2026

Title 19 - Customs Duties last revised: Jan 22, 2026
All TitlesTitle 19Chapter IPart 143Subpart B - Subpart B—Appraisement Entry
View all text of Subpart B [§ 143.11 - § 143.16]
§ 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.

authority: 19 U.S.C. 66,1321,1414,1481,1484,1498,1624,1641
cite as: 19 CFR 143.16
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