Terms Used In CFR > Title 32 > Subtitle A > Chapter I > Subchapter C > Part 37 > Subpart I - Post-Award Administration

• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Assist: means any of the following if supplied directly or indirectly, and free of charge or at reduced cost, by the buyer of imported merchandise for use in connection with the production or the sale for export to the United States of the merchandise:

  (i) Materials, components, parts, and similar items incorporated in the imported merchandise. See 19 CFR 152.102

• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• 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
• Continuance: Putting off of a hearing ot trial until a later time.
• Contract: A legal written agreement that becomes binding when signed.
• Country: means the political entity known as a nation. See 19 CFR 134.1
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Date of importation: means , in the case of merchandise imported otherwise than by vessel, the date on which the merchandise arrives within the Customs territory of the United States. See 19 CFR 101.1
• 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
• 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
• Generally accepted accounting principles: refers to any generally recognized consensus or substantial authoritative support regarding:

  (i) Which economic resources and obligations should be recorded as assets and liabilities;

  (ii) Which changes in assets and liabilities should be recorded;

  (iii) How the assets and liabilities and changes in them should be measured;

  (iv) What information should be disclosed and how it should be disclosed; and

  (v) Which financial statements should be prepared. See 19 CFR 152.102

• Identical merchandise: means merchandise identical in all respects to, and produced in the same country and by the same person as, the merchandise being appraised. See 19 CFR 152.102
• 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
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• 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.
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Merchandise of the same class or kind: means merchandise (including, but not limited to, identical merchandise and similar merchandise) within a group or range of merchandise produced by a particular industry or industry sector. See 19 CFR 152.102
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Packing costs: means the cost of all containers (exclusive of instruments of international traffic) and coverings of whatever nature and of packing, whether for labor or materials, used in placing merchandise in condition, packed ready for shipment to the United States. See 19 CFR 152.102
• port of entry: refer to any place designated by Executive Order of the President, by order of the Secretary of the Treasury, or by Act of Congress, at which a U. See 19 CFR 101.1
• Price actually paid or payable: means the total payment (whether direct or indirect, and exclusive of any charges, costs, or expenses incurred for transportation, insurance, and related services incident to the international shipment of the merchandise from the country of exportation to the place of importation in the United States) made, or to be made, for imported merchandise by the buyer to, or for the benefit of, the seller. See 19 CFR 152.102
• Selling commission: means any commission paid to the seller's agent, who is related to or controlled by, or works for or on behalf of, the manufacturer or the seller. See 19 CFR 152.102
• Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
• Shipment: means the merchandise described on the bill of lading or other document used to file or support entry, or in the oral declaration when applicable. See 19 CFR 101.1
• Similar merchandise: means merchandise produced in the same country and by the same person as the merchandise being appraised, like the merchandise being appraised in characteristics and component material, and commercially interchangeable with the merchandise being appraised. See 19 CFR 152.102
• Sufficient information: means information that establishes the accuracy of:

  (1) Any amount:

  (i) Added under § 152. See 19 CFR 152.102

• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• 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