Code of Federal Regulations · Section
§ 141.3 — Liability For Duties Includes Liability For Taxes
19 C.F.R. § 141.3
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The importer's liability for duties includes a liability for any internal revenue taxes which attach upon the importation of merchandise, unless otherwise provided by law or regulation.
Authorizing Statute
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Harmonized Tariff Schedule19 U.S.C. § 1202
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Priorities11 U.S.C. § 507
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Liens19 U.S.C. § 1564
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Payment of duties and fees19 U.S.C. § 1505
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Value in entry; amendment19 U.S.C. § 1487
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Rules and forms prescribed by Secretary19 U.S.C. § 66
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General orders19 U.S.C. § 1490
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Examination of merchandise19 U.S.C. § 1499
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Declaration19 U.S.C. § 1485
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Invoice; contents19 U.S.C. § 1481
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Effective date of rates of duty19 U.S.C. § 1315
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Value19 U.S.C. § 1401a