# 19 C.F.R. § 24.11 (2026): Notice to importer or owner of increased or additional duties, taxes, fees and interest

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T19_P24_S24_11

## Section

- **Citation:** 19 C.F.R. § 24.11 (2026)
- **Heading:** Notice to importer or owner of increased or additional duties, taxes, fees and interest
- **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 24: CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE / § 24.11: § 24.11   Notice to importer or owner of increased or additional duties, taxes, fees and interest.

## Text

Any increased or additional duties, taxes, fees or interest found due upon liquidation or reliquidation shall be billed to the importer of record, or to the actual owner if the following have been filed with Customs:
(a) A declaration of the actual owner in accordance with section 485(d), Tariff Act of 1930, as amended (19 U.S.C. 1485(d)), and § 141.20 of this chapter; and
(b) A bond on Customs Form 301 in accordance with § 141.20 of this chapter.
[T.D. 99-75, 64 FR 56439, Oct. 20, 1999]

## Nearby sections

- [19 C.F.R. § 24.1 (2026) § 24.1   Collection of Customs duties, taxes, fees, interest, and other charges.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P24_S24_1.md)
- [19 C.F.R. § 24.1a (2026) § 24.1a   Temporary postponement of deadline to deposit certain estimated duties, taxes, and fees because of the COVID-19 national emergency.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P24_S24_1a.md)
- [19 C.F.R. § 24.2 (2026) § 24.2   Persons authorized to receive Customs collections.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P24_S24_2.md)
- [19 C.F.R. § 24.3 (2026) § 24.3   Bills and accounts; receipts.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P24_S24_3.md)
- [19 C.F.R. § 24.3a (2026) § 24.3a   CBP bills; interest assessment on bills; delinquency; notice to principal and surety.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P24_S24_3a.md)
- [19 C.F.R. § 24.4 (2026) § 24.4   Optional method for payment of estimated import taxes on alcoholic beverages upon entry, or withdrawal from warehouse, for consumption.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P24_S24_4.md)
- [19 C.F.R. § 24.5 (2026) § 24.5   Filing identification number.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P24_S24_5.md)
- [19 C.F.R. § 24.11 (2026) § 24.11   Notice to importer or owner of increased or additional duties, taxes, fees and interest.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P24_S24_11.md)
- [19 C.F.R. § 24.12 (2026) § 24.12   Customs fees; charges for storage.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P24_S24_12.md)
- [19 C.F.R. § 24.13 (2026) § 24.13   Car, compartment, and package seals; kind, procurement.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P24_S24_13.md)
- [19 C.F.R. § 24.13a (2026) § 24.13a   Car, compartment, and package seals; and fastenings; standards; acceptance by Customs.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P24_S24_13a.md)
- [19 C.F.R. § 24.14 (2026) § 24.14   Salable Customs forms.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P24_S24_14.md)
- [19 C.F.R. § 24.16 (2026) § 24.16   Overtime services; overtime compensation and premium pay for Customs Officers; rate of compensation.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P24_S24_16.md)
- [19 C.F.R. § 24.17 (2026) § 24.17   Reimbursable services of CBP employees.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P24_S24_17.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T19_P24_S24_11. Check the current official text before relying on it. Not legal advice.