19 CFR § 143.16 - Substitution of warehouse entry.

---
identifier: "/us/cfr/t19/s143.16"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 143.16 - Substitution of warehouse entry."
title_number: 19
title_name: "Customs Duties"
section_number: "143.16"
section_name: "Substitution of warehouse entry."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "143"
part_name: "SPECIAL ENTRY PROCEDURES"
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, 1321, 1414, 1481, 1484, 1498, 1624, 1641."
regulatory_source: "T.D. 73-175, 38 FR 17463, July 2, 1973, unless otherwise noted."
cfr_part: "143"
---


# 143.16 Substitution of warehouse entry.

The importer may substitute an entry for warehouse at any time within 1 year from the date of importation, provided the merchandise has remained in continuous Customs custody.