# 19 CFR § 134.2: Additional duties

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-19-134.2

## Section

- **Citation:** 19 CFR § 134.2
- **Heading:** Additional duties
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 19—Customs Duties > CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY › DEPARTMENT OF THE TREASURY > PART 134—COUNTRY OF ORIGIN MARKING > Subpart A—General Provisions

## Text

Articles not marked as required by this part shall be subject to additional duties of 10 percent of the final appraised value unless exported or destroyed under Customs supervision prior to liquidation of the entry, as provided in 19 U.S.C. 1304(f). The 10 percent additional duty is assessable for failure either to mark the article (or container) to indicate the English name of the country of origin of the article or to include words or symbols required to prevent deception or mistake.
[T.D. 72-262, 37 FR 20318, Sept. 29, 1972, as amended by T.D. 90-51, 55 FR 28190, July 10, 1990]

## Nearby sections

- [19 CFR § 134.1 § 134.1 Definitions.](https://www.frixlaw.com/law-library/statutes/ecfr-19-134.1.md)
- [19 CFR § 134.2 § 134.2 Additional duties.](https://www.frixlaw.com/law-library/statutes/ecfr-19-134.2.md)
- [19 CFR § 134.3 § 134.3 Delivery withheld until marked and redelivery ordered.](https://www.frixlaw.com/law-library/statutes/ecfr-19-134.3.md)
- [19 CFR § 134.4 § 134.4 Penalties for removal, defacement, or alteration of marking.](https://www.frixlaw.com/law-library/statutes/ecfr-19-134.4.md)
- [19 CFR § 134.11 § 134.11 Country of origin marking required.](https://www.frixlaw.com/law-library/statutes/ecfr-19-134.11.md)
- [19 CFR § 134.12 § 134.12 Foreign articles reshipped from a U.S. possession.](https://www.frixlaw.com/law-library/statutes/ecfr-19-134.12.md)
- [19 CFR § 134.13 § 134.13 Imported articles repacked or manipulated.](https://www.frixlaw.com/law-library/statutes/ecfr-19-134.13.md)
- [19 CFR § 134.14 § 134.14 Articles usually combined.](https://www.frixlaw.com/law-library/statutes/ecfr-19-134.14.md)
- [19 CFR § 134.21 § 134.21 Special marking.](https://www.frixlaw.com/law-library/statutes/ecfr-19-134.21.md)
- [19 CFR § 134.22 § 134.22 General rules for marking of containers or holders.](https://www.frixlaw.com/law-library/statutes/ecfr-19-134.22.md)
- [19 CFR § 134.23 § 134.23 Containers or holders designed for or capable of reuse.](https://www.frixlaw.com/law-library/statutes/ecfr-19-134.23.md)
- [19 CFR § 134.24 § 134.24 Containers or holders not designed for or capable of reuse.](https://www.frixlaw.com/law-library/statutes/ecfr-19-134.24.md)
- [19 CFR § 134.25 § 134.25 Containers or holders for repacked J-list articles and articles incapable of being marked.](https://www.frixlaw.com/law-library/statutes/ecfr-19-134.25.md)
- [19 CFR § 134.26 § 134.26 Imported articles repacked or manipulated.](https://www.frixlaw.com/law-library/statutes/ecfr-19-134.26.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-19-134.2. Check the current official text before relying on it. Not legal advice.