19 C.F.R. § 159.11 Entries liquidated by operation of law.
Title 19 - Customs Duties
(a) Time limit generally. Except as provided in §159.12, an entry not liquidated within 1 year from the date of entry of the merchandise, or the date of final withdrawal of all merchandise covered by a warehouse entry, shall be deemed liquidated by operation of law at the rate of duty, value, quantity, and amount of duties asserted by the importer at the time of filing an entry summary for consumption in proper form, with estimated duties attached, or a withdrawal for consumption in proper form, with estimated duties attached. Notice of liquidation shall be given on the bulletin notice of liquidation, Customs Form 4333, as provided in §§159.9 and 159.10(c)(3). Customs will endeavor to provide a courtesy notice of liquidation on Customs Form 4333–A in accordance with §159.9(d). (b) Applicability. The provisions of this section and §159.12 shall apply to entries of merchandise for consumption or withdrawals of merchandise for consumption made on or after April 1, 1979, but shall not apply to drawback entries. [T.D. 79–221, 44 FR 46829, Aug. 9, 1979, as amended by T.D. 90–1, 54 FR 52933, Dec. 26, 1989; T.D. 01–24, 66 FR 16400, Mar. 26, 2001]
Title 19: Customs Duties
PART 159—LIQUIDATION OF DUTIES
Subpart A—General Provisions
§ 159.11 Entries liquidated by operation of law.
