---
kind: "section"
citation: "19 C.F.R. § 142.24"
title: "19"
number: "142.24"
heading: "Special permit."
url: "https://uscodex.org/cfr/19/142.24"
---

# §142.24. Special permit.

- (a) **Conditions for issuance.** At the discretion of the port director, a special permit for immediate delivery may be issued on Customs Form 3461, or its electronic equivalent, appropriately modified, for a class or classes of merchandise particularly described in the application for the permit.
- (b) **Notation of value for each shipment.** When applying for the release of a shipment of merchandise under a special permit for immediate delivery, the importer shall note a value for the shipment on the documentation presented. The value so noted shall not be less than the invoice value.

## Notes

### Amendments

[T.D. 79-221, 44 FR 46821, Aug. 9, 1979, as amended by T.D. 84-213, 49 FR 41185, Oct. 19, 1984; CBP Dec. 15-14, 80 FR 61289, Oct. 13, 2015]

### Authority

Authority: 19 U.S.C. 66, 1448, 1484, 1624.

### Source

Source: T.D. 79-221, 44 FR 46821, Aug. 9, 1979, unless otherwise noted.

### Amendments

[T.D. 79-221, 44 FR 46821, Aug. 9, 1979, as amended by T.D. 84-213, 49 FR 41185, Oct. 19, 1984; CBP Dec. 15-14, 80 FR 61289, Oct. 13, 2015]