CBP may require a formal consumption or appraisement entry for any merchandise if deemed necessary for import admissibility enforcement purposes; revenue protection; or the efficient conduct of customs business. Individual shipments for the same consignee, when such shipments are valued at $2,500 or less, may be consolidated on one such entry.

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[CBP Dec. 12-19, 77 FR 72720, Dec. 6, 2012, as amended by CBP Dec. No. 16-26, 81 FR 93020, Dec. 20, 2016]