Liquidation means the final computation or ascertainment of duties on entries for consumption or drawback entries.

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Terms Used In 19 CFR 159.1

  • CBP: means U. See 19 CFR 101.1
  • Duties: means Customs duties and any internal revenue taxes which attach upon importation. See 19 CFR 101.1

[T.D. 01-24, 66 FR 16400, Mar. 26, 2001, as amended by CBP Dec. 11-02, 76 FR 2576, Jan. 14, 2011]