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g) Tariff Classification
and other charges collectable by the Port Director. If restricted merchandise is being entered, the bond amount will be the entered value of the merchandise or value plus duty and tax, as appropriate. When merchandise is subject to other agency requirements, where failure to redeliver could pose a threat to public health and safety, the bond amount will be set at not less than 3 times the total entered value of the merchandise. These bond amounts will be periodically reviewed by the Port Director as set forth in 19 CFR 113.13(c), and increased security may be demanded as set forth in 19 CFR 113.13(c) or (d).
(c) Deposit of Duties - Estimated duties and taxes will be deposited by the importer of record with the CBP personnel designated to receive them, as set forth in 19 CFR 141, Subpart G.
(d) Entry Processing and Release - Consumption entries are processed by CBP on a selective basis according to the risk to the revenue and proper law enforcement represented by the merchandise or the transaction. At most ports, selective processing is done through the automated procedures of the Automated Commercial System (ACS). Key data elements are fed into the computer, which advises CBP personnel whether examination or further review by Import Specialists is needed before the goods are released for transfer from the zone. Because of the selective processing, the majority of entries are approved for release without examination within a day after the entry is filed. If the required duties and taxes have been paid, the merchandise is admissible into U.S. commerce, and CBP determines that no examination is necessary, a permit to transfer the merchandise into the Customs territory will be issued through an authorized signature on the CBPF 3461 and CBPF 7501, or other document authorized by the Port Director. In the case of electronic entry filing, a permit to transfer shall be transmitted electronically to the filer by CBP (19 CFR 143.34).
(e) Admissibility and Restricted Merchandise - "Restricted merchandise" as defined in CD 099 3250-005, is merchandise which may not be authorized for delivery from CBP custody without a special permit, or waiver thereof, by an agency of the U.S. Government. In the absence of the special permit, such merchandise is not admissible into the commerce of the U.S. Entry procedures for zone-restricted status merchandise are described in Section 9.15 FTZM.
(f) Merchandise Examination - Merchandise entered for consumption from a zone is examined by CBP much less frequently than other merchandise entered for consumption. This is because much of the merchandise (1) is in the same condition as it was when it was subject to examination upon admission (19 CFR 146.36), or (2) is the product of repetitive manufacturing or processing in the zone. Nevertheless, the Port Director is authorized to examine the merchandise upon entry for consumption as well as upon admission. If merchandise is ordered for examination, it may be required to be transferred to a CES or other location as designated by the Port Director (See Sections 6.7(d) and 2.9 FTZM). Upon completion of the examination, a permit to release shall be issued on CBP Form 3461, 7501, or other authorized form, or electronically in the case of
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