19 C.F.R. § 141.1

Liability of importer for duties

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(a) Time duties accrue. Duties and the liability for their payment accrue upon imported merchandise on arrival of the importing vessel within a Customs port with the intent then and there to unlade, or at the time of arrival within the Customs territory of the United States if the merchandise arrives otherwise than by vessel, unless otherwise specially provided for by law.

(b) Payment of duties—(1) Personal debt of importer. The liability for duties, both regular and additional, attaching on importation, constitutes a personal debt due from the importer to the United States which can be discharged only by payment in full of all duties legally accruing, unless relieved by law or regulation. Payment to a broker covering duties does not relieve the importer of liability if the duties are not paid by the broker. The liability may be enforced notwithstanding the fact that an erroneous construction of law or regulation may have enabled the importer to pass his goods through the customhouse without payment. Delivery of a Customs bond with an entry is solely to protect the revenue of the United States and does not relieve the importer of liabilities incurred from the importation of merchandise into the United States.

(2) Means of payment. An importer or his agent may pay Customs by using any of the applicable means provided in § 24.1(a).

(3) Methods of payment. An importer may pay duties either:

(i) Directly to Customs whether or not a licensed customhouse broker is used; or

(ii) Through a licensed customhouse broker. When an importer uses a broker and elects to pay by check or bank draft, the importer may issue the broker either:

(A) One check or bank draft payable to the broker covering both duties and the broker's fees and charges, in which case the broker shall pay the duties to Customs on behalf of the importer, or

(B) Separate checks or bank drafts, one covering duties payable to the “U.S. Customs Service,” for transmittal by the broker to Customs, and the other covering the broker's fees and charges. The importer's check or bank draft for duties shall be delivered to Customs by the broker.

(c) Claim against estate of importer. The claim of the Government for unpaid duties against the estate of a deceased or insolvent importer has priority over obligations to creditors other than the United States. To the extent that a broker or a surety pays duties on behalf of an importer which files for bankruptcy protection, the broker or surety shall be entitled to assume the priority status of Customs under section 507(a)(7) of the Bankruptcy Code for that portion of Customs claim which the surety or broker has paid.

(d) Lien against merchandise. The liability for duties also constitutes a lien upon the merchandise imported which may be enforced while such merchandise is in the custody or subject to the control of the United States.

(e) States and their instrumentalities. Neither the States nor their instrumentalities are entitled to any constitutional exemption from the payment of Customs duties.

(f) Unordered merchandise. There shall be no liability for the payment of duties on the part of anyone to whom merchandise is consigned without his authority, if he refuses it. Such merchandise shall be treated as unclaimed (see part 27 of this chapter).

[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 82-134, 47 FR 32419, July 27, 1982; T.D. 92-58, 57 FR 27160, June 18, 1992; T.D. 97-82, 62 FR 51770, Oct. 3, 1997]

Notes of Decisions

Cited in 41 cases (6 in the last 5 years), 1974–2026 · leading case: Kyd, Inc. v. United States, 607 F.3d 760 (Fed. Cir. 2010).

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Kyd, Inc. v. United States, 607 F.3d 760 (Fed. Cir. 2010). · cites it 2× “§ 1673g(b)(4); 19 C.F.R. § 141.1 (b)(1) ("liability for duties, both regular and additional, constitutes a personal debt due from the importer to the United States").”

Princess Cruises, Inc. v. United States, 397 F.3d 1358 (Fed. Cir. 2005). “Customs cited 19 C.F.R. § 141.1 (a), which provides that “[djuties and the liability for their payment accrue upon imported merchandise on arrival of the importing vessel within a Customs port with the intent then and there to unlade .”

Washington Int'l Ins. v. United States, 138 F. Supp. 2d 1314 (Ct. Intl. Trade 2001). · cites it 2× “Specifically, 19 C.F.R. § 141.1 (c) provides: The claim of the Government for unpaid duties against the estate of a deceased or insolvent importer has priority over obligations to creditors other than the United States.”

Parkdale Int'l v. United States, 475 F.3d 1375 (Fed. Cir. 2007). “While liability to pay dumping duties accrues upon entry of subject merchandise, see 19 C.F.R. § 141.1 (a), the actual duty is not formally determined until after entry, and not paid until the goods are liquidated by the Bureau of Customs and Border Protection (“Customs”), see,…”

United States v. Yuri Izurieta, 710 F.3d 1176 (11th Cir. 2013). “19 C.F.R. § 141.1 (a). These documents needed to provide the identity, quantity, and origin of the food.”

United States v. Goodman, 572 F. Supp. 1284 (Ct. Intl. Trade 1983). · cites it 2× “Additionally, the Customs Regulations, 19 CFR § 141.1 (b), state: (b) Personal debt of importer.”

Neochem Corp. v. Behring Int'l, Inc. (In Re Behring Int'l, Inc.), 61 B.R. 896 (Bankr. N.D. Tex. 1986). · cites it 2× “29 or 19 C.F.R. § 141.1 (b)(3)(ii)(A) because the Debtor did not breach any statutory requirement to segregate the funds of customers.”

Sunpreme Inc. v. United States, 145 F. Supp. 3d 1271 (Ct. Intl. Trade 2016). “Although liability to pay duties accrues upon entry of subject merchandise into "the Customs territory of the United States,” see 19 C.F.R. § 141.1 (a), because the United States employs a retrospective duty assessment system, the amount of actual liability may not be known for…”

Thyssenkrupp Steel N. Am., Inc. v. United States, 886 F.3d 1215 (Fed. Cir. 2018). “See 19 C.F.R. § 141.1 (a). But liability is not conclusively assessed at that time.”

United States v. Utex Int'l Inc., & Sentry Ins. Co., 857 F.2d 1408 (Fed. Cir. 1988). “§ 1648 ; 19 CFR § 141.1 (b). This decision sheds no light on the issues raised herein — other than to point up the absence of authority for the court’s holding that liquidation is unrelated to admissibility.”

United States v. Klingler, 827 F. Supp. 1287 (E.D. Mich. 1993). · cites it 4× “Liability of Importer for Duties, 19 C.F.R. § 141.1 (b)(3) (1992). If the importer chooses to employ a customs broker, it may either remit two checks to the broker, one for the broker’s services and the other for the monies owed to the Government, or it may make both payments in…”

GPX Int'l Tire Corp v. United States, 2013 CIT 2 (Ct. Intl. Trade 2013). “” (citing 19 C.F.R. § 141.1 (a))); 19 U.S.C. § 1675 (a)(1) (Upon completion of a review, Commerce “shall publish in the Federal Register the results of such review, together with notice of any duty to be assessed [and] estimated duty to be deposited.”

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— 19 C.F.R. § 141.1(b) — 1 case

United States v. Kathy Klingler, 61 F.3d 1234 (6th Cir. 1995).

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