[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR141.1]



[Page 7]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 141_ENTRY OF MERCHANDISE--Table of Contents

 

   Subpart A_Liability for Duties and Requirement To Enter Merchandise

 

Sec.  141.1  Liability of importer for duties.





    (a) Time duties accrue. Duties and the liability for their payment 

accrue upon imported merchandise on arrival of the importing vessel 

within a Customs port with the intent then and there to unlade, or at 

the time of arrival within the Customs territory of the United States if 

the merchandise arrives otherwise than by vessel, unless otherwise 

specially provided for by law.

    (b) Payment of duties--(1) Personal debt of importer. The liability 

for duties, both regular and additional, attaching on importation, 

constitutes a personal debt due from the importer to the United States 

which can be discharged only by payment in full of all duties legally 

accruing, unless relieved by law or regulation. Payment to a broker 

covering duties does not relieve the importer of liability if the duties 

are not paid by the broker. The liability may be enforced 

notwithstanding the fact that an erroneous construction of law or 

regulation may have enabled the importer to pass his goods through the 

customhouse without payment. Delivery of a Customs bond with an entry is 

solely to protect the revenue of the United States and does not relieve 

the importer of liabilities incurred from the importation of merchandise 

into the United States.

    (2) Means of payment. An importer or his agent may pay Customs by 

using any of the applicable means provided in Sec.  24.1(a).

    (3) Methods of payment. An importer may pay duties either:

    (i) Directly to Customs whether or not a licensed customhouse broker 

is used; or

    (ii) Through a licensed customhouse broker. When an importer uses a 

broker and elects to pay by check or bank draft, the importer may issue 

the broker either:

    (A) One check or bank draft payable to the broker covering both 

duties and the broker's fees and charges, in which case the broker shall 

pay the duties to Customs on behalf of the importer, or

    (B) Separate checks or bank drafts, one covering duties payable to 

the ``U.S. Customs Service,'' for transmittal by the broker to Customs, 

and the other covering the broker's fees and charges. The importer's 

check or bank draft for duties shall be delivered to Customs by the 

broker.

    (c) Claim against estate of importer. The claim of the Government 

for unpaid duties against the estate of a deceased or insolvent importer 

has priority over obligations to creditors other than the United States. 

To the extent that a broker or a surety pays duties on behalf of an 

importer which files for bankruptcy protection, the broker or surety 

shall be entitled to assume the priority status of Customs under section 

507(a)(7) of the Bankruptcy Code for that portion of Customs claim which 

the surety or broker has paid.

    (d) Lien against merchandise. The liability for duties also 

constitutes a lien upon the merchandise imported which may be enforced 

while such merchandise is in the custody or subject to the control of 

the United States.

    (e) States and their instrumentalities. Neither the States nor their 

instrumentalities are entitled to any constitutional exemption from the 

payment of Customs duties.

    (f) Unordered merchandise. There shall be no liability for the 

payment of duties on the part of anyone to whom merchandise is consigned 

without his authority, if he refuses it. Such merchandise shall be 

treated as unclaimed (see part 27 of this chapter).



[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 82-134, 47 

FR 32419, July 27, 1982; T.D. 92-58, 57 FR 27160, June 18, 1992; T.D. 

97-82, 62 FR 51770, Oct. 3, 1997]