Regulations last checked for updates: Feb 10, 2026

Title 19 - Customs Duties last revised: Feb 06, 2026
§ 142.0 - Scope.

This part sets forth requirements and procedures relating to (a) the entry of merchandise, as authorized by section 484, Tariff Act of 1930, as amended (19 U.S.C. 1484), and (b) special permits for immediate delivery of merchandise, as authorized by section 448(b), Tariff Act of 1930, as amended (19 U.S.C. 1448(b)).

authority: 19 U.S.C. 66,1448,1484,1624
source: T.D. 79-221, 44 FR 46821, Aug. 9, 1979, unless otherwise noted.
cite as: 19 CFR 142.0