[Title 19 CFR 159.6]
[Code of Federal Regulations (annual edition) - April 1, 2002 Edition]
[Title 19 - CUSTOMS DUTIES]
[Chapter I - UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY]
[Part 159 - LIQUIDATION OF DUTIES]
[Subpart A - General Provisions]
[Sec. 159.6 - Difference between liquidated duties and estimated duties.]
[From the U.S. Government Printing Office]


19CUSTOMS DUTIES22002-04-012002-04-01false159.6Sec. 159.6CUSTOMS DUTIESUNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURYLIQUIDATION OF DUTIESGeneral Provisions
Sec. 159.6  Difference between liquidated duties and estimated duties.

    (a) Difference under $20 in original liquidation. When there is a 
net difference of less than $20 between the total amount of duties, 
fees, taxes, and interest assessed in the liquidation of any entry 
(other than an informal, mail, or baggage entry) and the total amount of 
estimated duties, fees, and taxes deposited, including any supplemental 
deposit, the difference shall be disregarded and the entry endorsed ``as 
entered.'' In the case of an informal, mail, or baggage entry, the 
amount of duties, fees, and taxes computed by a Customs officer when the 
entry is prepared by, or filed with, him shall be considered the 
liquidated assessment.
    (b) Difference under $20 in reliquidation. When there is a net 
difference of less than $20 between the total amount of duties, fees, 
taxes, and interest found due in the reliquidation of any entry and the 
total amount of duties, fees, taxes, and interest assessed in the prior 
liquidation of the entry, the difference shall be disregarded except in 
the following cases:
    (1) Reliquidation at importer's request. When reliquidation of any 
entry is made at the importer's request, such as reliquidation following 
the allowance of a protest under section 514, Tariff Act of 1930, as 
amended (19 U.S.C. 1514), or a request for correction under section 
520(c), Tariff Act of 1930, as amended (19 U.S.C. 1520(c)), any refund 
determined to be due shall be refunded even if less than $20.
    (2) Court decision. Any refund or increase determined to be due as 
the result of the reliquidation of an entry in accordance with a court 
decision and judgment order shall be refunded or collected as the case 
may be.
    (c) Difference of $20 or more collected or refunded. If there is a 
difference of $20 or more between the duties, fees, taxes, and interest 
assessed in the liquidation of an entry and the total estimated duties, 
fees, and taxes deposited, or between the total duties, fees, taxes, and 
interest assessed in the reliquidation of an entry and those assessed in 
the prior liquidation, the entry shall be endorsed to show the 
difference and bills or refund checks shall be issued.
    (d) Customs duties and fees and internal revenue taxes and interest 
netted for $20 limit. The assessments of Customs duties and fees and 
internal revenue taxes and interest shall be separately stated on the 
entry at the time of liquidation, but the amounts of any differences 
shall be netted when applying the $20 minimum for issuance of a bill or 
refund check.

[T.D. 73-175, 38 FR 17482, July 2, 1973, as amended by T.D. 78-394, 43 
FR 49791, Oct. 25, 1978; T.D. 94-51, 59 FR 30296, June 13, 1994; 64 FR 
56440, Oct. 20, 1999]

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