Customs Consolidation Act, 1876

Payment of duties.

56. The importer of any goods or his agent shall immediately upon the entry thereof by him for home use pay down any duties which may be payable thereon to the collector or other proper officer appointed to receive the same; and the entry when signed by such collector or officer, shall be the warrant for the landing and delivery of such goods, and shall be transmitted to the proper officer of Customs for that purpose.

Entry for warehousing.

As to the entry of goods intended to be warehoused without payment of duty on first entry thereof.