[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: 19CFR173.3]



[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.  173.3  Voluntary reliquidation.



    (a) Authority to reliquidate. The port director within 90 days from 

the date notice of the original liquidation is given to the importer, 

consignee, or agent, may reliquidate on his own initiative a liquidation 

or a reliquidation to correct errors in appraisement, classification, or 

any other element entering into the liquidation or reliquidation, 

including errors based on misconstruction of applicable law. A voluntary 

reliquidation may be made even though a protest has been filed, and 

whether the error is discovered by the port director or is brought to 

his attention by an interested party.

    (b) Notice of reliquidation. Notice of a voluntary reliquidation 

shall be given in accordance with the requirements for giving notice of 

the original liquidation.