# 19 C.F.R. § 159.1 (2026): Definition of liquidation

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T19_P159_S159_1

## Section

- **Citation:** 19 C.F.R. § 159.1 (2026)
- **Heading:** Definition of liquidation
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 19 CFR: Customs Duties / Chapter I: U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY › DEPARTMENT OF THE TREASURY / Part 159: LIQUIDATION OF DUTIES / Subpart A: General Provisions / § 159.1: § 159.1   Definition of liquidation.

## Text

Liquidation
means the final computation or ascertainment of duties on entries for consumption or drawback entries.
[T.D. 01-24, 66 FR 16400, Mar. 26, 2001, as amended by CBP Dec. 11-02, 76 FR 2576, Jan. 14, 2011]

## Nearby sections

- [19 C.F.R. § 159.1 (2026) § 159.1   Definition of liquidation.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P159_S159_1.md)
- [19 C.F.R. § 159.2 (2026) § 159.2   Liquidation required.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P159_S159_2.md)
- [19 C.F.R. § 159.3 (2026) § 159.3   Rounding of fractions.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P159_S159_3.md)
- [19 C.F.R. § 159.4 (2026) § 159.4   Alcoholic beverages.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P159_S159_4.md)
- [19 C.F.R. § 159.5 (2026) § 159.5   Cigars, cigarettes, and cigarette papers and tubes.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P159_S159_5.md)
- [19 C.F.R. § 159.6 (2026) § 159.6   Difference between liquidated duties and estimated duties.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P159_S159_6.md)
- [19 C.F.R. § 159.7 (2026) § 159.7   Rewarehouse entries.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P159_S159_7.md)
- [19 C.F.R. § 159.8 (2026) § 159.8   Allowance for loss, injury, etc.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P159_S159_8.md)
- [19 C.F.R. § 159.9 (2026) § 159.9   Notice of liquidation and date of liquidation for formal entries.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P159_S159_9.md)
- [19 C.F.R. § 159.10 (2026) § 159.10   Notice of liquidation and date of liquidation for informal, mail, and baggage entries.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P159_S159_10.md)
- [19 C.F.R. § 159.11 (2026) § 159.11   Entries liquidated by operation of law.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P159_S159_11.md)
- [19 C.F.R. § 159.12 (2026) § 159.12   Extension of time for liquidation.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P159_S159_12.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T19_P159_S159_1. Check the current official text before relying on it. Not legal advice.