[Code of Federal Regulations]

[Title 19, Volume 1]

[Revised as of April 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR24.11]



[Page 379]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

              HOMELAND SECURITY; DEPARTMENT OF THE TREASURY

 

PART 24_CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE--Table of Contents

 

Sec.  24.11  Notice to importer or owner of increased or additional 

duties, taxes, fees and interest.



    Any increased or additional duties, taxes, fees or interest found 

due upon liquidation or reliquidation shall be billed to the importer of 

record, or to the actual owner if the following have been filed with 

Customs:

    (a) A declaration of the actual owner in accordance with section 

485(d), Tariff Act of 1930, as amended (19 U.S.C. 1485(d)), and Sec.  

141.20 of this chapter; and

    (b) A bond on Customs Form 301 in accordance with Sec.  141.20 of 

this chapter.



[T.D. 99-75, 64 FR 56439, Oct. 20, 1999]