In computing estimated duties, fractional parts of dollars and quantities shall be rounded off in accordance with § 159.3 of this chapter.

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Terms Used In 19 CFR 141.104

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

[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 99-64, 64 FR 43266, Aug. 10, 1999]