Title 19, Part 159 — Liquidation of Duties

Scope.

Definition of liquidation.

Liquidation required.

Rounding of fractions.

Alcoholic beverages.

Cigars, cigarettes, and cigarette papers and tubes.

Difference between liquidated duties and estimated duties.

Rewarehouse entries.

Allowance for loss, injury, etc.

Notice of liquidation and date of liquidation for formal entries.

Notice of liquidation and date of liquidation for informal, mail, and baggage entries.

Entries liquidated by operation of law.

Extension of time for liquidation.

Quantity upon which duties based.

Net weights and tares.

Rates to be used.

Date of exportation.

Proclaimed rate.

Certified quarterly rate.

Certified daily rate.

Multiple certified rates.

Suspension of certification of rates.

Rates for estimated duties.

Antidumping duties.

Discriminating duties.

Duties contingent upon foreign export duties, charges, or restrictions.

Special duties on merchandise imported under agreements in restraint of trade.

Additional duty for unauthentic claims of antiquity.

Marking duties.

Countervailing duties.

General.

Warehouse entry not liquidated until final withdrawal.

Proof of duty-free or reduced-duty status.

Open bonds for production of documents.

Possible prohibited food, drugs, or other articles.

Merchandise affected by an American manufacturer's cause of action sustained by the court.

Dumping and countervailing duties; action by Center director.

General.

Notice of distribution.

Certifications.

Distribution of offset.