[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: 19CFR159.2]

[Page 226]
 
                        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. 159.2  Liquidation required.

    All entries covering imported merchandise, except temporary 
importation bond entries and those for transportation in bond or for 
immediate exportation, shall be liquidated. Vessel repair entries are 
not subject to liquidation under this part (see Sec. 4.14(i)(3) of this 
chapter).

[T.D. 73-175, 38 FR 17482, July 2, 1973, as amended by T.D. 01-24, 66 FR 
16400, Mar. 26, 2001]