Part 24 - Customs Financial and Accounting Procedure  


§ 24.1 - Collection of Customs duties, taxes, fees, interest, and other charges.
§ 24.2 - Persons authorized to receive Customs collections.
§ 24.3 - Bills and accounts; receipts.
§ 24.4 - Optional method for payment of estimated import taxes on alcoholic beverages upon entry, or withdrawal from warehouse, for consumption.
§ 24.5 - Filing identification number.
§ 24.11 - Notice to importer or owner of increased or additional duties, taxes, fees and interest.
§ 24.12 - Customs fees; charges for storage.
§ 24.13 - Car, compartment, and package seals; kind, procurement.
§ 24.14 - Salable Customs forms.
§ 24.16 - Overtime services; overtime compensation and premium pay for Customs Officers; rate of compensation.
§ 24.17 - Reimbursable services of CBP employees.
§ 24.18 - Preclearance of air travelers in a foreign country; reimbursable cost.
§ 24.21 - Administrative overhead charges.
§ 24.22 - Fees for certain services.
§ 24.23 - Fees for processing merchandise.
§ 24.24 - Harbor maintenance fee.
§ 24.25 - Statement processing and Automated Clearinghouse.
§ 24.26 - Automated Clearinghouse credit.
§ 24.32 - Claims; unpaid compensation of deceased employees and death benefits.
§ 24.34 - Vouchers; vendors' bills of sale; invoices.
§ 24.36 - Refunds of excessive duties, taxes, etc.
§ 24.70 - Claims; deceased or incompetent public creditors.
§ 24.71 - Claims for personal injury or damages to or loss of privately owned property.
§ 24.72 - Claims; set-off.
§ 24.73 - Miscellaneous claims.
Appendix A to Part 24 - Customs COBRA User Fees and Limitations in 19 CFR 24.22
Appendix B to Part 24 - Customs COBRA User Fees and Limitations in 19 CFR 24.23
§ 24.1a - Temporary postponement of deadline to deposit certain estimated duties, taxes, and fees because of the COVID-19 national emergency.
§ 24.3a - CBP bills; interest assessment on bills; delinquency; notice to principal and surety.
§ 24.13a - Car, compartment, and package seals; and fastenings; standards; acceptance by Customs.