Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

Code · CFR · Title 19 — Customs Duties · Part 24 — Customs Financial and Accounting Procedure · § 24.11

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

87 words·~1 min read·/us/cfr/t19/s§ 24.11·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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. \[T.D. 99-75, 64 FR 56439, Oct. 20, 1999\]
Connections10 cite this · traces to 1
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.