[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: 19CFR159.0]



[Page 225-226]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 159_LIQUIDATION OF DUTIES--Table of Contents

 

Sec.  159.0  Scope.









Sec.

159.0 Scope.



                      Subpart A_General Provisions



159.1 Definition of liquidation.

159.2 Liquidation required.

159.3 Rounding of fractions.

159.4 Alcoholic beverages.

159.5 Cigars, cigarettes, and cigarette papers and tubes.

159.6 Difference between liquidated duties and estimated duties.

159.7 Rewarehouse entries.

159.8 Allowance for loss, injury, etc.

159.9 Notice of liquidation and date of liquidation for formal entries.

159.10 Notice of liquidation and date of liquidation for informal, mail 

          and baggage entries.

159.11 Entries liquidated by operation of law.

159.12 Extension of time for liquidation.



                   Subpart B_Weight, Gage, and Measure



159.21 Quantity upon which duties based.

159.22 Net weights and tares.



                Subpart C_Conversion of Foreign Currency



159.31 Rates to be used.

159.32 Date of exportation.

159.33 Proclaimed rate.

159.34 Certified quarterly rate.

159.35 Certified daily rate.

159.36 Multiple certified rates.

159.37 Suspension of certification of rates.

159.38 Rates for estimated duties.



                        Subpart D_Special Duties



159.41 Antidumping duties.

159.42 Discriminating duties.

159.43 Duties contingent upon foreign export duties, charges, or 

          restrictions.

159.44 Special duties on merchandise imported under agreements in 

          restraint of trade.

159.45 Additional duty for unauthentic claims of antiquity.

159.46 Marking duties.

159.47 Countervailing duties.



                   Subpart E_Suspension of Liquidation



159.51 General.

159.52 Warehouse entry not liquidated until final withdrawal.

159.53 Proof of duty-free or reduced-duty status.

159.54 Open bonds for production of documents.

159.55 Possible prohibited food, drugs, or other articles.

159.57 Merchandise affected by an American manufacturer's cause of 

          action sustained by the court.

159.58 Dumping and countervaling; action by port director.



             Subpart F_Continued Dumping and Subsidy Offset



159.61 General.

159.62 Notice of distribution.

159.63 Certifications.

159.64 Distribution of offset.



    Authority: 19 U.S.C. 66, 1500, 1504, 1624.

    Subpart C also issued under 31 U.S.C. 5151.

    Subpart F also issued under 19 U.S.C. 1675c.

    Sections 159.4, 159.5, and 159.21 also issued under 19 U.S.C. 1315;

    Section 159.6 also issued under 19 U.S.C. 1321, 1505;

    Section 159.7 also issued under 19 U.S.C. 1557;

    Section 159.22 also issued under 19 U.S.C. 1507;



[[Page 226]]



    Section 159.44 also issued under 15 U.S.C. 73, 74;

    Section 159.46 also issued under 19 U.S.C. 1304;

    Section 159.55 also issued under 19 U.S.C. 1558;

    Section 159.57 also issued under 19 U.S.C. 1516.



    Source: T.D. 73-175, 38 FR 17482, July 2, 1973, unless otherwise 

noted.





    This part sets forth general rules for the liquidation of entries. 

Certain specific procedures affecting liquidation appear in other parts 

of this chapter; e.g., part 158 of this chapter covers allowance for 

lost or damaged merchandise.