[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR159.9]



[Page 228-229]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 159_LIQUIDATION OF DUTIES--Table of Contents

 

                      Subpart A_General Provisions

 

Sec.  159.9  Notice of liquidation and date of liquidation for formal 

entries.



    (a) Bulletin notice of liquidation. Notice of liquidation of formal 

entries shall be made on a bulletin notice of liquidation, Customs Form 

4333.

    (b) Posting of bulletin notice. The bulletin notice of liquidation 

shall be posted for the information of importers in a conspicuous place 

in the customhouse at the port of entry (or Customs station, when the 

entries listed were filed at a Customs station outside the limits of a 

port of entry), or shall be lodged at some other suitable place in the 

customhouse in such a manner that it can readily be located and 

consulted by all interested persons, who shall be directed to that place 

by a notice maintained in a conspicuous place in the customhouse stating 

where notices of liquidation of entries are to be found.

    (c) Date of liquidation--(1) Generally. The bulletin notice of 

liquidation shall be dated with the date it is posted or lodged in the 

customhouse for the information of importers. This posting or lodging 

shall be deemed the legal evidence of liquidation. For electronic entry 

summaries, the date of liquidation will be the date of posting of the



[[Page 229]]



bulletin notice of liquidation. Customs will endeavor to provide the 

filer with electronic notification of this date as an informal, courtesy 

notice of liquidation.

    (2) Exception: Entries liquidated by operation of law. (i) Entries 

liquidated by operation of law at the expiration of the time limitations 

prescribed in section 504. Tariff Act of 1930, as amended (19 U.S.C. 

1504), and set out in Sec. Sec.  159.11 and 159.12, shall be deemed 

liquidated as of the date of expiration of the appropriate statutory 

period.

    (ii) The bulletin notice of liquidation shall be posted or lodged in 

the customhouse within a reasonable period after each liquidation by 

operation of law and shall be dated as of the date of expiration of the 

statutory period.

    (iii) A protest under section 514, Tariff Act of 1930, as amended 

(19 U.S.C. 1514), and part 174 of this chapter shall be filed within 90 

days from the date the bulletin notice of liquidation of an entry by 

operation of law is posted or lodged in the customhouse.

    (d) Courtesy notice of liquidation. Customs will endeavor to provide 

importers or their agents with Customs Form 4333-A, ``Courtesy Notice,'' 

for all entries scheduled to be liquidated or deemed liquidated by 

operation of law. This notice shall serve as an informal, courtesy 

notice and not as a direct, formal and decisive notice of liquidation.



[T.D. 73-175, 38 FR 17482, July 2, 1973, as amended by T.D. 79-221, 44 

FR 46829, Aug. 9, 1979; T.D. 90-1, 54 FR 52933, Dec. 26, 1989; T.D. 90-

92, 55 FR 49888, Dec. 3, 1990]