[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: 19CFR162.80]

[Page 265]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 162--INSPECTION, SEARCH, AND SEIZURE--Table of Contents
 
          Subpart G--Special Procedures for Certain Violations
 
Sec. 162.80  Liability for duties; liquidation of entries.

    (a)(1) When an entry is the subject of an investigation for possible 
violation of section 592, Tariff Act of 1930, as amended (19 U.S.C. 
1592), or of a penalty action established under that section, the port 
director, subject to the provisions of paragraph (a)(2) of this section, 
may liquidate the entry and collect duties before the conclusion of the 
investigation or final disposition of the penalty action if he 
determines that liquidation would be in the interest of the Government.
    (2)(i) An entry not liquidated within 1 year from the date of entry 
or final withdrawal of all merchandise covered by a warehouse entry 
shall be deemed liquidated at the rate of duty, value, quantity, and 
amount of duties asserted at the time of entry by the importer, his 
consignee, or agent unless the time for liquidation is extended by the 
port director because--
    (A) Information needed by Customs for the proper appraisement or 
classification of the merchandise is not available.
    (B) The importer, his consignee, or agent requests an extension and 
demonstrates good cause why the extention should be granted, or
    (C) The 1-year liquidation period is suspended as required by 
statute or court order.
    (ii) An entry not liquidated within 4 years from the date of entry 
or final withdrawal of all merchandise covered by a warehouse entry 
shall be deemed liquidated at the rate of duty, value, quantity, and 
amount of duties asserted at the time of entry by the importer, his 
consignee, or agent unless liquidation continues to be suspended by 
statute or court order. In that event, the entry shall be liquidated 
within 90 days after removal of the suspension.
    (iii) The port director promptly shall notify the importer or 
consignee concerned and any authorized agent and surety of the importer 
or consignee in writing of any extension or suspension of the 
liquidation period.
    (b) When merchandise not covered by an entry is subject to section 
592, Tariff Act of 1930, as amended (19 U.S.C. 1592), a demand shall be 
made on the importer for payment of the duty estimated to be due on such 
merchandise.
    (c) Any applicable internal revenue tax shall also be demanded 
unless the merchandise is to be, or has been, forfeited.

[T.D. 84-18, 49 FR 1680, Jan. 13, 1984]