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