C.F.R. » Title 19 » CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY › PART 10—ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC. › Subpart J—Dominican Republic—Central America—United States Free Trade Agreement

19 C.F.R. § 10.590

Right to make post-importation claim and refund duties

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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 § 10.591 of this subpart. Subject to the provisions of § 10.588 of this subpart, CBP may refund any excess duties by liquidation or reliquidation of the entry covering the good in accordance with § 10.592(c) of this subpart.

Notes of Decisions
Cited in 1 case, 2010–2010 · leading case: Presitex USA Inc. v. United States, 674 F. Supp. 2d 1371 (Ct. Intl. Trade 2010).
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Presitex USA Inc. v. United States, 674 F. Supp. 2d 1371 (Ct. Intl. Trade 2010). · cites it 2× “§ 1520 (d), as implemented by 19 C.F.R. § 10.590 , and 19 U.S.C. § 4034 , as implemented by 19 C.”
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