19 CFR 173.2
§ 173.2 Transactions which may be reviewed and corrected.
United States · 19 CFR — Customs Duties · Status: effective
Cite this
- Citation
- 19 CFR 173.2, § 173.2 Transactions which may be reviewed and corrected, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/75251
- Permanent ID
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Full text
The Center director may review transactions for correctness, and take appropriate action under his general authority to correct errors, including those in appraisement where appropriate, at the time of:
(a) Liquidation of an entry;
(b) Voluntary reliquidation completed within 90 days after liquidation;
(c) Voluntary correction of an exaction within 90 days after the exaction was made;
(d) Reliquidation made pursuant to a valid protest covering the particular merchandise as to which a change is in order; or
(e) Modification, pursuant to a valid protest, of a transaction or decision which is neither a liquidation or reliquidation.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.