Code of Federal Regulations · Section
§ 159.11 — Entries Liquidated By Operation Of Law
19 C.F.R. § 159.11
(a) Time limit generally. Except as provided in § 159.12, an entry not liquidated within one year from the date of entry of the merchandise, or the date of final withdrawal of all merchandise covered by a warehouse entry, will be deemed liquidated by operation of law at the rate of duty, value, quantity, and amount of duties asserted by the importer of record. Notice of liquidation will be given electronically as provided in §§ 159.9 and 159.10(c)(3) of this part. CBP will endeavor to provide a courtesy notice of liquidation in accordance with § 159.9(d).
(b) Applicability. The provisions of this section and § 159.12 will apply to entries of merchandise for consumption or withdrawals of merchandise for consumption made on or after April 1, 1979.
Authorizing Statute
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Rules and forms prescribed by Secretary19 U.S.C. § 66
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Entry for warehouse19 U.S.C. § 1557
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Effective date of rates of duty19 U.S.C. § 1315
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Marking of imported articles and containers19 U.S.C. § 1304
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Administrative exemptions19 U.S.C. § 1321
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Countervailing duties imposed19 U.S.C. § 1671
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Agreements involving restrictions in favor of imported goods15 U.S.C. § 73
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Petitions by domestic interested parties19 U.S.C. § 1516
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Conversion of currency of foreign countries31 U.S.C. § 5151
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Tare and draft19 U.S.C. § 1507
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No remission or refund after release of merchandise19 U.S.C. § 1558