Liability for duties includes liability for taxes.
19 C.F.R. § 141.3
in effectEffective: 2024-07-01The 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.
Source: eCFRURL: https://www.ecfr.gov/api/versioner/v1/full/2024-07-01/title-19.xmlFetched: 7/26/2026
