19 CFR § 142.23 - Time limit for filing documentation after release.

---
identifier: "/us/cfr/t19/s142.23"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 142.23 - Time limit for filing documentation after release."
title_number: 19
title_name: "Customs Duties"
section_number: "142.23"
section_name: "Time limit for filing documentation after release."
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: "2026-04-05"
last_updated: "2026-04-05"
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"
---


# 142.23 Time limit for filing documentation after release.

The applicable documentation described in § 142.22(b) shall be filed, and estimated duties, if any, shall be deposited, within 10 working days after the merchandise or any part of the merchandise is authorized for release under a special permit for immediate delivery or, for quota class merchandise within the quota period, whichever expires first.

[T.D. 79-221, 44 FR 46821, Aug. 9, 1979; T.D. 80-26, 45 FR 3901, Jan. 21, 1980; T.D. 98-34, 63 FR 19399, Apr. 20, 1998]