[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: 19CFR181.31]



[Page 360-361]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 181_NORTH AMERICAN FREE TRADE AGREEMENT--Table of Contents

 

              Subpart D_Post-Importation Duty Refund Claims

 

Sec.  181.31  Right to make post-importation claim and refund duties.





    Notwithstanding any other available remedy, including the right to 

amend an entry so long as liquidation of the entry has not become final, 

where a



[[Page 361]]



good would have qualified as an originating good when it was imported 

into the United States but no claim for preferential tariff treatment on 

that originating good was made at that time under Sec.  181.21(a) of 

this part, the importer of that good may file a claim for a refund of 

any excess duties at any time within one year after the date of 

importation of the good in accordance with the procedures set forth in 

Sec.  181.32 of this part. Subject to the provisions of Sec.  181.23 of 

this part, Customs may refund any excess duties by liquidation or 

reliquidation of the entry covering the good in accordance with Sec.  

181.33(c) of this part.