C.F.R. » Title 19 » CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY › PART 181—NORTH AMERICAN FREE TRADE AGREEMENT › Subpart D—Post-Importation Duty Refund Claims

19 C.F.R. § 181.31

Right to make post-importation claim and refund duties

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Notwithstanding any other available remedy, including the right to amend an entry so long as liquidation of the entry has not become final, 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 on that originating good was made at that time under § 181.21(a) of this part, 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 § 181.32 of this part. Subject to the provisions of § 181.23 of this part, Customs may refund any excess duties by liquidation or reliquidation of the entry covering the good in accordance with § 181.33(c) of this part.

Notes of Decisions
Cited in 10 cases, 1999–2013 · leading case: Ford Motor Co. v. United States, 715 F.3d 906 (Fed. Cir. 2013).
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Ford Motor Co. v. United States, 715 F.3d 906 (Fed. Cir. 2013). · cites it 5× “The regulations provide a penalty for late filing: a claim may be denied “if the claim was not filed timely, if the importer has not complied with the requirements of [ 19 C.F.R. §§ 181.31 - .33, or] if the Certificate of Origin .”
Xerox Corp. v. United States, 423 F.3d 1356 (Fed. Cir. 2005). “19 C.F.R. § 181.31 (1997) (emphasis added); see also id.”
Ford Motor Co. v. United States, 800 F. Supp. 2d 1349 (Ct. Intl. Trade 2011). · cites it 2× “As directed by *1352 the statute, Customs enacted implementing regulations that reaffirm the one-year time limitation on refund claims, see 19 C.F.R. § 181.31 , and specify five requisite components of a claim, including copies of all certificates of origin for the entries, see…”
Corrpro Companies, Inc. v. United States, 433 F.3d 1360 (Fed. Cir. 2006). “§ 1520 (d) and 19 C.F.R. §§ 181.31 and 181.32 to file a protest within one year of importation and to submit Certificates of Origin at the time of the protest.”
Power-One Inc. v. United States, 83 F. Supp. 2d 1300 (Ct. Intl. Trade 1999). “Given that (1) the expressed intent of Power One was to file a post-entry NAFTA claim pursuant to 19 C.F.R. §§ 181.31 and 181.32, both of which address the right to and filing procedure for a post-importation duty refund claim available pursuant to 19 U.”
Corrpro Companies, Inc. v. United States, 2004 CIT 116 (Ct. Intl. Trade 2004). · cites it 4× “§ 1520 (d) and 19 C.F.R. §§ 181.31 and 181.32 rather than 19 C.”
United States v. Tip Top Pants, Inc., 2010 CIT 5 (Ct. Intl. Trade 2010). “§ 1520 (d) (2006); 19 C.F.R. §§ 181.31 , 181.32 (2003). 9 Plaintiff would face a considerable procedural burden in seeking modification of the scheduling order at this time so as to permit filing of a motion for leave to amend the complaint.”
Corrpro Companies, Inc. v. United States (Fed. Cir. 2006). “§ 1520 (d) and 19 C.F.R. §§ 181.31 and 181.32 to file a protest within one year of importation and to submit Certificates of Origin at the time of the protest.”
Xerox Corp. v. United States (Fed. Cir. 2005). “19 C.F.R. § 181.31 (1997) (emphasis added); see also id.”
Xerox Corp. v. United States, 28 Ct. Int'l Trade 1667 (Ct. Intl. Trade 2004). “An importer may amend its entry pursuant to 19 C.F.R. § 181.31 and claim the NAFTA preference so long as the liquidation of the entry has not become final.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.