19 CFR § 159.0 - Scope.

---
identifier: "/us/cfr/t19/s159.0"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 159.0 - Scope."
title_number: 19
title_name: "Customs Duties"
section_number: "159.0"
section_name: "Scope."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "159"
part_name: "LIQUIDATION OF DUTIES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "19 U.S.C. 66, 1500, 1504, 1624."
regulatory_source: "T.D. 73-175, 38 FR 17482, July 2, 1973, unless otherwise noted."
cfr_part: "159"
---


# 159.0 Scope.

This part sets forth general rules for the liquidation of entries. Certain specific procedures affecting liquidation appear in other parts of this chapter; e.g., part 158 of this chapter covers allowance for lost or damaged merchandise.