Sec. 520. REFUNDS AND ERRORS
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## SEC. 520 REFUNDS AND ERRORS **[**[19 U.S.C. 1520](/us/usc/t19/s1520)**]** ###
(a)The Secretary of the Treasury is hereby 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. ####
(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 an importer of record declares or it is ascertained that excess duties, fees, charges, or exactions have been deposited or paid. ###
(b)The necessary moneys to make such refunds are hereby authorized to be appropriated annually from the general fund of the Treasury. **[**(c) Repealed.**]** ###
(d)Goods Qualifying Under Free Trade Agreement 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 202 of the United States-Chile Free Trade Agreement Implementation Act, section 203 of the Dominican Republic-Central America-United States Free Trade Agreement Implementation Act, section 202 of the United States-Oman Free Trade Agreement Implementation Act, section 203 of the United States-Peru Trade Promotion Agreement Implementation Act, section 202 of the United States–Korea Free Trade Agreement Implementation Act, section 203 of the United States–Columbia Free Trade Promotion Agreement Implementation Act30, section 203 of the United States–Panama Trade Promotion Agreement Implementation Act , or section 202 of the United States-Mexico-Canada Agreement Implementation Act (except with respect to any merchandise processing fees), 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— 30References to Korea, Columbia, and Panama in the matter preceding paragraph
(1)of subsection
(d)were carried out as amended by Public Laws 112–41 through 112–43. Section 107(a) of each of such Public Laws provides that “[e]xcept as provided in subsection (b), this Act and the amendments made by this Act take effect on the date on which the Agreement enters into force”, which these amendments shown above are subject to such Agreement entering into force. ####
(1)a written declaration that the good qualified under the applicable rules at the time of importation; ####
(2)copies of all applicable certificates or certifications of origin; and ####
(3)such other documentation and information relating to the importation of the goods as the Customs Service may require.
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Sec. 520
REFUNDS AND ERRORS
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