19 CFR 141.3

§ 141.3 Liability for duties includes liability for taxes.

United States · 19 CFR — Customs Duties · Status: effective

Cite this

Citation: 19 CFR 141.3, § 141.3 Liability for duties includes liability for taxes, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/74427
Permanent ID: ys:prov:74427@1
SHA-256: 20a7abc6678219e161e945c6160f7f08609a706a641ef66615e813265017fb05

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Full text

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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.