19 CFR 24.3 - Bills and accounts; receipts.

Status message

There is 1 rule appearing in the Federal Register for 19 CFR 24. View below or at eCFR (GPOAccess)
§ 24.3 Bills and accounts; receipts.
(a) Any bill or account for money due the United States shall be rendered by an authorized Customs officer or employee on an official form.
(b) A receipt for the payment of estimated Customs duties, taxes, fees, and interest, if applicable, shall be provided a payer at the time of payment if he furnishes with his payment an additional copy of the documentation submitted in support of the payment. The appropriate Customs official shall validate the additional copy as paid and return it to the payer. Otherwise, a copy of the document filed by the payer and the payer's cancelled check shall constitute evidence of payment.
(c) A copy of a Customs bill validated as paid will not normally be provided a payer. If a bill is paid by check, the copy of the Customs bill identified as “Payer's Copy” and the payer's cancelled check shall constitute evidence of such payment to Customs. Should a payer desire evidence of receipt, both the “U.S. Customs Service Copy” and the “Payer's Copy” of the bill and, in the case of payments by mail, a stamped, self-addressed envelope, shall be submitted. The “Payer's Copy” of the bill shall then be marked paid by the appropriate Customs official and returned to the payer.
(d) Every payment which is not made in person shall be accompanied by the original bill or by a communication containing sufficient information to identify the account or accounts to which it is to be applied.
(e) Except for bills resulting from dishonored checks or dishonored Automated Clearinghouse (ACH) transactions, all other bills for duties, taxes, fees, interest, or other charges are due and payable within 30 days of the date of issuance of the bill. Bills resulting from dishonored checks or dishonored ACH transactions are due within 15 days of the date of issuance of the bill.
[28 FR 14808, Dec. 31, 1963, as amended by T.D. 74-73, 39 FR 7782, Feb. 28, 1974; T.D. 79-221, 44 FR 46813, Aug. 9, 1979; T.D. 86-178, 51 FR 34959, Oct. 1, 1986; T.D. 99-75, 64 FR 56437, Oct. 20, 1999]

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

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 24 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