[Title 19 CFR 143]
[Code of Federal Regulations (annual edition) - April 1, 2002 Edition]
[Title 19 - CUSTOMS DUTIES]
[Chapter I - UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY]
[Part 143 - SPECIAL ENTRY PROCEDURES]
[From the U.S. Government Printing Office]
19CUSTOMS DUTIES22002-04-012002-04-01falseSPECIAL ENTRY PROCEDURES143PART 143CUSTOMS DUTIESUNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
PART 143--SPECIAL ENTRY PROCEDURES--Table of Contents
Sec.
143.0 Scope.
Subpart A--Automated Broker Interface
143.1 Eligibility.
143.2 Application.
143.3 Action on application.
143.4 Confidentiality of data.
143.5 System performance requirements.
143.6 Failure to maintain performance standards.
143.7 Revocation of ABI participation.
143.8 Appeal of suspension or revocation.
Subpart B--Appraisement Entry
143.11 Merchandise eligible for appraisement entry.
143.12 Form of entry.
143.13 Documents to be presented with entry.
143.14 Payment of additional expenses.
143.15 Deposit of estimated duties and taxes.
143.16 Substitution of warehouse entry.
Subpart C--Informal Entry
143.21 Merchandise eligible for informal entry.
143.22 Formal entry may be required.
143.23 Form of entry.
143.24 Preparation of Customs Form 7501 and Customs Form 368 or 368A
(serially numbered).
143.25 Information on entry form.
143.26 Party who may make informal entry of merchandise.
143.27 Invoices.
143.28 Deposit of duties and release of merchandise.
Subpart D--Electronic Entry Filing
143.31 Applicability.
143.32 Definitions.
143.33 Eligibility criteria for participation.
143.34 Procedure for electronic immediate delivery or entry.
143.35 Procedure for electronic entry summary.
143.36 Form of immediate delivery, entry and entry summary.
143.37 Retention of records.
143.38 [Reserved]
143.39 Penalties.
Authority: 19 U.S.C. 66, 1481, 1484, 1498, 1624.
Source: T.D. 73-175, 38 FR 17463, July 2, 1973, unless otherwise
noted.
Sec. 143.0 Scope.
This part sets forth the requirements and procedures for
participation in the Automated Broker Interface (ABI) and for the
clearance of imported merchandise under appraisement and informal
entries as well as under electronic entry filing, which are in addition
to the general requirements and procedures for all entries set forth in
part 141 of this chapter. More specific requirements and procedures are
set forth elsewhere in this chapter; for example, in part 145 for
importations by mail, and in part 10 for merchandise conditionally free
of duty or subject to a reduced rate.
[T.D. 73-175, 38 FR 17463, July 2, 1973, as amended by T.D. 90-92, 55 FR
49884, Dec. 3, 1990]
Subpart A--Automated Broker Interface
Source: T.D. 90-92, 55 FR 49884, Dec. 3, 1990, unless otherwise
noted.
Sec. 143.1 Eligibility.
The Automated Broker Interface (ABI) is a module of the Customs
Automated Commercial System (ACS) which allows participants to transmit
data electronically to Customs through ABI and to receive transmissions
through ACS. Its purposes are to improve administrative efficiency,
enhance enforcement of Customs and related laws, lower costs and
expedite the release of cargo. Participants in ABI may be:
(a) Customs brokers as defined in Sec. 111.1 of this chapter;
(b) Importers as defined in Sec. 101.1 of this chapter; and
[[Page 57]]
(c) ABI service bureaus, that is, an individual, partnership,
association or corporation which provides communications facilities and
data processing services for brokers and importers, but which does not
engage in the conduct of customs business as defined in Sec. 111.1(c) of
this chapter.
[T.D. 90-92, 55 FR 49884, Dec. 3, 1990, as amended by T.D. 97-82, 62 FR
51771, Oct. 3, 1997; T.D. 01-14, 66 FR 8767, Feb. 2, 2001]
Sec. 143.2 Application.
A prospective participant in ABI shall submit a letter of intent to
the port director closest to his principal office, with a copy to the
Assistant Commissioner, Information and Technology, or designee. The
letter of intent shall set forth a commitment to develop, maintain and
adhere to the performance requirements and operational standards of the
ABI system in order to ensure the validity, integrity and
confidentiality of the data transmitted. The letter of intent must also
contain the following, as applicable:
(a) A description of the computer hardware, communications and entry
processing systems to be used and the estimated completion date of the
programming;
(b) If the participant has offices in more than one location, the
location of each office and the estimated start-up date for each office
listed;
(c) The name(s) of the participant's principal management and
contact person(s) regarding the system;
(d) If the system is being developed or supported by a data
processing company, the data processing company's name and the contact
person;
(e) The software vendor's name and the contact person; and
(f) The participant's entry filer code and average monthly volume.
Sec. 143.3 Action on application.
(a) Approval. Permission to use ABI will be granted by the Assistant
Commissioner, Information and Technology, or his designee, only to those
applicants who are not delinquent or otherwise remiss in their
transactions with Customs and are in compliance with the ABI system
performance procedures and standards as described in Sec. 143.5 of this
subpart. If there is any cause to question the qualifications or fitness
of the applicant to participate in ABI, the application may be referred
for investigation and report. The investigation may include, but need
not be limited to:
(1) The accuracy of the information provided in the letter of
intent;
(2) The business integrity of the applicant;
(3) The character and reputation of an individual applicant or a
member of a partnership or an officer of an association or corporation;
and
(4) The character and reputation of the software vendor.
(b) Denial. If permission to use ABI is denied to an applicant by
the Assistant Commissioner, Information and Technology, or his designee,
written notice, including the grounds for the denial, will be given to
him and to the port director. The applicant may appeal the denial in the
manner prescribed in Sec. 143.8 of this subpart and those procedures for
handling an appeal shall apply.
Sec. 143.4 Confidentiality of data.
The electronic data received and exchanged by a service bureau shall
be considered confidential, and the service bureau shall maintain the
accuracy of data received in the process of formatting and transmitting
such data on behalf of a filer, and shall not disclose this data or any
information connected therewith to any persons other than the filer or
Customs (see Sec. 111.24 of this chapter).
Sec. 143.5 System performance requirements.
The performance requirements and operational standards for
electronic data filing are detailed in Customs Publication 552, Customs
And Trade Automated Interface Requirements (CATAIR), which is updated
periodically. The User Support Services Division, Customs Headquarters,
upon request, shall provide each prospective participant with a copy of
this publication. Each prospective participant must demonstrate that his
system can interface directly with the Customs computer and ensure
accurate submission of required data. Such demonstration will include
intensive testing of
[[Page 58]]
the participant's system and monitoring of its performance in accordance
with Publication 552.
Sec. 143.6 Failure to maintain performance standards.
ABI participants must adhere to the performance requirements and
operational standards of the ABI system and maintain a high level of
quality in the transmission of data, as defined in Customs Publication
552 (CATAIR) and Customs directives and policy statements, in order to
participate in ABI.
(a) Probational status. A participant who does not adhere to the
requirements and standards of the ABI system or maintain a high level of
quality as described above may be placed on probational status. The
participant will be notified, electronically and in writing, by the
Director, User Support Services Division, of any action to place the
participant on probation. The notice will specifically set forth the
grounds for the proposed probation, and advise the participant that he
will have 15 days from the date of the notice to show cause why the
probationary period should not take effect. If the participant fails to
respond within the allotted time, or fails to show to the satisfaction
of the Director, User Support Services Division, that the probationary
period should not take effect, the Director will notify the participant
of the effective date of the probationary period. The length of the
probationary period may, in the discretion of the Director, User Support
Services Division, be extended up to a maximum of 90 days, if the
participant's performance remains below standard, but, except for
immediate revocation under Sec. 143.7, participation will not be
suspended or revoked until the probationary period has lasted a minimum
of 30 days. The participant's performance will be closely monitored
during this time, which will include working with the participant and
providing any necessary guidance to assist the participant in bringing
his performance back to standard.
(b) Suspension following probationary period. If deficiencies are
not corrected within the probationary period, the participant will be
suspended from operational status. The participant will be notified,
electronically and in writing, by the Director, User Support Services
Division, of any action to suspend participation. The notice will
specifically set forth the grounds and effective date for the
suspension, and the right to appeal the suspension to the Assistant
Commissioner, Information and Technology, within 10 days following the
date of the written notice of suspension (see Sec. 143.8).
(c) Reinstatement following suspension. To obtain reinstatement to
operational status, a suspended participant must submit a letter to the
Director, User Support Services Division, stating that the deficiencies
for which the suspension was invoked have been corrected. If, after the
participant has demonstrated compliance with the system performance
requirements and operational standards specified in Sec. 143.5 of this
part, if required, the Director is satisfied that the deficiencies have
been corrected, the participant will be reinstated.
Sec. 143.7 Revocation of ABI participation.
(a) Fraud or misstatement of material fact. If it is determined at
any time that participation in the system was obtained through fraud or
the misstatement of a material fact, the Director, Trade Compliance,
will immediately revoke ABI participation.
(b) Risk of significant harm to system. If the participant's
continued use of ABI would pose a potential risk of significant harm to
the integrity and functioning of the system, the Director, User Support
Services Division, will immediately revoke ABI participation.
(c) Notification to participant. The participant will be notified,
electronically and in writing, by the applicable Director, of the
revocation. The notice will specifically set forth the grounds and
effective date of revocation, and the right to appeal the revocation to
the Assistant Commissioner, Information and Technology, within 10 days
following the date of the written notice of revocation.
[[Page 59]]
Sec. 143.8 Appeal of suspension or revocation.
If the participant files a written appeal with the Assistant
Commissioner, Information and Technology, within 10 days following the
date of the written notice of action to suspend or revoke participation
as provided in Secs. 143.6 and 143.7, the suspension or revocation of
participation shall not take effect until the appeal is decided, except
in those cases where the Director, Trade Compliance, or the Director,
User Support Services Division, respectively, determines that
participation was obtained through fraud or the misstatement of a
material fact, or that continued participation would pose a potential
risk of significant harm to the integrity and functioning of the system.
The Customs officer who receives the appeal shall stamp the date of
receipt of the appeal and the stamped date is the date of receipt for
purposes of the appeal. The Assistant Commissioner shall inform the
participant of the date of receipt and the date that a response is due
under this paragraph. The Assistant Commissioner shall render his
decision to the participant, in writing, stating his reasons therefor,
by letter mailed within 30 working days following receipt of the appeal,
unless this period is extended with due notification to the participant.
Subpart B--Appraisement Entry
Sec. 143.11 Merchandise eligible for appraisement entry.
(a) Without Commissioner's approval. An application for entry by
appraisement may be approved by the port director without securing the
approval of the Commissioner of Customs for any of the following
merchandise:
(1) Merchandise damaged on the voyage of importation, by fire or
through marine casualty or any other cause, without fault on the part of
the shipper;
(2) Merchandise recovered from a wrecked or stranded vessel;
(3) Household effects used abroad and personal effects, not imported
in pursuance of a purchase or agreement for purchase and not intended
for sale;
(4) Articles sent by persons in foreign countries as gifts to
persons in the United States;
(5) Tools of trade of a person arriving in the United States;
(6) Personal effects of citizens of the United States who have died
in a foreign country; and
(7) Any of the following articles, which are deemed in accordance
with section 498(a)(10), Tariff Act of 1930, as amended (19 U.S.C.
1498(a)(10)), to be articles the value of which cannot be declared:
(i) Articles which are secondhand;
(ii) Articles which have become deteriorated or damaged before
importation otherwise than as specified in paragraph (a)(1) of this
section;
(iii) Articles which are not the subject of a commercial
transaction; and
(iv) So-called overages or dock accumulations which cannot be
identified with any particular shipment.
(b) With Commissioner's approval. Entry by appraisement for
merchandise not provided for in paragraph (a) of this section shall be
allowed only with the approval of the Commissioner of Customs. Each
request for such approval shall be filed in triplicate with the port
director and shall state in detail the reasons for the request for entry
by appraisement.
(c) Merchandise not eligible. An application for an entry by
appraisement shall not be approved after the merchandise has been
appraised or released from Customs custody, nor for damaged merchandise
when the damage occurs after importation.
Sec. 143.12 Form of entry.
Application for an entry by appraisement shall be made in triplicate
on the entry summary, Customs Form 7501.
[T.D. 84-129, 49 FR 23168, June 5, 1984]
Sec. 143.13 Documents to be presented with entry.
The importer shall in all cases present:
(a) Any bills or statements of cost relating to the merchandise
which may be in his possession; and
(b) A declaration that he has no other information as to the value
of the articles and is unable to obtain such information or to determine
the
[[Page 60]]
value of the articles for the purpose of making formal entry thereof.
Sec. 143.14 Payment of additional expenses.
Any additional expenses for cartage, storage, or labor occasioned by
reason of an entry by appraisement shall be borne by the importer.
Sec. 143.15 Deposit of estimated duties and taxes.
Estimated duties shall be deposited in accordance with subpart G of
part 141 of this chapter before the merchandise is released from Customs
custody.
Sec. 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.
Subpart C--Informal Entry
Sec. 143.21 Merchandise eligible for informal entry.
The following types of merchandise are among those which may be
entered under informal entry (see Secs. 141.52 and 143.22 of this
chapter):
(a) Shipments of merchandise not exceeding $2,000 in value (except
for articles valued in excess of $250 classified in Sections VII, VIII,
XI, and XII; Chapter 94 and Chapter 99, Subchapters III and IV, HTSUS);
(b) Any installment, not exceeding $2,000 in value, of a shipment
arriving at different times, as described in Sec. 141.82 of this
chapter;
(c) A portion of one consignment, when such portion does not exceed
$2,000 in value and may be entered separately pursuant to Sec. 141.51 of
this chapter. This paragraph does not apply to shipments of articles
valued in excess of $250 classified under subheadings from Sections VII,
VIII, XI, and XII; or in Chapter 94 and Chapter 99, Subchapters III and
IV, HTSUS;
(d) Household or personal effects or tools of trade entitled to free
entry under Chapter 98, Subchapter IV, HTSUS (19 U.S.C. 1202);
(e) Household effects used abroad and personal effects whether or
not entitled to free entry, not imported in pursuance of a purchase or
agreement for purchase and not intended for sale;
(f) Household and personal effects described in paragraph (e) of
this section when entered under subheading 9802.00.40, HTSUS (19 U.S.C.
1202), and the value of the repairs and alterations thereto does not
exceed $2,000;
(g) Personal effects not exceeding $2,000 in value of citizens of
the United States who have died abroad;
(h) Books and other articles classifiable under subheadings
4903.00.00, 4904.00.00, 4905.91.00, 4905.99.00, 9701.10.00, 9701.90.00,
9810.00.05, HTSUS (19 U.S.C. 1202), imported by a library or other
institution described in subheadings 9810.00.05 and 9810.00.30, HTSUS
(19 U.S.C. 1202);
(i) Theatrical scenery, properties, and effects, motion-picture
films, commercial travelers' samples and professional books, implements,
instruments, and tools of trade, occupation, or employment, as set forth
in Sec. 10.68 of this chapter;
(j) Merchandise which, upon written application to the Commissioner
of Customs, is determined to be unique in character or design such that
the value thereof cannot be declared and which is not intended for sale
or imported in pursuance of a purchase or agreement for purchase; and
(k) Products of the United States, when the aggregate value of the
shipment does not exceed $10,000 and the products are imported--
(1) For the purposes of repair or alteration prior to reexportation,
or
(2) After having been either rejected or returned by the foreign
purchaser to the United States for credit.
(l) Shipments of merchandise qualifying for the administrative
exemptions under 19 U.S.C. 1321(a)(2) and provided for in--
(1) Section 10.151 or 145.31 of this chapter (certain importations
not exceeding $200 in value);
(2) Section 10.152 or 145.32 of this chapter (certain bona-fide
gifts not exceeding $100 in value ($200 in the case of articles sent
from a person in the Virgin Islands, Guam, or American Samoa)); or
[[Page 61]]
(3) Section 148.51 or 148.64 of this chapter (certain personal or
household articles not exceeding $200 in value).
[T.D. 73-175, 38 FR 17463, July 2, 1973]
Editorial Note: For Federal Register citations affecting
Sec. 143.21, see the List of CFR Sections Affected, which appears in the
Finding Aids section of the printed volume and on GPO Access.
Sec. 143.22 Formal entry may be required.
The port director may require a formal consumption or appraisement
entry for any merchandise if deemed necessary for: (a) Import
admissibility enforcement purposes, (b) revenue protection, or (c) the
efficient conduct of Customs business. Individual shipments for the same
consignee, when such shipments are valued at $2,000 or less, may be
consolidated on one such entry.
[T.D. 73-175, 38 FR 17463, July 2, 1973, as amended by T.D. 84-171, 49
FR 31253, Aug. 3, 1984; T.D. 85-38, 50 FR 8723, Mar. 5, 1985; T.D. 85-
123, 50 FR 29955, July 23, 1985; T.D. 89-82, 54 FR 36026, Aug. 31, 1989;
T.D. 98-28, 63 FR 16417, Apr. 3, 1998]
Sec. 143.23 Form of entry.
Except for the types of merchandise listed below which may be
entered on the forms indicated, merchandise to be entered informally
shall be entered on a Customs Form 368 or 368A, (serially numbered) or
Customs Form 7501, or, if authorized by the port director, upon the
presentation of a commercial invoice which contains the following
declaration, signed by the importer or his agent:
I declare that the information on this invoice is accurate to the
best of my knowledge and belief; that the invoice quantities are true
and correct manifest quantities; and that I have not received and do not
know of any invoice other than this one.
(a) Articles in passengers' baggage which may be cleared on a
baggage declaration in accordance with subpart B of part 148 of this
chapter;
(b) Products of the United States being returned for which clearance
on Customs Form 3311 is prescribed by Sec. 10.1 of this chapter;
(c) Personal effects and tools of trade for which clearance on
Customs Form 3299 is prescribed by Sec. 148.6 of this chapter; and
(d) Shipments not exceeding $2,000 in value (except for articles
valued in excess of $250 classified in Sections VII, VIII, XI, and XII;
Chapter 94; and Chapter 99, Subchapter III and IV, Harmonized Tariff
Schedule of the United States) which are either (1) unconditionally free
of duty and not subject to any quota or internal revenue tax, or (2)
conditionally free (other than shipments of merchandise provided for in
paragraph (g) of this section) and all conditions for free entry are met
at the time of entry, which may be released upon the filing by the
importer on Customs Form 7523, in duplicate, supported by evidence of
the right to make entry.
(e) Merchandise for which informal entry can be made on a different
form as prescribed elsewhere in this chapter.
(f) Merchandise released under the immediate delivery procedure or
the entry documentation required by Sec. 142.3(a), and entry is made on
Customs Form 7501, annotated ``Informal Entry'' in the upper right hand
corner.
(g) Merchandise, regardless of value, which is imported for
noncommercial purposes, which qualifies for entry free of duty under the
Generalized System of Preferences (see Secs. 10.171 through 10.178 of
this chapter), and for which informal entry may be made on Customs Form
7523, in duplicate.
(h) Products of the United States being returned for which informal
entry is permitted by Sec. 143.21(j) may be cleared as follows:
(1) For products of the United States returned for the purposes of
repair or alteration prior to reexportation. Customs Form 3311 will
serve as informal entry.
(2) For products of the United States after having been either
rejected or returned by the foreign purchaser for credit, Customs Form
7501, annotated ``informal entry'' in the upper right hand corner, and
Customs Form 3311 will serve as informal entry.
(i) A shipment of merchandise not exceeding $2,000 in value which is
imported by an express consignment operator or carrier and which meets
the requirements in Sec. 128.24 of this chapter
[[Page 62]]
may be entered as provided in that section.
(j) Except for mail importations (see Secs. 145.31 and 145.32 of
this chapter), or in the case of personal written or oral declarations
(see Secs. 148.12, 148.13 and 148.62 of this chapter), a shipment of
merchandise not exceeding $200 in value which qualifies for informal
entry under 19 U.S.C. 1498 and meets the requirements in Sec. 10.151 or
Sec. 10.152 of this chapter may be entered by presenting the bill of
lading or a manifest listing each bill of lading (see Secs. 10.151,
10.152 and 128.24(e) of this chapter). The following information is
required to be filed as a part of such entry:
(1) Country of origin of the merchandise;
(2) Shipper name, address and country;
(3) Ultimate consignee name and address;
(4) Specific description of the merchandise;
(5) Quantity;
(6) Shipping weight; and
(7) Value.
[T.D. 73-175, 38 FR 17463, July 2, 1973]
Editorial Note: For Federal Register citations affecting
Sec. 143.23, see the List of CFR Sections Affected, which appears in the
Finding Aids section of the printed volume and on GPO Access.
Sec. 143.24 Preparation of Customs Form 7501 and Customs Form 368 or 368A (serially numbered).
Customs Form 7501 may be prepared by importers or their agents or by
Customs officers when it can be presented to a Customs cashier for
payment of duties and taxes and for numbering of the entry before the
merchandise is examined by a Customs officer. Where there is no Customs
cashier, Customs Form 368 or 368A (serially numbered) or Customs Form
7501 must be used, and it shall be prepared by a Customs officer unless
the form can be prepared under his control by the importer or agent for
immediate use in clearing merchandise under the informal entry
procedure. The conditions for the preparation of Customs Form 7501 by
importers or their agents, as described in the first sentence of this
section, do not apply to the acceptance of these entries for shipments
not exceeding $250 in value released under a special permit for
immediate delivery in accordance with part 142 of this chapter.
[T.D. 84-129, 49 FR 23168, June 5, 1984, as amended by T.D. 87-75, 52 FR
26142, July 13, 1987; T.D. 89-82, 54 FR 36026, Aug. 31, 1989; T.D. 92-
56, 57 FR 24944, June 12, 1992]
Sec. 143.25 Information on entry form.
Each Customs Form 368 or 368A (serially numbered) or, where used,
Customs Form 7501 shall contain an adequate description of the
merchandise and the item number of the Harmonized Tariff Schedule of the
United States (19 U.S.C. 1202), under which the merchandise is
classified.
[T.D. 76-213, 41 FR 31812, July 30, 1976, as amended by T.D. 87-75, 52
FR 26142, July 13, 1987; T.D. 89-1, 53 FR 51263, Dec. 21, 1988; T.D. 92-
56, 57 FR 24944, June 12, 1992]
Sec. 143.26 Party who may make informal entry of merchandise.
(a) Shipments valued between $200 and $2,000. A shipment of
merchandise valued between $200 and $2,000 which qualifies for informal
entry under 19 U.S.C. 1498 may be entered, using reasonable care, by the
owner or purchaser of the shipment or, when appropriately designated by
the owner, purchaser, or consignee of the shipment, a Customs broker
licensed under 19 U.S.C. 1641.
(b) Shipments valued at $200 or less. A shipment of merchandise
valued at $200 or less which qualifies for informal entry under 19
U.S.C. 1498 and meets the requirements in 19 U.S.C. 1321(a)(2) (see
Secs. 10.151, 10.152, 10.153, 145.31, 145.32, 148.51, 148.64, of this
chapter) may be entered, using reasonable care, by the owner, purchaser,
or consignee of the shipment or, when appropriatel y designated by one
of these persons, a Customs broker licensed under 19 U.S.C. 1641.
[T.D. 94-51, 59 FR 30296, June 13, 1994, as amended by T.D. 95-31, 60 FR
18991, Apr. 14, 1995; T.D. 98-28, 63 FR 16417, Apr. 3, 1998]
Sec. 143.27 Invoices.
In the case of merchandise imported pursuant to a purchase or
agreement to purchase, or intended for sale and entered informally, the
importer shall produce the commercial invoice covering the transaction
or, in the absence
[[Page 63]]
thereof, an itemized statement of value.
[T.D. 85-39, 50 FR 9612, Mar. 11, 1985]
Sec. 143.28 Deposit of duties and release of merchandise.
Unless statement processing and ACH are used pursuant to Sec. 24.25
of this chapter, the estimated duties and taxes, if any, shall be
deposited at the time the entry is presented and accepted by a Customs
Officer, whether at the customhouse or elsewhere. If upon examination of
the merchandise further duties or taxes are found due, they shall be
deposited before release of the merchandise by Customs. When the entry
is presented elsewhere than where the merchandise is to be examined, the
permit copy shall be delivered through proper channels to the Customs
officer who will examine the merchandise.
[T.D. 73-175, 38 FR 17463, July 2, 1973, as amended by T.D. 89-104, 54
FR 50499, Dec. 7, 1989]
Subpart D--Electronic Entry Filing
Source: T.D. 90-92, 55 FR 49886, Dec. 3, 1990, unless otherwise
noted.
Sec. 143.31 Applicability.
This subpart sets forth general requirements for the entry of
imported merchandise processed electronically through the Customs
Automated Commercial System (ACS). Entries processed electronically are
subject to the documentation, document retention and document
retrievability requirements of this chapter as well as the general entry
requirements of parts 141 and 142. Use of this system is voluntary and
optional on behalf of the filer. Customs does not contemplate that
processing of non-electronic filings shall be delayed.
Sec. 143.32 Definitions.
The following are definitions for purposes of this subpart D:
(a) ACS. ``ACS'' means the Automated Commercial System and refers to
Customs integrated comprehensive tracking system for the acquisition,
processing and distribution of import data.
(b) ABI. ``ABI'' means the Automated Broker Interface and refers to
a module of ACS that allows entry filers to transmit immediate delivery,
entry and entry summary data electronically to Customs through ACS and
to receive transmissions from ACS.
(c) AII. ``AII'' means Automated Invoice Interface and is a method
of transmitting detailed invoice data through ABI.
(d) Broker. ``Broker'' means a Customs broker licensed under part
111 of this chapter.
(e) Certification. ``Certification'' means the electronic equivalent
of a signature for data transmitted through ABI. This electronic
(facsimile) signature must be transmitted as part of the immediate
delivery, entry or entry summary data. Such data is referred to as
``certified''.
(f) Data. ``Data'' when used in conjunction with immediate delivery,
entry and/or entry summary means the information required to be
submitted with the immediate delivery, entry and/or entry summary,
respectively, in accordance with the CATAIR and/or Customs Headquarters
directives. It does not mean the actual paper documents, but includes
all of the information required to be in such documents.
(g) Documentation. ``Documentation'' when used in conjunction with
immediate delivery, entry and/or entry summary means the documents set
forth in Sec. 142.3 of this chapter, required to be submitted as part of
an application for immediate delivery, entry and/or entry summary, but
does not include the Customs Forms 7501, 3461 (or alternative forms).
(h) EDIFACT. ``EDIFACT'' means the Electronic Data Interchange for
Administration, Commerce and Transport which provides an electronic
capability to transmit detailed CF 3461, CF 7501 and invoice data.
(i) Electronic immediate delivery. ``Electronic immediate delivery''
means the electronic transmission of CF 3461 or CF 3461 alternate (CF
3461 ALT) data utilizing ACS in order to obtain the release of goods
under immediate delivery.
(j) Electronic entry. ``Electronic entry'' means the electronic
transmission of CF 3461, CF 3461 ALT, or CF
[[Page 64]]
7501 data utilizing ACS in order to obtain the release of merchandise
from Customs custody.
(k) Electronic entry summary. ``Electronic entry summary'' means the
electronic transmission of CF 7501 data utilizing ACS for the purpose of
duty assessment and the collection of statistical data.
(l) Filer. ``Filer'' means the party certifying the electronic
filing of the application for immediate delivery, entry or entry
summary. Filer may be a broker or an importer of record filing his own
entries through ABI without the use of a broker.
(m) Preclassification/binding ruling number. ``Preclassification/
binding ruling number'' means the system by which classifications are
approved and assigned a unique identifying number. This number may be
transmitted as part of the ABI data.
(n) Records. ``Records'' means the records as defined in part 163 of
this chapter, which are required to be maintained pursuant to this
chapter.
(o) Selectivity criteria. ``Selectivity criteria'' means the
categories of information which guide Customs judgment in evaluating and
assessing the risk of an immediate delivery, entry or entry summary
transaction. Based upon these criteria, immediate delivery or entry
transactions will be subject to either general examination, general
examination with document review, or intensive examination. Entry
summary transactions will be subject to either system review or summary
document review. General examination (entry/immediate delivery) and
system review (entry summary) procedures will constitute electronic
processing provided all conditions necessary for electronic processing
contained in this part are met.
(p) Statement processing. ``Statement processing'' means the method
of collection and accounting within, ACS which allows a filer to pay for
more than one entry summary with one payment. ACS/ABI generates the
statement, which is transmitted electronically to the filer, consisting
of a list of entry summaries and the amount of duties, taxes or fees, if
any, due for payment. Upon payment and collection of the statement,
those entry summaries designated as electronic will be scheduled for
liquidation (see Sec. 24.25 of this chapter).
[T.D. 90-92, 55 FR 49886, Dec. 3, 1990, as amended by T.D. 98-56, 63 FR
32945, June 16, 1998]
Sec. 143.33 Eligibility criteria for participation.
To be eligible for electronic immediate delivery, electronic entry
and electronic entry summary, the filer must be qualified to use the ABI
feature of ACS, as prescribed in Sec. 143.5. To be eligible for
electronic entry summary processing, filers must be authorized to use
the ABI statement processing system. Filers not so authorized would have
to follow the electronic entry summary with the submission of an entry
summary in paper form along with any duties, taxes or fees accruing.
Sec. 143.34 Procedure for electronic immediate delivery or entry.
To file immediate delivery or entry electronically, the filer will
submit certified immediate delivery or entry data electronically through
ABI. Data will be validated and, if found error-free, will be accepted.
If it is determined through selectivity criteria and review of data that
documentation is not required to be physically submitted in paper form,
merchandise will be released and Customs will electronically notify the
filer.
Sec. 143.35 Procedure for electronic entry summary.
In order to obtain entry summary processing electronically, the
filer will submit certified entry summary data electronically through
ABI. Data will be validated and, if the transmission is found error-
free, will be accepted. If it is determined through selectivity criteria
and review of data that documentation is required for further processing
of the entry summary, Customs will so notify the filer. Documentation
submitted before being requested by Customs will not be accepted or
retained by Customs. The entry summary will be scheduled for liquidation
once payment is made under statement processing (see Sec. 24.25 of this
chapter).
[T.D. 98-56, 63 FR 32945, June 16, 1998]
[[Page 65]]
Sec. 143.36 Form of immediate delivery, entry and entry summary.
(a) Electronic form of data. If Customs determines that the
immediate delivery, entry or entry summary data is satisfactory under
Secs. 143.34 and 143.35, the electronic form of the immediate delivery,
entry or entry summary through ABI shall be deemed to satisfy all filing
requirements under this part. Further, the filer will not be required to
produce or physically submit any official Customs forms of immediate
delivery, entry or entry summary. The filer is responsible for the
accuracy of the data submitted electronically to the same extent as if
the documents were produced, signed and physically submitted by the
filer (see Sec. 111.32 of this chapter).
(b) Accuracy of data. Participation constitutes declaration by the
electronic filer that, to the best of his knowledge, all transactions
filed electronically fully disclose prices, values, quantities, rebates,
drawbacks, fees, commissions, and royalties, which are true and correct,
and that all goods or services provided either free or at a reduced cost
to the seller of the merchandise are fully disclosed (see Sec. 111.32 of
this chapter).
(c) Submission of invoice. The invoice will be retained by the filer
unless requested by Customs. If the invoice is submitted by the filer
before a request is made by Customs, it will not be accepted or retained
by Customs. When Customs requests presentation of the invoice, invoice
data must be submitted in one of the following forms:
(1) Paper form;
(2) AII or EDIFACT format.
(3) In appropriate cases where a party has obtained a
preclassification/binding ruling number covering the merchandise being
entered, or is a participant in a pre-approval program, and information
is electronically transmitted which is adequate for the examination of
the merchandise and the determination of duties, and for verifying the
information required for statistical purposes by Sec. 141.61(e) of this
chapter, such information will satisfy the invoice requirement of this
part and part 141 of this chapter.
[T.D. 90-92, 55 FR 49886, Dec. 3, 1990, as amended by T.D. 98-56, 63 FR
32945, June 16, 1998]
Sec. 143.37 Retention of records.
(a) Record maintenance requirements. All records received or
generated by a broker or importer must be maintained in accordance with
part 163 of this chapter.
(b) Termination of broker's responsibility. If the broker is
discharged by the importer, he shall retain the documentation for those
deliveries, entries or entry summaries filed by him prior to such
discharge. Documentation in possession of a broker at the time of
permanent termination of the brokerage business shall be accounted for
pursuant to Sec. 111.30(e) of this chapter.
[T.D. 90-92, 55 FR 49886, Dec. 3, 1990, as amended by T.D. 98-56, 63 FR
32945, June 16, 1998]
Sec. 143.38 [Reserved]
Sec. 143.39 Penalties.
(a) Brokers. Brokers unable to produce records requested by Customs
under this chapter will be subject to disciplinary action or penalties
pursuant to part 111 or part 163 of this chapter.
(b) Importers. Importers unable to produce records requested by
Customs under this chapter will be subject to penalties pursuant to part
163 of this chapter.
[T.D. 98-56, 63 FR 32945, June 16, 1998]