[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: 19CFR141.3]

[Page 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. 141.3  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.