[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR24.11]

[Page 334]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 24--CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE--Table of Contents
 
Sec. 24.11  Notice to importer or owner of increased or additional duties, taxes, fees and interest.

    Any increased or additional duties, taxes, fees or interest found 
due upon liquidation or reliquidation shall be billed to the importer of 
record, or to the actual owner if the following have been filed with 
Customs:
    (a) A declaration of the actual owner in accordance with section 
485(d), Tariff Act of 1930, as amended (19 U.S.C. 1485(d)), and 
Sec. 141.20 of this chapter; and
    (b) A bond on Customs Form 301 in accordance with Sec. 141.20 of 
this chapter.

[T.D. 99-75, 64 FR 56439, Oct. 20, 1999]