Answer first
Core rule
Entry data secures release from CBP custody, while entry-summary data enables CBP to assess duties, collect statistics, and determine compliance. Unless the summary must be filed at entry under §142.13 or the importer elects to file it then, §142.12 generally requires the entry summary with estimated duties within 10 working days after the time of entry.
Authority and lookup route
Locate the rule before returning to the facts. Links point to government or official publications.
Reference lookup task
Find the default entry-summary deadline and the provision that can require the summary before release.
Route: Read §142.12(b) for the default, then move directly to §142.13 for exceptions.
Worked example
Merchandise is released using entry documentation. The importer is not subject to §142.13 and did not file the entry summary at entry. What is the general deadline?
- 1Separate the completed cargo-release event from the remaining summary obligation.
- 2Confirm that §142.13 does not require filing at entry.
- 3Apply the default rule in §142.12(b).
- 4Count the prescribed period in working days from the time of entry.
Conclusion: The entry summary and estimated duties are generally due within 10 working days after the time of entry.
Common traps
- Treating release as completion of every entry obligation.
- Counting calendar days instead of working days.
- Applying the 10-day default without checking §142.13.