CFR > Title 19 - Customs Duties > CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY > PART 159—LIQUIDATION OF DUTIES > SUBPART A—General Provisions (§159.1 to §159.12) > 159.1—Definition of liquidation.

159.1—Definition of liquidation.

Liquidation means the final computation or ascertainment of duties on entries for consumption or drawback entries.

Code of Federal Regulations

[T.D. 01-24, 66 FR 16400, Mar. 26, 2001, as amended by CBP Dec. 11-02, 76 FR 2576, Jan. 14, 2011]