Regulations last checked for updates: May 02, 2025

Title 19 - Customs Duties last revised: Apr 11, 2025
§ 159.2 - Liquidation required.

All entries covering imported merchandise, except temporary importation bond entries and those for transportation in bond or for immediate exportation, shall be liquidated. Vessel repair entries are not subject to liquidation under this part (see § 4.14(i)(3) of this chapter).

[T.D. 73-175, 38 FR 17482, July 2, 1973, as amended by T.D. 01-24, 66 FR 16400, Mar. 26, 2001]
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 159.2