19 CFR § 142.0 - Scope.

---
identifier: "/us/cfr/t19/s142.0"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 142.0 - Scope."
title_number: 19
title_name: "Customs Duties"
section_number: "142.0"
section_name: "Scope."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "142"
part_name: "ENTRY PROCESS"
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, 1448, 1484, 1624."
regulatory_source: "T.D. 79-221, 44 FR 46821, Aug. 9, 1979, unless otherwise noted."
cfr_part: "142"
---


# 142.0 Scope.

This part sets forth requirements and procedures relating to (a) the entry of merchandise, as authorized by section 484, Tariff Act of 1930, as amended (19 U.S.C. 1484), and (b) special permits for immediate delivery of merchandise, as authorized by section 448(b), Tariff Act of 1930, as amended (19 U.S.C. 1448(b)).