{"data":{"id":"us/19-cfr-159.1","jurisdiction":"us","citation":"19 CFR 159.1","heading":"Definition of liquidation.","body":"Liquidation means the final computation or ascertainment of duties on entries for consumption or drawback entries.","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","Subpart A—General Provisions"],"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":"a231474417e29378e0c818cfa0dd7253e583a801c5999e50fd6d55854c04dc06","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-159.0","next":"us/19-cfr-159.2"},"notice":"GroundRules: Original legal text. Not legal advice."}