19 U.S.C. § 1484 : US Code - Section 1484: Entry of merchandise

    (a) Requirement and time
      (1) Except as provided in sections 1490, 1498, 1552, and 1553 of
    this title, one of the parties qualifying as "importer of record"
    under paragraph (2)(B), either in person or by an agent authorized
    by the party in writing, shall, using reasonable care - 
        (A) make entry therefor by filing with the Bureau of Customs
      and Border Protection such documentation or, pursuant to an
      authorized electronic data interchange system, such information
      as is necessary to enable the Bureau of Customs and Border
      Protection to determine whether the merchandise may be released
      from custody of the Bureau of Customs and Border Protection; (!1)

        (B) complete the entry, or substitute 1 or more reconfigured
      entries on an import activity summary statement, by filing with
      the Customs Service the declared value, classification and rate
      of duty applicable to the merchandise, and such other
      documentation or, pursuant to an electronic data interchange
      system, such other information as is necessary to enable the
      Customs Service to - 
          (i) properly assess duties on the merchandise,
          (ii) collect accurate statistics with respect to the
        merchandise, and
          (iii) determine whether any other applicable requirement of
        law (other than a requirement relating to release from customs
        custody) is met.

      (2)(A) The documentation or information required under paragraph
    (1) with respect to any imported merchandise shall be filed or
    transmitted in such manner and within such time periods as the
    Secretary shall by regulation prescribe. Such regulations shall
    provide for the filing of import activity summary statements, and
    permit the filing of reconfigured entries, covering merchandise
    released under a special delivery permit pursuant to section
    1448(b) of this title and entries or warehouse withdrawals made
    during a calendar month, within such time period as is prescribed
    in regulations but not to exceed the 20th day following such
    calendar month. Entries filed under paragraph (1)(A) shall not be
    liquidated if covered by an import activity summary statement, but
    instead each reconfigured entry in the import activity summary
    statement shall be subject to liquidation or reliquidation pursuant
    to section 1500, 1501, or 1504 of this title.
      (B) When an entry of merchandise is made under this section, the
    required documentation or information shall be filed or
    electronically transmitted either by the owner or purchaser of the
    merchandise or, when appropriately designated by the owner,
    purchaser, or consignee of the merchandise, a person holding a
    valid license under section 1641 of this title. When a consignee
    declares on entry that he is the owner or purchaser of merchandise
    the Customs Service may, without liability, accept the declaration.
    For the purposes of this chapter, the importer of record must be
    one of the parties who is eligible to file the documentation or
    information required by this section.
      (C) The Secretary, in prescribing regulations to carry out this
    subsection, shall establish procedures which insure the accuracy
    and timeliness of import statistics, particularly statistics
    relevant to the classification and valuation of imports.
    Corrections of errors in such statistical data shall be transmitted
    immediately to the Director of the Bureau of the Census, who shall
    make corrections in the statistics maintained by the Bureau. The
    Secretary shall also provide, to the maximum extent practicable,
    for the protection of the revenue, the enforcement of laws
    governing the importation and exportation of merchandise, the
    facilitation of the commerce of the United States, and the equal
    treatment of all importers of record of imported merchandise.
    (b) Reconciliation
      (1) In general
        A party may elect to file a reconciliation with regard to such
      entry elements as are identified by the party pursuant to
      regulations prescribed by the Secretary. If the party so elects,
      the party shall declare that a reconciliation will be filed. The
      declaration shall be made in such manner as the Secretary shall
      prescribe and at the time the documentation or information
      required by subsection (a)(1)(B) of this section or the import
      activity summary statement is filed with, or transmitted to, the
      Customs Service, or at such later time as the Customs Service
      may, in its discretion, permit. The reconciliation shall be filed
      by the importer of record at such time and in such manner as the
      Secretary prescribes but not later than 21 months after the date
      the importer declares his intent to file the reconciliation. In
      the case of reconciling issues relating to the assessment of
      antidumping and countervailing duties, the reconciliation shall
      be filed not later than 90 days after the date the Customs
      Service advises the importer that the period of review for
      antidumping or countervailing duty purposes has been completed.
      Before filing a reconciliation, an importer of record shall post
      bond or other security pursuant to such regulations as the
      Secretary may prescribe.
      (2) Regulations regarding AD/CV duties
        The Secretary shall prescribe, in consultation with the
      Secretary of Commerce, such regulations as are necessary to adapt
      the reconciliation process for use in the collection of
      antidumping and countervailing duties.
    (c) Release of merchandise
      The Customs Service may permit the entry and release of
    merchandise from customs custody in accordance with such
    regulations as the Secretary may prescribe. No officer of the
    Customs Service shall be liable to any person with respect to the
    delivery of merchandise released from customs custody in accordance
    with such regulations.
    (d) Signing and contents
      (1) Entries shall be signed by the importer of record, or his
    agent, unless filed pursuant to an electronic data interchange
    system. If electronically filed, each transmission of data shall be
    certified by an importer of record or his agent, one of whom shall
    be resident in the United States for purposes of receiving service
    of process, as being true and correct to the best of his knowledge
    and belief, and such transmission shall be binding in the same
    manner and to the same extent as a signed document. The entry shall
    set forth such facts in regard to the importation as the Secretary
    may require and shall be accompanied by such invoices, bills of
    lading, certificates, and documents, or their electronically
    submitted equivalents, as are required by regulation.
      (2) The Secretary, in prescribing regulations governing the
    content of entry documentation, shall require that entry
    documentation contain such information as may be necessary to
    determine whether the imported merchandise bears an infringing
    trademark in violation of section 1124 of title 15 or any other
    applicable law, including a trademark appearing on the goods or
    packaging.
    (e) Production of invoice
      The Secretary may provide by regulation for the production of an
    invoice, parts thereof, or the electronic equivalents thereof, in
    such manner and form, and under such terms and conditions, as the
    Secretary considers necessary.
    (f) Statistical enumeration
      The Secretary, the Secretary of Commerce, and the United States
    International Trade Commission shall establish from time to time
    for statistical purposes an enumeration of articles in such detail
    as in their judgment may be necessary, comprehending all
    merchandise imported into the United States and exported from the
    United States, and shall seek, in conjunction with statistical
    programs for domestic production and programs for achieving
    international harmonization of trade statistics, to establish the
    comparability thereof with such enumeration of articles. All import
    entries and export declarations shall include or have attached
    thereto an accurate statement specifying, in terms of such detailed
    enumeration, the kinds and quantities of all merchandise imported
    and exported and the value of the total quantity of each kind of
    article.
    (g) Statement of cost of production
      Under such regulations as the Secretary may prescribe, the
    Customs Service may require a verified statement from the
    manufacturer or producer showing the cost of producing the imported
    merchandise, if the Customs Service considers such verification
    necessary for the appraisement of such merchandise.
    (h) Admissibility of data electronically transmitted
      Any entry or other information transmitted by means of an
    authorized electronic data interchange system shall be admissible
    in any and all administrative and judicial proceedings as evidence
    of such entry or information.
    (i) Special rule for foreign trade zone operations
      (1) In general
        Notwithstanding any other provision of law and except as
      provided in paragraph (3), all merchandise (including merchandise
      of different classes, types, and categories), withdrawn from a
      foreign trade zone during any 7-day period, shall, at the option
      of the operator or user of the zone, be the subject of a single
      estimated entry or release filed on or before the first day of
      the 7-day period in which the merchandise is to be withdrawn from
      the zone. The estimated entry or release shall be treated as a
      single entry and a single release of merchandise for purposes of
      section 58c(a)(9)(A) of this title and all fee exclusions and
      limitations of such section 58c of this title shall apply,
      including the maximum and minimum fee amounts provided for under
      subsection (b)(8)(A)(i) of such section. The entry summary for
      the estimated entry or release shall cover only the merchandise
      actually withdrawn from the foreign trade zone during the 7-day
      period.
      (2) Other requirements
        The Secretary of the Treasury may require that the operator or
      user of the zone - 
          (A) use an electronic data interchange approved by the
        Customs Service - 
            (i) to file the entries described in paragraph (1); and
            (ii) to pay the applicable duties, fees, and taxes with
          respect to the entries; and

          (B) satisfy the Customs Service that accounting,
        transportation, and other controls over the merchandise are
        adequate to protect the revenue and meet the requirements of
        other Federal agencies.
      (3) Exception
        The provisions of paragraph (1) shall not apply to merchandise
      the entry of which is prohibited by law or merchandise for which
      the filing of an entry summary is required before the merchandise
      is released from customs custody.
      (4) Foreign trade zone; zone
        In this subsection, the terms "foreign trade zone" and "zone"
      mean a zone established pursuant to the Act of June 18, 1934,
      commonly known as the Foreign Trade Zones Act (19 U.S.C. 81a et
      seq.).
    (j) Treatment of multiple entries of merchandise as single
      transaction
      In the case of merchandise that is purchased and invoiced as a
    single entity but - 
        (1) is shipped in an unassembled or disassembled condition in
      separate shipments due to the size or nature of the merchandise,
      or
        (2) is shipped in separate shipments due to the inability of
      the carrier to include all of the merchandise in a single
      shipment (at the instruction of the carrier),

    the Customs Service may, upon application by an importer in
    advance, treat such separate shipments for entry purposes as a
    single transaction.