# 19 C.F.R. § 24.3 (2026): Bills and accounts; receipts > Federal · Regulations · In force URL: https://www.frixlaw.com/law-library/statutes/CFR_T19_P24_S24_3 ## Section - **Citation:** 19 C.F.R. § 24.3 (2026) - **Heading:** Bills and accounts; receipts - **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 / § 24.3: § 24.3 Bills and accounts › receipts. ## Text (a) Any bill or account for money due the United States shall be rendered by an authorized Customs officer or employee on an official form. (b) A receipt for the payment of estimated Customs duties, taxes, fees, and interest, if applicable, shall be provided a payer at the time of payment if he furnishes with his payment an additional copy of the documentation submitted in support of the payment. The appropriate Customs official shall validate the additional copy as paid and return it to the payer. Otherwise, a copy of the document filed by the payer and the payer's cancelled check shall constitute evidence of payment. (c) A copy of a Customs bill validated as paid will not normally be provided a payer. If a bill is paid by check, the copy of the Customs bill identified as “Payer's Copy” and the payer's cancelled check shall constitute evidence of such payment to Customs. Should a payer desire evidence of receipt, both the “U.S. Customs Service Copy” and the “Payer's Copy” of the bill and, in the case of payments by mail, a stamped, self-addressed envelope, shall be submitted. The “Payer's Copy” of the bill shall then be marked paid by the appropriate Customs official and returned to the payer. (d) Every payment which is not made in person shall be accompanied by the original bill or by a communication containing sufficient information to identify the account or accounts to which it is to be applied. (e) Except for bills resulting from dishonored payments ( e.g., a check or Automated Clearinghouse (ACH) transaction), all other bills for duties, taxes, fees, interest, or other charges are due and payable within 30 days of the date of the issuance of the bill. Bills resulting from dishonored payments are due and payable within 15 days of the date of the issuance of the bill. [28 FR 14808, Dec. 31, 1963, as amended by T.D. 74-73, 39 FR 7782, Feb. 28, 1974; T.D. 79-221, 44 FR 46813, Aug. 9, 1979; T.D. 86-178, 51 FR 34959, Oct. 1, 1986; T.D. 99-75, 64 FR 56437, Oct. 20, 1999; 88 FR 72680, Oct. 23, 2023] ## 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) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T19_P24_S24_3. 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