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Late Entry Filing
Failure to file entry timely
Merchandise for which timely entry is not filed as required by 19 C.F.R. 142.2 shall be treated in accordance with 19 C.F.R. 4.37 and 127.
Failure to file entry summaries timely
Claims for liquidated damages for failure to file entry summaries timely
shall be issued and mitigated as follows:
He may pay a specified sum within 60 days and
the case will be closed. By electing this option in lieu of
petitioning, he waives his right to file a petition. He may,
however, file a supplemental petition, if he does so in
accordance with the Customs Regulations and has some
new fact or information which merits consideration in
accordance with these guidelines.
- Dutiable entry summary filed late. The bond principal or
surety shall be charged an administrative fee of $100 plus
interest on the withheld duty at the rate of 0.1 percent (.001)
per calendar day that the withheld duty was late. The
interest amount shall be rounded up to the next dollar. For
purposes of this calculation, the withheld duty amount shall
be rounded down to the next dollar. For purposes of these
mitigation guidelines, the term 'withheld duty' shall include
unpaid duties, merchandise processing fees, harbor
maintenance fees and any other taxes or charges due and
owing at the time of filing of the entry summary.
- Duty-free entry filed late. The bond principal or surety shall
be charged an administrative fee of $100 plus interest on
any withheld fees and taxes calculated at the rate of 0.1
percent (.001) per calendar day that the entry summary was
late.
- Dutiable entry rejected and re-filed late with no withheld
duty, fees and taxes. The bond principal or surety shall be
charged $100.
- Dutiable entry filed timely but rejected, re-filed late with
additional duties, fees and taxes owed. The bond principal
or surety shall be charged an administrative fee of $100 plus
interest calculated on withheld duties, fees and taxes only,
calculated at the rate of 0.1 percent (.001) per calendar day
that the withheld duty was late.
Petition for relief
Pursuant to the provisions of 19
C.F.R. 172.2 and 172.4, the bond principal or surety may file
a petition for relief. By filing a petition for relief, the petitioner
will no longer be afforded the above option mitigation amount.
The FP&F Officer shall grant full relief when the petitioner
demonstrates that the violation did not occur or that the
violation occurred solely as a result of Customs error. If the
petitioner fails to demonstrate that the violation did not occur
or that the violation occurred solely as a result of Customs
error, the FP&F Officer may cancel the claim upon payment
of an amount no less than $100 greater than the above option
amount.
Entry summary not filed.
If at the time the demand for liquidated damages is issued
the entry summary has not been filed, a claim for liquidated
damages for non-filing of the entry summary shall be issued.
Once the estimated duties, fees and taxes have been paid, a
notice of claim for liquidated damages shall be issued for
late filing of the entry summary, replacing the earlier notice
of claim for non-filing of the entry summary. The late filing
claim issued as a result of a non-filing situation shall be
canceled in accordance with the following guidelines once
the estimated duties, fees and taxes have been deposited.
- The bond principal shall be charged an administrative
fee of $200 plus interest on the withheld duty at the
rate of 0.1 percent (.001) per calendar day that the
entry summary was late. The interest amount shall
be rounded up to the next dollar.
- When the surety deposits estimated duties, fees and
taxes, the surety shall be charged an administrative
fee of $200 plus 0.1 percent (.001) per calendar day
between issuance of the demand on surety and
payment of the estimated duties, fees and taxes.
If no response from the principal is received within 60 days
from the date of issuance of the non-filing claim, a claim for
liquidated damages for the non-filing shall be issued to both
the principal and surety
Late or non-payment of estimated duties.
Claims for liquidated damages for late or non-payment of estimated duties
shall be issued in an amount equal to double the late-paid estimated
duties, fees, taxes and charges or $1,000 (whichever is greater).
Notification of liquidated damages incurred; estimated duties not
paid. If at the time the demand for liquidated damages is issued
the estimated duties, fees and taxes have not been paid, the claim
shall be issued on a CF-5955A citing 19 C.F.R. 113.62(a)(1)(i) and
19 C.F.R. 113.62(l)(4) as the bond conditions violated. No mitigated amount shall be offered. As a
prerequisite for mitigation, the principal must pay estimated duties,
fees and taxes or the surety must deposit estimated duties, fees
and taxes.
Notification of liquidated damages incurred; estimated duties paid
late; modified CF 5955A. If at the time of issuance of the demand
for liquidated damages, estimated duties, fees and taxes have been
paid, the Notices of Claim for Liquidated Damages incurred shall be
issued on a modified CF-5955A.
- If estimated duties, taxes and charges are paid untimely, but
payment is made before Customs is required to issue a
Notice of Claim as described,
the bond principal or surety shall be charged an
administrative fee of $100 plus interest on the withheld duty
at the rate of 0.1 percent (.001) per calendar day that the
withheld duty was late. The interest amount shall be
rounded up to the next dollar. For purposes of this
calculation, the withheld duty amount shall be rounded down
to the next dollar. For purposes of these mitigation
guidelines, the term 'withheld duty' shall include unpaid
duties, merchandise processing fees, harbor maintenance
fees and any other taxes or charges due and owing at the
time of filing of the entry summary.
- If estimated duties, taxes, fees and charges are paid
untimely by the bond principal after Customs has issued a
claim for liquidated damages for non-payment of estimated
duties in accordance, the
bond principal shall be charged an administrative fee of $200
plus interest on the withheld duty at the rate of 0.1 percent
(.001) per calendar day that the payment was late. The
interest amount shall be rounded up to the next dollar. For
purposes of this calculation, the duty amount shall be
rounded down to the next dollar
- When the surety deposits estimated duties, fees and taxes,
in response to a demand made in accordance, the surety shall be charged an
administrative fee of $200 plus 0.1 percent (.001) per
calendar day between issuance of the demand on surety
and payment of the estimated duties, fees and taxes.