[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: 19CFR159.1] [Page 224] TITLE 19--CUSTOMS DUTIES CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY PART 159--LIQUIDATION OF DUTIES--Table of Contents Subpart A--General Provisions Sec. 159.1 Definition of liquidation. Liquidation means the final computation or ascertainment of the duties (not including vessel repair duties) or drawback accruing on an entry. [T.D. 01-24, 66 FR 16400, Mar. 26, 2001]