[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: 19CFR141.3]



[Page 8]

 

                        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.  141.3  Liability for duties includes liability for taxes.



    The importer's liability for duties includes a liability for any 

internal revenue taxes which attach upon the importation of merchandise, 

unless otherwise provided by law or regulation.