U.S. Code » Title 19 » Chapter CHAPTER 4— TARIFF ACT OF 1930 › Subtitle SUBTITLE III— ADMINISTRATIVE PROVISIONS › Part Part III— Ascertainment, Collection, and Recovery of Duties

19 U.S.C. § 1501

Voluntary reliquidations by U.S. Customs and Border Protection

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A liquidation made in accordance with section 1500 or 1504 of this title or any reliquidation thereof made in accordance with this section may be reliquidated in any respect by U.S. Customs and Border Protection, notwithstanding the filing of a protest, within ninety days from the date of the original liquidation. Notice of such reliquidation shall be given or transmitted in the manner prescribed with respect to original liquidations under section 1500(e) of this title.