19 CFR § 159.52 - Warehouse entry not liquidated until final withdrawal.

---
identifier: "/us/cfr/t19/s159.52"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 159.52 - Warehouse entry not liquidated until final withdrawal."
title_number: 19
title_name: "Customs Duties"
section_number: "159.52"
section_name: "Warehouse entry not liquidated until final withdrawal."
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"
---


# 159.52 Warehouse entry not liquidated until final withdrawal.

Liquidation of a warehouse or rewarehouse entry shall be suspended until all merchandise covered by the entry has been accounted for within the bonded period by withdrawal, abandonment, or destruction, or until the bonded period has expired if the merchandise has not been so accounted for before that time.