U.S. FLAG VESSELS – FILING INSTRUCTIONS FOR U. S. CUSTOMS DECLARATION AND ENTRY FOR PURCHASES, LABOR, AND REPAIRS MADE OUTSIDE THE UNITED STATES
CUSTOMS FORM 226
1. DECLARATION:
CUSTOMS REQUIRES COMPLETION OF ITEMS 1-17 and ITEMS 20-26 ON THE CF 226. THE CF226 DECLARATION MUST BE READY FOR PRESENTATION TO CUSTOMS WHEN THE VESSEL FIRST ARRIVES AT A U. S. PORT.[1]
2. ENTRY:
CUSTOMS REQUIRES COMPLETION OF ITEMS 1-16 AND ITEMS 19-28 ON THE CF 226 ENTRY (Item 28 marked incomplete if exemptions will be claimed). THE ORIGINAL DOCUMENT MUST BE FILED WITHIN TEN (10) CALENDAR DAYS OF THE ARRIVAL OF THE VESSEL WITH THE U.S. CUSTOMS REGIONAL OFFICE (IN NEW ORLEANS). SEND ALL DOCUMENTS WITH DELIVERY CONFIRMATION.
BOND FOR ENTRY: THE CF226 ENTRY MUST BE ACCOMPANIED BY CF301 – A SINGLE ENTRY BOND FOR THE (ESTIMATED) VESSEL REPAIR DUTIES (50% OF TOTAL COSTS[2]), OR, THE CF226 ENTRY MUST INCLUDE THE INFORMATION FOR A CONTINUOUS BOND ON FILE WITH CUSTOMS (Items 20-21).
INVOICES REQUIRED: THE CF226 ENTRY ALSO MUST BE ACCOMPANIED BY THE INVOICES FOR THE DECLARED COSTS, OR, A PROFORMA INVOICE FOR THE ESTIMATED TOTAL COSTS.
PLEASE NOTE:
THESE DOCUMENTS MUST BE FILED WITHIN THE TIME REQUIREMENTS. WE RECOMMEND THAT ALL ENTRY DOCUMENTS BE FILED WITHIN NINE DAYS AFTER THE ARRIVAL OF THE VESSEL SO THAT IF CUSTOMS FINDS ANY DEFICIENCIES IN THE DOCUMENTS, THEY CAN BE CURED BEFORE THE EXPIRATION OF THE TEN CALENDAR DAYS. CUSTOMS WILL ISSUE A PENALTY FOR A LATE FILING.
[1] / As of 25 April 2001, Customs requires the bond information (Items 19-21) to be completed on the CF 226 Declaration, and, if a single entry bond is used, the entry number must also be included (Item 18) even though the form has not been revised to reflect this change.
[2] / The required bond amount may be less if the costs were incurred in Mexico, Canada, Israel, Singapore, Chile, El Salvador, Honduras, Nicaragua, Guatemala, Dominican Republic, Bahrain, Australia, Panama, S. Korea, or Columbia (under Free Trade Agreements). Prior to the vessel’s arrival in the U. S. a request for a reduction of the bond must be filed with CBP (New Orleans).