[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: 19CFR159.6]



[Page 227-228]

 

                        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.  159.6  Difference between liquidated duties and estimated duties.



    (a) Difference under $20 in original liquidation. When there is a 

net difference of less than $20 between the total amount of duties, 

fees, taxes, and interest assessed in the liquidation of any entry 

(other than an informal, mail, or baggage entry) and the total amount of 

estimated duties, fees, and taxes deposited, including any supplemental 

deposit, the difference shall be disregarded and the entry endorsed ``as 

entered.'' In the case of an informal, mail, or baggage entry, the 

amount of duties, fees, and taxes computed by a Customs officer when the 

entry is prepared by, or filed with, him shall be considered the 

liquidated assessment.

    (b) Difference under $20 in reliquidation. When there is a net 

difference of less than $20 between the total amount of duties, fees, 

taxes, and interest found due in the reliquidation of any entry and the 

total amount of duties, fees, taxes, and interest assessed in the prior 

liquidation of the entry, the difference shall be disregarded except in 

the following cases:

    (1) Reliquidation at importer's request. When reliquidation of any 

entry is made at the importer's request, such as reliquidation following 

the allowance of a protest under section 514, Tariff Act of 1930, as 

amended (19 U.S.C. 1514), or a request for correction under section 

520(c), Tariff Act of 1930, as amended (19 U.S.C. 1520(c)), any refund 

determined to be due shall be refunded even if less than $20.

    (2) Court decision. Any refund or increase determined to be due as 

the result of the reliquidation of an entry in accordance with a court 

decision and judgment order shall be refunded or collected as the case 

may be.

    (c) Difference of $20 or more collected or refunded. If there is a 

difference of $20 or more between the duties, fees, taxes, and interest 

assessed in the liquidation of an entry and the total estimated duties, 

fees, and taxes deposited, or between the total duties, fees, taxes, and 

interest assessed in the reliquidation of an entry and those assessed in 

the prior liquidation, the entry shall be endorsed



[[Page 228]]



to show the difference and bills or refund checks shall be issued.

    (d) Customs duties and fees and internal revenue taxes and interest 

netted for $20 limit. The assessments of Customs duties and fees and 

internal revenue taxes and interest shall be separately stated on the 

entry at the time of liquidation, but the amounts of any differences 

shall be netted when applying the $20 minimum for issuance of a bill or 

refund check.



[T.D. 73-175, 38 FR 17482, July 2, 1973, as amended by T.D. 78-394, 43 

FR 49791, Oct. 25, 1978; T.D. 94-51, 59 FR 30296, June 13, 1994; 64 FR 

56440, Oct. 20, 1999]