19 CFR 159.1 : Customs Duties (§ 0.1 To Parts 400-599) — (§ 141.0 To Parts 193-199) — U.S. Customs And Border Protection, Department Of Homeland Security; Department Of The Treasury (Continued) (§ 141.0 To Parts 193-199) — Liquidation Of Duties (§ 159.0 To § 159.64) — General Provisions (§ 159.1 To § 159.12) — Definition of liquidation.

4 Aug 2016

Liquidation means the final computation or ascertainment of duties on entries for consumption or drawback entries.

19 CFR 159.1

[T.D. 01-24, 66 FR 16400, Mar. 26, 2001, as amended by CBP Dec. 11-02, 76 FR 2576, Jan. 14, 2011]