---
kind: "section"
citation: "19 C.F.R. § 142.27"
title: "19"
number: "142.27"
heading: "Failure to file documentation timely."
url: "https://uscodex.org/cfr/19/142.27"
---

# §142.27. Failure to file documentation timely.


If the applicable Customs documentation set forth in [§ 142.22(b)](/cfr/19/142.22.md?p=b) is not filed within the time provided in [§ 142.23](/cfr/19/142.23.md), the port director shall make an immediate demand for liquidated damages in the amount of the bond in the case of a single entry bond. When the transaction has been charged against a continuous bond, the demand shall be for the amount that would have been demanded if the merchandise had been released under a single entry bond. Any application for cancellation of liquidated damages incurred shall be made in accordance with [part 172](/cfr/19/part172.md) of this chapter.


## 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]

### 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]