Regulations last checked for updates: Feb 13, 2026

Title 19 - Customs Duties last revised: Feb 06, 2026
All TitlesTitle 19Chapter IPart 143Subpart B - Subpart B—Appraisement Entry
View all text of Subpart B [§ 143.11 - § 143.16]
§ 143.15 - Deposit of estimated duties and taxes.

Estimated duties shall be deposited in accordance with subpart G of part 141 of this chapter before the merchandise is released from Customs custody.

authority: 19 U.S.C. 66,1321,1414,1481,1484,1498,1624,1641
cite as: 19 CFR 143.15
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