[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: 19CFR159.2]



[Page 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

 

                      Subpart A_General Provisions

 

Sec.  159.2  Liquidation required.



    All entries covering imported merchandise, except temporary 

importation bond entries and those for transportation in bond or for 

immediate exportation, shall be liquidated. Vessel repair entries are 

not subject to liquidation under this part (see Sec.  4.14(i)(3) of this 

chapter).



[T.D. 73-175, 38 FR 17482, July 2, 1973, as amended by T.D. 01-24, 66 FR 

16400, Mar. 26, 2001]