C.F.R. » Title 19 » CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY › PART 141—ENTRY OF MERCHANDISE › Subpart A—Liability for Duties and Requirement To Enter Merchandise

19 C.F.R. § 141.3

Liability for duties includes liability for taxes

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The importer's liability for duties includes a liability for any internal revenue taxes which attach upon the importation of merchandise, unless otherwise provided by law or regulation.

Notes of Decisions
Cited in 2 cases, 2018–2018 · leading case: United States v. Maverick Mktg., LLC, 2018 CIT 84 (Ct. Intl. Trade 2018).
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United States v. Maverick Mktg., LLC, 2018 CIT 84 (Ct. Intl. Trade 2018). · cites it 3× “" 10 19 C.F.R. § 141.3 . Further, until the amount of internal revenue taxes due on the imported tobacco products is determined, the subject merchandise is "not eligible for release from customs custody[.”
United States v. Gateway Imp. Mgmt., Inc., 2018 CIT 83 (Ct. Intl. Trade 2018). · cites it 3× “" 14 19 C.F.R. § 141.3 . Further, until the amount of internal revenue taxes due on imported tobacco products is determined, the subject merchandise is "not eligible for release from customs custody[.”
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