US Laws, Codes, Statutes & Cases

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[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
  January 24, 2002 and December 19, 2002]
[CITE: 19USC1504]

 
                        TITLE 19--CUSTOMS DUTIES
 
                      CHAPTER 4--TARIFF ACT OF 1930
 
                 SUBTITLE III--ADMINISTRATIVE PROVISIONS
 
       Part III--Ascertainment, Collection, and Recovery of Duties
 
Sec. 1504. Limitation on liquidation


(a) Liquidation

    Unless an entry is extended under subsection (b) of this section or 
suspended as required by statute or court order, except as provided in 
section 1675(a)(3) of this title, an entry of merchandise not liquidated 
within one year from:
        (1) the date of entry of such merchandise;
        (2) the date of the final withdrawal of all such merchandise 
    covered by a warehouse entry;
        (3) the date of withdrawal from warehouse of such merchandise 
    for consumption where, pursuant to regulations issued under section 
    1505(a) of this title, duties may be deposited after the filing of 
    an entry or withdrawal from warehouse; or
        (4) if a reconciliation is filed, or should have been filed, the 
    date of the filing under section 1484 of this title or the date the 
    reconciliation should have been filed;

shall be deemed liquidated at the rate of duty, value, quantity, and 
amount of duties asserted at the time of entry by the importer of 
record. Notwithstanding section 1500(e) of this title, notice of 
liquidation need not be given of an entry deemed liquidated.

(b) Extension

    The Secretary may extend the period in which to liquidate an entry 
if--
        (1) the information needed for the proper appraisement or 
    classification of the merchandise, or for insuring compliance with 
    applicable law, is not available to the Customs Service; or
        (2) the importer of record requests such extension and shows 
    good cause therefor.

The Secretary shall give notice of an extension under this subsection to 
the importer of record and the surety of such importer of record. Notice 
shall be in such form and manner (which may include electronic 
transmittal) as the Secretary shall by regulation prescribe. Any entry 
the liquidation of which is extended under this subsection shall be 
treated as having been liquidated at the rate of duty, value, quantity, 
and amount of duty asserted at the time of entry by the importer of 
record at the expiration of 4 years from the applicable date specified 
in subsection (a) of this section.

(c) Notice of suspension

    If the liquidation of any entry is suspended, the Secretary shall by 
regulation require that notice of the suspension be provided, in such 
manner as the Secretary considers appropriate, to the importer of record 
and to any authorized agent and surety of such importer of record.

(d) Removal of suspension

    Except as provided in section 1675(a)(3) of this title, when a 
suspension required by statute or court order is removed, the Customs 
Service shall liquidate the entry, unless liquidation is extended under 
subsection (b) of this section, within 6 months after receiving notice 
of the removal from the Department of Commerce, other agency, or a court 
with jurisdiction over the entry. Any entry (other than an entry with 
respect to which liquidation has been extended under subsection (b) of 
this section) not liquidated by the Customs Service within 6 months 
after receiving such notice shall be treated as having been liquidated 
at the rate of duty, value, quantity, and amount of duty asserted at the 
time of entry by the importer of record.

(June 17, 1930, ch. 497, title IV, Sec. 504, as added Pub. L. 95-410, 
title II, Sec. 209(a), Oct. 3, 1978, 92 Stat. 902; amended Pub. L. 98-
573, title I, Sec. 191(d), Oct. 30, 1984, 98 Stat. 2971; Pub. L. 103-
182, title VI, Sec. 641, Dec. 8, 1993, 107 Stat. 2204; Pub. L. 103-465, 
title II, Sec. 220(c), Dec. 8, 1994, 108 Stat. 4865; Pub. L. 104-295, 
Sec. 3(a)(7), Oct. 11, 1996, 110 Stat. 3516.)


                            Prior Provisions

    A prior section 1504, act June 17, 1930, ch. 497, title IV, 
Sec. 504, 46 Stat. 732, related to duties on coverings and containers, 
prior to repeal by Pub. L. 87-456, title III, Sec. 301(a), May 24, 1962, 
76 Stat. 75, effective, pursuant to section 501(a) of Pub. L. 87-456, 
with respect to articles entered, or withdrawn from warehouse, for 
consumption on or after Aug. 31, 1963.


                               Amendments

    1996--Subsec. (d). Pub. L. 104-295 inserted ``, unless liquidation 
is extended under subsection (b) of this section,'' after ``shall 
liquidate the entry'' in first sentence, and ``(other than an entry with 
respect to which liquidation has been extended under subsection (b) of 
this section)'' after ``Any entry'' in second sentence.
    1994--Subsec. (a). Pub. L. 103-465, Sec. 220(c)(1), inserted 
``except as provided in section 1675(a)(3) of this title,'' before ``an 
entry of merchandise not liquidated'' in introductory provisions.
    Subsec. (d). Pub. L. 103-465, Sec. 220(c)(2), substituted ``Except 
as provided in section 1675(a)(3) of this title, when a suspension'' for 
``When a suspension''.
    1993--Subsec. (a). Pub. L. 103-182, Sec. 641(1)(A), substituted 
``Unless an entry is extended under subsection (b) or suspended as 
required by statute or court order'' for ``Except as provided in 
subsection (b) of this section'' in introductory provisions.
    Subsec. (a)(4). Pub. L. 103-182, Sec. 641(1)(B)-(D), added par. (4).
    Subsec. (b). Pub. L. 103-182, Sec. 641(2), amended subsec. (b) 
generally. Prior to amendment, subsec. (b) read as follows: ``The 
Secretary may extend the period in which to liquidate an entry by giving 
notice of such extension to the importer of record in such form and 
manner as the Secretary shall prescribe in regulations, if--
        ``(1) information needed for the proper appraisement or 
    classification of the merchandise is not available to the 
    appropriate customs officer;
        ``(2) liquidation is suspended as required by statute or court 
    order; or
        ``(3) the importer of record requests such extension and shows 
    good cause therefor.''
    Subsec. (c). Pub. L. 103-182, Sec. 641(2), amended subsec. (c) 
generally. Prior to amendment, subsec. (c) read as follows: ``If the 
liquidation of any entry is suspended, the Secretary shall, by 
regulation, require that notice of such suspension be provided to the 
importer of record concerned and to any authorized agent and surety of 
such importer of record.''
    Subsec. (d). Pub. L. 103-182, Sec. 641(2), amended subsec. (d) 
generally. Prior to amendment, subsec. (d) ``Limitation'' read as 
follows: ``Any entry of merchandise not liquidated at the expiration of 
four years from the applicable date specified in subsection (a) of this 
section, shall be deemed liquidated at the rate of duty, value, 
quantity, and amount of duty asserted at the time of entry by the 
importer of record, unless liquidation continues to be suspended as 
required by statute or court order. When such a suspension of 
liquidation is removed, the entry shall be liquidated within 90 days 
therefrom.''
    1984--Subsec. (a). Pub. L. 98-573, Sec. 191(d)(1), substituted 
``importer of record'' for ``importer, his consignee, or agent'' in 
provisions following par. (3).
    Subsec. (b). Pub. L. 98-573, Sec. 191(d)(2), substituted ``importer 
of record'' for ``importer, his consignee, or agent'' in provisions 
preceding par. (1), and substituted ``importer of record'' for 
``importer, consignee, or his agent'' in par. (3).
    Subsec. (c). Pub. L. 98-573, Sec. 191(d)(3), substituted ``importer 
of record'' for ``importer or consignee'' in two places.
    Subsec. (d). Pub. L. 98-573, Sec. 191(d)(4), substituted ``importer 
of record'' for ``importer, his consignee, or agent''.


                    Effective Date of 1996 Amendment

    Amendment by Pub. L. 104-295 applicable as of Dec. 8, 1993, see 
section 3(b) of Pub. L. 104-295, set out as a note under section 1321 of 
this title.


                    Effective Date of 1994 Amendment

    Amendment by Pub. L. 103-465 effective, except as otherwise 
provided, on the date on which the WTO Agreement enters into force with 
respect to the United States [Jan. 1, 1995], and applicable with respect 
to investigations, reviews, and inquiries initiated and petitions filed 
under specified provisions of this chapter after such date, see section 
291 of Pub. L. 103-465, set out as a note under section 1671 of this 
title.


                    Effective Date of 1984 Amendment

    Amendment by Pub. L. 98-573 applicable with respect to articles 
entered on or after 15th day after Oct. 30, 1984, see section 195(a) of 
Pub. L. 98-573, set out as a note under section 1322 of this title.


                             Effective Date

    Section 209(b) of Pub. L. 95-410 provided that: ``The amendment made 
by this section [enacting this section] applies to the entry or 
withdrawal of merchandise for consumption on or after 180 days after the 
enactment of this Act [Oct. 3, 1978].''

                          Transfer of Functions

    For transfer of functions, personnel, assets, and liabilities of the 
United States Customs Service of the Department of the Treasury, 
including functions of the Secretary of the Treasury relating thereto, 
to the Secretary of Homeland Security, and for treatment of related 
references, see sections 203(1), 551(d), 552(d), and 557 of Title 6, 
Domestic Security, and the Department of Homeland Security 
Reorganization Plan of November 25, 2002, as modified, set out as a note 
under section 542 of Title 6.