U.S. Customs and Border Protection’s (CBP’s) Office of Trade is reminding the trade community that requests for entry or entry summary cancellation must comply with 19 CFR § 141.67 and occur before the effective time of entry as set forth in 19 CFR § 141.68. Moreover, the trade must also ensure compliance with 19 CFR § 142.2(a) if an entry or entry summary is cancelled. In addition, entry or entry summary cancellations pursuant to 19 CFR § 141.67 may only occur prior to the release of goods, except when goods are released under immediate delivery procedures. See 225317 (Oct. 25, 1994). Importers cannot cancel entries filed to take advantage of pending or potential decreases in Section 301 duties and/or approval/extension of exclusions in violation of the applicable regulations.