---identifier: "/us/cfr/t19/s24.72"source: "ecfr"legal_status: "authoritative_unofficial"title: "19 CFR § 24.72 - Claims; set-off."title_number: 19title_name: "Customs Duties"section_number: "24.72"section_name: "Claims; set-off."chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"part_number: "24"part_name: "CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE"positive_law: falsecurrency: "2026-03-24"last_updated: "2026-03-24"format_version: "1.1.0"generator: "[email protected]"authority: "5 U.S.C. 301; 19 U.S.C. 58a-58c, 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States), 1505, 1520, 1624; 26 U.S.C. 4461, 4462; 31 U.S.C. 3332, 3717, 9701; Pub. L. 107-296, 116 Stat. 2135 (6 U.S.C. 1 )."regulatory_source: "28 FR 14808, Dec. 31, 1963, unless otherwise noted."cfr_part: "24"---
Identifier
/us/cfr/t19/s24.72
Currency
2026-03-24
Positive Law
No
Updated
2026-03-24
Chapter
U.S. Customs and Border Protection, Department of Homeland Security; Department of the Treasury
Authority
5 U.S.C. 301; 19 U.S.C. 58a-58c, 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States), 1505, 1520, 1624; 26 U.S.C. 4461, 4462; 31 U.S.C. 3332, 3717, 9701; Pub. L. 107-296, 116... 5 U.S.C. 301; 19 U.S.C. 58a-58c, 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States), 1505, 1520, 1624; 26 U.S.C. 4461, 4462; 31 U.S.C. 3332, 3717, 9701; Pub. L. 107-296, 116 Stat. 2135 (6 U.S.C. 1 ).
# 24.72 Claims; set-off.When an importer of record or other party has a judgment or other claim allowed by legal authority against the United States, and he is indebted to the United States, either as principal or surety, for an amount which is legally fixed and undisputed, the port director shall set off so much of the judgment or other claim as will equal the amount of the debt due the Government.[T.D. 56388, 30 FR 4671, Apr. 10, 1965]