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§24.11. Notice to importer or owner of increased or additional duties, taxes, fees and interest.

19 C.F.R. § 24.11

Any increased or additional duties, taxes, fees or interest found due upon liquidation or reliquidation shall be billed to the importer of record, or to the actual owner if the following have been filed with Customs:
(a)
A declaration of the actual owner in accordance with section 485(d), Tariff Act of 1930, as amended (19 U.S.C. 1485(d)), and § 141.20 of this chapter; and
(b)
A bond on Customs Form 301 in accordance with § 141.20 of this chapter.
Notes, amendments, and revision history

Amendments

[T.D. 99-75, 64 FR 56439, Oct. 20, 1999]

Authority

Authority: 5 U.S.C. 301; 19 U.S.C. 58a-58c, 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States), 1505, 1520, 1624; 26 U.S.C. 4461, 4462; 31 U.S.C. 3332, 3717, 9701; Pub. L. 107-296, 116 Stat. 2135 (6 U.S.C. 1 et seq. ). Section 24.1 also issued under 19 U.S.C. 197, 198, 1648; Section 24.1a also issued under 19 U.S.C. 1318; Section 24.4 also issued under 19 U.S.C. 1623, 26 U.S.C. 5007, 5054, 5061, 7805; Section 24.11 also issued under 19 U.S.C. 1485(d); Section 24.12 also issued under 19 U.S.C. 1524, 46 U.S.C. 31302; Section 24.14 also issued under 19 U.S.C. 1; Section 24.16 also issued under 19 U.S.C. 261, 267, 1450, 1451, 1452, 1623; 46 U.S.C. 2111, 2112; Section 24.17 also issued under 19 U.S.C. 261, 267, 1450, 1451, 1452, 1456, 1524, 1557, 1562; 46 U.S.C. 2110, 2111, 2112; Section 24.22 also issued under Sec. 892, Pub. L. 108-357, 118 Stat. 1418 (19 U.S.C. 58c); Sec. 32201, Pub. L. 114-94, 129 Stat. 1312 (19 U.S.C. 58c); Pub. L. 115-271, 132 Stat. 3895 (19 U.S.C. 58c). Section 24.23 also issued under 19 U.S.C. 4531; Sec. 892, Public Law 108-357, 118 Stat. 1418 (19 U.S.C. 58c); Sec. 32201, Public Law 114-94, 129 Stat. 1312 (19 U.S.C. 58c); Public Law 115-271, 132 Stat. 3895 (19 U.S.C. 58c). Section 24.32 also issued under 5 U.S.C. 5582, 5583; Section 24.36 also issued under 26 U.S.C. 5001(c)(4), 5041(c)(7), 5051(a)(6), 6423; Public Law 115-97; Public Law 116-260; 134 Stat. 3046.

Source

Source: 28 FR 14808, Dec. 31, 1963, unless otherwise noted.

Amendments

[T.D. 99-75, 64 FR 56439, Oct. 20, 1999]