Title 19

PART 159

Part 159 - Liquidation Of Duties

PART 159 - LIQUIDATION OF DUTIES Authority:19 U.S.C. 66, 1500, 1504, 1624.

Subpart C also issued under 31 U.S.C. 5151.

Subpart D also issued under 19 U.S.C. 1671 et seq.

Subpart F also issued under 19 U.S.C. 1675c.

Sections 159.4, 159.5, and 159.21 also issued under 19 U.S.C. 1315;

Section 159.6 also issued under 19 U.S.C. 1321, 1505;

Section 159.7 also issued under 19 U.S.C. 1557;

Section 159.22 also issued under 19 U.S.C. 1507;

Section 159.44 also issued under 15 U.S.C. 73, 74;

Section 159.46 also issued under 19 U.S.C. 1304;

Section 159.55 also issued under 19 U.S.C. 1558;

Section 159.57 also issued under 19 U.S.C. 1516.

Source:T.D. 73-175, 38 FR 17482, July 2, 1973, unless otherwise noted. Editorial Note:Nomenclature changes to part 159 appear by CBP Dec. No. 16-26, 81 FR 93023, Dec. 20, 2016.

19:2.0.1.1.13.0.2.1SECTION 159.0
   159.0 Scope.
19:2.0.1.1.13.1SUBPART A
Subpart A - General Provisions
19:2.0.1.1.13.1.2.1SECTION 159.1
   159.1 Definition of liquidation.
19:2.0.1.1.13.1.2.2SECTION 159.2
   159.2 Liquidation required.
19:2.0.1.1.13.1.2.3SECTION 159.3
   159.3 Rounding of fractions.
19:2.0.1.1.13.1.2.4SECTION 159.4
   159.4 Alcoholic beverages.
19:2.0.1.1.13.1.2.5SECTION 159.5
   159.5 Cigars, cigarettes, and cigarette papers and tubes.
19:2.0.1.1.13.1.2.6SECTION 159.6
   159.6 Difference between liquidated duties and estimated duties.
19:2.0.1.1.13.1.2.7SECTION 159.7
   159.7 Rewarehouse entries.
19:2.0.1.1.13.1.2.8SECTION 159.8
   159.8 Allowance for loss, injury, etc.
19:2.0.1.1.13.1.2.9SECTION 159.9
   159.9 Notice of liquidation and date of liquidation for formal entries.
19:2.0.1.1.13.1.2.10SECTION 159.10
   159.10 Notice of liquidation and date of liquidation for informal, mail, and baggage entries.
19:2.0.1.1.13.1.2.11SECTION 159.11
   159.11 Entries liquidated by operation of law.
19:2.0.1.1.13.1.2.12SECTION 159.12
   159.12 Extension of time for liquidation.
19:2.0.1.1.13.2SUBPART B
Subpart B - Weight, Gage, and Measure
19:2.0.1.1.13.2.2.1SECTION 159.21
   159.21 Quantity upon which duties based.
19:2.0.1.1.13.2.2.2SECTION 159.22
   159.22 Net weights and tares.
19:2.0.1.1.13.3SUBPART C
Subpart C - Conversion of Foreign Currency
19:2.0.1.1.13.3.2.1SECTION 159.31
   159.31 Rates to be used.
19:2.0.1.1.13.3.2.2SECTION 159.32
   159.32 Date of exportation.
19:2.0.1.1.13.3.2.3SECTION 159.33
   159.33 Proclaimed rate.
19:2.0.1.1.13.3.2.4SECTION 159.34
   159.34 Certified quarterly rate.
19:2.0.1.1.13.3.2.5SECTION 159.35
   159.35 Certified daily rate.
19:2.0.1.1.13.3.2.6SECTION 159.36
   159.36 Multiple certified rates.
19:2.0.1.1.13.3.2.7SECTION 159.37
   159.37 Suspension of certification of rates.
19:2.0.1.1.13.3.2.8SECTION 159.38
   159.38 Rates for estimated duties.
19:2.0.1.1.13.4SUBPART D
Subpart D - Special Duties
19:2.0.1.1.13.4.2.1SECTION 159.41
   159.41 Antidumping duties.
19:2.0.1.1.13.4.2.2SECTION 159.42
   159.42 Discriminating duties.
19:2.0.1.1.13.4.2.3SECTION 159.43
   159.43 Duties contingent upon foreign export duties, charges, or restrictions.
19:2.0.1.1.13.4.2.4SECTION 159.44
   159.44 Special duties on merchandise imported under agreements in restraint of trade.
19:2.0.1.1.13.4.2.5SECTION 159.45
   159.45 Additional duty for unauthentic claims of antiquity.
19:2.0.1.1.13.4.2.6SECTION 159.46
   159.46 Marking duties.
19:2.0.1.1.13.4.2.7SECTION 159.47
   159.47 Countervailing duties.
19:2.0.1.1.13.5SUBPART E
Subpart E - Suspension of Liquidation
19:2.0.1.1.13.5.2.1SECTION 159.51
   159.51 General.
19:2.0.1.1.13.5.2.2SECTION 159.52
   159.52 Warehouse entry not liquidated until final withdrawal.
19:2.0.1.1.13.5.2.3SECTION 159.53
   159.53 Proof of duty-free or reduced-duty status.
19:2.0.1.1.13.5.2.4SECTION 159.54
   159.54 Open bonds for production of documents.
19:2.0.1.1.13.5.2.5SECTION 159.55
   159.55 Possible prohibited food, drugs, or other articles.
19:2.0.1.1.13.5.2.6SECTION 159.57
   159.57 Merchandise affected by an American manufacturer's cause of action sustained by the court.
19:2.0.1.1.13.5.2.7SECTION 159.58
   159.58 Dumping and countervailing duties; action by Center director.
19:2.0.1.1.13.6SUBPART F
Subpart F - Continued Dumping and Subsidy Offset
19:2.0.1.1.13.6.2.1SECTION 159.61
   159.61 General.
19:2.0.1.1.13.6.2.2SECTION 159.62
   159.62 Notice of distribution.
19:2.0.1.1.13.6.2.3SECTION 159.63
   159.63 Certifications.
19:2.0.1.1.13.6.2.4SECTION 159.64
   159.64 Distribution of offset.