Code of Federal Regulations · Section
§ 143.16 — Substitution Of Warehouse Entry
19 C.F.R. § 143.16
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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.
Authorizing Statute
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Rules and forms prescribed by Secretary19 U.S.C. § 66