1. Regulations
  2. title 19
  3. chapter I-i1
  4. part 159
  5. subpart A
  6. § 159.1

View all text of Subpart A [§ 159.1 - § 159.12]

§ 159.1 - Definition of liquidation.

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]

AUTHORITY: 19 U.S.C. 66, 1500, 1504, 1624.

SOURCE: T.D. 73-175, 38 FR 17482, July 2, 1973, unless otherwise noted.

CITE AS: 19 CFR 159.1