CFR › Title 19 › Part 142 › §142.819 CFR §142.8Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkMerchandise for which timely entry is not filed as required by § 142.2 shall be treated in accordance with § 4.37 and part 127 of this chapter.