§3522 Liquidation or reliquidation and refund of duty paid on certain entries

Summary

The Secretary of the Treasury must re-do the final customs decisions (liquidate or reliquidate) and refund any duties paid for certain past imports if someone asks for it. The request must be filed with Customs within 180 days after the WTO Agreement takes effect for the United States. The request must give enough details so Customs can find the original entry or recreate it. This covers two kinds of entries. One is goods tied to HTS subheading 6810.19.12: goods entered on or after January 1, 1989 and before October 1, 1990 that would have been claimed under that subheading on or after October 1, 1990, and goods claimed or that would have been claimed under that subheading on or after October 1, 1990 and before the effective date of a Presidential proclamation under section 3513(a) to carry out Schedule XX. The other is entries or withdrawals for consumption of clomiphene citrate under HTS heading 9902.29.95 made after December 31, 1988 and before January 1, 1993 that would have been duty-free if a reference to subheading “2922.19.15” had included any subheading of chapter 30; those entries must be treated as free of duty and any duties paid must be refunded.