CFR > Title 19 - Customs Duties > CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY > PART 144—WAREHOUSE AND REWAREHOUSE ENTRIES AND WITHDRAWALS > SUBPART B—Requirements and Procedures for Warehouse Entry (§144.11 to §144.15) > 144.12—Contents of entry summary; estimated duties.

144.12—Contents of entry summary; estimated duties.

The entry summary, Customs Form 7501, shall show the value, classification, and rate of duty as approved by the port 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 However, no deposit of estimated duties shall be required until the merchandise is withdrawn for consumption.

Code of Federal Regulations

[T.D. 79-221, 44 FR 46828, Aug. 9, 1979, as amended by T.D. 84-129, 49 FR 23168, June 5, 1984]