19 CFR 141.3 - Liability for duties includes liability for taxes.

Regulations last checked for updates: May 01, 2025

Title 19 - Customs Duties last revised: Apr 11, 2025

View all text of Subpart A [§ 141.1 - § 141.5]

§ 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.

authority: 19 U.S.C. 66,1448,1484,1498,1624

source: T.D. 73-175, 38 FR 17447, July 2, 1973, unless otherwise noted.

cite as: 19 CFR 141.3