19 C.F.R. § 159.1 Definition of liquidation.
Title 19 - Customs Duties
Liquidation means the final computation or ascertainment of the duties (not including vessel repair duties) or drawback accruing on an entry. [T.D. 01–24, 66 FR 16400, Mar. 26, 2001]
Title 19: Customs Duties
PART 159—LIQUIDATION OF DUTIES
Subpart A—General Provisions
§ 159.1 Definition of liquidation.

