[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: 19CFR159.11]

[Page 229-230]
 
                        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. 159.11  Entries liquidated by operation of law.

    (a) Time limit generally. Except as provided in Sec. 159.12, an 
entry not liquidated within 1 year from the date of entry of the 
merchandise, or the date of final withdrawal of all merchandise covered 
by a warehouse entry, shall be deemed liquidated by operation of law at 
the rate of duty, value, quantity, and amount of duties asserted by the 
importer at the time of filing an entry summary for consumption in 
proper form, with estimated duties attached, or a withdrawal for 
consumption in proper form, with estimated duties attached. Notice of 
liquidation shall be

[[Page 230]]

given on the bulletin notice of liquidation, Customs Form 4333, as 
provided in Secs. 159.9 and 159.10(c)(3). Customs will endeavor to 
provide a courtesy notice of liquidation on Customs Form 4333-A in 
accordance with Sec. 159.9(d).
    (b) Applicability. The provisions of this section and Sec. 159.12 
shall apply to entries of merchandise for consumption or withdrawals of 
merchandise for consumption made on or after April 1, 1979, but shall 
not apply to drawback entries.

[T.D. 79-221, 44 FR 46829, Aug. 9, 1979, as amended by T.D. 90-1, 54 FR 
52933, Dec. 26, 1989; T.D. 01-24, 66 FR 16400, Mar. 26, 2001]