§ 159.1 Definition of liquidation.

19 CFR 159.1

Part 159: Liquidation of Duties · 2025 edition

Liquidation means the final computation or ascertainment of duties on entries for consumption or drawback entries. [T.D. 01-24, 66 FR 16400, Mar. 26, 2001, as amended by CBP Dec. 11-02, 76 FR 2576, Jan. 14, 2011]

Source: eCFR (Title 19, 2025 Annual Edition). Regulatory text is a U.S. government work. Verify against the official eCFR before relying on it. Not legal advice.