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.

• Authority: 19 U.S.C. 66, 1500, 1504, 1624.
• Source: T.D. 73-175, 38 FR 17482, July 2, 1973, unless otherwise noted.

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

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