Goods are released on an entry filed on Thursday, November 19, 2026, and the entry summary was not filed at the time of entry. By what date must the entry summary with estimated duties be filed?
19 CFR 142.12(b) requires the entry summary, with estimated duties, within 10 working days after the time of entry. Working days exclude weekends and federal holidays (101.1). From November 19: November 20, 23, 24, 25, 27 (Thanksgiving, November 26, is skipped), 30, December 1, 2, 3 and 4. December 3 forgets the holiday; November 29 counts calendar days. Source: 19 CFR 142.12(b), 101.1 (eCFR, as at 7 Oct 2026).
Counting Thanksgiving as a working day.
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