19 CFR 159.1 - Definition of liquidation.

Regulations last checked for updates: May 16, 2024

Title 19 - Customs Duties last revised: Apr 24, 2024

§ 159.1 - Definition of liquidation.

Liquidation means the final computation or ascertainment of duties on entries for consumption or drawback entries.

[T.D. 01-24, 66 FR 16400, Mar. 26, 2001, as amended by CBP Dec. 11-02, 76 FR 2576, Jan. 14, 2011]

authority: 19 U.S.C. 66,1500,1504,1624

source: T.D. 73-175, 38 FR 17482, July 2, 1973, unless otherwise noted.

cite as: 19 CFR 159.1