[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR144.2]

[Page 69]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 144--WAREHOUSE AND REWAREHOUSE ENTRIES AND WITHDRAWALS--Table of Contents
 
                      Subpart A--General Provisions
 
Sec. 144.2  Liability of importers and sureties.

    The importer of merchandise entered for warehouse is liable for the 
payment of all unpaid duties not only as principal on the bond filed on 
Customs Form 301, containing the bond conditions set forth in 
Sec. 113.62 of this chapter, but also by reason of his personal 
liability as consignee. Under the conditions of the bond, the sureties 
on the bond shall be held liable for the payment of duties and Customs 
charges not paid by the principal on the bond, whether such duties and 
charges are finally ascertained before the merchandise is withdrawn from 
Customs custody or thereafter. Liability may be transferred in part 
along with the right to withdraw the merchandise, in accordance with 
Subpart C of this part.

[T.D. 73-175, 38 FR 17464, July 2, 1973, as amended by T.D. 84-213, 49 
FR 41185, Oct. 19, 1984]