19 C.F.R. § 159.1
Definition of liquidation
Liquidation means the final computation or ascertainment of duties on entries for consumption or drawback entries.
Notes of Decisions
Cited in 112
cases (14 in the last 5 years), 1975–2026 · leading case: Norsk Hydro Canada, Inc. v. United States, & U.S. Magnesium LLC, 472 F.3d 1347 (Fed. Cir. 2006).
Norsk Hydro Canada, Inc. v. United States, & U.S. Magnesium LLC, 472 F.3d 1347 (Fed. Cir. 2006). “§ 1500 (d); 19 C.F.R. § 159.1 . In other words, Commerce sets the CVD rate and Customs “liquidates” and collects the duty by applying the ad valorem rate to the value of the entered goods.”
Thyssenkrupp Steel N. Am., Inc. v. United States, 886 F.3d 1215 (Fed. Cir. 2018). “" 19 C.F.R. § 159.1 . An initial Customs "final computation or ascertainment," however, is not entirely "final": it is, for example, subject under defined circumstances to internal agency alteration through a "protest" mechanism, see 19 U.”
Fujitsu Gen. Am., Inc. (Successor-In-Interest to Teknika Elec. Corp.) v. United States, 283 F.3d 1364 (Fed. Cir. 2002). “” 19 C.F.R. § 159.1 (1997). See Wolff Shoe Co.”
United States v. Great Am. Ins., 738 F.3d 1320 (Fed. Cir. 2013). “, the final computation of duties on, 19 C.F.R. § 159.1 ) all entries of freshwater crawfish tail meat from the PRC and to require a cash deposit or bond to cover the antidumping duties estimated upon entry.”
Sumecht Na, Inc. v. United States, 923 F.3d 1340 (Fed. Cir. 2019). “" 19 C.F.R. § 159.1 (2019). 2 In Timken , we explained that, "[i]f the CIT (or this court) renders a decision which is not in harmony with Commerce's determination, then Commerce must publish notice of the decision within ten days of issuance (i.”
Ford Motor Co. v. United States, 688 F.3d 1319 (Fed. Cir. 2012). “” 19 C.F.R. § 159.1 . In this case, the importer filed for declaratory judgment that CBP had failed to liquidate in the time required by law.”
Acquisition 362, LLC v. United States, 59 F.4th 1247 (Fed. Cir. 2023). “Suspending liquidation pending the determination of the final countervailing duties that ultimately will be as- sessed is essential to the operation of the retrospective countervailing duty system, because liquidation is the “final computation or ascertainment of duties.”
Skf USA Inc. v. United States, 316 F. Supp. 2d 1322 (Ct. Intl. Trade 2004). “Once liquidation occurs, it permanently deprives a party of the opportunity to contest Commerce’s results for the administrative review by rendering the party’s cause of action moot. See Zenith Radio Corp. v. United States, 710 F.”
Sunpreme Inc. v. United States, 145 F. Supp. 3d 1271 (Ct. Intl. Trade 2016). “” 19 C.F.R. § 159.1 , Here, no party disputes that CBP began collecting cash deposits for entries Plaintiff began filing as type "03.”
Forest Prods. Nw., Inc. v. United States, 453 F.3d 1355 (Fed. Cir. 2006). “” 19 C.F.R. § 159.1 (2004). During liquidation, “Customs will collect any increased duties due or refund any excess of the estimated duties deposited on entry.”
Juice Farms, Inc. v. United States, 68 F.3d 1344 (Fed. Cir. 1995). “” 19 C.F.R. § 159.1 (1995). The record in this case shows conclusively that Customs made a final computation of duties, thus liquidating the entries.”
Chemsol, LLC v. United States, 755 F.3d 1345 (Fed. Cir. 2014). “19 C.F.R. § 159.1 (2010); Ford, 688 F.3d at 1321 (“The process for bringing .”
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