[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR24.3]

[Page 335-336]
 
                        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

[[Page 336]]

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]