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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 19 - Customs Duties |
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Chapter I - U.S. Customs and Border Protection, Department of Homeland Security; Department of the Treasury |
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Part 159 - Liquidation of Duties |
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Subpart A - General Provisions |
§ 159.1 - Definition of liquidation.
Latest version.
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§ 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]