{"data":{"id":"us/19-cfr-159.0","jurisdiction":"us","citation":"19 CFR 159.0","heading":"Scope.","body":"This part sets forth general rules for the liquidation of entries. Certain specific procedures affecting liquidation appear in other parts of this chapter; e.g., part 158 of this chapter covers allowance for lost or damaged merchandise.","path":["Title 19—Customs Duties","CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY","PART 159—LIQUIDATION OF DUTIES"],"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":"84fae667153e9ee1dcdcc40fe7fad2385c9614e5f9fe477e66224596191c9bf9","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-158.45","next":"us/19-cfr-159.1"},"notice":"GroundRules: Original legal text. Not legal advice."}