[Code of Federal Regulations]

[Title 19, Volume 1]

[Revised as of April 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR101.1]



[Page 425-426]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

              HOMELAND SECURITY; DEPARTMENT OF THE TREASURY

 

PART 101_GENERAL PROVISIONS--Table of Contents

 

Sec.  101.1  Definitions.



    As used in this chapter, the following terms shall have the meanings 

indicated unless either the context in which they are used requires a 

different meaning or a different definition is prescribed for a 

particular part or portion thereof:

    Business day. A ``business day'' means a weekday (Monday through 

Friday), excluding national holidays as specified in Sec.  101.6(a).

    Customs station. A ``Customs station'' is any place, other than a 

port of entry, at which Customs officers or employees are stationed, 

under the authority contained in article IX of the President's Message 

of March 3, 1913 (T.D. 33249), to enter and clear vessels, accept 

entries of merchandise, collect duties, and enforce the various 

provisions of the Customs and navigation laws of the United States.

    Customs territory of the United States. ``Customs territory of the 

United States'' includes only the States, the District of Columbia, and 

Puerto Rico.

    Date of entry. The ``date of entry'' or ``time of entry'' of 

imported merchandise shall be the effective time of entry of such 

merchandise, as defined in Sec.  141.68 of this chapter.

    Date of exportation. ``Date of exportation'' or ``time of 

exportation'' shall be as defined in Sec.  152.1(c) of this chapter.

    Date of importation. ``Date of importation'' means, in the case of 

merchandise imported otherwise than by vessel, the date on which the 

merchandise arrives within the Customs territory of the United States. 

In the case of merchandise imported by vessel, ``date of importation'' 

means the date on which the vessel arrives within the limits of a port 

in the United States with intent then and there to unlade such 

merchandise.

    Duties. ``Duties'' means Customs duties and any internal revenue 

taxes which attach upon importation.

    Entry or withdrawal for consumption. ``Entry or withdrawal for 

consumption'' means entry for consumption or withdrawal from warehouse 

for consumption.

    Exportation. ``Exportation'' means a severance of goods from the 

mass of things belonging to this country with the intention of uniting 

them to the mass of things belonging to some foreign country. The 

shipment of merchandise abroad with the intention of returning it to the 

United States with a design to circumvent provisions of restriction or 

limitation in the tariff laws or to secure a benefit accruing to 

imported merchandise is not an exportation. Merchandise of foreign 

origin returned from abroad under these circumstances is dutiable 

according to its



[[Page 426]]



nature, weight, and value at the time of its original arrival in this 

country.

    Importer. ``Importer'' means the person primarily liable for the 

payment of any duties on the merchandise, or an authorized agent acting 

on his behalf. The importer may be:

    (1) The consignee, or

    (2) The importer of record, or

    (3) The actual owner of the merchandise, if an actual owner's 

declaration and superseding bond has been filed in accordance with Sec.  

141.20 of this chapter, or

    (4) The transferee of the merchandise, if the right to withdraw 

merchandise in a bonded warehouse has been transferred in accordance 

with subpart C of part 144 of this chapter.

    Port and port of entry. The terms ``port'' and ``port of entry'' 

refer to any place designated by Executive Order of the President, by 

order of the Secretary of the Treasury, or by Act of Congress, at which 

a Customs officer is authorized to accept entries of merchandise to 

collect duties, and to enforce the various provisions of the Customs and 

navigation laws. The terms ``port'' and ``port of entry'' incorporate 

the geographical area under the jurisdiction of a port director. (The 

Customs ports in the Virgin Islands, although under the jurisdiction of 

the Secretary of the Treasury, have their own Customs laws (48 U.S.C. 

1406(i)). These ports, therefore, are outside the Customs territory of 

the United States and the ports thereof are not ``ports of entry'' 

within the meaning of these regulations).

    Principal field officer. A ``principal field officer'' is an officer 

in the field service whose immediate supervisor is located at Customs 

Service Headquarters.

    Service port. The term ``service port'' refers to a Customs location 

having a full range of cargo processing functions, including 

inspections, entry, collections, and verification.

    Shipment. ``Shipment'' means the merchandise described on the bill 

of lading or other document used to file or support entry, or in the 

oral declaration when applicable.



[T.D. 77-241, 42 FR 54937, Oct. 12, 1977, as amended by T.D. 84-213, 49 

FR 41170, Oct. 19, 1984; 49 FR 44867, Nov. 9, 1984; T.D. 94-51, 59 FR 

30294, June 13, 1994; T.D. 95-77, 60 FR 50011, Sept. 27, 1995; T.D. 99-

57, 64 FR 40987, July 28, 1999]