CFR > Title 19 - Customs Duties > CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY > PART 141—ENTRY OF MERCHANDISE > SUBPART A—Liability for Duties and Requirement To Enter Merchandise (§141.1 to §141.5) > 141.3—Liability for duties includes liability for taxes.

141.3—Liability for duties includes liability for taxes.

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.