Title 19 — Customs DutiesRelease 119-73
§1520 Refunds and errors
Title 19 › Chapter CHAPTER 4— - TARIFF ACT OF 1930 › Subtitle SUBTITLE III— - ADMINISTRATIVE PROVISIONS › Part Part III— - Ascertainment, Collection, and Recovery of Duties › § 1520
Summary
The Treasury Secretary can give back money when import payments or related charges were paid by mistake or were too high. That covers cases where final or revised import accounting shows too much was paid; where fees or other charges (not taxes) were wrongly or excessively collected; where money paid for a fine or penalty was not owed or was reduced or forgiven; and where an importer says, or it is found before final accounting, that too much was paid. The money to pay these refunds is provided each year from the Treasury’s general fund. Customs can also reopen an entry and refund extra duties (including processing fees) on goods that met the rules for certain free-trade agreements (for example, Chile, Oman, Peru, Korea, Colombia, and Panama) even if no claim was made when the goods arrived. The importer must file a claim within 1 year of importation. The claim must include a written statement that the goods qualified, copies of any certificates of origin, and any other documents Customs asks for.
Full Legal Text
Title 19, §1520
Customs Duties — Source: USLM XML via OLRC
(a)The Secretary of the Treasury is authorized to refund duties or other receipts in the following cases:
(1)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)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)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 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 authorized to be appropriated annually from the general fund of the Treasury.
(c)
(d)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 4033 of this title, 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–Colombia Trade Promotion Agreement Implementation Act, section 203 of the United States–Panama Trade Promotion Agreement Implementation Act, or section 4531 of this title, 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—
(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.
Legislative History
Notes & Related Subsidiaries
Amendment of SectionFor termination of amendment by section 107(c) of Pub. L. 112–43, see Effective and Termination Dates of 2011 Amendment note below. For termination of amendment by section 107(c) of Pub. L. 112–42, see Effective and Termination Dates of 2011 Amendment note below. For termination of amendment by section 107(c) of Pub. L. 112–41, see Effective and Termination Dates of 2011 Amendment note below. For termination of amendment by section 107(c) of Pub. L. 110–138, see Effective and Termination Dates of 2007 Amendment note below. For termination of amendment by section 107(c) of Pub. L. 109–283, see Effective and Termination Dates of 2006 Amendment note below. For termination of amendment by section 107(d) of Pub. L. 109–53, see Effective and Termination Dates of 2005 Amendment note below. For termination of amendment by section 107(c) of Pub. L. 108–77, see Effective and Termination Dates of 2003 Amendment note below.
Editorial Notes
References in Text
section 202 of the United States-Chile Free Trade Agreement Implementation Act, referred to in subsec. (d), is section 202 of Pub. L. 108–77, which is set out in a note under section 3805 of this title. section 202 of the United States-Oman Free Trade Agreement Implementation Act, referred to in subsec. (d), is section 202 of Pub. L. 109–283, which is set out in a note under section 3805 of this title. section 203 of the United States-Peru Trade Promotion Agreement Implementation Act, referred to in subsec. (d), is section 203 of Pub. L. 110–138, which is set out in a note under section 3805 of this title. section 202 of the United States–Korea Free Trade Agreement Implementation Act, referred to in subsec. (d), is section 202 of Pub. L. 112–41, which is set out in a note under section 3805 of this title. section 203 of the United States–Colombia Trade Promotion Agreement Implementation Act, referred to in subsec. (d), is section 203 of Pub. L. 112–42, which is set out in a note under section 3805 of this title. section 203 of the United States–Panama Trade Promotion Agreement Implementation Act, referred to in subsec. (d), is section 203 of Pub. L. 112–43, which is set out in a note under section 3805 of this title. Codification Act
June 26, 1934, ch. 756, § 2(a), 48 Stat. 1225, which was classified to section 725a of former Title 31, Money and Finance, provided for the repeal, effective
July 1, 1935, of the permanent appropriations under the appropriations titles listed in section 2(b) of such Act, and further provided that such portions of any Acts as made permanent appropriations to be expended under such accounts were amended so as to authorize, in lieu thereof, annual appropriations from the general fund of the Treasury in identical terms and in such amounts as were provided by the laws providing such permanent appropriations. The text of section 2(b)(9) of such Act provides as follows: “Refund of excessive duties (Customs) (2x324).” See 1934 Amendment note below.
Prior Provisions
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 520, 42 Stat. 973. That section was superseded by section 520 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act.
Prior Provisions
somewhat similar to those in subdivisions (1) and (3) of paragraph (a) for refund of moneys paid on account of unascertained or estimated duties or payments on appeal, and for correction of clerical errors within one year, with further provisions making an appropriation and requiring reports to Congress of moneys refunded, were contained in act Oct. 3, 1913, ch. 16, § III, Y, 38 Stat. 191, which reenacted the provisions of Customs Administrative Act
June 10, 1890, ch. 407, § 24, 26 Stat. 140, as renumbered and reenacted by Payne-Aldrich Tariff Act of
August 5, 1909, ch. 6, § 28, 36 Stat. 103. Said section III, Y, of the 1913 act was repealed by act Sept. 21, 1922, ch. 356, title IV, § 643, 42 Stat. 989. Provisions concerning the refund of moneys collected as duties in accordance with any decision, etc., of the Secretary of the Treasury, with provisos concerning reliquidations, correction of errors, household effects and other articles exempt from duty, were contained in act
March 3, 1875, ch. 136, 18 Stat. 469, which was also repealed by section 643 of the act of Sept. 21, 1922. R.S. § 3011 (as amended by act Feb. 27, 1877, ch. 69, § 1, 19 Stat. 247, and act Feb. 1, 1888, ch. 4, 25 Stat. 6) and section 3012, relative to actions to recover duties paid under protest, and section 3012½ and 3013, relative to refunds, were repealed by the Customs Administrative Act of
June 10, 1890, ch. 407, § 29. 26 Stat. 141. Act
June 7, 1924, ch. 357, 43 Stat. 660, authorizing the remission of unpaid customs duties on material belonging to the United States and theretofore imported by the War Department, was omitted from the Code as temporary.
Amendments
2020—Subsec. (d). Pub. L. 116–260 struck out “(except with respect to any merchandise processing fees)” after “section 4531 of this title” in introductory provisions. Pub. L. 116–113, § 205(a)(1), in introductory provisions, struck out “section 3332 of this title,” after “origin set out in” and substituted “, section 203 of the United States–Panama” for “, or section 203 of the United States–Panama” and “, or section 4531 of this title (except with respect to any merchandise processing fees), for which” for “for which”. Subsec. (d)(2). Pub. L. 116–113, § 205(a)(2), added par. (2) and struck out former par. (2) which read as follows: “copies of all applicable NAFTA Certificates of Origin (as defined in section 1508(b)(1) of this title), or other certificates or certifications of origin, as the case may be; and”. 2011—Subsec. (d). Pub. L. 112–43, §§ 107(c), 206, in introductory provisions, temporarily struck out “or” before “section 203 of the United States–Colombia” and substituted “, or section 203 of the United States–Panama Trade Promotion Agreement Implementation Act for which” for “for which”. See Effective and Termination Dates of 2011 Amendment note below. Pub. L. 112–42, §§ 107(c), 206, in introductory provisions, temporarily struck out “or” before “section 202 of the United States–Korea Free Trade Agreement Implementation Act” and substituted “, or section 203 of the United States–Colombia Trade Promotion Agreement Implementation Act for which” for “for which” See Effective and Termination Dates of 2011 Amendment note below. Pub. L. 112–41, §§ 107(c), 205, in introductory provisions, temporarily struck out “or” before “section 203 of the United States-Peru Trade Promotion Agreement Implementation Act” and substituted “, or section 202 of the United States–Korea Free Trade Agreement Implementation Act for which” for “for which”. See Effective and Termination Dates of 2011 Amendment note below. 2007—Subsec. (d). Pub. L. 110–138, §§ 107(c), 206, in introductory provisions, temporarily struck out “or” before “section 202 of the United States-Oman” and substituted “, or section 203 of the United States-Peru Trade Promotion Agreement Implementation Act for which” for “for which”. See Effective and Termination Dates of 2007 Amendment note below. 2006—Subsec. (a). Pub. L. 109–280, in par. (1), substituted period for semicolon at end, in par. (2), substituted period for “; and” at end, and, in par. (4), inserted “an importer of record declares or” after “whenever” and struck out “by reason of clerical error” before period at end. Subsec. (d). Pub. L. 109–283, §§ 107(c), 205(1), in introductory provisions, temporarily struck out “or” before “section 4033” and substituted “, or section 202 of the United States-Oman Free Trade Agreement Implementation Act for which” for “for which”. See Effective and Termination Dates of 2006 Amendment note below. Subsec. (d)(3). Pub. L. 109–283, §§ 107(c), 205(2), temporarily inserted “and information” after “documentation”. See Effective and Termination Dates of 2006 Amendment note below. 2005—Subsec. (d). Pub. L. 109–53, §§ 107(d), 207, temporarily substituted “, section 202 of the United States-Chile Free Trade Agreement Implementation Act, or section 4033 of this title” for “or section 202 of the United States-Chile Free Trade Agreement Implementation Act” in introductory provisions and inserted “or certifications” after “other certificates” in par. (2). See Effective and Termination Dates of 2005 Amendment note below. 2004—Subsec. (c). Pub. L. 108–429 struck out subsec. (c) which related to reliquidation of entry or reconciliation. 2003—Subsec. (d). Pub. L. 108–77, §§ 107(c), 206(1), (2), temporarily inserted heading and inserted “or section 202 of the United States-Chile Free Trade Agreement Implementation Act” after “title” in introductory provisions. See Effective and Termination Dates of 2003 Amendment note below. Subsec. (d)(1). Pub. L. 108–77, §§ 107(c), 206(3), temporarily substituted “the applicable” for “those”. See Effective and Termination Dates of 2003 Amendment note below. Subsec. (d)(2). Pub. L. 108–77, §§ 107(c), 206(4), temporarily inserted “, or other certificates of origin, as the case may be” before semicolon. See Effective and Termination Dates of 2003 Amendment note below. 1999—Subsec. (d). Pub. L. 106–36 inserted “(including any merchandise processing fees)” after “excess duties” in introductory provisions. 1993—Subsec. (a)(1), (4). Pub. L. 103–182, § 646(1), inserted “or reconciliation” after “entry”. Subsec. (c). Pub. L. 103–182, § 646(2)(A), (B), substituted “Customs Service” for “appropriate customs officer” and inserted “or reconciliation” after “entry” in introductory provisions. Subsec. (c)(1). Pub. L. 103–182, § 646(2)(A), (C), inserted “, whether or not resulting from or contained in electronic transmission,” before “not amounting to”, and substituted “Customs Service” for “appropriate customs officer”. Subsec. (d). Pub. L. 103–182, § 206, added subsec. (d). See
Construction
of 1993 Amendment note below. Pub. L. 103–182, § 642(b), struck out subsec. (d) which read as follows: “If a determination is made to reliquidate an entry as a result of a protest filed under section 1514 of this title or an application for relief made under subsection (c)(1) of this section, or if reliquidation is ordered by an appropriate court, interest shall be allowed on any amount paid as increased or additional duties under section 1505(c) of this title at the annual rate established pursuant to that section and determined as of the 15th day after the date of liquidation or reliquidation. The interest shall be calculated from the date of payment to the date of (1) the refund, or (2) the filing of a summons under section 2632 of title 28, whichever occurs first.” See
Construction
of 1993 Amendment note below. 1984—Subsec. (a)(4). Pub. L. 98–573, § 212(b)(7)(B), added par. (4). Subsec. (d). Pub. L. 98–573, § 210(b), added subsec. (d). 1978—Subsec. (c)(1). Pub. L. 95–410 substituted “appropriate customs officer within one year after the date of liquidation or exaction” for “customs service within one year after the date of entry, or transaction, or within ninety days after liquidation or exaction when the liquidation or exaction is made more than nine months after the date of the entry, or transaction”. 1970—Subsec. (c). Pub. L. 91–271 in introductory material substituted “the appropriate customs officer may, in accordance with
Regulations
prescribed by the Secretary,” for “the Secretary of the Treasury may authorize a collector to”, and in par. (1) struck out “appraisement” wherever appearing and substituted “ninety” and “nine” for “sixty” and “ten”, respectively. 1953—Subsec. (c)(1). Act Aug. 8, 1953, extended the relief provision to situations involving clerical errors, mistakes of fact, or any other inadvertence not amounting to an error in the
Construction
of a law, in any entry, liquidation, appraisement or other customs transaction, when such error, mistake or other inadvertence is adverse to the record or established by written evidence. Subsec. (c)(2). Act Aug. 8, 1953, permitted correction of assessments of duty on household or personal effects which are subject to duty. 1938—Act
June 25, 1938, amended section generally. Prior to amendment, section related to refunds by Secretary of Treasury. 1934—Subsec. (b). Act
June 26, 1934, repealed subsec. (b). Text read as follows: “The necessary moneys to make such refunds are hereby appropriated, and this appropriation shall be deemed a permanent and indefinite appropriation.”
Statutory Notes and Related Subsidiaries
Effective Date
of 2020 AmendmentAmendment by Pub. L. 116–260 effective July 1, 2020, see section 601(h) of div. O of Pub. L. 116–260, set out as a note under section 81c of this title. Pub. L. 116–113, title II, § 205(b), Jan. 29, 2020, 134 Stat. 46, provided that: “(1) In general.—The
Amendments
made by subsection (a) [amending this section] shall—“(A) take effect on the date on which the USMCA enters into force [July 1, 2020]; and “(B) apply with respect to a good entered for consumption, or withdrawn from warehouse for consumption, on or after that date. “(2) Transition from nafta treatment.—In the case of a good entered for consumption, or withdrawn from warehouse for consumption, before the date on which the USMCA enters into force—“(A) the
Amendments
made by subsection (a) to section 520(d) of the Tariff Act of 1930 (19 U.S.C. 1520(d)) shall not apply with respect to the good; and “(B) section 520(d) of such Act, as in effect on the day before that date, shall continue to apply on and after that date with respect to the good.” [For definition of “USMCA” as used in section 205(b) of Pub. L. 116–113, set out above, see section 4502 of this title.] Effective and Termination Dates of 2011 AmendmentAmendment by Pub. L. 112–43 effective on the date the United States–Panama Trade Promotion Agreement enters into force (Oct. 31, 2012) and to cease to be effective on the date the Agreement terminates, see section 107(a), (c) of Pub. L. 112–43, set out in a note under section 3805 of this title. Amendment by Pub. L. 112–42 effective on the date the United States–Colombia Trade Promotion Agreement enters into force (May 15, 2012) and to cease to be effective on the date the Agreement terminates, see section 107(a), (c) of Pub. L. 112–42, set out in a note under section 3805 of this title. Amendment by Pub. L. 112–41 effective on the date the United States–Korea Free Trade Agreement enters into force (Mar. 15, 2012) and to cease to be effective on the date the Agreement terminates, see section 107(a), (c) of Pub. L. 112–41, set out in a note under section 3805 of this title. Effective and Termination Dates of 2007 AmendmentAmendment by Pub. L. 110–138 effective on the date the United States-Peru Trade Promotion Agreement enters into force (Feb. 1, 2009) and to cease to be effective on the date the Agreement ceases to be in force, see section 107(a), (c) of Pub. L. 110–138, set out in a note under section 3805 of this title. Effective and Termination Dates of 2006 AmendmentAmendment by Pub. L. 109–283 effective on the date on which the United States-Oman Free Trade Agreement enters into force (Jan. 1, 2009) and to cease to be effective on the date on which the Agreement terminates, see section 107(a), (c) of Pub. L. 109–283, set out in a note under section 3805 of this title. Amendment by Pub. L. 109–280 applicable with respect to goods entered, or withdrawn from warehouse for consumption, on or after the 15th day after Aug. 17, 2006, see section 1641 of Pub. L. 109–280, set out as a note under section 58c of this title. Effective and Termination Dates of 2005 AmendmentAmendment by Pub. L. 109–53 effective on the date the Dominican Republic-Central America-United States Free Trade Agreement enters into force (Mar. 1, 2006) and to cease to have effect on date Agreement ceases to be in force with respect to the United States, and, during any period in which a country ceases to be a CAFTA–DR country, to cease to have effect with respect to such country, see section 107 of Pub. L. 109–53, set out as an Effective and Termination Dates note under section 4001 of this title.
Effective Date
of 2004 AmendmentAmendment by Pub. L. 108–429 applicable to merchandise entered, or withdrawn from warehouse for consumption, on or after the 15th day after Dec. 3, 2004, see section 2108 of Pub. L. 108–429, set out as a note under section 1401 of this title. Effective and Termination Dates of 2003 AmendmentAmendment by Pub. L. 108–77 effective on the date the United States-Chile Free Trade Agreement enters into force (Jan. 1, 2004), and to cease to be effective on the date the Agreement ceases to be in force, see section 107(a), (c) of Pub. L. 108–77, set out in a note under section 3805 of this title.
Effective Date
of 1999 AmendmentAmendment by Pub. L. 106–36 applicable with respect to goods entered, or withdrawn from warehouse for consumption, on or after the 15th day after June 25, 1999, see section 2408(c) of Pub. L. 106–36, set out as a note under section 1514 of this title.
Effective Date
of 1993 AmendmentAmendment by section 206 of Pub. L. 103–182 effective on the date the North American Free Trade Agreement enters into force with respect to the United States (Jan. 1, 1994), see section 213(b) of Pub. L. 103–182, formerly set out as an
Effective Date
note under former section 3331 of this title.
Effective Date
of 1984 AmendmentAmendment by section 210(b) of Pub. L. 98–573 applicable with respect to determinations made or ordered on or after Oct. 30, 1984, see section 214(c)(5)(B) of Pub. L. 98–573, set out as a note under section 1304 of this title. Amendment by section 212 of Pub. L. 98–573 effective on close of 180th day after Oct. 30, 1984, see section 214(d) of Pub. L. 98–573, set out as a note under section 1304 of this title.
Effective Date
of 1970 AmendmentFor
Effective Date
of amendment by Pub. L. 91–271, see section 203 of Pub. L. 91–271, set out as a note under section 1500 of this title.
Effective Date
of 1953 Amendment;
Savings Provision
Amendment by act Aug. 8, 1953, effective on and after thirtieth day following Aug. 8, 1953, and
Savings Provision
, see notes set out under section 1304 of this title.
Effective Date
of 1938 AmendmentAmendment by act
June 25, 1938, effective on thirtieth day following
June 25, 1938, except as otherwise specifically provided, see section 37 of act
June 25, 1938, set out as a note under section 1401 of this title.
Effective Date
of 1934 AmendmentAct
June 26, 1934, ch. 756, § 2(a), 48 Stat. 1225, provided that the permanent appropriations under the appropriations titles listed in section 2(b) of such Act were repealed, effective
July 1, 1935.
Construction
of 1993 AmendmentAmendment by section 206 of Pub. L. 103–182 to be made after amendment by section 642(b) of Pub. L. 103–182 is executed, see section 212 of Pub. L. 103–182, formerly set out as a note under section 58c of this title.
Transfer of Functions
For
Transfer of Functions
, personnel, assets, and liabilities of the United States Customs Service of the Department of the Treasury, including functions of the Secretary of the Treasury relating thereto, to the Secretary of Homeland Security, and for treatment of related references, see section 203(1), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section 542 of Title 6. For establishment of U.S. Customs and Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L. 114–125, set out as a note under section 211 of Title 6. Plan
Amendments
Not Required Until January 1, 1989For provisions directing that if any
Amendments
made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1801–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of Title 26, Internal Revenue Code. Availability of Transportation and Storage Facilities for Military PurposesAct Sept. 29, 1942, ch. 567, 56 Stat. 761, authorized removal of merchandise in bond or customs custody from transportation and storage facilities needed for military purposes, prior to repeal by act July 25, 1947, ch. 327, § 1, 61 Stat. 449.
Reference
Citations & Metadata
Citation
19 U.S.C. § 1520
Title 19 — Customs Duties
Last Updated
Apr 6, 2026
Release point: 119-73