19 CFR 141.3 – Liability for duties includes liability for taxes
Current as of: 2024 | Check for updates
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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.
Terms Used In 19 CFR 141.3
- Duties: means Customs duties and any internal revenue taxes which attach upon importation. See 19 CFR 101.1
- Importer: means the person primarily liable for the payment of any duties on the merchandise, or an authorized agent acting on his behalf. See 19 CFR 101.1