SUBPART A—General Provisions (§159.1 to §159.12)
- 159.1—Definition of liquidation.
- 159.2—Liquidation required.
- 159.3—Rounding of fractions.
- 159.4—Alcoholic beverages.
- 159.5—Cigars, cigarettes, and cigarette papers and tubes.
- 159.6—Difference between liquidated duties and estimated duties.
- 159.7—Rewarehouse entries.
- 159.8—Allowance for loss, injury, etc.
- 159.9—Notice of liquidation and date of liquidation for formal entries.
- 159.10—Notice of liquidation and date of liquidation for informal, mail, and baggage entries.
- 159.11—Entries liquidated by operation of law.
- 159.12—Extension of time for liquidation.