[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: 19CFR159.10]



[Page 229]

 

                        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

 

                      Subpart A_General Provisions

 

Sec.  159.10  Notice of liquidation and date of liquidation for informal, 

mail, and baggage entries.



    (a) Usual date of liquidation. Except in the cases provided for in 

paragraph (b) of this section, the effective date of liquidation for 

informal, mail, and baggage entries shall be:

    (1) The date of payment by the importer of duties due on the entry;

    (2) The date of release by Customs or the postmaster when the 

merchandise is released under such an entry free of duty; and

    (3) The date a free entry is accepted for articles released under a 

special permit for immediate delivery under part 142 of this chapter.

    (b) Date of liquidation when duty cannot be determined at time of 

entry. When the proper rate or amount of duty cannot be determined at 

the time of entry because the merchandise is subject to a tariff-rate 

quota, because of a missing document which, if for free entry, is not 

produced prior to the release of the merchandise to the importer, or 

because of any other reason, the printed notice of liquidation appearing 

on the receipt issued for any money collected on the entry shall be 

voided. When the tariff status of the merchandise either as dutiable or 

free is finally ascertained it shall be noted on the entry. The 

effective date of liquidation shall be the date of posting or lodging of 

the notice of liquidation required by paragraph (c)(3) of this section.

    (c) Notice of liquidation--(1) Dutiable entries. Where duties are 

paid on an entry in accordance with paragraph (a)(1) of this section, 

notice of liquidation is furnished by a suitable printed statement 

appearing on the receipt issued for duties collected. No other notice of 

liquidation shall be given, but notice of reliquidation of any such 

entry shall be given on Customs Form 4333 posted or lodged in the place 

and manner specified in Sec.  159.9(b).

    (2) Free entries. Notice of liquidation is furnished by release of 

the merchandise under a free entry in accordance with paragraph (a)(2) 

of this section, or by acceptance of the free entry in accordance with 

paragraph (a)(3) of this section after release under a special permit 

for immediate delivery. No further notice of the liquidation of such 

entries shall be given.

    (3) Entries where duty cannot be determined at time of entry. When 

the proper rate or amount of duty cannot be determined at the time of 

entry as set forth in paragraph (b) of this section, notice of 

liquidation shall be given on a bulletin notice of liquidation, Customs 

Form 4333, in the manner specified in Sec.  159.9 for formal entries.



[T.D. 73-175, 38 FR 17482, July 2, 1973, as amended by T.D. 90-1, 54 FR 

52933, Dec. 26, 1989]