19 CFR 144.12

§ 144.12 Contents of entry summary; estimated duties.

United States · 19 CFR — Customs Duties · Status: effective

Cite this

Citation: 19 CFR 144.12, § 144.12 Contents of entry summary; estimated duties, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/74601
Permanent ID: ys:prov:74601@1
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Full text

The entry summary, Customs Form 7501, or its electronic equivalent shall show the value, classification, and rate of duty as approved by the Center director at the time the entry summary is filed. However, no deposit of estimated duties shall be required until the merchandise is withdrawn for consumption.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.