Part 24 — Customs Financial and Accounting Procedure

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• §24.1 Collection of Customs duties, taxes, fees, interest, and other charges.
• §24.1a Temporary postponement of deadline to deposit certain estimated duties, taxes, and fees because of the COVID-19 national emergency.
• §24.2 Persons authorized to receive Customs collections.
• §24.3 Bills and accounts; receipts.
• §24.3a CBP bills; interest assessment on bills; delinquency; notice to principal and surety.
• §24.4 Optional method for payment of estimated import taxes on alcoholic beverages upon entry, or withdrawal from warehouse, for consumption.
• §24.5 Filing identification number.
• §24.11 Notice to importer or owner of increased or additional duties, taxes, fees and interest.
• §24.12 Customs fees; charges for storage.
• §24.13 Car, compartment, and package seals; kind, procurement.
• §24.13a Car, compartment, and package seals; and fastenings; standards; acceptance by Customs.
• §24.14 Salable Customs forms.
• §24.16 Overtime services; overtime compensation and premium pay for Customs Officers; rate of compensation.
• §24.17 Reimbursable services of CBP employees.
• §24.18 Preclearance of air travelers in a foreign country; reimbursable cost.
• §24.21 Administrative overhead charges.
• §24.22 Fees for certain services.
• §24.23 Fees for processing merchandise.
• §24.24 Harbor maintenance fee.
• §24.25 Statement processing and Automated Clearinghouse.
• §24.26 Automated Clearinghouse credit.
• §24.32 Claims; unpaid compensation of deceased employees and death benefits.
• §24.34 Vouchers; vendors' bills of sale; invoices.
• §24.36 Refunds of excessive duties, taxes, etc.
• §24.70 Claims; deceased or incompetent public creditors.
• §24.71 Claims for personal injury or damages to or loss of privately owned property.
• §24.72 Claims; set-off.
• §24.73 Miscellaneous claims.