19 CFR §144.12
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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 However, no deposit of estimated duties shall be required until the merchandise is withdrawn for consumption.