C.F.R. » Title 19 » CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY › PART 159—LIQUIDATION OF DUTIES

19 C.F.R. § 159.0

Scope

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This part sets forth general rules for the liquidation of entries. Certain specific procedures affecting liquidation appear in other parts of this chapter; e.g., part 158 of this chapter covers allowance for lost or damaged merchandise.

Notes of Decisions
Cited in 3 cases, 1997–2006 · leading case: Forest Prods. Nw., Inc. v. United States, 453 F.3d 1355 (Fed. Cir. 2006).
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Forest Prods. Nw., Inc. v. United States, 453 F.3d 1355 (Fed. Cir. 2006). “1997) (citing 19 C.F.R. §§ 159.0 -.12 (1996)). Liquidation is “the final computation or ascertainment [by Customs] of the duties .”
Travenol Labs., Inc. v. United States, 118 F.3d 749 (Fed. Cir. 1997). “See 19 C.F.R. §§ 159.0 -.12 (1996). If an importer is dissatisfied with the liquidation, it may file an administrative protest within ninety days of *753 liquidation.”
Forest Prods. Nw. v. United States (Fed. Cir. 2006). “1997) (citing 19 C.F.R. §§ 159.0 -.12 (1996)). Liquidation is "the final computation or ascertainment [by Customs] of the duties .”
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