[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR173.2]

[Page 318-319]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 173--ADMINISTRATIVE REVIEW IN GENERAL--Table of Contents
 
Sec. 173.2  Transactions which may be reviewed and corrected.

    The port 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;

[[Page 319]]

    (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.