19 CFR § 144.12 - Contents of entry summary; estimated duties.

---
identifier: "/us/cfr/t19/s144.12"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 144.12 - Contents of entry summary; estimated duties."
title_number: 19
title_name: "Customs Duties"
section_number: "144.12"
section_name: "Contents of entry summary; estimated duties."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "144"
part_name: "WAREHOUSE AND REWAREHOUSE ENTRIES AND WITHDRAWALS"
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, 1484, 1557, 1559, 1624."
regulatory_source: "T.D. 73-175, 38 FR 17464, July 2, 1973, unless otherwise noted."
cfr_part: "144"
---


# 144.12 Contents of entry summary; estimated duties.

The entry summary, Customs Form 7501, or its electronic equivalent shall show the value, classification, and rate of duty as approved by the Center director at the time the entry summary is filed. However, no deposit of estimated duties shall be required until the merchandise is withdrawn for consumption.

[T.D. 79-221, 44 FR 46828, Aug. 9, 1979, as amended by T.D. 84-129, 49 FR 23168, June 5, 1984; CBP Dec. 15-14, 80 FR 61290, Oct. 13, 2015; CBP Dec. No. 16-26, 81 FR 93020, Dec. 20, 2016]