19 CFR 24.11 - Notice to importer or owner of increased or additional duties, taxes, fees and interest.

Regulations last checked for updates: May 05, 2024

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

View all text of Part 24 [§ 24.1 - § 24.73]

§ 24.11 - Notice to importer or owner of increased or additional duties, taxes, fees and interest.

Any increased or additional duties, taxes, fees or interest found due upon liquidation or reliquidation shall be billed to the importer of record, or to the actual owner if the following have been filed with Customs:

(a) A declaration of the actual owner in accordance with section 485(d), Tariff Act of 1930, as amended (19 U.S.C. 1485(d)), and § 141.20 of this chapter; and

(b) A bond on Customs Form 301 in accordance with § 141.20 of this chapter.

[T.D. 99-75, 64 FR 56439, Oct. 20, 1999]

authority: 5 U.S.C. 301; 19 U.S.C. 58a-58c,66,1202,Harmonized,1505,1520,1624; 26 U.S.C. 4461,4462; 31 U.S.C. 3717,9701; Pub. L. 107-296, 116 Stat. 2135 (6 U.S.C. 1

source: 28 FR 14808, Dec. 31, 1963, unless otherwise noted.

cite as: 19 CFR 24.11