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Effective July 3, 2006, at the election of the importer of record, and under certain conditions, an unassembled or disassembled entity
arriving on multiple conveyances may be processed as a single entry, providing that the entity:
(1) Cannot, due to its size or nature, be shipped on a single conveyance, and is thus imported in an unassembled
or disassembled condition;
(2) Is ordered, invoiced and is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS), as a single entity and is consigned to one person in the United States;
(3) Is imported on more than one conveyance to the same port of entry in the United States; and
(4) Involves the first portion and all succeeding portions arriving at the same United States port of entry
within either:
(i) 15 calendar days after the unloading of the first portion, or arrival at the destination port if transported in bond, for entities entered under the “hold all” method; or
(ii) 10
calendar days after the release of the first portion under special permit procedures for entities released under the “incremental release” method.
Application to file a single entry
The importer of record must apply to file a single entry covering an entity described above. Applications may be made either by appropriately annotating a Customs and Border Protection (CBP) Form 3461,
CBP Form 3461 ALT, or electronic equivalent, or by submitting a letter to CBP. The required application must be made no later than 5 working days in advance of the arrival of the first conveyance.
Justification for the need for more than one conveyance must be provided in the application, which must include an affirmative statement that the entity cannot, due to its size or nature, be shipped on one
conveyance. A copy of the relevant invoice or purchase order, or electronic equivalent, must accompany the application, along with the proposed appropriate single tariff number under the HTSUS. The port
director will notify the applicant of the approval or denial of the application within 3 working days of the receipt of the application.
Entry options - "hold all” and “incremental release”
In order to make a single entry for portions of an entity covered under this section that arrive at different times, an importer of
record must either:
(1) File an entry at such time as all portions of the entity have arrived at the same port of entry in the United States (Hold All). Any portion that arrives at a different port must be
transported in-bond to the destination port where entry will be made. In the alternative, the importer may file a special permit for immediate delivery after arrival of all portions of the entity provided that it is
eligible for such a permit under Sec. 142.21(a)-(d), (f) and (i) of Customs Regulations (contiguous countries, fresh fruits & vegetables, US Government consignee, trade fair items, certain warehouse
withdrawals, headquarter authorization), or
(2) File an application for a special permit for immediate delivery after the arrival of the first portion of the disassembled entity, and its remaining portions
may be released incrementally (Incremental Release). All portions of the shipment must timely arrive at the same port of entry in the United States. Any portion that arrives at a different port must be transported
in-bond to the destination port where entry will be made.
If an importer wishes to secure release of an entity after the entity's arrival, the importer must file with CBP a CBP Form 3461 or CBP Form 3461
ALT, as appropriate, or electronic equivalent. To secure the separate release upon arrival of each portion of a shipment, the importer must file with CBP a CBP Form 3461 or CBP Form 3461 ALT, as appropriate, or
electronic equivalent after arrival of the first portion. As each successive portion arrives, the importer must submit a copy of the originally submitted CBP Form 3461/CBP Form 3461 ALT, annotated to specifically
identify that particular portion. The CBP Form 3461/CBP Form 3461 ALT must indicate the order of the arriving portion in relation to the entire shipment as reflected on the invoice (for example, third of six
portions). If both the carrier and the importer are automated, such adjustments may be made electronically through the CBP Automated Commercial System (ACS). The release of each portion upon arrival as permitted
under this paragraph may be restricted due to CBP's need to examine the merchandise. In addition, the importer of record must present to CBP, specific and detailed information relating to the merchandise
on each conveyance which reflects exact information for that portion of the ordered entity (for example, detailed packing lists).
Entry summary
For merchandise entered under the “hold
all” option, an entry summary must be filed within 10 working days from the time of entry. For merchandise released under a special permit for immediate delivery, the entry summary, which serves as both the
entry and entry summary, must be filed within 10 working days after the first portion of the entity is authorized for release under the special permit.
For merchandise released under the “incremental
release” option, the entry summary, which serves as both the entry and the entry summary, must be filed within 10 working days from the date of the first release of a portion of the unassembled or disassembled
entity. However, the entry/entry summary for the entity cannot be filed before the last portion of the entity which is to be included on the entry has arrived.
Merchandise comprising the separate portions of
an entity included on one entry will be classified as though imported together. Any spare parts accompanying a portion of an entity must be classified and entered separately.
Separate entry and entry summary
is required when all portions of an entity do not arrive at the port of entry within the time constraints. (15 calendar days for “hold all”, 10 calendar days for “incremental
release”) Each separate entry shall be classified in its condition as imported. Each entry would reflect the quantities, values, classifications and rates of duty, as appropriate, of the various
components conveyed in each shipment.
Exclusions
Merchandise subject to quota and/or visa requirements is entirely excluded from this single entry option. CBP reserves the right for the port
director to deny use of the incremental release procedure.
Periodic monthly statement (PMS)
Importers may pay the
estimated duties and fees of a single entry involving unassembled or disassembled entities imported on multiple conveyances using PMS.
(1) PMS-Hold All Option
The date of filing of the entry, or a special
permit for immediate delivery (as described above), for disassembled entities after all portions have arrived identifies the month in which the entry is filed. Estimated duties and fees must be paid by the
15th working day of the following month.
(2) PMS-Incremental Increase
The date of the release of the first portion of the disassembled entity will identify the month that the entry is filed.
Estimated duties and fees must be paid by the 15th working day of the following month. For example, if the first portion is released in June and additional portions are released in July, the month of entry is
June and duties and fees are due by the 15th working day of July.
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