---
kind: "section"
citation: "19 C.F.R. § 141.3"
title: "19"
number: "141.3"
heading: "Liability for duties includes liability for taxes."
url: "https://uscodex.org/cfr/19/141.3"
---

# §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.


## Notes

### Authority

Authority: 19 U.S.C. 66, 1448, 1484, 1498, 1624. Subpart F also issued under 19 U.S.C. 1481; Subpart G also issued under 19 U.S.C. 1505; Section 141.1 also issued under 11 U.S.C. 507(a)(7)(F), 31 U.S.C. 191, 192; Section 141.4 also issued under 19 U.S.C. 1202 (General Note 3(e); Chapter 86, Additional U.S. Note 1; Chapter 89, Additional U.S. Note 1; Chapter 98, Subchapter III, U.S. Notes 3 and 4; Harmonized Tariff Schedule of the United States), 1498; Section 141.19 also issued under 19 U.S.C. 1485, 1486; Section 141.20 also issued under 19 U.S.C. 1485, 1623; Section 141.66 also issued under 19 U.S.C. 1490, 1623; Section 141.68 also issued under 19 U.S.C. 1315; Section 141.69 also issued under 19 U.S.C. 1315; Section 141.88 also issued under 19 U.S.C. 1401a(d), 1402(f); Section 141.90 also issued under 19 U.S.C. 1487; Section 141.112 also issued under 19 U.S.C. 1564; Section 141.113 also issued under 19 U.S.C. 1499, 1623.

### Source

Source: T.D. 73-175, 38 FR 17447, July 2, 1973, unless otherwise noted.