19 C.F.R. Part 24 – Customs Financial and Accounting Procedure | Midpage

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Code of Federal Regulations

Part 24

19 C.F.R. Part 24

Customs Financial and Accounting Procedure

24.1Collection of Customs duties, taxes, fees, interest, and other charges.24.1aTemporary postponement of deadline to deposit certain estimated duties, taxes, and fees because of the COVID-19 national emergency.24.2Persons authorized to receive Customs collections.24.3Bills and accounts; receipts.24.3aCBP bills; interest assessment on bills; delinquency; notice to principal and surety.24.4Optional method for payment of estimated import taxes on alcoholic beverages upon entry, or withdrawal from warehouse, for consumption.24.5Filing identification number.24.11Notice to importer or owner of increased or additional duties, taxes, fees and interest.24.12Customs fees; charges for storage.24.13Car, compartment, and package seals; kind, procurement.24.13aCar, compartment, and package seals; and fastenings; standards; acceptance by Customs.24.14Salable Customs forms.24.16Overtime services; overtime compensation and premium pay for Customs Officers; rate of compensation.24.17Reimbursable services of CBP employees.24.18Preclearance of air travelers in a foreign country; reimbursable cost.24.21Administrative overhead charges.24.22Fees for certain services.24.23Fees for processing merchandise.24.24Harbor maintenance fee.24.25Statement processing and Automated Clearinghouse.24.26Automated Clearinghouse credit.24.32Claims; unpaid compensation of deceased employees and death benefits.24.34Vouchers; vendors' bills of sale; invoices.24.36Refunds of excessive duties, taxes, etc.24.70Claims; deceased or incompetent public creditors.24.71Claims for personal injury or damages to or loss of privately owned property.24.72Claims; set-off.24.73Miscellaneous claims.Appendix A to Part 24Customs COBRA User Fees and Limitations in 19 CFR 24.22 Appendix B to Part 24Customs COBRA User Fees and Limitations in 19 CFR 24.23