CFR›Title 19›Chapter I›Part 141›Subpart A ContainsSections 141.1–141.5CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Subpart A—Liability for Duties and Requirement To Enter Merchandise Sections 141.1 § 141.1 Liability of importer for duties. 141.2 § 141.2 Liability for duties on reimportation. 141.3 § 141.3 Liability for duties includes liability for taxes. 141.4 § 141.4 Entry required. 141.5 § 141.5 Time limit for entry. Previous 141.0a § 141.0a Definitions. Next B Subpart B—Right To Make Entry and Declarations on Entry