PART 143—SPECIAL ENTRY PROCEDURES Authority: 19 U.S.C. 66, 1321, 1414, 1481, 1484, 1498, 1624, 1641. Source: T.D. 73-175, 38 FR 17463, July 2, 1973, unless otherwise noted. § 143.0 Scope. This part sets forth the requirements and procedures for participation in the Automated Broker Interface (ABI), for the clearance of imported merchandise under appraisement and informal entries, and under electronic entry filing and under Remote Location Filing (RLF). All requirements and procedures set forth in this part 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, part 145 concerns importations by mail and part 10 concerns merchandise conditionally free of duty or subject to a reduced rate. [CBP Dec. 09-47, 74 FR 69020, Dec. 30, 2009] Subpart A—Automated Broker Interface Source: T.D. 90-92, 55 FR 49884, Dec. 3, 1990, unless otherwise noted. § 143.1 Eligibility. The Automated Broker Interface (ABI) allows participants to transmit data electronically to CBP through ABI and to receive transmissions from Automated Commercial Environment (ACE) or any other CBP-authorized electronic data interchange system. Its purposes are to improve administrative efficiency, enhance enforcement of customs and related laws, lower costs and expedite the release of cargo. (a) Participants for entry and entry summary purposes. (1) Customs brokers as defined in § 111.1 of this chapter; (2) Importers as defined in § 101.1 of this chapter; and (3) 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 § 111.1 of this chapter. (b) Participants for Importer Security Filing purposes. (c) Participants for other purposes. [CBP Dec. 08-46, 73 FR 71782, Nov. 25, 2008, as amended by CBP Dec. 15-14, 80 FR 61290, Oct. 13, 2015; CBP Dec. 17-13, 82 FR 45406, Sept. 28, 2017] § 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. § 143.3 Action on application. (a) Approval. (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. § 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 § 111.24 of this chapter). § 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 the participant's system and monitoring of its performance in accordance with Publication 552. § 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. (b) Suspension following probationary period. (c) Reinstatement following suspension. § 143.7 Revocation of ABI participation. (a) Fraud or misstatement of material fact. (b) Risk of significant harm to system. (c) Notification to participant. § 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 §§ 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 Executive Director, Trade Policy and Programs, Office of International Trade, 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 CBP 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 § 143.11 Merchandise eligible for appraisement entry. (a) Without Commissioner's approval. (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. (c) Merchandise not eligible. § 143.12 Form of entry. Application for an entry by appraisement shall be made in triplicate on the entry summary, Customs Form 7501, or its electronic equivalent. [T.D. 84-129, 49 FR 23168, June 5, 1984, as amended by CBP Dec. 15-14, 80 FR 61289, Oct. 13, 2015] § 143.13 Documents to be presented with entry. The importer shall in all cases present: (a) Any bills or statements of cost, or their electronic equivalents, relating to the merchandise which may be in his possession; and (b) A declaration, or its electronic equivalent, that he has no other information as to the value of the articles and is unable to obtain such information or to determine the value of the articles for the purpose of making formal entry thereof. [T.D. 73-175, 38 FR 17463, July 2, 1973, as amended by CBP Dec. 15-14, 80 FR 61289, Oct. 13, 2015] § 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. § 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. § 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 § 143.21 Merchandise eligible for informal entry. The following types of merchandise are among those which may be entered under informal entry (see §§ 141.52 and 143.22 of this chapter): (a) Shipments of merchandise not exceeding $2,500 in value (except for articles valued in excess of $250 classified in Chapter 99, Subchapters III and IV, HTSUS); (b) Any installment, not exceeding $2,500 in value, of a shipment arriving at different times, as described in § 141.82 of this chapter; (c) A portion of one consignment, when such portion does not exceed $2,500 in value and may be entered separately pursuant to § 141.52 of this chapter. This paragraph does not apply to shipments of articles valued in excess of $250 classified under 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 $2,500; (g) Personal effects not exceeding $2,500 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 CBP, 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 $800 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 (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 www.govinfo.gov. § 143.22 Formal entry may be required. CBP may require a formal consumption or appraisement entry for any merchandise if deemed necessary for import admissibility enforcement purposes; revenue protection; or the efficient conduct of customs business. Individual shipments for the same consignee, when such shipments are valued at $2,500 or less, may be consolidated on one such entry. [CBP Dec. 12-19, 77 FR 72720, Dec. 6, 2012, as amended by CBP
Dec. No. 16-26, 81 FR 93020, Dec. 20, 2016] § 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 must be entered on a CBP Form 368 or 368A, (serially numbered) or CBP Form 7501, or its electronic equivalent or, if authorized by the Center 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 CBP Form 3311, or its electronic equivalent, is prescribed by § 10.1 of this chapter; (c) Personal effects and tools of trade for which clearance on CBP Form 3299, or its electronic equivalent, is prescribed by § 148.6 of this chapter; and (d) Shipments not exceeding $2,500 in value (except for articles valued in excess of $250 classified in 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 CBP Form 7523, in duplicate, supported by evidence of the right to make entry. (e) Merchandise for which informal entry may 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 CBP Form 7501, or its electronic equivalent 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 CBP 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. CBP Form 3311, or its electronic equivalent, 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, CBP Form 7501, or its electronic equivalent, annotated “informal entry” in the upper right hand corner, and CBP Form 3311, or its electronic equivalent, will serve as informal entry. (i) A shipment of merchandise not exceeding $2,500 in value which is imported by an express consignment operator or carrier and which meets the requirements 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 that qualifies for informal entry under 19 U.S.C. 1498 may be entered, including the information listed in paragraph (k) of this section, by presenting the bill of lading or a manifest listing each bill of lading when: (1) The value of the shipment does not exceed $100 in the case of a bona fide gift from a person in a foreign country to a person in the United States and the shipment meets the requirements in § 10.152 of this chapter (see § 10.152 of this chapter); (2) The value of the shipment does not exceed $200 in the case of articles (including bona fide gifts) from the Virgin Islands, Guam, and American Samoa and the shipment meets the requirements in § 10.152 of this chapter (see § 10.152 of this chapter); or (3) The value of the shipment does not exceed $800 and the shipment satisfies the requirements in § 10.151 of this chapter (see §§ 10.151 and 128.24(e) of this chapter). (k) The following information is required to be filed as a part of entry made under paragraph (j) of this section: (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 www.govinfo.gov. § 143.24 Preparation of Customs Form 7501 and Customs Form 368 or 368A (serially numbered). Customs Form 7501, or its electronic equivalent, 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; CBP Dec. 15-14, 80 FR 61289, Oct. 13, 2015] § 143.25 Information on entry form, or its electronic equivalent. Each Customs Form 368 or 368A (serially numbered) or, where used, Customs Form 7501, or its electronic equivalent, 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; CBP Dec. 15-14, 80 FR 61289, Oct. 13, 2015] § 143.26 Party who may make informal entry of merchandise. (a) Shipments valued between $800 and $2,500. (b) Shipments valued at $800 or less. [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; CBP Dec. 12-19, 77 FR 72720, Dec. 6, 2012; CBP Dec. No. 16-13, 81 FR 58834, Aug. 26, 2016] § 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 thereof, an itemized statement of value. [T.D. 85-39, 50 FR 9612, Mar. 11, 1985] § 143.28 Deposit of duties and release of merchandise. Unless statement processing and ACH are used pursuant to § 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. § 143.31 Applicability. This subpart sets forth general requirements for the entry of imported merchandise processed electronically through the CBP Automated Commercial Environment (ACE) or any other CBP-authorized electronic data interchange system. 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. [T.D. 90-92, 55 FR 49886, Dec. 3, 1990, as amended by CBP Dec. 15-14, 80 FR 61290, Oct. 13, 2015] § 143.32 Definitions. The following are definitions for purposes of subparts D and E of this part: (a) ABI. (b) Authorized electronic data interchange system (c) AII. (d) Broker. (e) Certification. (f) Data. (g) Documentation. (h) EDIFACT. (i) Electronic entry. (1) Entry information required for the entry of merchandise; and (2) Entry summary information required for the classification and appraisement of the merchandise, the verification of statistical information, and the determination of compliance with applicable law. (j) Electronic immediate delivery. (k) Electronic Invoice Program (EIP). (l) Filer. (m) Preclassification/binding ruling number. (n) Records. (o) Selectivity criteria. (p) Statement processing. [T.D. 90-92, 55 FR 49886, Dec. 3, 1990, as amended by T.D. 98-56, 63 FR 32945, June 16, 1998; CBP Dec. 09-47, 74 FR 69020, Dec. 30, 2009; CBP Dec. 15-14, 80 FR 61289, 61290, Oct. 13, 2015] § 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, as prescribed in § 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. [T.D. 90-92, 55 FR 49886, Dec. 3, 1990, as amended by CBP Dec. 15-14, 80 FR 61290, Oct. 13, 2015] § 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. § 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 § 24.25 of this chapter). [T.D. 98-56, 63 FR 32945, June 16, 1998] § 143.36 Form of immediate delivery, entry and entry summary. (a) Electronic form of data. (b) Accuracy of data. (c) Submission of invoice. (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 § 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] § 143.37 Retention of records. (a) Record maintenance requirements. (b) Termination of broker's responsibility. [T.D. 90-92, 55 FR 49886, Dec. 3, 1990, as amended by T.D. 98-56, 63 FR 32945, June 16, 1998] § 143.38 [Reserved] § 143.39 Penalties. (a) Brokers. (b) Importers. [T.D. 98-56, 63 FR 32945, June 16, 1998] Subpart E—Remote Location Filing Source: CBP Dec. 09-47, 74 FR 69020, Dec. 30, 2009, unless otherwise noted. § 143.41 Applicability. This subpart sets forth the general requirements and procedures for Remote Location Filing (RLF). RLF entries are subject to the documentation, document retention and document retrieval requirements of this chapter as well as the general entry requirements of parts 141, 142 and 143 of this chapter. Participation in the RLF program is voluntary and at the option of the filer. § 143.42 Definitions. The following definitions, in addition to the definitions set forth in § 143.32 of this part, apply for purposes of this subpart E: (a) Remote Location Filing (RLF) (b) RLF-operational CBP location http://www.cbp.gov/xp/cgov/trade/trade_programs/remote_location_filing/. § 143.43 RLF eligibility criteria. (a) Automation criteria. (1) Operational on the ABI ( see (2) Operational on the EIP prior to applying for RLF; and (3) Operational on the ACH (or any other CBP-approved method of electronic payment), for purposes of directing the electronic payment of duties, taxes and fees ( see (b) Broker must have national permit. see (c) Continuous bond. § 143.44 RLF procedure. (a) Electronic transmission of invoice data. (b) Electronic transmission of payment. see (c) Automation requirements. http://www.cbp.gov/xp/cgov/trade/trade_programs/remote_location_filing/. (d) Combined electronic entry and entry summary. (e) No line release or immediate delivery entries permitted under RLF. see (f) Data acceptance and release of merchandise. (g) Liquidation. see § 143.45 Filing of additional entry information. When filing from a remote location, a RLF filer must electronically file all additional information required by CBP to be presented with the entry and entry summary information (including facsimile transmissions) that CBP can accept electronically. If CBP cannot accept additional information electronically, the RLF filer must file the additional information in a paper format at the CBP port of entry where the goods arrived.