19 C.F.R. § 141.3 Liability for duties includes liability for taxes.
Title 19 - Customs Duties
The importer's liability for duties includes a liability for any internal revenue taxes which attach upon the importation of merchandise, unless otherwise provided by law or regulation.
Title 19: Customs Duties
PART 141—ENTRY OF MERCHANDISE
Subpart A—Liability for Duties and Requirement To Enter Merchandise
§ 141.3 Liability for duties includes liability for taxes.
