Answer first
Core rule
Answer first: merchandise generally must be entered within 15 calendar days after landing or arrival at the in-bond destination. If the entry summary was not filed at entry and §142.13 does not require it then, the summary and estimated duties are generally due within 10 working days after the time of entry. Sections 142.2 and 142.12 do not create a general discretionary extension; a claimed extension needs a separate, specific legal basis. Late summary filing triggers the §142.15 bond-damages process. These are October 2026 exam rules from the 2025 Annual CFR; check current law separately for operational use.
Authority and lookup route
Locate the rule before returning to the facts. Links point to government or official publications.
Reference lookup task
Build two timelines: landing or arrival to entry, and time of entry to entry summary. Then identify the exception and late-filing sections.
Route: Read §§142.2(a), 142.12(b), 142.13, and 142.15 in that order in the 2025 Annual Edition.
Worked example
Merchandise lands Monday, August 3, 2026. Entry occurs Wednesday, August 5. The importer is not subject to §142.13 and does not file the summary at entry. Assume no federal holiday intervenes.
- 1Use August 3 only for the separate 15-calendar-day entry clock; the August 5 entry is timely.
- 2Start the summary clock after the August 5 time of entry, not after landing or release.
- 3Count ten working days: August 6–7, 10–14, and 17–19.
- 4Confirm that the default summary deadline is August 19 and that no general extension is implied.
Conclusion: The entry summary and estimated duties are generally due August 19, 2026; release does not restart the clock.
Common traps
- Using landing as the trigger for the ten-working-day summary clock.
- Counting calendar days where the regulation requires working days.
- Treating release, internal delay, or informal permission as a general extension.