19 CFR 173.2 – Transactions which may be reviewed and corrected
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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:
Terms Used In 19 CFR 173.2
- Center director: means the person who manages their designated Center and is responsible for certain trade decisions and functions concerning that Center and the importers that are processed by that Center. See 19 CFR 101.1
(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.