Code of Federal Regulations · Section
§ 144.12 — Contents Of Entry Summary; Estimated Duties
19 C.F.R. § 144.12
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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 However, no deposit of estimated duties shall be required until the merchandise is withdrawn for consumption.
Authorizing Statute
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Rules and forms prescribed by Secretary19 U.S.C. § 66
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Allowance for loss; abandonment of warehouse goods19 U.S.C. § 1563
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Manipulation in warehouse19 U.S.C. § 1562
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Bonded warehouses19 U.S.C. § 1555