19 CFR 10.440
§ 10.440 Right to make post-importation claim and refund duties.
United States · 19 CFR — Customs Duties · Status: effective
Cite this
- Citation
- 19 CFR 10.440, § 10.440 Right to make post-importation claim and refund duties, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/73085
- Permanent ID
ys:prov:73085@1- SHA-256
6dce2066dc4f02a4294f13d0ea677828a299a50b1fb42bcdedd0b338c77b1731
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Full text
Notwithstanding any other available remedy, where a good would have qualified as an originating good when it was imported into the United States but no claim for preferential tariff treatment was made, the importer of that good may file a claim for a refund of any excess duties at any time within one year after the date of importation of the good in accordance with the procedures set forth in § 10.441 of this subpart. Subject to the provisions of § 10.416 of this subpart, CBP may refund any excess duties by liquidation or reliquidation of the entry covering the good in accordance with § 10.442(c) of this part.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.