§ 159.1 Definition of liquidation
§ 159.2 Liquidation required
§ 159.3 Rounding of fractions
§ 159.4 Alcoholic beverages
§ 159.5 Cigars, cigarettes, and cigarette papers and tubes
§ 159.6 Difference between liquidated duties and estimated duties
§ 159.7 Rewarehouse entries
§ 159.8 Allowance for loss, injury, etc
§ 159.9 Notice of liquidation and date of liquidation for formal entries
§ 159.10 Notice of liquidation and date of liquidation for informal, mail, and baggage entries
§ 159.11 Entries liquidated by operation of law
§ 159.12 Extension of time for liquidation

Terms Used In CFR > Title 19 > Chapter I > Part 159 > Subpart A - General Provisions

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • CBP: means U. See 19 CFR 101.1
  • Center director: means the person who manages their designated Center and is responsible for certain trade decisions and functions concerning that Center and the importers that are processed by that Center. See 19 CFR 101.1
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Conspicuous: means capable of being easily seen with normal handling of the article or container. See 19 CFR 134.1
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Dependent: A person dependent for support upon another.
  • Duties: means Customs duties and any internal revenue taxes which attach upon importation. See 19 CFR 101.1
  • Entry or withdrawal for consumption: means entry for consumption or withdrawal from warehouse for consumption. See 19 CFR 101.1
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Exportation: means a severance of goods from the mass of things belonging to this country with the intention of uniting them to the mass of things belonging to some foreign country. See 19 CFR 101.1
  • Importer: means the person primarily liable for the payment of any duties on the merchandise, or an authorized agent acting on his behalf. See 19 CFR 101.1
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Statute: A law passed by a legislature.
  • United States: includes all territories and possessions of the United States, except the Virgin Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, Johnston Island, and the island of Guam. See 19 CFR 134.1