[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: 19CFR173.4]



[Page 319-320]

 

                        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.  173.4  Correction of clerical error, mistake of fact, or 

inadvertence.



    (a) Authority to review and correct. Even though a valid protest was 

not filed, the port director, upon timely application, may correct 

pursuant to section 520(c)(1), Tariff Act of 1930, as amended (19 U.S.C. 

1520(c)(1), a clerical error, mistake of fact, or other inadvertence 

meeting the requirements of paragraph (b) of this section, by 

reliquidation or other appropriate action.

    (b) Transactions which may be corrected. Correction pursuant to 

section 520(c)(1), Tariff Act of 1930, as amended, (19 U.S.C. 

1520(c)(1), may be made in any entry, liquidation, or other Customs 

transaction if the clerical error, mistake of fact, or other 

inadvertence:

    (1) Does not amount to an error in the construction of a law;

    (2) Is adverse to the importer; and

    (3) Is manifest from the record or established by documentary 

evidence.

    (c) Limitation on time for application. A clerical error, mistake of 

fact, or other inadvertence meeting the requirements of paragraph (b) of 

this section shall be brought to the attention of the director of the 

port of entry within 1 year after the date of liquidation or exaction. 

The party requesting reliquidation under section 520(c)(1), Tariff Act 

of 1930, as amended (19 U.S.C. 1520(c)(1))



[[Page 320]]



shall state, to the best of his knowledge, whether the entry for which 

correction is requested is the subject of a drawback claim, or whether 

the entry has been referenced on a certificate of delivery or 

certificate of manufacture and delivery so as to enable a party to make 

such entry the subject of drawback (see Sec. Sec.  181.50(b) and 

191.81(b) of this chapter).

    (d) ``Liquidation'' includes reliquidation. ``Liquidation'' when 

used in section 520(c)(1), Tariff Act of 1930, as amended (19 U.S.C. 

1520(c)(1)), and in this section, includes reliquidation of an entry.



[T.D. 70-181, 35 FR 13429, Aug. 22, 1970, as amended by T.D. 79-221, 44 

FR 46830, Aug. 9, 1979; T.D. 98-16, 63 FR 11005, Mar. 5, 1998]