[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: 19CFR181.33]



[Page 361-362]

 

                        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.  181.33  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



[[Page 362]]



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 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.