[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: 19CFR162.80]



[Page 267-268]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 162_INSPECTION, SEARCH, AND SEIZURE--Table of Contents

 

           Subpart G_Special Procedures for Certain Violations

 

Sec.  162.80  Liability for duties; liquidation of entries.



    (a)(1) When an entry is the subject of an investigation for possible 

violation of section 592, Tariff Act of 1930, as amended (19 U.S.C. 

1592), or of a penalty action established under that section, the port 

director, subject to the provisions of paragraph (a)(2) of this section, 

may liquidate the entry and collect duties before the conclusion of the 

investigation or final disposition of the penalty action if he 

determines that liquidation would be in the interest of the Government.

    (2)(i) An entry not liquidated within 1 year from the date of entry 

or final withdrawal of all merchandise covered by a warehouse entry 

shall be deemed liquidated at the rate of duty, value, quantity, and 

amount of duties asserted at the time of entry by the importer, his 

consignee, or agent unless the time for liquidation is extended by the 

port director because--

    (A) Information needed by Customs for the proper appraisement or 

classification of the merchandise is not available.

    (B) The importer, his consignee, or agent requests an extension and 

demonstrates good cause why the extention should be granted, or

    (C) The 1-year liquidation period is suspended as required by 

statute or court order.

    (ii) An entry not liquidated within 4 years from the date of entry 

or final withdrawal of all merchandise covered by a warehouse entry 

shall be deemed liquidated at the rate of duty, value, quantity, and 

amount of duties asserted at the time of entry by the importer, his 

consignee, or agent unless liquidation continues to be suspended by 

statute or court order. In that event, the entry shall be liquidated 

within 90 days after removal of the suspension.



[[Page 268]]



    (iii) The port director promptly shall notify the importer or 

consignee concerned and any authorized agent and surety of the importer 

or consignee in writing of any extension or suspension of the 

liquidation period.

    (b) When merchandise not covered by an entry is subject to section 

592, Tariff Act of 1930, as amended (19 U.S.C. 1592), a demand shall be 

made on the importer for payment of the duty estimated to be due on such 

merchandise.

    (c) Any applicable internal revenue tax shall also be demanded 

unless the merchandise is to be, or has been, forfeited.



[T.D. 84-18, 49 FR 1680, Jan. 13, 1984]