19 CFR § 159.51 - General.

---
identifier: "/us/cfr/t19/s159.51"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 159.51 - General."
title_number: 19
title_name: "Customs Duties"
section_number: "159.51"
section_name: "General."
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"
---


# 159.51 General.

Liquidation of entries shall be suspended only when provided by law or regulation, or when directed by the Commissioner of Customs. Liquidation of entries shall not be suspended simply because issues involved therein may be before the Customs Court in pending litigation, since the importer may seek relief by protesting the entries after liquidation.