[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: 19CFR181.33]

[Page 361-362]
 
                        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. 181.33  Customs processing procedures.

    (a) Status determination. After receipt of a post-importation claim 
under Sec. 181.32 of this part, the port director shall determine 
whether the entry covering the good has been liquidated and, if 
liquidation has taken place, whether the liquidation has become final.
    (b) Pending protest, petition or request for reliquidation or 
judicial review. If the port director determines that any protest or any 
petition or request for reliquidation relating to the good has not been 
finally decided, the port director shall suspend action on the claim 
filed under this subpart until the decision on the protest, petition or 
request becomes final. If a summons involving the tariff classification 
or dutiability of the good is filed in the Court of International Trade, 
the port director shall suspend action on the claim filed under this 
subpart until judicial review has been completed.
    (c) Allowance of claim--(1) Unliquidated entry. If the port director 
determines that a claim for a refund filed under this subpart should be 
allowed and the entry covering the good has not been liquidated, the 
port director shall take into account the claim for refund under this 
subpart in connection with the liquidation of the entry.
    (2) Liquidated entry. If the port director determines that a claim 
for a refund filed under this subpart should be allowed and the entry 
covering the good has been liquidated, whether or not the liquidation 
has become final, the entry must be reliquidated in order to effect a 
refund of duties pursuant to this subpart. If the entry is otherwise to 
be reliquidated based on administrative review of a protest or petition 
for reliquidation or as a result of judicial review, the port director 
shall reliquidate the entry taking into account the claim for refund 
under this subpart.
    (3) Information to be provided to Canada or Mexico. If any 
information is provided to Customs pursuant to Sec. 181.32(b) (4) or (5) 
of this part, that information, together with notice of the allowance of 
the claim and the amount of duty refunded pursuant to this subpart, 
shall be provided by the port director to the customs administration of 
the country from which the good was exported.
    (d) Denial of claim--(1) General. The port director may deny a claim 
for a refund filed under this subpart if the claim was not filed timely, 
if the importer has not complied with the requirements of this subpart, 
if the Certificate of Origin submitted under Sec. 181.32(b)(3) of this 
part cannot be accepted as valid (see Sec. 181.22(c) of this part), or 
if, following initiation of an origin verification under Sec. 181.72(a) 
of this part, the port director determines either that the imported good 
did not qualify as an originating good at the time of importation or 
that a basis exists upon which preferential tariff treatment may be 
denied under Sec. 181.72(d), Sec. 181.74(c) or Sec. 181.76(c) of this 
part.
    (2) Unliquidated entry. If the port director determines that a claim 
for a refund filed under this subpart should be denied and the entry 
covering the good has not been liquidated, the port director shall deny 
the claim in connection with the liquidation of the entry, and written 
notice of the denial and the reason therefor shall be given to the 
importer and, in the case of a denial on the merits, to any person who 
completed and signed a Certificate of Origin relating to the good. Each 
notice of denial given to a person who completed and signed a 
Certificate of Origin shall also include a statement regarding the right 
to file a protest against the denial under part 174 of this chapter.
    (3) Liquidated entry. If the port director determines that a claim 
for a refund filed under this subpart should be denied and the entry 
covering the good has been liquidated, whether or not the liquidation 
has become final, the claim may be denied without reliquidation of the 
entry. If the entry is otherwise to

[[Page 362]]

be reliquidated based on administrative review of a protest or petition 
for reliquidation or as a result of judicial review, such reliquidation 
may include denial of the claim filed under this subpart. In either 
case, the port director shall give written notice of the denial and the 
reason therefor to the importer and, in the case of a denial on the 
merits, to any person who completed and signed a Certificate of Origin 
relating to the good. Each notice of denial given to a person who 
completed and signed a Certificate of Origin shall also include a 
statement regarding the right to file a protest against the denial under 
part 174 of this chapter.