19 CFR 181.31
§ 181.31 Right to make post-importation claim and refund duties.
United States · 19 CFR — Customs Duties · Status: effective
Cite this
- Citation
- 19 CFR 181.31, § 181.31 Right to make post-importation claim and refund duties, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/75355
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Full text
Notwithstanding any other available remedy, including the right to amend an entry so long as liquidation of the entry has not become final, 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 on that originating good was made at that time under § 181.21(a) of this part, 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 § 181.32 of this part. Subject to the provisions of § 181.23 of this part, Customs may refund any excess duties by liquidation or reliquidation of the entry covering the good in accordance with § 181.33(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.