Title 19Customs DutiesRelease 119-73

§2461 Authority to extend preferences

Title 19 › Chapter CHAPTER 12— - TRADE ACT OF 1974 › Subchapter SUBCHAPTER V— - GENERALIZED SYSTEM OF PREFERENCES › § 2461

Last updated Apr 6, 2026|Official source

Summary

The President may allow qualifying goods from beneficiary developing countries to enter the United States duty-free. Before doing that, the President must consider four things: whether it helps those countries’ export growth, whether other rich countries do the same, how U.S. producers will be affected, and how competitive the beneficiary country is.

Full Legal Text

Title 19, §2461

Customs Duties — Source: USLM XML via OLRC

The President may provide duty-free treatment for any eligible article from any beneficiary developing country in accordance with the provisions of this subchapter. In taking any such action, the President shall have due regard for— (1)
(2)the extent to which other major developed countries are undertaking a comparable effort to assist developing countries by granting generalized preferences with respect to imports of products of such countries;
(3)the anticipated impact of such action on United States producers of like or directly competitive products; and
(4)the extent of the beneficiary developing country’s competitiveness with respect to eligible articles.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 2461, Pub. L. 93–618, title V, § 501, Jan. 3, 1975, 88 Stat. 2066; Pub. L. 98–573, title V, § 502, Oct. 30, 1984, 98 Stat. 3018, related to authority to extend preferences, prior to the general amendment of this subchapter by Pub. L. 104–188.

Statutory Notes and Related Subsidiaries

Effective Date

Pub. L. 104–188, title I, § 1953, Aug. 20, 1996, 110 Stat. 1926, provided that: “(a) In General.—The

Amendments

made by this subtitle [subtitle J (§§ 1951–1954) of title I of Pub. L. 104–188, enacting this subchapter, amending section 2702, 3011, 3202, 3331, and 3551 of this title, section 1444–2 of Title 7, Agriculture, section 4711 of Title 15, Commerce and Trade, section 262p–4p and 2191a of Title 22, Foreign Relations and Intercourse, and section 871 of Title 26, Internal Revenue Code, and enacting provisions set out as a note under section 2101 of this title] apply to articles entered on or after
October 1, 1996. “(b) Retroactive Application.—“(1) General rule.—Notwithstanding section 514 of the Tariff Act of 1930 [19 U.S.C. 1514] or any other provision of law and subject to subsection (c)—“(A) any article that was entered—“(i) after
July 31, 1995, and “(ii) before
January 1, 1996, and to which duty-free treatment under title V of the Trade Act of 1974 [this subchapter] would have applied if the entry had been made on
July 31, 1995, shall be liquidated or reliquidated as free of duty, and the Secretary of the Treasury shall refund any duty paid with respect to such entry, and “(B) any article that was entered—“(i) after
December 31, 1995, and “(ii) before
October 1, 1996, and to which duty-free treatment under title V of the Trade Act of 1974 [this subchapter] (as amended by this subtitle) would have applied if the entry had been made on or after
October 1, 1996, shall be liquidated or reliquidated as free of duty, and the Secretary of the Treasury shall refund any duty paid with respect to such entry. “(2) Limitation on refunds.—No refund shall be made pursuant to this subsection before
October 1, 1996. “(3) Entry.—As used in this subsection, the term ‘entry’ includes a withdrawal from warehouse for consumption. “(c) Requests.—Liquidation or reliquidation may be made under subsection (b) with respect to an entry only if a request therefor is filed with the Customs Service, within 180 days after the date of the enactment of this Act [Aug. 20, 1996], that contains sufficient information to enable the Customs Service—“(1) to locate the entry; or “(2) to reconstruct the entry if it cannot be located.”

Reference

Citations & Metadata

Citation

19 U.S.C. § 2461

Title 19Customs Duties

Last Updated

Apr 6, 2026

Release point: 119-73