19 CFR 141.19 – Declaration of entry
(a) Declaration by consignee. The consignee in whose name an entry is made under the provisions of section 484, Tariff Act of 1930, as amended (19 U.S.C. § 1484), shall execute the declaration specified in section 485(a), Tariff Act of 1930, as amended (19 U.S.C. § 1485(a)) on:
Terms Used In 19 CFR 141.19
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Oath: A promise to tell the truth.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
(1) The entry summary for merchandise entered for consumption, for warehouse, or for temporary importation under bond, or
(2) The rewarehouse or the bonded manufacturing warehouse entry.
(b) Declaration by agent of consignee—(1) Authorized agent with knowledge of the facts. When entry is made in a consignee’s name by an agent who has knowledge of the facts and who is authorized under a proper power of attorney by that consignee to make declarations in accordance with section 485(f), Tariff Act of 1930, as amended (19 U.S.C. § 1485(f)), a declaration on the entry or entry summary executed by that agent is sufficient and no bond to produce a declaration of the consignee is required.
(2) Other agents. When entry is made in a consignee’s name by an agent who does not meet the qualifications in paragraph (b)(1) of this section either:
(i) A declaration of the consignee on Customs Form 3347-A shall be filed with the entry documentation or entry summary or
(ii) A charge for the production of the declaration shall be made against the bond on Customs Form 301, containing the bond conditions set forth in § 113.62 of this chapter. No separate bond of the agent shall be required, since a charge against the bond on Customs Form 301, containing the bond conditions set forth in § 113.62 of this chapter satisfies the requirements of section 485(c), Tariff Act of 1930, as amended (19 U.S.C. § 1485(c)).
(3) Nominal consignee. A nominal consignee who makes entry in his own name is not considered an agent within the purview of section 485(c), Tariff Act of 1930, as amended (19 U.S.C. § 1485(c)), and he shall execute a declaration in accordance with paragraph (a) of this section.
(c) Books, newspapers, and periodicals. In the case of successive importations of books, magazines, newspapers, and periodicals within the scope of section 485(b), Tariff Act of 1930, as amended (19 U.S.C. § 1485(b)), one declaration filed at the time of arrival of the first importation will be sufficient.