---
kind: "section"
citation: "19 C.F.R. § 159.10"
title: "19"
number: "159.10"
heading: "Notice of liquidation and date of liquidation for informal, mail, and baggage entries."
url: "https://uscodex.org/cfr/19/159.10"
---

# §159.10. Notice of liquidation and date of liquidation for informal, mail, and baggage entries.

- (a) **Usual date of liquidation.** Except in the cases provided for in [paragraph (b)](#b) of this section, the effective date of liquidation for informal, mail, and baggage entries will be:
  - (1) The date of payment by the importer of duties due on the entry;
  - (2) The date of release by CBP or the postmaster when the merchandise is released under such an entry free of duty; and
  - (3) The date a free entry is accepted for articles released under a special permit for immediate delivery under [part 142](/cfr/19/part142.md) of this chapter.
- (b) **Date of liquidation when duty cannot be determined at time of entry.** When the proper rate or amount of duty cannot be determined at the time of entry because the merchandise is subject to a tariff-rate quota, because of a missing document which, if for free entry, is not produced prior to the release of the merchandise to the importer, or because of any other reason, the printed notice of liquidation appearing on the receipt issued for any money collected on the entry will be voided. When the tariff status of the merchandise either as dutiable or free is finally ascertained it will be noted on the entry. The effective date of liquidation will be the date of the notice of liquidation required by [paragraph (c)(3)](#c-3) of this section.
- (c) **Notice of liquidation—**
  - (1) **Dutiable entries.** Where duties are paid on an entry in accordance with [paragraph (a)(1)](#a-1) of this section, notice of liquidation is furnished by a suitable printed statement appearing on the receipt issued for duties collected. No other notice of liquidation will be given, but notice of reliquidation of any such entry will be given in the place and manner specified in [§ 159.9(b)](/cfr/19/159.9.md?p=b).
  - (2) **Free entries.** Notice of liquidation is furnished by release of the merchandise under a free entry in accordance with [paragraph (a)(2)](#a-2) of this section, or by acceptance of the free entry in accordance with [paragraph (a)(3)](#a-3) of this section after release under a special permit for immediate delivery. No further notice of the liquidation of such entries will be given.
  - (3) **Entries where duty cannot be determined at time of entry.** When the proper rate or amount of duty cannot be determined at the time of entry as set forth in [paragraph (b)](#b) of this section, notice of liquidation will be given in the manner specified in [§ 159.9](/cfr/19/159.9.md) for formal entries.

## Notes

### Amendments

[T.D. 73-175, 38 FR 17482, July 2, 1973, as amended by T.D. 90-1, 54 FR 52933, Dec. 26, 1989; CBP Dec. 11-02, 76 FR 2576, Jan. 14, 2011; CBP Dec. No. 16-25, 81 FR 89381, Dec. 12, 2016]

### Authority

Authority: 19 U.S.C. 66, 1500, 1504, 1624. Subpart C also issued under 31 U.S.C. 5151. Subpart D also issued under 19 U.S.C. 1671 et seq. Subpart F also issued under 19 U.S.C. 1675c. Sections 159.4, 159.5, and 159.21 also issued under 19 U.S.C. 1315; Section 159.6 also issued under 19 U.S.C. 1321, 1505; Section 159.7 also issued under 19 U.S.C. 1557; Section 159.22 also issued under 19 U.S.C. 1507; Section 159.44 also issued under 15 U.S.C. 73, 74; Section 159.46 also issued under 19 U.S.C. 1304; Section 159.55 also issued under 19 U.S.C. 1558; Section 159.57 also issued under 19 U.S.C. 1516.

### Source

Source: T.D. 73-175, 38 FR 17482, July 2, 1973, unless otherwise noted.

### Amendments

[T.D. 73-175, 38 FR 17482, July 2, 1973, as amended by T.D. 90-1, 54 FR 52933, Dec. 26, 1989; CBP Dec. 11-02, 76 FR 2576, Jan. 14, 2011; CBP Dec. No. 16-25, 81 FR 89381, Dec. 12, 2016]