Part 24 — Customs Financial and Accounting Procedure
- § 24.1— Collection of Customs duties, taxes, fees, interest, and other charges.
- § 24.1a— Temporary postponement of deadline to deposit certain estimated duties, taxes, and fees because of the COVID-19 national emergency.
- § 24.2— Persons authorized to receive Customs collections.
- § 24.3— Bills and accounts; receipts.
- § 24.3a— CBP bills; interest assessment on bills; delinquency; notice to principal and surety.
- § 24.4— Optional method for payment of estimated import taxes on alcoholic beverages upon entry, or withdrawal from warehouse, for consumption.
- § 24.5— Filing identification number.
- § 24.11— Notice to importer or owner of increased or additional duties, taxes, fees and interest.
- § 24.12— Customs fees; charges for storage.
- § 24.13— Car, compartment, and package seals; kind, procurement.
- § 24.13a— Car, compartment, and package seals; and fastenings; standards; acceptance by Customs.
- § 24.14— Salable Customs forms.
- § 24.16— Overtime services; overtime compensation and premium pay for Customs Officers; rate of compensation.
- § 24.17— Reimbursable services of CBP employees.
- § 24.18— Preclearance of air travelers in a foreign country; reimbursable cost.
- § 24.21— Administrative overhead charges.
- § 24.22— Fees for certain services.
- § 24.23— Fees for processing merchandise.
- § 24.24— Harbor maintenance fee.
- § 24.25— Statement processing and Automated Clearinghouse.
- § 24.26— Automated Clearinghouse credit.
- § 24.32— Claims; unpaid compensation of deceased employees and death benefits.
- § 24.34— Vouchers; vendors' bills of sale; invoices.
- § 24.36— Refunds of excessive duties, taxes, etc.
- § 24.70— Claims; deceased or incompetent public creditors.
- § 24.71— Claims for personal injury or damages to or loss of privately owned property.
- § 24.72— Claims; set-off.
- § 24.73— Miscellaneous claims.