[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: 19CFR24.3]

[Page 327]
 
                        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. 24.3  Bills and accounts; receipts.

    (a) Any bill or account for money due the United States shall be 
rendered by an authorized Customs officer or employee on an official 
form.
    (b) A receipt for the payment of estimated Customs duties, taxes, 
fees, and interest, if applicable, shall be provided a payer at the time 
of payment if he furnishes with his payment an additional copy of the 
documentation submitted in support of the payment. The appropriate 
Customs official shall validate the additional copy as paid and return 
it to the payer. Otherwise, a copy of the document filed by the payer 
and the payer's cancelled check shall constitute evidence of payment.
    (c) A copy of a Customs bill validated as paid will not normally be 
provided a payer. If a bill is paid by check, the copy of the Customs 
bill identified as ``Payer's Copy'' and the payer's cancelled check 
shall constitute evidence of such payment to Customs. Should a payer 
desire evidence of receipt, both the ``U.S. Customs Service Copy'' and 
the ``Payer's Copy'' of the bill and, in the case of payments by mail, a 
stamped, self-addressed envelope, shall be submitted. The ``Payer's 
Copy'' of the bill shall then be marked paid by the appropriate Customs 
official and returned to the payer.
    (d) Every payment which is not made in person shall be accompanied 
by the original bill or by a communication containing sufficient 
information to identify the account or accounts to which it is to be 
applied.
    (e) Except for bills resulting from dishonored checks or dishonored 
Automated Clearinghouse (ACH) transactions, all other bills for duties, 
taxes, fees, interest, or other charges are due and payable within 30 
days of the date of issuance of the bill. Bills resulting from 
dishonored checks or dishonored ACH transactions are due within 15 days 
of the date of issuance of the bill.

[28 FR 14808, Dec. 31, 1963, as amended by T.D. 74-73, 39 FR 7782, Feb. 
28, 1974; T.D. 79-221, 44 FR 46813, Aug. 9, 1979; T.D. 86-178, 51 FR 
34959, Oct. 1, 1986; T.D. 99-75, 64 FR 56437, Oct. 20, 1999]