---
kind: "section"
citation: "19 C.F.R. § 143.15"
title: "19"
number: "143.15"
heading: "Deposit of estimated duties and taxes."
url: "https://uscodex.org/cfr/19/143.15"
---

# §143.15. Deposit of estimated duties and taxes.


Estimated duties shall be deposited in accordance with [subpart G of part 141](/cfr/19/part141-subpartG.md) of this chapter before the merchandise is released from Customs custody.


## Notes

### Authority

Authority: 19 U.S.C. 66, 1321, 1414, 1481, 1484, 1498, 1624, 1641.

### Source

Source: T.D. 73-175, 38 FR 17463, July 2, 1973, unless otherwise noted.