19 CFR 162.80 - Liability for duties; liquidation of entries.

Status message

There is 1 rule appearing in the Federal Register for 19 CFR 162. View below or at eCFR (GPOAccess)
prev | next
§ 162.80 Liability for duties; liquidation of entries.
(a)
(1) When an entry is the subject of an investigation for possible violation of section 592, Tariff Act of 1930, as amended (19 U.S.C. 1592), or of a penalty action established under that section, the port director, subject to the provisions of paragraph (a)(2) of this section, may liquidate the entry and collect duties before the conclusion of the investigation or final disposition of the penalty action if he determines that liquidation would be in the interest of the Government.
(2)
(i) An entry not liquidated within 1 year from the date of entry or final withdrawal of all merchandise covered by a warehouse entry shall be deemed liquidated at the rate of duty, value, quantity, and amount of duties asserted at the time of entry by the importer, his consignee, or agent unless the time for liquidation is extended by the port director because—
(A) Information needed by Customs for the proper appraisement or classification of the merchandise is not available.
(B) The importer, his consignee, or agent requests an extension and demonstrates good cause why the extention should be granted, or
(C) The 1-year liquidation period is suspended as required by statute or court order.
(ii) An entry not liquidated within 4 years from the date of entry or final withdrawal of all merchandise covered by a warehouse entry shall be deemed liquidated at the rate of duty, value, quantity, and amount of duties asserted at the time of entry by the importer, his consignee, or agent unless liquidation continues to be suspended by statute or court order. In that event, the entry shall be liquidated within 90 days after removal of the suspension.
(iii) The port director promptly shall notify the importer or consignee concerned and any authorized agent and surety of the importer or consignee in writing of any extension or suspension of the liquidation period.
(b) When merchandise not covered by an entry is subject to section 592, Tariff Act of 1930, as amended (19 U.S.C. 1592), a demand shall be made on the importer for payment of the duty estimated to be due on such merchandise.
(c) Any applicable internal revenue tax shall also be demanded unless the merchandise is to be, or has been, forfeited.
[T.D. 84-18, 49 FR 1680, Jan. 13, 1984]

Title 19 published on 2014-04-01

The following are only the Rules published in the Federal Register after the published date of Title 19.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-05-21; vol. 79 # 98 - Wednesday, May 21, 2014
    1. 79 FR 29077 - United States-Panama Trade Promotion Agreement
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, DEPARTMENT OF HOMELAND SECURITY, U.S. Customs and Border Protection
      Final rule.
      Final rule effective June 20, 2014.
      19 CFR Parts 10, 24, 162, 163, and 178

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


United States Code
U.S. Code: Title 9 - ARBITRATION
U.S. Code: Title 18 - CRIMES AND CRIMINAL PROCEDURE
U.S. Code: Title 19 - CUSTOMS DUTIES
U.S. Code: Title 21 - FOOD AND DRUGS
USC: Title 26a

§ 5688

U.S. Code: Title 39 - POSTAL SERVICE
U.S. Code: Title 49 - TRANSPORTATION

Title 19 published on 2014-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 19 CFR 162 after this date.

  • 2014-05-21; vol. 79 # 98 - Wednesday, May 21, 2014
    1. 79 FR 29077 - United States-Panama Trade Promotion Agreement
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, DEPARTMENT OF HOMELAND SECURITY, U.S. Customs and Border Protection
      Final rule.
      Final rule effective June 20, 2014.
      19 CFR Parts 10, 24, 162, 163, and 178