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Code of Federal Regulations

Subpart A

General Provisions

159.1Definition of liquidation.159.2Liquidation required.159.3Rounding of fractions.159.4Alcoholic beverages.159.5Cigars, cigarettes, and cigarette papers and tubes.159.6Difference between liquidated duties and estimated duties.159.7Rewarehouse entries.159.8Allowance for loss, injury, etc.159.9Notice of liquidation and date of liquidation for formal entries.159.10Notice of liquidation and date of liquidation for informal, mail, and baggage entries.159.11Entries liquidated by operation of law.159.12Extension of time for liquidation.