Code of Federal Regulations (Last Updated: May 6, 2024) |
Title 19 - Customs Duties |
Chapter I - U.S. Customs and Border Protection, Department of Homeland Security; Department of the Treasury |
Part 141 - Entry of Merchandise |
Subpart G - Deposit of Estimated Duties |
§ 141.104 - Computation of duties.
Latest version.
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§ 141.104 Computation of duties.
In computing estimated duties, fractional parts of dollars and quantities shall be rounded off in accordance with § 159.3 of this chapter.
[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 99-64, 64 FR 43266, Aug. 10, 1999]