Statutes, codes, and regulations
Code of Federal Regulations
Title 19 - CUSTOMS DUTIESChapter I - U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURYPart 10 - ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETCSubpart S - UNITED STATES-PANAMA TRADE PROMOTION AGREEMENT
POST-IMPORTATION DUTY REFUND CLAIMS
Section 10.2010 - Right to make post-importation claim and refund duties

19 C.F.R. § 10.2010

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Current through September 30, 2024
Section 10.2010 - Right to make post-importation claim and refund duties

Notwithstanding any other available remedy, where a good would have qualified as an originating good when it was imported into the United States but no claim for preferential tariff treatment was made, 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 § 10.2011 . Subject to the provisions of § 10.2008 , CBP may refund any excess duties by liquidation or reliquidation of the entry covering the good in accordance with § 10.2012(c) .

19 C.F.R. §10.2010