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Electronic Code of Federal Regulations

e-CFR data is current as of December 4, 2019

Title 19Chapter IPart 159Subpart A → §159.1


Title 19: Customs Duties
PART 159—LIQUIDATION OF DUTIES
Subpart A—General Provisions


§159.1   Definition of liquidation.

Liquidation means the final computation or ascertainment of duties on entries for consumption or drawback entries.

[T.D. 01-24, 66 FR 16400, Mar. 26, 2001, as amended by CBP Dec. 11-02, 76 FR 2576, Jan. 14, 2011]

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