{"data":{"id":"us/19-cfr-141.3","jurisdiction":"us","citation":"19 CFR 141.3","heading":"Liability for duties includes liability for taxes.","body":"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.","path":["Title 19—Customs Duties","CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY","PART 141—ENTRY OF MERCHANDISE","Subpart A—Liability for Duties and Requirement To Enter Merchandise"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-19.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:40Z","sha256":"20a7abc6678219e161e945c6160f7f08609a706a641ef66615e813265017fb05","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-141.2","next":"us/19-cfr-141.4"},"notice":"GroundRules: Original legal text. Not legal advice."}