19 C.F.R. § 141.103
Amount to be deposited
Estimated duties shall be deposited in an amount to sufficiently cover the prospective duties on each item being entered or withdrawn.
Notes of Decisions
Cited in 11
cases (1 in the last 5 years), 1990–2023 · leading case: New Zealand Lamb Co., Inc. v. United States, 40 F.3d 377 (Fed. Cir. 1994).
New Zealand Lamb Co., Inc. v. United States, 40 F.3d 377 (Fed. Cir. 1994). “19 C.F.R. § 141.103 (1994). 4 .This final computation was made by Customs pursuant to 19 U.”
Wolff Shoe Co., Plaintiff-Cross v. United States, 141 F.3d 1116 (Fed. Cir. 1998). “§§ 1500 , 1505(a); see also 19 C.F.R. 141.103 (“Estimated duties shall be deposited in an amount deemed necessary by the .”
Wolff Shoe Co. v. United States, 20 Ct. Int'l Trade 1038 (Ct. Intl. Trade 1996). “at 5-6 (referring to 19 C.F.R. § 141.103 (1995)). 1 Section 1504(d), Title 19, United States Code, states that any entry not liquidated within four years is “deemed liquidated at the rate of duty, value, quantity, and amount of duty asserted at the time of entry by the importer…”
Alden Leeds, Inc. v. United States, 721 F. Supp. 2d 1322 (Ct. Intl. Trade 2010). “See 19 C.F.R. § 141.103 . Thus, when an administrative review is requested by an interested party, an importer's payment of the actual duties is not due until the entries are liquidated at the rate determined by Commerce’s review.”
A Classic Time v. United States, 942 F. Supp. 589 (Ct. Intl. Trade 1996). “[ 19 C.F.R. § 141.103 (1988) ] that Customs acted lawfully, and within the statutory authority granted to it by Congress, when it determined the amount of estimated duty the plaintiff must deposit.”
A Classic Time v. United States, 123 F.3d 1475 (Fed. Cir. 1997). “In exercising this authority to implement uniform practices, Customs has promulgated 19 C.F.R. § 141.103 (1988), which states: “Estimated duties shall be deposited in an amount deemed necessary by the district director to sufficiently cover the prospective duties on each item…”
Hosp. Corp. of Am. v. United States, 752 F. Supp. 459 (Ct. Intl. Trade 1990). “" 19 C.F.R. § 141.103 (1989). 7 .The government contends that this position is not truly reciprocal because Customs would be liable for interest on refunds of estimated duties while the importer would not be liable for interest on estimated duties that are due but are not paid…”
Otter Prods., LLC v. United States, 2023 CIT 43 (Ct. Intl. Trade 2023). “19 C.F.R. §§ 141.103 , 141.105; see 19 U.”
A Classic Time v. United States, 20 Ct. Int'l Trade 1198 (Ct. Intl. Trade 1996). “] §1504(a), the cases interpreting that provisionand * * * [ 19 C.F.R. §141.103 (1988)] that Customs acted lawfully, and within the statutory authority granted to it by Congress, when it determined the amount of estimated duty the plaintiff must deposit.”
Husqvarna Constr. Prods. North Am. v. United States, 2012 CIT 150 (Ct. Intl. Trade 2012). “See 19 C.F.R. § 141.103 ; Parkdale Int’l v. United States, 475 F.”
St. Paul Fire & Marine Ins. v. United States, 21 Ct. Int'l Trade 953 (Ct. Intl. Trade 1997). “§1505 (a) and 19 C.F.R. §141.103 or, alternatively, (2) obtain at the time of entry Form 3311s or require the posting of a missing document bond.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.