19 CFR 142.25 – Discontinuance of immediate delivery privileges
(a) Authority of port director. The port director may discontinue immediate delivery privileges if the importer:
Terms Used In 19 CFR 142.25
- Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
- Duties: means Customs duties and any internal revenue taxes which attach upon importation. See 19 CFR 101.1
- Importer: means the person primarily liable for the payment of any duties on the merchandise, or an authorized agent acting on his behalf. See 19 CFR 101.1
- port director: means the person who has jurisdiction within the geographical boundaries of their port of entry unless the regulations provide that particular trade functions or determinations are exclusively within the purview of a Center Director or other CBP personnel. See 19 CFR 101.1
(1) Has failed repeatedly to file the applicable Customs documentation set forth in § 142.22(b) timely without justification, or
(2) Has not taken prompt action to settle a claim for liquidated damages issued under § 142.27 for failure to file the applicable Customs documentation set forth in § 142.22(b) timely, or a claim for liquidated damages issued under the basic importation and entry bond for failure to deposit estimated duties, taxes and charges timely, as provided in such bond. “Prompt action” means that the importer, within the time specified in a claim for liquidated damages shall petition for relief or pay the amount claimed and, file the applicable documentation and deposit estimated duties, if any.
(3) Has repeatedly delivered documentation required by § 142.22(b) which is incomplete or which contains erroneous information.
(4) Is substantially or habitually delinquent in the payment of Customs bills. See § 142.26.
(b) Brokers; restriction. A broker shall not circumvent an action taken under this section by applying for the immediate release of the importer’s merchandise in the broker’s name and under the broker’s bond.