19 CFR § 165.27 - Determination as to evasion.

---
identifier: "/us/cfr/t19/s165.27"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 165.27 - Determination as to evasion."
title_number: 19
title_name: "Customs Duties"
section_number: "165.27"
section_name: "Determination as to evasion."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "165"
part_name: "INVESTIGATION OF CLAIMS OF EVASION OF ANTIDUMPING AND COUNTERVAILING DUTIES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "19 U.S.C. 66, 1481, 1484, 1508, 1517 (as added by Pub. L. 114-125, 130 Stat. 122, 155 (19 U.S.C. 4301 note)), 1623, 1624, 1671, 1673."
regulatory_source: "81 FR 56482, Aug. 22, 2016, unless otherwise noted."
cfr_part: "165"
---


# 165.27 Determination as to evasion.

(a) *Determination.* Upon conclusion of the investigation, CBP will make a determination based on substantial evidence as to whether covered merchandise was entered into the customs territory of the United States through evasion.

(b) *Notification.* No later than five business days after making a determination under paragraph (a) of this section, CBP will send via an email message or through any other method approved or designated by CBP a summary of the determination limited to publicly available information under paragraph (a) to the parties to the investigation.

(c) *Negative determination.* If CBP makes a determination under paragraph (a) of this section that covered merchandise was not entered into the customs territory of the United States through evasion, then CBP will cease applying any interim measures taken under § 165.24 and liquidate the entries in the normal course.