19 CFR Part 24 - PART 24—CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE

  1. § 24.1 Collection of Customs duties, taxes, fees, interest, and other charges.
  2. § 24.1a Temporary postponement of deadline to deposit certain estimated duties, taxes, and fees because of the COVID–19 national emergency.
  3. § 24.2 Persons authorized to receive Customs collections.
  4. § 24.3 Bills and accounts; receipts.
  5. § 24.3a CBP bills; interest assessment on bills; delinquency; notice to principal and surety.
  6. § 24.4 Optional method for payment of estimated import taxes on alcoholic beverages upon entry, or withdrawal from warehouse, for consumption.
  7. § 24.5 Filing identification number.
  8. § 24.11 Notice to importer or owner of increased or additional duties, taxes, fees and interest.
  9. § 24.12 Customs fees; charges for storage.
  10. § 24.13 Car, compartment, and package seals; kind, procurement.
  11. § 24.13a Car, compartment, and package seals; and fastenings; standards; acceptance by Customs.
  12. § 24.14 Salable Customs forms.
  13. § 24.16 Overtime services; overtime compensation and premium pay for Customs Officers; rate of compensation.
  14. § 24.17 Reimbursable services of CBP employees.
  15. § 24.18 Preclearance of air travelers in a foreign country; reimbursable cost.
  16. § 24.21 Administrative overhead charges.
  17. § 24.22 Fees for certain services.
  18. § 24.23 Fees for processing merchandise.
  19. § 24.24 Harbor maintenance fee.
  20. § 24.25 Statement processing and Automated Clearinghouse.
  21. § 24.26 Automated Clearinghouse credit.
  22. § 24.32 Claims; unpaid compensation of deceased employees and death benefits.
  23. § 24.34 Vouchers; vendors' bills of sale; invoices.
  24. § 24.36 Refunds of excessive duties, taxes, etc.
  25. § 24.70 Claims; deceased or incompetent public creditors.
  26. § 24.71 Claims for personal injury or damages to or loss of privately owned property.
  27. § 24.72 Claims; set-off.
  28. § 24.73 Miscellaneous claims.
  29. Appendix A to Part 24—Customs COBRA User Fees and Limitations in 19 CFR 24.22
  30. Appendix B to Part 24—Customs COBRA User Fees and Limitations in 19 CFR 24.23
Authority:
5 U.S.C. 301; 19 U.S.C. 58a–58c, 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States), 1505, 1520, 1624; 26 U.S.C. 4461, 4462; 31 U.S.C. 3717, 9701; Pub. L. 107–296, 116 Stat. 2135 (6 U.S.C. 1 et seq.).

Section 24.1 also issued under 19 U.S.C. 197, 198, 1648;

Section 24.1a also issued under 19 U.S.C. 1318;

Section 24.4 also issued under 19 U.S.C. 1623, 26 U.S.C. 5007, 5054, 5061, 7805;

Section 24.11 also issued under 19 U.S.C. 1485(d);

Section 24.12 also issued under 19 U.S.C. 1524, 46 U.S.C. 31302;

Section 24.14 also issued under 19 U.S.C. 1;

Section 24.16 also issued under 19 U.S.C. 261, 267, 1450, 1451, 1452, 1623; 46 U.S.C. 2111, 2112;

Section 24.17 also issued under 19 U.S.C. 261, 267, 1450, 1451, 1452, 1456, 1524, 1557, 1562; 46 U.S.C. 2110, 2111, 2112;

Section 24.22 also issued under Sec. 892, Pub. L. 108–357, 118 Stat. 1418 (19 U.S.C. 58c); Sec. 32201, Pub. L. 114–94, 129 Stat. 1312 (19 U.S.C. 58c); Pub. L. 115–271, 132 Stat. 3895 (19 U.S.C. 58c).

Section 24.23 also issued under 19 U.S.C. 3332; Sec. 892, Pub. L. 108–357, 118 Stat. 1418 (19 U.S.C. 58c); Sec. 32201, Pub. L. 114–94, 129 Stat. 1312 (19 U.S.C. 58c); Pub. L. 115–271, 132 Stat. 3895 (19 U.S.C. 58c).

Section 24.32 also issued under 5 U.S.C. 5582, 5583;

Section 24.36 also issued under 26 U.S.C. 5001(c)(4), 5041(c)(7), 5051(a)(6), 6423; Pub. L. 115–97; Pub. L. 116–260; 134 Stat. 3046.

Source:
28 FR 14808, Dec. 31, 1963, unless otherwise noted.