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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 19 - Customs Duties |
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Chapter I - U.S. Customs and Border Protection, Department of Homeland Security; Department of the Treasury |
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Part 10 - Articles Conditionally Free, Subject to a Reduced Rate, Etc. |
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Subpart H - United States-Chile Free Trade Agreement |
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Post-Importation Duty Refund Claims |
§ 10.440 - Right to make post-importation claim and refund duties.
Latest version.
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§ 10.440 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 § 10.441 of this subpart. Subject to the provisions of § 10.416 of this subpart, CBP may refund any excess duties by liquidation or reliquidation of the entry covering the good in accordance with § 10.442(c) of this part.
[CBP Dec. 05-07, 70 FR 10873, Mar. 7, 2005, as amended by CBP Dec. 06-39, 71 FR 76133, Dec. 20, 2006]