19 C.F.R. § 159.10 Notice of liquidation and date of liquidation for informal, mail, and baggage entries.
Title 19 - Customs Duties
(a) Usual date of liquidation. Except in the cases provided for in paragraph (b) of this section, the effective date of liquidation for informal, mail, and baggage entries shall be: (1) The date of payment by the importer of duties due on the entry; (2) The date of release by Customs or the postmaster when the merchandise is released under such an entry free of duty; and (3) The date a free entry is accepted for articles released under a special permit for immediate delivery under part 142 of this chapter. (b) Date of liquidation when duty cannot be determined at time of entry. When the proper rate or amount of duty cannot be determined at the time of entry because the merchandise is subject to a tariff-rate quota, because of a missing document which, if for free entry, is not produced prior to the release of the merchandise to the importer, or because of any other reason, the printed notice of liquidation appearing on the receipt issued for any money collected on the entry shall be voided. When the tariff status of the merchandise either as dutiable or free is finally ascertained it shall be noted on the entry. The effective date of liquidation shall be the date of posting or lodging of the notice of liquidation required by paragraph (c)(3) of this section. (c) Notice of liquidation—(1) Dutiable entries. Where duties are paid on an entry in accordance with paragraph (a)(1) of this section, notice of liquidation is furnished by a suitable printed statement appearing on the receipt issued for duties collected. No other notice of liquidation shall be given, but notice of reliquidation of any such entry shall be given on Customs Form 4333 posted or lodged in the place and manner specified in §159.9(b). (2) Free entries. Notice of liquidation is furnished by release of the merchandise under a free entry in accordance with paragraph (a)(2) of this section, or by acceptance of the free entry in accordance with paragraph (a)(3) of this section after release under a special permit for immediate delivery. No further notice of the liquidation of such entries shall be given. (3) Entries where duty cannot be determined at time of entry. When the proper rate or amount of duty cannot be determined at the time of entry as set forth in paragraph (b) of this section, notice of liquidation shall be given on a bulletin notice of liquidation, Customs Form 4333, in the manner specified in §159.9 for formal entries. [T.D. 73–175, 38 FR 17482, July 2, 1973, as amended by T.D. 90–1, 54 FR 52933, Dec. 26, 1989]
Title 19: Customs Duties
PART 159—LIQUIDATION OF DUTIES
Subpart A—General Provisions
§ 159.10 Notice of liquidation and date of liquidation for informal, mail, and baggage entries.
