[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR141.1]

[Page 7-8]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 141--ENTRY OF MERCHANDISE--Table of Contents
 
  Subpart A--Liability for Duties and Requirement To Enter Merchandise
 
Sec. 141.1  Liability of importer for duties.


    (a) Time duties accrue. Duties and the liability for their payment 
accrue upon imported merchandise on arrival of the importing vessel 
within a Customs port with the intent then and there to unlade, or at 
the time of arrival within the Customs territory of the United States if 
the merchandise arrives otherwise than by vessel, unless otherwise 
specially provided for by law.
    (b) Payment of duties--(1) Personal debt of importer. The liability 
for duties, both regular and additional, attaching on importation, 
constitutes a personal debt due from the importer to the United States 
which can be discharged only by payment in full of all duties legally 
accruing, unless relieved by law or regulation. Payment to a broker 
covering duties does not relieve the importer of liability if the duties 
are not paid by the broker. The liability may be enforced 
notwithstanding the fact that an erroneous construction of law or 
regulation may have enabled the importer to pass his goods through the 
customhouse without payment. Delivery of a Customs bond with an entry is 
solely to protect the revenue of the United States and does not relieve 
the importer of liabilities incurred from the importation of merchandise 
into the United States.
    (2) Means of payment. An importer or his agent may pay Customs by 
using any of the applicable means provided in Sec. 24.1(a).
    (3) Methods of payment. An importer may pay duties either:
    (i) Directly to Customs whether or not a licensed customhouse broker 
is used; or
    (ii) Through a licensed customhouse broker. When an importer uses a 
broker and elects to pay by check or bank draft, the importer may issue 
the broker either:
    (A) One check or bank draft payable to the broker covering both 
duties and the broker's fees and charges, in which case the broker shall 
pay the duties to Customs on behalf of the importer, or
    (B) Separate checks or bank drafts, one covering duties payable to 
the ``U.S. Customs Service,'' for transmittal by the broker to Customs, 
and the other covering the broker's fees and charges. The importer's 
check or bank draft for duties shall be delivered to Customs by the 
broker.
    (c) Claim against estate of importer. The claim of the Government 
for unpaid duties against the estate of a deceased or insolvent importer 
has priority over obligations to creditors other than the United States. 
To the extent that a broker or a surety pays duties on behalf of an 
importer which files for bankruptcy protection, the broker or surety 
shall be entitled to assume the priority status of Customs under section 
507(a)(7) of the Bankruptcy Code for that portion of Customs claim which 
the surety or broker has paid.
    (d) Lien against merchandise. The liability for duties also 
constitutes a lien upon the merchandise imported which may be enforced 
while such merchandise is in the custody or subject to the control of 
the United States.
    (e) States and their instrumentalities. Neither the States nor their 
instrumentalities are entitled to any constitutional exemption from the 
payment of Customs duties.
    (f) Unordered merchandise. There shall be no liability for the 
payment of duties on the part of anyone to whom merchandise is consigned 
without his

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authority, if he refuses it. Such merchandise shall be treated as 
unclaimed (see part 27 of this chapter).

[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 82-134, 47 
FR 32419, July 27, 1982; T.D. 92-58, 57 FR 27160, June 18, 1992; T.D. 
97-82, 62 FR 51770, Oct. 3, 1997]