Supporting Law/Regulation

WAIS Document Retrieval[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR141.20]

[Page 13]

TITLE 19--CUSTOMS DUTIES

CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY

PART 141--ENTRY OF MERCHANDISE--Table of Contents

Subpart B--Right to Make Entry and Declarations on Entry

Sec. 141.20 Actual owner's declaration and superseding bond of actual owner.

(a) Filing--(1) Declaration of owner. A consignee in whose name an
entry summary for consumption, warehouse, or temporary importation under
bond is filed, or in whose name a rewarehouse entry or a manufacturing
warehouse entry is made, and who desires, under the provisions of
section 485(d), Tariff Act of 1930, as amended (19 U.S.C. 1485(d)), to
be relieved from statutory liability for the payment of increased and
additional duties shall declare at the time of the filing of the entry
summary or entry documentation, as provided in Sec. 141.19(a), that he
is not the actual owner of the merchandise, furnish the name and address
of the owner, and file with the port director within 90 days from the
time of entry (see Sec. 141.68) a declaration of the actual owner of the
merchandise acknowledging that the actual owner will pay all additional
and increased duties. The declaration of owner shall be filed on Customs
Form 3347.
(2) Bond of actual owner. If the consignee desires to be relieved
from contractual liability for the payment of increased and additional
duties voluntarily assumed by him under the single-entry bond which he
filed in connection with the entry documentation and/or entry summary,
or under his continuous bond against which the entry and/or entry
summary is charged, he shall file a bond of the actual owner on Customs
Form 301, containing the bond conditions set forth in Sec. 113.62 of
this chapter, with the port director within 90 days from the time of
entry.
(b) Appropriate party to execute and file. Neither the declaration
of the actual owner nor the bond of the actual owner shall be accepted
unless executed by the actual owner or his duly authorized agent, and
filed by the nominal consignee or his duly authorized agent.
(c) Nonresident actual owner. If the actual owner is a nonresident,
the actual owner's declaration shall not be accepted as compliance with
section 485(d), Tariff Act of 1930, as amended (19 U.S.C. 1485(d)),
unless there is filed therewith the owner's bond on Customs Form 301,
containing the bond conditions set forth in Sec. 113.62 of this chapter,
with a resident corporate surety.
(d) Filing of declaration of owner for purposes other than relief
from liability. Nothing in this section shall be construed to prevent
the nominal consignee from filing the actual owner's declaration without
the superseding bond for purposes other than relief from statutory
liability for the payment of increased and additional duties under the
provisions of section 485(d), Tariff Act of 1930, as amended (19 U.S.C.
1485(d)).

[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 74-212, 39
FR 28420, Aug. 7, 1974; T.D. 79-221, 44 FR 46816, Aug. 9, 1979; T.D. 84-
213, 49 FR 41184, Oct. 19, 1984]