Regulations last checked for updates: Nov 25, 2024

Title 19 - Customs Duties last revised: Sep 10, 2024
All TitlesTitle 19Chapter IPart 159Subpart A - Subpart A—General Provisions
View all text of Subpart A [§ 159.1 - § 159.12]
§ 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
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