[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: 19CFR159.21]



[Page 231]

 

                        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 B_Weight, Gage, and Measure

 

Sec.  159.21  Quantity upon which duties based.





    Insofar as duties are based upon the quantity of any merchandise, 

such duties shall be based upon the quantity of such merchandise at the 

time of its importation, except in the following cases:

    (a) Manipulation in warehouse. If any merchandise covered by a 

warehouse entry has been cleaned, sorted, repacked, or otherwise changed 

in condition under section 562, Tariff Act of 1930, as amended (19 

U.S.C. 1562), withdrawals shall be passed and the entry liquidated on 

the basis of the weight, gauge, or measure of such merchandise in its 

manipulated condition with an appropriate notation in the duty statement 

that the duties are assessed on the basis of the manipulated condition 

of the merchandise.

    (b) Alcoholic beverages. Duties on certain alcoholic beverages are 

assessed only on the quantities entered or withdrawn for consumption 

(see Sec.  159.4).

    (c) Cigars, cigarettes, and cigarette papers and tubes. Although 

Customs duties on cigars, cigarettes, and cigarette papers and tubes are 

assessed on the quantities imported, the internal revenue taxes on such 

merchandise are assessed only on the quantities entered or withdrawn for 

consumption (see Sec.  159.5).



[T.D. 73-175, 38 FR 17482, July 2, 1973, as amended by T.D. 80-142, 45 

FR 36386, May 30, 1980]