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 shall be entered on a Customs Form 368 or 368A, (serially numbered) or Customs Form 7501, or, if authorized by the port 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 Customs Form 3311 is prescribed by § 10.1 of this chapter ;
(c)
Personal effects and tools of trade for which clearance on Customs Form 3299 is prescribed by § 148.6 of this chapter; and
(d)
Shipments not exceeding $2,000 in value (except for articles valued in excess of $250 classified in Sections VII, VIII, XI, and XII; Chapter 94; and 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 Customs Form 7523, in duplicate, supported by evidence of the right to make entry.
(e)
Merchandise for which informal entry can 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 Customs Form 7501, 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 Customs 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. Customs Form 3311 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, Customs Form 7501, annotated “informal entry” in the upper right hand corner, and Customs Form 3311 will serve as informal entry.
(i)
A shipment of merchandise not exceeding $2,000 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 not exceeding $200 in value which qualifies for informal entry under 19 U.S.C. 1498 and meets the requirements in § 10.151 or § 10.152 of this chapter may be entered by presenting the bill of lading or a manifest listing each bill of lading (see §§ 10.151, 10.152 and 128.24(e) of this chapter ). The following information is required to be filed as a part of such entry: