19 CFR § 143.15 - Deposit of estimated duties and taxes.

---
identifier: "/us/cfr/t19/s143.15"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 143.15 - Deposit of estimated duties and taxes."
title_number: 19
title_name: "Customs Duties"
section_number: "143.15"
section_name: "Deposit of estimated duties and taxes."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "143"
part_name: "SPECIAL ENTRY PROCEDURES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "19 U.S.C. 66, 1321, 1414, 1481, 1484, 1498, 1624, 1641."
regulatory_source: "T.D. 73-175, 38 FR 17463, July 2, 1973, unless otherwise noted."
cfr_part: "143"
---


# 143.15 Deposit of estimated duties and taxes.

Estimated duties shall be deposited in accordance with subpart G of part 141 of this chapter before the merchandise is released from Customs custody.