Part 24 — Customs Financial and Accounting Procedure

• §24.appAAppendix A to Part 24
• §24.appBAppendix B to Part 24
• §24.1Collection of Customs duties, taxes, fees, interest, and other charges.
• §24.1aTemporary postponement of deadline to deposit certain estimated duties, taxes, and fees because of the COVID-19 national emergency.
• §24.2Persons authorized to receive Customs collections.
• §24.3Bills and accounts; receipts.
• §24.3aCBP bills; interest assessment on bills; delinquency; notice to principal and surety.
• §24.4Optional method for payment of estimated import taxes on alcoholic beverages upon entry, or withdrawal from warehouse, for consumption.
• §24.5Filing identification number.
• §24.11Notice to importer or owner of increased or additional duties, taxes, fees and interest.
• §24.12Customs fees; charges for storage.
• §24.13Car, compartment, and package seals; kind, procurement.
• §24.13aCar, compartment, and package seals; and fastenings; standards; acceptance by Customs.
• §24.14Salable Customs forms.
• §24.16Overtime services; overtime compensation and premium pay for Customs Officers; rate of compensation.
• §24.17Reimbursable services of CBP employees.
• §24.18Preclearance of air travelers in a foreign country; reimbursable cost.
• §24.21Administrative overhead charges.
• §24.22Fees for certain services.
• §24.23Fees for processing merchandise.
• §24.24Harbor maintenance fee.
• §24.25Statement processing and Automated Clearinghouse.
• §24.26Automated Clearinghouse credit.
• §24.32Claims; unpaid compensation of deceased employees and death benefits.
• §24.34Vouchers; vendors' bills of sale; invoices.
• §24.36Refunds of excessive duties, taxes, etc.
• §24.70Claims; deceased or incompetent public creditors.
• §24.71Claims for personal injury or damages to or loss of privately owned property.
• §24.72Claims; set-off.
• §24.73Miscellaneous claims.