19 CFR § 159.2 - Liquidation required.

---
identifier: "/us/cfr/t19/s159.2"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 159.2 - Liquidation required."
title_number: 19
title_name: "Customs Duties"
section_number: "159.2"
section_name: "Liquidation required."
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"
---


# 159.2 Liquidation required.

All entries covering imported merchandise, except temporary importation bond entries and those for transportation in bond or for immediate exportation, shall be liquidated. Vessel repair entries are not subject to liquidation under this part (see § 4.14(i)(3) of this chapter).

[T.D. 73-175, 38 FR 17482, July 2, 1973, as amended by T.D. 01-24, 66 FR 16400, Mar. 26, 2001]