Subpart A. Subpart A—Liability for Duties and Requirement To Enter Merchandise

• § 141.1 - Liability of importer for duties.
• § 141.2 - Liability for duties on reimportation.
• § 141.3 - Liability for duties includes liability for taxes.
• § 141.4 - Entry required.
• § 141.5 - Time limit for entry.