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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 141 - Entry of Merchandise |
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Subpart A - Liability for Duties and Requirement To Enter Merchandise |
§ 141.3 - Liability for duties includes liability for taxes.
Latest version.
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§ 141.3 Liability for duties includes liability for taxes.
The importer's liability for duties includes a liability for any internal revenue taxes which attach upon the importation of merchandise, unless otherwise provided by law or regulation.