19 C.F.R. § 159.2
Liquidation required
All entries covering imported merchandise, except temporary importation bond entries and those for transportation in bond or for immediate exportation, shall be liquidated. Vessel repair entries are not subject to liquidation under this part (see § 4.14(i)(3) of this chapter).
Notes of Decisions
Cited in 5
cases (1 in the last 5 years), 2005–2023 · leading case: Thyssenkrupp Steel N. Am., Inc. v. United States, 886 F.3d 1215 (Fed. Cir. 2018).
Thyssenkrupp Steel N. Am., Inc. v. United States, 886 F.3d 1215 (Fed. Cir. 2018). “§§ 1500 (d), 1505(b) ; 19 C.F.R. § 159.2 . Although "liquidate" is not defined by statute, a regulation declares that liquidation is "the final computation or ascertainment of duties on entries.”
United States v. Ford Motor Co., 395 F. Supp. 2d 1190 (Ct. Intl. Trade 2005). “See 19 C.F.R. § 159.2 (1992) (stating that “[a]II entries covering imported merchandise .”
Otter Prods., LLC v. United States, 2023 CIT 43 (Ct. Intl. Trade 2023). “§ 1592 (c)(4) (silent on liquidation); 19 C.F.R. § 159.2 (silent on liquidation for prior disclosures); see also United States v.”
Samuel Aaron, Inc. v. United States, 508 F.3d 667 (Fed. Cir. 2007). “Aaron further argues that the posting of the off-line bulletin notice was legally insufficient under 19 C.F.R. § 159.2 because it was not posted in a conspicuous place.”
BP Oil Supply Co. v. United States, 2011 CIT 116 (Ct. Intl. Trade 2011). “1 (defining liquidation); 19 C.F.R. § 159.2 (“[a]ll entries covering imported merchandise .”
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.