U.S. Customs and Border Protection has issued a notice advising importers that they cannot cancel entries filed to take advantage of pending or potential decreases in Section 301 duties and/or the approval or extension of tariff exclusions in violation of applicable regulations. Specifically, CBP is reminding the trade community of the following.

- requests for entry or entry summary cancellation must comply with 19 CFR 141.67 and occur before the effective time of entry, as set forth in 19 CFR 141.68

- the trade must also ensure compliance with 19 CFR 142.2(a) if an entry or entry summary is cancelled

- entry or entry summary cancellations pursuant to 19 CFR 141.67 may only occur prior to the release of goods, except when goods are released under immediate delivery procedures

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