supporting CFR

Emcdonald on DSK29S0YB1PROD with CFR

§ 143.22

19 CFR Ch. I (4–1–12 Edition)

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 § 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 Vir-

gin Islands, Guam, or American
Samoa)); or
(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 § 143.21, see the List of CFR
Sections Affected, which appears in the
Finding Aids section of the printed volume
and at www.fdsys.gov.

§ 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]

§ 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
§ 10.1 of this chapter;

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Emcdonald on DSK29S0YB1PROD with CFR

U.S. Customs and Border Protection, DHS; Treasury
(c) Personal effects and tools of trade
for which clearance on Customs Form
3299 is prescribed by § 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
§ 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 §§ 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 § 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 re-

§ 143.24

quirements in § 128.24 of this chapter
may be entered as provided in that section.
(j) Except for mail importations (see
§§ 145.31 and 145.32 of this chapter), or in
the case of personal written or oral
declarations (see §§ 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 § 10.151 or § 10.152 of
this chapter may be entered by presenting the bill of lading or a manifest
listing each bill of lading (see §§ 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 § 143.23, see the List of CFR
Sections Affected, which appears in the
Finding Aids section of the printed volume
and at www.fdsys.gov.

§ 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

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