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: 19USC1520]

 
                        TITLE 19--CUSTOMS DUTIES
 
                      CHAPTER 4--TARIFF ACT OF 1930
 
                 SUBTITLE III--ADMINISTRATIVE PROVISIONS
 
       Part III--Ascertainment, Collection, and Recovery of Duties
 
Sec. 1520. Refunds and errors


(a) Cases in which refunds authorized

    The Secretary of the Treasury is authorized to refund duties or 
other receipts in the following cases:
        (1) Excess deposits.--Whenever it is ascertained on liquidation 
    or reliquidation of an entry or reconciliation that more money has 
    been deposited or paid as duties than was required by law to be so 
    deposited or paid;
        (2) Fees, charges, and exactions.--Whenever it is determined in 
    the manner required by law that any fees, charges, or exactions, 
    other than duties and taxes, have been erroneously or excessively 
    collected; and
        (3) Fines, penalties, and forfeitures.--Whenever money has been 
    deposited in the Treasury on account of a fine, penalty, or 
    forfeiture which did not accrue, or which is finally determined to 
    have accrued in an amount less than that so deposited, or which is 
    mitigated to an amount less than that so deposited or is remitted.
        (4) Prior to liquidation.--Prior to the liquidation of an entry 
    or reconciliation, whenever it is ascertained that excess duties, 
    fees, charges, or exactions have been deposited or paid by reason of 
    clerical error.

(b) Authorization of appropriations

    The necessary moneys to make such refunds are authorized to be 
appropriated annually from the general fund of the Treasury.

(c) Reliquidation of entry or reconciliation

    Notwithstanding a valid protest was not filed, the Customs Service 
may, in accordance with regulations prescribed by the Secretary, 
reliquidate an entry or reconciliation to correct--
        (1) a clerical error, mistake of fact, or other inadvertence, 
    whether or not resulting from or contained in electronic 
    transmission, not amounting to an error in the construction of a 
    law, adverse to the importer and manifest from the record or 
    established by documentary evidence, in any entry, liquidation, or 
    other customs transaction, when the error, mistake, or inadvertence 
    is brought to the attention of the Customs Service within one year 
    after the date of liquidation or exaction; or
        (2) any assessment of duty on household or personal effects in 
    respect of which an application for refund has been filed, with such 
    employee as the Secretary of the Treasury shall designate, within 
    one year after the date of entry.

(d) Goods qualifying under NAFTA rules of origin

    Notwithstanding the fact that a valid protest was not filed, the 
Customs Service may, in accordance with regulations prescribed by the 
Secretary, reliquidate an entry to refund any excess duties (including 
any merchandise processing fees) paid on a good qualifying under the 
rules of origin set out in section 3332 of this title for which no claim 
for preferential tariff treatment was made at the time of importation if 
the importer, within 1 year after the date of importation, files, in 
accordance with those regulations, a claim that includes--
        (1) a written declaration that the good qualified under those 
    rules at the time of importation;
        (2) copies of all applicable NAFTA Certificates of Origin (as 
    defined in section 1508(b)(1) of this title); and
        (3) such other documentation relating to the importation of the 
    goods as the Customs Service may require.

(June 17, 1930, ch. 497, title IV, Sec. 520, 46 Stat. 739; June 26, 
1934, ch. 756, Sec. 2, 48 Stat. 1225; June 25, 1938, ch. 679, Sec. 18, 
52 Stat. 1086; Aug. 8, 1953, ch. 397, Sec. 20, 67 Stat. 519; Pub. L. 91-
271, title II, Sec. 210, June 2, 1970, 84 Stat. 287; Pub. L. 95-410, 
title II, Sec. 210, Oct. 3, 1978, 92 Stat. 903; Pub. L. 98-573, title 
II, Secs. 210(b), 212(c)(B), formerly Sec. 212(b)(7)(B), Oct. 30, 1984, 
98 Stat. 2977, 2984, renumbered Pub. L. 99-514, title XVIII, 
Sec. 1889(3), Oct. 22, 1986, 100 Stat. 2925; Pub. L. 103-182, title II, 
Sec. 206, title VI, Secs. 642(b), 646, Dec. 8, 1993, 107 Stat. 2095, 
2205, 2207; Pub. L. 106-36, title II, Sec. 2408(a), June 25, 1999, 113 
Stat. 171.)

                          Codification

    Act June 26, 1934, effective July 1, 1935, provided for repeal of 
certain permanent appropriations authorizing, in lieu thereof, an annual 
appropriation from the general fund of the Treasury.


                            Prior Provisions

    This section, as originally enacted, contained a paragraph (b) 
making a permanent appropriation of the moneys necessary to make 
refunds. Effective July 1, 1935, paragraph (b) was repealed by act June 
26, 1934, ch. 756, Sec. 2, 48 Stat. 1225, such act authorizing, in lieu 
thereof, an annual appropriation from the general fund of the Treasury.
    Provisions similar to those in this section were contained in act 
Sept. 21, 1922, ch. 356, title IV, Sec. 520, 42 Stat. 973. That section 
was superseded by section 520 of act June 17, 1930, comprising this 
section, and repealed by section 651(a)(1) of the 1930 act.
    Prior provisions somewhat similar to those in subdivisions (1) and 
(3) of paragraph (a) for refund of moneys paid on account of 
unascertained or estimated duties or payments on appeal, and for 
correction of clerical errors within one year, with further provisions 
making an appropriation and requiring reports to Congress of moneys 
refunded, were contained in act Oct. 3, 1913, ch. 16, Sec. III, Y, 38 
Stat. 191, which reenacted the provisions of Customs Administrative Act 
June 10, 1890, ch. 407, Sec. 24, 26 Stat. 140, as renumbered and 
reenacted by Payne-Aldrich Tariff Act of August 5, 1909, ch. 6, Sec. 28, 
36 Stat. 103. Said section III, Y, of the 1913 act was repealed by act 
Sept. 21, 1922, ch. 356, title IV, Sec. 643, 42 Stat. 989.
    Provisions concerning the refund of moneys collected as duties in 
accordance with any decision, etc., of the Secretary of the Treasury, 
with provisos concerning reliquidations, correction of errors, household 
effects and other articles exempt from duty, were contained in act March 
3, 1875, ch. 136, 18 Stat. 469, which was also repealed by section 643 
of the act of Sept. 21, 1922.
    R.S. Sec. 3011 (as amended by act Feb. 27, 1877, ch. 69, Sec. 1, 19 
Stat. 247, and act Feb. 1, 1888, ch. 4, 25 Stat. 6) and section 3012, 
relative to actions to recover duties paid under protest, and sections 
3012\1/2\ and 3013, relative to refunds, were repealed by the Customs 
Administrative Act of June 10, 1890, ch. 407, Sec. 29. 26 Stat. 141.
    Act June 7, 1924, ch. 357, 43 Stat. 660, authorizing the remission 
of unpaid customs duties on material belonging to the United States and 
theretofore imported by the War Department, was omitted from the Code as 
temporary.


                               Amendments

    1999--Subsec. (d). Pub. L. 106-36 inserted ``(including any 
merchandise processing fees)'' after ``excess duties'' in introductory 
provisions.
    1993--Subsec. (a)(1), (4). Pub. L. 103-182, Sec. 646(1), inserted 
``or reconciliation'' after ``entry''.
    Subsec. (c). Pub. L. 103-182, Sec. 646(2)(A), (B), substituted 
``Customs Service'' for ``appropriate customs officer'' and inserted 
``or reconciliation'' after ``entry'' in introductory provisions.
    Subsec. (c)(1). Pub. L. 103-182, Sec. 646(2)(A), (C), inserted ``, 
whether or not resulting from or contained in electronic transmission,'' 
before ``not amounting to'', and substituted ``Customs Service'' for 
``appropriate customs officer''.
    Subsec. (d). Pub. L. 103-182, Sec. 206, added subsec. (d). See 
Construction of 1993 Amendment note below.
    Pub. L. 103-182, Sec. 642(b), struck out subsec. (d) which read as 
follows: ``If a determination is made to reliquidate an entry as a 
result of a protest filed under section 1514 of this title or an 
application for relief made under subsection (c)(1) of this section, or 
if reliquidation is ordered by an appropriate court, interest shall be 
allowed on any amount paid as increased or additional duties under 
section 1505(c) of this title at the annual rate established pursuant to 
that section and determined as of the 15th day after the date of 
liquidation or reliquidation. The interest shall be calculated from the 
date of payment to the date of (1) the refund, or (2) the filing of a 
summons under section 2632 of title 28, whichever occurs first.'' See 
Construction of 1993 Amendment note below.
    1984--Subsec. (a)(4). Pub. L. 98-573, Sec. 212(b)(7)(B), added par. 
(4).
    Subsec. (d). Pub. L. 98-573, Sec. 210(b), added subsec. (d).
    1978--Subsec. (c)(1). Pub. L. 95-410 substituted ``appropriate 
customs officer within one year after the date of liquidation or 
exaction'' for ``customs service within one year after the date of 
entry, or transaction, or within ninety days after liquidation or 
exaction when the liquidation or exaction is made more than nine months 
after the date of the entry, or transaction''.
    1970--Subsec. (c). Pub. L. 91-271 in introductory material 
substituted ``the appropriate customs officer may, in accordance with 
regulations prescribed by the Secretary,'' for ``the Secretary of the 
Treasury may authorize a collector to'', and in par. (1) struck out 
``appraisement'' wherever appearing and substituted ``ninety'' and 
``nine'' for ``sixty'' and ``ten'', respectively.
    1953--Subsec. (c)(1). Act Aug. 8, 1953, extended the relief 
provision to situations involving clerical errors, mistakes of fact, or 
any other inadvertence not amounting to an error in the construction of 
a law, in any entry, liquidation, appraisement or other customs 
transaction, when such error, mistake or other inadvertence is adverse 
to the record or established by written evidence.
    Subsec. (c)(2). Act Aug. 8, 1953, permitted correction of 
assessments of duty on household or personal effects which are subject 
to duty.
    1938--Subsecs. (b), (c). Act June 25, 1938, added subsecs. (b) and 
(c).


                    Effective Date of 1999 Amendment

    Amendment by Pub. L. 106-36 applicable with respect to goods 
entered, or withdrawn from warehouse for consumption, on or after the 
15th day after June 25, 1999, see section 2408(c) of Pub. L. 106-36, set 
out as a note under section 1514 of this title.


                    Effective Date of 1993 Amendment

    Amendment by section 206 of Pub. L. 103-182 effective on the date 
the North American Free Trade Agreement enters into force with respect 
to the United States [Jan. 1, 1994], see section 213(b) of Pub. L. 103-
182, set out as an Effective Date note under section 3331 of this title.


                    Effective Date of 1984 Amendment

    Amendment by section 210(b) of Pub. L. 98-573 applicable with 
respect to determinations made or ordered on or after Oct. 30, 1984, see 
section 214(c)(5)(B) of Pub. L. 98-573, set out as a note under section 
1304 of this title.
    Amendment by section 212 of Pub. L. 98-573 effective on close of 
180th day after Oct. 30, 1984, see section 214(d) of Pub. L. 98-573, set 
out as a note under section 1304 of this title.


                    Effective Date of 1970 Amendment

    For effective date of amendment by Pub. L. 91-271, see section 203 
of Pub. L. 91-271, set out as a note under section 1500 of this title.


           Effective Date of 1953 Amendment; Savings Provision

    Amendment by act Aug. 8, 1953, effective on and after thirtieth day 
following Aug. 8, 1953, and savings provision, see notes set out under 
section 1304 of this title.


                    Effective Date of 1938 Amendment

    Amendment by act June 25, 1938, effective on thirtieth day following 
June 25, 1938, except as otherwise specifically provided, see section 37 
of act June 25, 1938, set out as a note under section 1401 of this 
title.


                     Construction of 1993 Amendment

    Amendment by section 206 of Pub. L. 103-182 to be made after 
amendment by section 642(b) of Pub. L. 103-182 is executed, see section 
212 of Pub. L. 103-182, set out as a note under section 58c of this 
title.

                          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.


           Plan Amendments Not Required Until January 1, 1989

    For provisions directing that if any amendments made by subtitle A 
or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or title XVIII 
[Secs. 1801-1899A] of Pub. L. 99-514 require an amendment to any plan, 
such plan amendment shall not be required to be made before the first 
plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. 
L. 99-514, as amended, set out as a note under section 401 of Title 26, 
Internal Revenue Code.


   Availability of Transportation and Storage Facilities for Military 
                                Purposes

    Act Sept. 29, 1942, ch. 567, 56 Stat. 761, authorized removal of 
merchandise in bond or customs custody from transportation and storage 
facilities needed for military purposes, prior to repeal by act July 25, 
1947, ch. 327, Sec. 1, 61 Stat. 449.

                  Section Referred to in Other Sections

    This section is referred to in sections 1503, 1505, 1509, 1514 of 
this title.