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19 CFR 159.1

§ 159.1 Definition of liquidation.

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

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19 CFR 159.1, § 159.1 Definition of liquidation, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/75015
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Full text

Liquidation means the final computation or ascertainment of duties on entries for consumption or drawback entries.

Legislative history

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