[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR173.2]



[Page 319]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

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;

    (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.