---
kind: "section"
citation: "19 C.F.R. § 159.53"
title: "19"
number: "159.53"
heading: "Proof of duty-free or reduced-duty status."
url: "https://uscodex.org/cfr/19/159.53"
---

# §159.53. Proof of duty-free or reduced-duty status.


Various provisions in [part 10](/cfr/19/part10.md) of this chapter provide for suspending liquidation of entries covering certain merchandise entered at a conditionally free or conditionally reduced rate of duty, pending production of required proof. Upon production of the required proof, or upon failure to produce the proof within the required time, the entries shall be liquidated accordingly.


## Notes

### 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.