Regulations last checked for updates: May 14, 2024

Title 19 - Customs Duties last revised: Apr 24, 2024
§ 142.23 - Time limit for filing documentation after release.

The applicable documentation described in § 142.22(b) shall be filed, and estimated duties, if any, shall be deposited, within 10 working days after the merchandise or any part of the merchandise is authorized for release under a special permit for immediate delivery or, for quota class merchandise within the quota period, whichever expires first.

[T.D. 79-221, 44 FR 46821, Aug. 9, 1979; T.D. 80-26, 45 FR 3901, Jan. 21, 1980; T.D. 98-34, 63 FR 19399, Apr. 20, 1998]
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 142.23