[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: 19CFR181.31]

[Page 356]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 181--NORTH AMERICAN FREE TRADE AGREEMENT--Table of Contents
 
             Subpart D--Post-Importation Duty Refund Claims
 
Sec. 181.31  Right to make post-importation claim and refund duties.


    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 
Sec. 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 Sec. 181.32 of this part. Subject to the provisions of 
Sec. 181.23 of this part, Customs may refund any excess duties by 
liquidation or reliquidation of the entry covering the good in 
accordance with Sec. 181.33(c) of this part.