[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: 19CFR159.10]

[Page 229]
 
                        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. 159.10  Notice of liquidation and date of liquidation for informal, mail, and baggage entries.

    (a) Usual date of liquidation. Except in the cases provided for in 
paragraph (b) of this section, the effective date of liquidation for 
informal, mail, and baggage entries shall be:
    (1) The date of payment by the importer of duties due on the entry;
    (2) The date of release by Customs or the postmaster when the 
merchandise is released under such an entry free of duty; and
    (3) The date a free entry is accepted for articles released under a 
special permit for immediate delivery under part 142 of this chapter.
    (b) Date of liquidation when duty cannot be determined at time of 
entry. When the proper rate or amount of duty cannot be determined at 
the time of entry because the merchandise is subject to a tariff-rate 
quota, because of a missing document which, if for free entry, is not 
produced prior to the release of the merchandise to the importer, or 
because of any other reason, the printed notice of liquidation appearing 
on the receipt issued for any money collected on the entry shall be 
voided. When the tariff status of the merchandise either as dutiable or 
free is finally ascertained it shall be noted on the entry. The 
effective date of liquidation shall be the date of posting or lodging of 
the notice of liquidation required by paragraph (c)(3) of this section.
    (c) Notice of liquidation--(1) Dutiable entries. Where duties are 
paid on an entry in accordance with paragraph (a)(1) of this section, 
notice of liquidation is furnished by a suitable printed statement 
appearing on the receipt issued for duties collected. No other notice of 
liquidation shall be given, but notice of reliquidation of any such 
entry shall be given on Customs Form 4333 posted or lodged in the place 
and manner specified in Sec. 159.9(b).
    (2) Free entries. Notice of liquidation is furnished by release of 
the merchandise under a free entry in accordance with paragraph (a)(2) 
of this section, or by acceptance of the free entry in accordance with 
paragraph (a)(3) of this section after release under a special permit 
for immediate delivery. No further notice of the liquidation of such 
entries shall be given.
    (3) Entries where duty cannot be determined at time of entry. When 
the proper rate or amount of duty cannot be determined at the time of 
entry as set forth in paragraph (b) of this section, notice of 
liquidation shall be given on a bulletin notice of liquidation, Customs 
Form 4333, in the manner specified in Sec. 159.9 for formal entries.

[T.D. 73-175, 38 FR 17482, July 2, 1973, as amended by T.D. 90-1, 54 FR 
52933, Dec. 26, 1989]