[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: 19CFR159.9]

[Page 226-227]
 
                        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. 159.9  Notice of liquidation and date of liquidation for formal entries.

    (a) Bulletin notice of liquidation. Notice of liquidation of formal 
entries shall be made on a bulletin notice of liquidation, Customs Form 
4333.
    (b) Posting of bulletin notice. The bulletin notice of liquidation 
shall be posted for the information of importers in a conspicuous place 
in the customhouse at the port of entry (or Customs station, when the 
entries listed were filed at a Customs station outside the limits of a 
port of entry), or shall be lodged at some other suitable place in the 
customhouse in such a manner that it can readily be located and 
consulted by all interested persons, who shall be directed to that place 
by a notice maintained in a conspicuous place in the customhouse stating 
where notices of liquidation of entries are to be found.
    (c) Date of liquidation--(1) Generally. The bulletin notice of 
liquidation shall be dated with the date it is posted or lodged in the 
customhouse for the information of importers. This posting or lodging 
shall be deemed the legal evidence of liquidation. For electronic entry 
summaries, the date of liquidation will be the date of posting of the 
bulletin notice of liquidation. Customs will endeavor to provide the 
filer with electronic notification of this date as an informal, courtesy 
notice of liquidation.
    (2) Exception: Entries liquidated by operation of law. (i) Entries 
liquidated by operation of law at the expiration of the time limitations 
prescribed in section 504. Tariff Act of 1930, as amended (19 U.S.C. 
1504), and set out in Secs. 159.11 and 159.12, shall be deemed 
liquidated as of the date of expiration of the appropriate statutory 
period.

[[Page 227]]

    (ii) The bulletin notice of liquidation shall be posted or lodged in 
the customhouse within a reasonable period after each liquidation by 
operation of law and shall be dated as of the date of expiration of the 
statutory period.
    (iii) A protest under section 514, Tariff Act of 1930, as amended 
(19 U.S.C. 1514), and part 174 of this chapter shall be filed within 90 
days from the date the bulletin notice of liquidation of an entry by 
operation of law is posted or lodged in the customhouse.
    (d) Courtesy notice of liquidation. Customs will endeavor to provide 
importers or their agents with Customs Form 4333-A, ``Courtesy Notice,'' 
for all entries scheduled to be liquidated or deemed liquidated by 
operation of law. This notice shall serve as an informal, courtesy 
notice and not as a direct, formal and decisive notice of liquidation.

[T.D. 73-175, 38 FR 17482, July 2, 1973, as amended by T.D. 79-221, 44 
FR 46829, Aug. 9, 1979; T.D. 90-1, 54 FR 52933, Dec. 26, 1989; T.D. 90-
92, 55 FR 49888, Dec. 3, 1990]