Duty Liability

Summary of Duty Liability

The obligation to the government that arises from the importation of dutiable merchandise. Unpaid duties constitute a personal obligation to the government and may be satisfied from any assets of the importer or his estate. The government retains a lien upon the imported merchandise pending satisfaction of the debt. The duty liability arises when the merchandise arrives within the customs territory of the United States. Normally it is not necessary to effect physical discharge of the goods off the importing conveyance to incur liability; it is sufficient that the vessel arrive in port with intent to discharge.

(Main Author: William J. Miller)