[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR173.4]

[Page 317]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 173--ADMINISTRATIVE REVIEW IN GENERAL--Table of Contents
 
Sec. 173.4  Correction of clerical error, mistake of fact, or inadvertence.

    (a) Authority to review and correct. Even though a valid protest was 
not filed, the port director, upon timely application, may correct 
pursuant to section 520(c)(1), Tariff Act of 1930, as amended (19 U.S.C. 
1520(c)(1), a clerical error, mistake of fact, or other inadvertence 
meeting the requirements of paragraph (b) of this section, by 
reliquidation or other appropriate action.
    (b) Transactions which may be corrected. Correction pursuant to 
section 520(c)(1), Tariff Act of 1930, as amended, (19 U.S.C. 
1520(c)(1), may be made in any entry, liquidation, or other Customs 
transaction if the clerical error, mistake of fact, or other 
inadvertence:
    (1) Does not amount to an error in the construction of a law;
    (2) Is adverse to the importer; and
    (3) Is manifest from the record or established by documentary 
evidence.
    (c) Limitation on time for application. A clerical error, mistake of 
fact, or other inadvertence meeting the requirements of paragraph (b) of 
this section shall be brought to the attention of the director of the 
port of entry within 1 year after the date of liquidation or exaction. 
The party requesting reliquidation under section 520(c)(1), Tariff Act 
of 1930, as amended (19 U.S.C. 1520(c)(1)) shall state, to the best of 
his knowledge, whether the entry for which correction is requested is 
the subject of a drawback claim, or whether the entry has been 
referenced on a certificate of delivery or certificate of manufacture 
and delivery so as to enable a party to make such entry the subject of 
drawback (see Secs. 181.50(b) and 191.81(b) of this chapter).
    (d) ``Liquidation'' includes reliquidation. ``Liquidation'' when 
used in section 520(c)(1), Tariff Act of 1930, as amended (19 U.S.C. 
1520(c)(1)), and in this section, includes reliquidation of an entry.

[T.D. 70-181, 35 FR 13429, Aug. 22, 1970, as amended by T.D. 79-221, 44 
FR 46830, Aug. 9, 1979; T.D. 98-16, 63 FR 11005, Mar. 5, 1998]