1. Regulations
  2. title 19
  3. chapter I-i1
  4. part 141
  5. subpart A
  6. § 141.3

View all text of Subpart A [§ 141.1 - § 141.5]

§ 141.3 - Liability for duties includes liability for taxes.

The importer's liability for duties includes a liability for any internal revenue taxes which attach upon the importation of merchandise, unless otherwise provided by law or regulation.

AUTHORITY: 19 U.S.C. 66, 1448, 1484, 1498, 1624.

SOURCE: T.D. 73-175, 38 FR 17447, July 2, 1973, unless otherwise noted.

CITE AS: 19 CFR 141.3