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Federal regulations · Through 2026-08-25 · Newer source version available

19 CFR 141.3: Liability for duties includes liability for taxes.

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Where this section sits in the code
  1. Title 19—Customs Duties
  2. CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY
  3. PART 141—ENTRY OF MERCHANDISE
  4. Subpart A—Liability for Duties and Requirement To Enter Merchandise

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.

Collected 2026-08-27T02:24:40Z. Source file · JSON

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