---
kind: "section"
citation: "19 C.F.R. § 165.27"
title: "19"
number: "165.27"
heading: "Determination as to evasion."
url: "https://uscodex.org/cfr/19/165.27"
---

# §165.27. Determination as to evasion.

- (a) **Determination.** Upon conclusion of the investigation, CBP will make a determination based on substantial evidence as to whether covered merchandise was entered into the customs territory of the United States through evasion.
- (b) **Notification.** No later than five business days after making a determination under [paragraph (a)](#a) of this section, CBP will send via an email message or through any other method approved or designated by CBP a summary of the determination limited to publicly available information under [paragraph (a)](#a) to the parties to the investigation.
- (c) **Negative determination.** If CBP makes a determination under [paragraph (a)](#a) of this section that covered merchandise was not entered into the customs territory of the United States through evasion, then CBP will cease applying any interim measures taken under [§ 165.24](/cfr/19/165.24.md) and liquidate the entries in the normal course.

## Notes

### Authority

Authority: 19 U.S.C. 66, 1481, 1484, 1508, 1517 (as added by Pub. L. 114-125, 130 Stat. 122, 155 (19 U.S.C. 4301 note)), 1623, 1624, 1671, 1673.

### Source

Source: 81 FR 56482, Aug. 22, 2016, unless otherwise noted.