[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: 19CFR144.2]



[Page 69]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 144_WAREHOUSE AND REWAREHOUSE ENTRIES AND WITHDRAWALS--Table of 

Contents

 

                      Subpart A_General Provisions

 

Sec.  144.2  Liability of importers and sureties.



    The importer of merchandise entered for warehouse is liable for the 

payment of all unpaid duties not only as principal on the bond filed on 

Customs Form 301, containing the bond conditions set forth in Sec.  

113.62 of this chapter, but also by reason of his personal liability as 

consignee. Under the conditions of the bond, the sureties on the bond 

shall be held liable for the payment of duties and Customs charges not 

paid by the principal on the bond, whether such duties and charges are 

finally ascertained before the merchandise is withdrawn from Customs 

custody or thereafter. Liability may be transferred in part along with 

the right to withdraw the merchandise, in accordance with Subpart C of 

this part.



[T.D. 73-175, 38 FR 17464, July 2, 1973, as amended by T.D. 84-213, 49 

FR 41185, Oct. 19, 1984]