Liability for duties includes liability for taxes.

  1. Law
  2. CFR 19
  3. Customs Duties
  4. U.S. Customs and Border Protection, Department of Homeland Security; Department of the Treasury
  5. Entry of Merchandise
  6. Liability for Duties and Requirement To Enter Merchandise
  7. Liability for duties includes liability for taxes.

Checkout our iOS App for a better way to browser and research.

§ 141.3 Liability for duties includes liability for taxes.

The importer's liability for duties includes a liability for any internal revenue taxes which attach upon the importation of merchandise, unless otherwise provided by law or regulation.


Download our app to see the most-to-date content.