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19 CFR § 132.24 - Entry.

---
identifier: "/us/cfr/t19/s132.24"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 132.24 - Entry."
title_number: 19
title_name: "Customs Duties"
section_number: "132.24"
section_name: "Entry."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "132"
part_name: "QUOTAS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "19 U.S.C. 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States (HTSUS)), 1623, 1624."
regulatory_source: "T.D. 73-203, 38 FR 20230, July 30, 1973, unless otherwise noted."
cfr_part: "132"
---

# 132.24 Entry.

Unless a formal entry or entry by appraisement is required, a mail entry on Customs Form 3419 shall be issued and forwarded with the package to the postmaster for delivery to the addressee and collection of any duties in the same manner as for any other mail package subject to Customs treatment.