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11 (2003 |
pdfWAIS Document Retrieval[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR24.11]
[Page 334]
TITLE 19--CUSTOMS DUTIES
CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
PART 24--CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE--Table of Contents
Sec. 24.11 Notice to importer or owner of increased or additional duties, taxes, fees and interest.
Any increased or additional duties, taxes, fees or interest found
due upon liquidation or reliquidation shall be billed to the importer of
record, or to the actual owner if the following have been filed with
Customs:
(a) A declaration of the actual owner in accordance with section
485(d), Tariff Act of 1930, as amended (19 U.S.C. 1485(d)), and
Sec. 141.20 of this chapter; and
(b) A bond on Customs Form 301 in accordance with Sec. 141.20 of
this chapter.
[T.D. 99-75, 64 FR 56439, Oct. 20, 1999]
File Type | text/x-pascal |
File Modified | 0000-00-00 |
File Created | 0000-00-00 |