19 CFR 141.3 - Liability for duties includes liability for taxes.

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Title 19: Customs Duties

CHAPTER I: U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

PART 141: ENTRY OF MERCHANDISE

Subpart A: Liability for Duties and Requirement To Enter Merchandise

141.3 - Liability for duties includes liability for taxes.

The importer's liability for duties includes a liability for any internal revenue taxes which attach upon the importation of merchandise, unless otherwise provided by law or regulation.

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