19 CFR 10.3010
§ 10.3010 Right to make post-importation claim and refund duties.
United States · 19 CFR — Customs Duties · Status: effective
Cite this
- Citation
- 19 CFR 10.3010, § 10.3010 Right to make post-importation claim and refund duties, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/73441
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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 § 10.3011. Subject to the provisions of § 10.3008, CBP may refund any excess duties by liquidation or reliquidation of the entry covering the good in accordance with § 10.3012(c).
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.