General Provisions

  1. Law
  2. CFR 19
  3. Customs Duties
  4. U.S. Customs and Border Protection, Department of Homeland Security; Department of the Treasury
  5. Liquidation of Duties
  6. General Provisions

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Section
159.1

Definition of liquidation.

Section
159.2

Liquidation required.

Section
159.3

Rounding of fractions.

Section
159.4

Alcoholic beverages.

Section
159.5

Cigars, cigarettes, and cigarette papers and tubes.

Section
159.6

Difference between liquidated duties and estimated duties.

Section
159.7

Rewarehouse entries.

Section
159.8

Allowance for loss, injury, etc.

Section
159.9

Notice of liquidation and date of liquidation for formal entries.

Section
159.10

Notice of liquidation and date of liquidation for informal, mail, and baggage entries.

Section
159.11

Entries liquidated by operation of law.

Section
159.12

Extension of time for liquidation.