1. LawStack
  2. Title 19 - Customs Duties
  3. Chapter I - U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY
  4. Part 141 - ENTRY OF MERCHANDISE
  5. Subpart G - Deposit of Estimated Duties
  6. 19 CFR § 141.104
19 CFR § 141.104
Computation of duties
July 16, 2020
CFR

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

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

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§ 141.103 Amount to be deposited
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§ 141.105 Voluntary deposit of additional duties

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