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Code · CFR · Title 19 — Customs Duties · Part 173 — Administrative Review in General · § 173.2

§ 173.2. Transactions which may be reviewed and corrected.

97 words·~1 min read·/us/cfr/t19/s§ 173.2·

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The Center director may review transactions for correctness, and take appropriate action under his general authority to correct errors, including those in appraisement where appropriate, at the time of:
(a)Liquidation of an entry;
(b)Voluntary reliquidation completed within 90 days after liquidation;
(c)Voluntary correction of an exaction within 90 days after the exaction was made;
(d)Reliquidation made pursuant to a valid protest covering the particular merchandise as to which a change is in order; or
(e)Modification, pursuant to a valid protest, of a transaction or decision which is neither a liquidation or reliquidation.
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§ 173.2
Transactions which may be reviewed and corrected.
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