Customs Financial and Accounting Procedure

  1. Law
  2. CFR 19
  3. Customs Duties
  4. U.S. Customs and Border Protection, Department of Homeland Security; Department of the Treasury
  5. Customs Financial and Accounting Procedure

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Section
24.1

Collection of Customs duties, taxes, fees, interest, and other charges.

Section
24.1a

Temporary postponement of deadline to deposit certain estimated duties, taxes, and fees because of the COVID-19 national emergency.

Section
24.2

Persons authorized to receive Customs collections.

Section
24.3

Bills and accounts; receipts.

Appendix
Appendix A to Part 24

Customs COBRA User Fees and Limitations in 19 CFR 24.22

Appendix
Appendix B to Part 24

Customs COBRA User Fees and Limitations in 19 CFR 24.23

Section
24.3a

CBP bills; interest assessment on bills; delinquency; notice to principal and surety.

Section
24.4

Optional method for payment of estimated import taxes on alcoholic beverages upon entry, or withdrawal from warehouse, for consumption.

Section
24.5

Filing identification number.

Section
24.11

Notice to importer or owner of increased or additional duties, taxes, fees and interest.

Section
24.12

Customs fees; charges for storage.

Section
24.13

Car, compartment, and package seals; kind, procurement.

Section
24.13a

Car, compartment, and package seals; and fastenings; standards; acceptance by Customs.

Section
24.14

Salable Customs forms.

Section
24.16

Overtime services; overtime compensation and premium pay for Customs Officers; rate of compensation.

Section
24.17

Reimbursable services of CBP employees.

Section
24.18

Preclearance of air travelers in a foreign country; reimbursable cost.

Section
24.21

Administrative overhead charges.

Section
24.22

Fees for certain services.

Section
24.23

Fees for processing merchandise.

Section
24.24

Harbor maintenance fee.

Section
24.25

Statement processing and Automated Clearinghouse.

Section
24.26

Automated Clearinghouse credit.

Section
24.32

Claims; unpaid compensation of deceased employees and death benefits.

Section
24.34

Vouchers; vendors' bills of sale; invoices.

Section
24.36

Refunds of excessive duties, taxes, etc.

Section
24.70

Claims; deceased or incompetent public creditors.

Section
24.71

Claims for personal injury or damages to or loss of privately owned property.

Section
24.72

Claims; set-off.

Section
24.73

Miscellaneous claims.