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FEDERAL · 19 CFR

Part 24 — Customs Financial and Accounting Procedure

28 sections · Title 19: Customs Duties

§ 24.1Collection of Customs duties, taxes, fees, interest, and other charges.
§ 24.1aTemporary postponement of deadline to deposit certain estimated duties, taxes, and fees because of the COVID-19 national emergency.
§ 24.2Persons authorized to receive Customs collections.
§ 24.3Bills and accounts; receipts.
§ 24.3aCBP bills; interest assessment on bills; delinquency; notice to principal and surety.
§ 24.4Optional method for payment of estimated import taxes on alcoholic beverages upon entry, or withdrawal from warehouse, for consumption.
§ 24.5Filing identification number.
§ 24.11Notice to importer or owner of increased or additional duties, taxes, fees and interest.
§ 24.12Customs fees; charges for storage.
§ 24.13Car, compartment, and package seals; kind, procurement.
§ 24.13aCar, compartment, and package seals; and fastenings; standards; acceptance by Customs.
§ 24.14Salable Customs forms.
§ 24.16Overtime services; overtime compensation and premium pay for Customs Officers; rate of compensation.
§ 24.17Reimbursable services of CBP employees.
§ 24.18Preclearance of air travelers in a foreign country; reimbursable cost.
§ 24.21Administrative overhead charges.
§ 24.22Fees for certain services.
§ 24.23Fees for processing merchandise.
§ 24.24Harbor maintenance fee.
§ 24.25Statement processing and Automated Clearinghouse.
§ 24.26Automated Clearinghouse credit.
§ 24.32Claims; unpaid compensation of deceased employees and death benefits.
§ 24.34Vouchers; vendors' bills of sale; invoices.
§ 24.36Refunds of excessive duties, taxes, etc.
§ 24.70Claims; deceased or incompetent public creditors.
§ 24.71Claims for personal injury or damages to or loss of privately owned property.
§ 24.72Claims; set-off.
§ 24.73Miscellaneous claims.