Part 159 — Liquidation of Duties

• §159.0Scope.
• §159.1Definition of liquidation.
• §159.2Liquidation required.
• §159.3Rounding of fractions.
• §159.4Alcoholic beverages.
• §159.5Cigars, cigarettes, and cigarette papers and tubes.
• §159.6Difference between liquidated duties and estimated duties.
• §159.7Rewarehouse entries.
• §159.8Allowance for loss, injury, etc.
• §159.9Notice of liquidation and date of liquidation for formal entries.
• §159.10Notice of liquidation and date of liquidation for informal, mail, and baggage entries.
• §159.11Entries liquidated by operation of law.
• §159.12Extension of time for liquidation.
• §159.21Quantity upon which duties based.
• §159.22Net weights and tares.
• §159.31Rates to be used.
• §159.32Date of exportation.
• §159.33Proclaimed rate.
• §159.34Certified quarterly rate.
• §159.35Certified daily rate.
• §159.36Multiple certified rates.
• §159.37Suspension of certification of rates.
• §159.38Rates for estimated duties.
• §159.41Antidumping duties.
• §159.42Discriminating duties.
• §159.43Duties contingent upon foreign export duties, charges, or restrictions.
• §159.44Special duties on merchandise imported under agreements in restraint of trade.
• §159.45Additional duty for unauthentic claims of antiquity.
• §159.46Marking duties.
• §159.47Countervailing duties.
• §159.51General.
• §159.52Warehouse entry not liquidated until final withdrawal.
• §159.53Proof of duty-free or reduced-duty status.
• §159.54Open bonds for production of documents.
• §159.55Possible prohibited food, drugs, or other articles.
• §159.57Merchandise affected by an American manufacturer's cause of action sustained by the court.
• §159.58Dumping and countervailing duties; action by Center director.
• §159.61General.
• §159.62Notice of distribution.
• §159.63Certifications.
• §159.64Distribution of offset.