C.F.R. » Title 19 » CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY › PART 143—SPECIAL ENTRY PROCEDURES › Subpart B—Appraisement Entry

19 C.F.R. § 143.15

Deposit of estimated duties and taxes

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Estimated duties shall be deposited in accordance with subpart G of part 141 of this chapter before the merchandise is released from Customs custody.