Topics / Entry and entry summary
When do duties and the liability for their payment accrue on merchandise imported by vessel?
- On liquidation
- On the date of exportation
- On arrival of the importing vessel within a Customs port with the intent then and there to unlade
- On filing of the entry summary
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C. On arrival of the importing vessel within a Customs port with the intent then and there to unlade
Duties accrue on arrival of the importing vessel within a Customs port with the intent then and there to unlade, or on arrival within the customs territory if the merchandise arrives otherwise than by vessel.
Source: 19 CFR 141.1(a)
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