StacksVerified U.S. regulatory reference

19 CFR §173.2

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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:
  1. (a)Liquidation of an entry;
  2. (b)Voluntary reliquidation completed within 90 days after liquidation;
  3. (c)Voluntary correction of an exaction within 90 days after the exaction was made;
  4. (d)Reliquidation made pursuant to a valid protest covering the particular merchandise as to which a change is in order; or
  5. (e)Modification, pursuant to a valid protest, of a transaction or decision which is neither a liquidation or reliquidation.