19 CFR 142.27
§ 142.27 Failure to file documentation timely.
United States · 19 CFR — Customs Duties · Status: effective
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- Citation
- 19 CFR 142.27, § 142.27 Failure to file documentation timely, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/74530
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Full text
If the applicable Customs documentation set forth in § 142.22(b) is not filed within the time provided in § 142.23, the port director shall make an immediate demand for liquidated damages in the amount of the bond in the case of a single entry bond. When the transaction has been charged against a continuous bond, the demand shall be for the amount that would have been demanded if the merchandise had been released under a single entry bond. Any application for cancellation of liquidated damages incurred shall be made in accordance with part 172 of this chapter.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.