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 › Subpart E—Suspension of Liquidation

19 C.F.R. § 159.55

Possible prohibited food, drugs, or other articles

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(a) Suspension of liquidation. The liquidation of each entry covering merchandise the subject of § 12.1 of this chapter (which pertains to certain foods, drugs, cosmetics, economic poisons, hazardous substances, dangerous caustic or corrosive substances, and related items) shall be suspended until it is determined whether admission of the merchandise into the United States is permitted under the law.

(b) Allowance for exportation or destruction. In any case where the admission of such merchandise into the United States is refused and the merchandise is exported under Customs supervision in accordance with § 158.45(b) of this chapter, or destroyed under Customs supervision in accordance with § 158.41 of this chapter, the merchandise is exempt from duty and any duties collected thereon shall be refunded.

Notes of Decisions
Cited in 3 cases, 1987–1988 · leading case: United States v. Utex Int'l Inc., & Sentry Ins. Co., 857 F.2d 1408 (Fed. Cir. 1988).
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United States v. Utex Int'l Inc., & Sentry Ins. Co., 857 F.2d 1408 (Fed. Cir. 1988). · cites it 2× “shall be suspended until it is determined whether admission of the merchandise into the United States is permitted under the law. Other regulations require that Customs demand the return of inadmissible goods that had been released from Customs custody, and that such demand be…”
United States v. Utex Int'l, 659 F. Supp. 250 (Ct. Intl. Trade 1987). “19 C.F.R. § 159.55 . Defendant relies on United States v.”
United States v. Toshoku Am., Inc., 670 F. Supp. 1006 (Ct. Intl. Trade 1987). “Under 19 C.F.R. § 159.55 (a) suspension of liquidation is required for entries covering merchandise subject to § 12.”
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