# 19 C.F.R. § 159.2 (2026): Liquidation required

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T19_P159_S159_2

## Section

- **Citation:** 19 C.F.R. § 159.2 (2026)
- **Heading:** Liquidation required
- **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 / § 159.2: § 159.2   Liquidation required.

## Text

All entries covering imported merchandise, except temporary importation bond entries and those for transportation in bond or for immediate exportation, shall be liquidated. Vessel repair entries are not subject to liquidation under this part (see § 4.14(i)(3) of this chapter).
[T.D. 73-175, 38 FR 17482, July 2, 1973, as amended by T.D. 01-24, 66 FR 16400, Mar. 26, 2001]

## 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_2. Check the current official text before relying on it. Not legal advice.