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 A - Liability for Duties and Requirement To Enter Merchandise
  6. 19 CFR § 141.3
19 CFR § 141.3
Liability for duties includes liability for taxes
July 16, 2020
CFR

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.

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§ 141.4 Entry required

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