19 C.F.R. · Customs Duties
19 C.F.R. § 10.3010

Right to make post-importation claim and refund duties.

Title 19 C.F.R. ● ACTIVE Primary Source
Regulatory Text

19 C.F.R. § 10.3010 — Right to make post-importation claim and refund duties.

§ 10.3010 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 § 10.3011. Subject to the provisions of § 10.3008, CBP may refund any excess duties by liquidation or reliquidation of the entry covering the good in accordance with § 10.3012(c).

Source: ecfr.gov · govinfo.gov — public domain Official Source ↗
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BS-CFR19-SEC-D921B5
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REGULATION / FEDERAL-CFR-SECTION
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boisestandard.org
Citation
19 C.F.R. § 10.3010
Corpus
CFR — Code of Federal Regulations
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PRIMARY-SOURCE
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The regulatory text of 19 C.F.R. § 10.3010 is reproduced from the official Code of Federal Regulations as published by the Office of the Federal Register and the National Archives and Records Administration.
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