C.F.R. » Title 19 » CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY › PART 173—ADMINISTRATIVE REVIEW IN GENERAL

19 C.F.R. § 173.3

Voluntary reliquidation

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(a) Authority to reliquidate. Within 90 days from the date notice of deemed liquidation or notice of the original liquidation is given to the importer, consignee, or agent, the Center director may reliquidate on his own initiative a liquidation or a reliquidation to correct errors in appraisement, classification, or any other element entering into the liquidation or reliquidation, including errors based on misconstruction of applicable law. A voluntary reliquidation may be made even though a protest has been filed, and whether the error is discovered by the Center director or is brought to his attention by an interested party.

(b) Notice of reliquidation. Notice of a voluntary reliquidation will be given in accordance with the requirements for giving notice of the original liquidation.

[T.D. 70-181, 35 FR 13429, Aug. 22, 1970, as amended by CBP Dec. 07-62, 72 FR 40737, July 25, 2007; CBP Dec. 11-02, 76 FR 2577, Jan. 14, 2011]
Notes of Decisions
Cited in 8 cases (1 in the last 5 years), 1986–2023 · leading case: Aspects Furniture Int'l, Inc. v. United States, 2020 CIT 120 (Ct. Intl. Trade 2020).
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Aspects Furniture Int'l, Inc. v. United States, 2020 CIT 120 (Ct. Intl. Trade 2020). “19 C.F.R. § 173.3 (a) (providing for voluntary reliquidation “[w]ithin 90 days from the date notice of deemed liquidation .”
Apex Oil Co. v. United States Customs Serv. (In Re Apex Oil Co.), 122 B.R. 559 (Bankr. E.D. Mo. 1990). “See 19 CFR §§ 173.3 , 173.4, 173.6. Additionally, finality of liquidation is subject to judicial review upon timely application from the denial of a valid protest.”
Timber Prods. Co. v. United States, 462 F. Supp. 2d 1342 (Ct. Intl. Trade 2006). “See 19 C.F.R. § 173.3 (b)(1997) (providing that notice of voluntary reliquidation “shall be given in accordance with the requirements for giving notice of the original liquidation”); 19 C.”
Samuel Aaron, Inc. v. United States, 452 F. Supp. 2d 1302 (Ct. Intl. Trade 2006). · cites it 3× “§ 1501 ; 19 C.F.R. § 173.3 (1999). 7 Therefore, Plaintiff advances that this Court has jurisdiction to hear this matter, pleads for favorable judgment by determining that Customs’ April 30, 1999, reliquidation of the subject entries was statutorily void, and prays for duty-free…”
Samuel Aaron, Inc. v. United States, 508 F.3d 667 (Fed. Cir. 2007). · cites it 3× “19 C.F.R. § 173.3 . Aaron argues that the off-line bulletin notice was legally deficient in three ways.”
Otter Prods., LLC v. United States, 2023 CIT 43 (Ct. Intl. Trade 2023). “§ 1501 ; 19 C.F.R. § 173.3 (a). Under 19 U.S.C. § 1509 (g)(2)(C), CBP may reliquidate within two years of liquidation in cases where an importer claiming preferential duty treatment fails to supply supporting records.”
United States v. Am. Motorists Ins., 10 Ct. Int'l Trade 19 (Ct. Intl. Trade 1986). “” 19 C.F.R. § 173.3 (1985). This procedure, like liquidation, involves the computation of duties, and has nothing to do with the obligation of an importer or surety to pay the amount determined to be owed.”
Peg Bandage, Inc. v. United States, 17 Ct. Int'l Trade 1337 (Ct. Intl. Trade 1993). “§ 1501 (1988); 19 C.F.R. § 173.3 (a). Parties to that decision are afforded ninety days from the date of reliquidation to file a protest.”
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