Title 19

PART 24 Part 24 - Customs Financial And Accounting Procedure

PART 24 - CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE Authority:5 U.S.C. 301; 19 U.S.C. 58a-58c, 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States), 1505, 1520, 1624; 26 U.S.C. 4461, 4462; 31 U.S.C. 3717, 9701; Pub. L. 107-296, 116 Stat. 2135 (6 U.S.C. 1 et seq.).

Section 24.1 also issued under 19 U.S.C. 197, 198, 1648;

Section 24.1a also issued under 19 U.S.C. 1318;

Section 24.4 also issued under 19 U.S.C. 1623, 26 U.S.C. 5007, 5054, 5061, 7805;

Section 24.11 also issued under 19 U.S.C. 1485(d);

Section 24.12 also issued under 19 U.S.C. 1524, 46 U.S.C. 31302;

Section 24.14 also issued under 19 U.S.C. 1;

Section 24.16 also issued under 19 U.S.C. 261, 267, 1450, 1451, 1452, 1623; 46 U.S.C. 2111, 2112;

Section 24.17 also issued under 19 U.S.C. 261, 267, 1450, 1451, 1452, 1456, 1524, 1557, 1562; 46 U.S.C. 2110, 2111, 2112;

Section 24.22 also issued under Sec. 892, Pub. L. 108-357, 118 Stat. 1418 (19 U.S.C. 58c); Sec. 32201, Pub. L. 114-94, 129 Stat. 1312 (19 U.S.C. 58c); Pub. L. 115-271, 132 Stat. 3895 (19 U.S.C. 58c).

Section 24.23 also issued under 19 U.S.C. 3332; Sec. 892, Pub. L. 108-357, 118 Stat. 1418 (19 U.S.C. 58c); Sec. 32201, Pub. L. 114-94, 129 Stat. 1312 (19 U.S.C. 58c); Pub. L. 115-271, 132 Stat. 3895 (19 U.S.C. 58c).

Section 24.32 also issued under 5 U.S.C. 5582, 5583;

Section 24.36 also issued under 26 U.S.C. 6423; Pub. L. 115-97.

Source:28 FR 14808, Dec. 31, 1963, unless otherwise noted.

Authority: 5 U.S.C. 301; 19 U.S.C. 58a-58c, 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States), 1505, 1520, 1624; 26 U.S.C. 4461, 4462; 31 U.S.C. 3717, 9701; Pub. L. 107-296, 116 Stat. 2135 (6 U.S.C. 1 et seq.).
Source: 28 FR 14808, Dec. 31, 1963, unless otherwise noted.

19:1.0.1.1.10.0.310.1	SECTION 24.1	24.1 Collection of Customs duties, taxes, fees, interest, and other charges.
19:1.0.1.1.10.0.310.2	SECTION 24.1a	24.1a Temporary postponement of deadline to deposit certain estimated duties, taxes, and fees because of the COVID-19 national emergency.
19:1.0.1.1.10.0.310.3	SECTION 24.2	24.2 Persons authorized to receive Customs collections.
19:1.0.1.1.10.0.310.4	SECTION 24.3	24.3 Bills and accounts; receipts.
19:1.0.1.1.10.0.310.5	SECTION 24.3a	24.3a CBP bills; interest assessment on bills; delinquency; notice to principal and surety.
19:1.0.1.1.10.0.310.6	SECTION 24.4	24.4 Optional method for payment of estimated import taxes on alcoholic beverages upon entry, or withdrawal from warehouse, for consumption.
19:1.0.1.1.10.0.310.7	SECTION 24.5	24.5 Filing identification number.
19:1.0.1.1.10.0.310.8	SECTION 24.11	24.11 Notice to importer or owner of increased or additional duties, taxes, fees and interest.
19:1.0.1.1.10.0.310.9	SECTION 24.12	24.12 Customs fees; charges for storage.
19:1.0.1.1.10.0.310.10	SECTION 24.13	24.13 Car, compartment, and package seals; kind, procurement.
19:1.0.1.1.10.0.310.11	SECTION 24.13a	24.13a Car, compartment, and package seals; and fastenings; standards; acceptance by Customs.
19:1.0.1.1.10.0.310.12	SECTION 24.14	24.14 Salable Customs forms.
19:1.0.1.1.10.0.310.13	SECTION 24.16	24.16 Overtime services; overtime compensation and premium pay for Customs Officers; rate of compensation.
19:1.0.1.1.10.0.310.14	SECTION 24.17	24.17 Reimbursable services of CBP employees.
19:1.0.1.1.10.0.310.15	SECTION 24.18	24.18 Preclearance of air travelers in a foreign country; reimbursable cost.
19:1.0.1.1.10.0.310.16	SECTION 24.21	24.21 Administrative overhead charges.
19:1.0.1.1.10.0.310.17	SECTION 24.22	24.22 Fees for certain services.
19:1.0.1.1.10.0.310.18	SECTION 24.23	24.23 Fees for processing merchandise.
19:1.0.1.1.10.0.310.19	SECTION 24.24	24.24 Harbor maintenance fee.
19:1.0.1.1.10.0.310.20	SECTION 24.25	24.25 Statement processing and Automated Clearinghouse.
19:1.0.1.1.10.0.310.21	SECTION 24.26	24.26 Automated Clearinghouse credit.
19:1.0.1.1.10.0.310.22	SECTION 24.32	24.32 Claims; unpaid compensation of deceased employees and death benefits.
19:1.0.1.1.10.0.310.23	SECTION 24.34	24.34 Vouchers; vendors' bills of sale; invoices.
19:1.0.1.1.10.0.310.24	SECTION 24.36	24.36 Refunds of excessive duties, taxes, etc.
19:1.0.1.1.10.0.310.25	SECTION 24.70	24.70 Claims; deceased or incompetent public creditors.
19:1.0.1.1.10.0.310.26	SECTION 24.71	24.71 Claims for personal injury or damages to or loss of privately owned property.
19:1.0.1.1.10.0.310.27	SECTION 24.72	24.72 Claims; set-off.
19:1.0.1.1.10.0.310.28	SECTION 24.73	24.73 Miscellaneous claims.
19:1.0.1.1.10.0.310.29.2	APPENDIX Appendix A	Appendix A to Part 24 - Customs COBRA User Fees and Limitations in 19 CFR 24.22
19:1.0.1.1.10.0.310.29.3	APPENDIX Appendix B	Appendix B to Part 24 - Customs COBRA User Fees and Limitations in 19 CFR 24.23