[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: 19CFR144.2]

[Page 66-67]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 144--WAREHOUSE AND REWAREHOUSE ENTRIES AND WITHDRAWALS--Table of Contents
 
                      Subpart A--General Provisions
 
Sec. 144.2  Liability of importers and sureties.

    The importer of merchandise entered for warehouse is liable for the 
payment of all unpaid duties not only as principal on the bond filed on 
Customs

[[Page 67]]

Form 301, containing the bond conditions set forth in Sec. 113.62 of 
this chapter, but also by reason of his personal liability as consignee. 
Under the conditions of the bond, the sureties on the bond shall be held 
liable for the payment of duties and Customs charges not paid by the 
principal on the bond, whether such duties and charges are finally 
ascertained before the merchandise is withdrawn from Customs custody or 
thereafter. Liability may be transferred in part along with the right to 
withdraw the merchandise, in accordance with Subpart C of this part.

[T.D. 73-175, 38 FR 17464, July 2, 1973, as amended by T.D. 84-213, 49 
FR 41185, Oct. 19, 1984]