Code of Federal Regulations · Section
§ 24.11 — Notice To Importer Or Owner Of Increased Or Additional Duties, Taxes, Fees And Interest
19 C.F.R. § 24.11
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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 § 141.20 of this chapter; and
(b) A bond on Customs Form 301 in accordance with § 141.20 of this chapter.
Authorizing Statute
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Declaration19 U.S.C. § 1485
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Departmental regulations5 U.S.C. § 301
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Duties, how payable19 U.S.C. § 197
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Deposit of reimbursable charges19 U.S.C. § 1524
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Fees46 U.S.C. § 2110
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Bonds and other security19 U.S.C. § 1623
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Imposition of tax26 U.S.C. § 4461
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Rules of origin19 U.S.C. § 4531
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Omitted19 U.S.C. § 261
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Designation of beneficiary; order of precedence5 U.S.C. § 5582
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Required direct deposit31 U.S.C. § 3332
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Emergencies19 U.S.C. § 1318
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Availability of instruments, copies, and information46 U.S.C. § 31302
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Collection of tax on distilled spirits26 U.S.C. § 5007
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Fees for certain customs services19 U.S.C. § 58c
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Pay for overtime services46 U.S.C. § 2111
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Organization of customs service19 U.S.C. § 1