[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: 19CFR159.11]



[Page 229-230]

 

                        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.  159.11  Entries liquidated by operation of law.



    (a) Time limit generally. Except as provided in Sec.  159.12, an 

entry not liquidated



[[Page 230]]



within 1 year from the date of entry of the merchandise, or the date of 

final withdrawal of all merchandise covered by a warehouse entry, shall 

be deemed liquidated by operation of law at the rate of duty, value, 

quantity, and amount of duties asserted by the importer at the time of 

filing an entry summary for consumption in proper form, with estimated 

duties attached, or a withdrawal for consumption in proper form, with 

estimated duties attached. Notice of liquidation shall be given on the 

bulletin notice of liquidation, Customs Form 4333, as provided in 

Sec. Sec.  159.9 and 159.10(c)(3). Customs will endeavor to provide a 

courtesy notice of liquidation on Customs Form 4333-A in accordance with 

Sec.  159.9(d).

    (b) Applicability. The provisions of this section and Sec.  159.12 

shall apply to entries of merchandise for consumption or withdrawals of 

merchandise for consumption made on or after April 1, 1979, but shall 

not apply to drawback entries.



[T.D. 79-221, 44 FR 46829, Aug. 9, 1979, as amended by T.D. 90-1, 54 FR 

52933, Dec. 26, 1989; T.D. 01-24, 66 FR 16400, Mar. 26, 2001]