19 U.S.C. § 3522
Liquidation or reliquidation and refund of duty paid on certain entries
United States · Title 19 — CUSTOMS DUTIES · Status: effective
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- Citation
- 19 U.S.C. § 3522, Liquidation or reliquidation and refund of duty paid on certain entries, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/451079
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Full text
Notwithstanding section 1514 of this title or any other provision of law, and subject to subsection (b), the Secretary of the Treasury shall liquidate or reliquidate the entries listed or otherwise described in subsection (c) and refund any duty or excess duty that was paid, as provided in subsection (c).
Liquidation or reliquidation may be made under subsection (a) with respect to an entry only if a request therefor is filed with the Customs Service, within 180 days after the date on which the WTO Agreement enters into force with respect to the United States, that contains sufficient information to enable the Customs Service—
The entries referred to in subsection (a) are as follows:
Any goods—
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- Uruguay Round Agreements Act