When duties accrue
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 38 U.S. 486 - Jonathan Meredith v. The United States · 1839Most cited · 103 citing opinions
port of entry
at what time the right of the government to the duties accrues in the fiscal sense of the terms. The answer is, at the time when the goods have arrived at the proper port of entry.
How often courts cite the case defining “When duties accrue”
Court decisions citing the opinion that defined “When duties accrue” — 102 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.