[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: 19CFR24.3]



[Page 372]

 

                        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.  24.3  Bills and accounts; receipts.



    (a) Any bill or account for money due the United States shall be 

rendered by an authorized Customs officer or employee on an official 

form.

    (b) A receipt for the payment of estimated Customs duties, taxes, 

fees, and interest, if applicable, shall be provided a payer at the time 

of payment if he furnishes with his payment an additional copy of the 

documentation submitted in support of the payment. The appropriate 

Customs official shall validate the additional copy as paid and return 

it to the payer. Otherwise, a copy of the document filed by the payer 

and the payer's cancelled check shall constitute evidence of payment.

    (c) A copy of a Customs bill validated as paid will not normally be 

provided a payer. If a bill is paid by check, the copy of the Customs 

bill identified as ``Payer's Copy'' and the payer's cancelled check 

shall constitute evidence of such payment to Customs. Should a payer 

desire evidence of receipt, both the ``U.S. Customs Service Copy'' and 

the ``Payer's Copy'' of the bill and, in the case of payments by mail, a 

stamped, self-addressed envelope, shall be submitted. The ``Payer's 

Copy'' of the bill shall then be marked paid by the appropriate Customs 

official and returned to the payer.

    (d) Every payment which is not made in person shall be accompanied 

by the original bill or by a communication containing sufficient 

information to identify the account or accounts to which it is to be 

applied.

    (e) Except for bills resulting from dishonored checks or dishonored 

Automated Clearinghouse (ACH) transactions, all other bills for duties, 

taxes, fees, interest, or other charges are due and payable within 30 

days of the date of issuance of the bill. Bills resulting from 

dishonored checks or dishonored ACH transactions are due within 15 days 

of the date of issuance of the bill.



[28 FR 14808, Dec. 31, 1963, as amended by T.D. 74-73, 39 FR 7782, Feb. 

28, 1974; T.D. 79-221, 44 FR 46813, Aug. 9, 1979; T.D. 86-178, 51 FR 

34959, Oct. 1, 1986; T.D. 99-75, 64 FR 56437, Oct. 20, 1999]