U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 19Chapter IPart 159Subpart A - Subpart A—General Provisions
§ 159.1 - Definition of liquidation.
§ 159.2 - Liquidation required.
§ 159.3 - Rounding of fractions.
§ 159.4 - Alcoholic beverages.
§ 159.5 - Cigars, cigarettes, and cigarette papers and tubes.
§ 159.6 - Difference between liquidated duties and estimated duties.
§ 159.7 - Rewarehouse entries.
§ 159.8 - Allowance for loss, injury, etc.
§ 159.9 - Notice of liquidation and date of liquidation for formal entries.
§ 159.10 - Notice of liquidation and date of liquidation for informal, mail, and baggage entries.
§ 159.11 - Entries liquidated by operation of law.
§ 159.12 - Extension of time for liquidation.
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