19 CFR 159.62 – Notice of distribution
(a) Publication of notice. At least 90 days before the end of a fiscal year, Customs will publish in the
Terms Used In 19 CFR 159.62
- Duties: means Customs duties and any internal revenue taxes which attach upon importation. See 19 CFR 101.1
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
(b) Content of notice. The notice of intention to distribute the offset will also contain the following:
(1) The case name and number of the particular order or finding concerned, together with the dollar amount contained in the special account for that order or finding as of June 1 of the subject fiscal year (see § 159.64(a)(1)); and
(2) The instructions for filing the certification under § 159.63 in order to claim a distribution.