Title 19, Part 24 — Customs Financial and Accounting Procedure
28 sections
Section 24.1
Collection of Customs duties, taxes, fees, interest, and other charges.
Section 24.1a
Temporary postponement of deadline to deposit certain estimated duties, taxes, and fees because of the COVID-19 national emergency.
Section 24.2
Persons authorized to receive Customs collections.
Section 24.3
Bills and accounts; receipts.
Section 24.3a
CBP bills; interest assessment on bills; delinquency; notice to principal and surety.
Section 24.4
Optional method for payment of estimated import taxes on alcoholic beverages upon entry, or withdrawal from warehouse, for consumption.
Section 24.5
Filing identification number.
Section 24.11
Notice to importer or owner of increased or additional duties, taxes, fees and interest.
Section 24.12
Customs fees; charges for storage.
Section 24.13
Car, compartment, and package seals; kind, procurement.
Section 24.13a
Car, compartment, and package seals; and fastenings; standards; acceptance by Customs.
Section 24.14
Salable Customs forms.
Section 24.16
Overtime services; overtime compensation and premium pay for Customs Officers; rate of compensation.
Section 24.17
Reimbursable services of CBP employees.
Section 24.18
Preclearance of air travelers in a foreign country; reimbursable cost.
Section 24.21
Administrative overhead charges.
Section 24.22
Fees for certain services.
Section 24.23
Fees for processing merchandise.
Section 24.24
Harbor maintenance fee.
Section 24.25
Statement processing and Automated Clearinghouse.
Section 24.26
Automated Clearinghouse credit.
Section 24.32
Claims; unpaid compensation of deceased employees and death benefits.
Section 24.34
Vouchers; vendors' bills of sale; invoices.
Section 24.36
Refunds of excessive duties, taxes, etc.
Section 24.70
Claims; deceased or incompetent public creditors.
Section 24.71
Claims for personal injury or damages to or loss of privately owned property.
Section 24.72
Claims; set-off.
Section 24.73
Miscellaneous claims.