§ 141.3. Liability for duties includes liability for taxes.
27 words·~1 min read·
/us/cfr/t19/s§ 141.3·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The importer's liability for duties includes a liability for any internal revenue taxes which attach upon the importation of merchandise, unless otherwise provided by law or regulation.