---
kind: "unit"
title: "19"
title_heading: "Customs Duties"
key: "chI/part24"
level: "part"
label: "Part 24"
heading: "Customs Financial and Accounting Procedure"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/19/chI-part24"
sections_count: 28
---

# Part 24 — Customs Financial and Accounting Procedure

Title 19 C.F.R. — Customs Duties › Chapter I — U.s. Customs and Border Protection, Department of Homeland Security; Department of the Treasury

## Sections

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