Title 19Customs DutiesRelease 119-73

§4034 Retroactive application for certain liquidations and reliquidations of textile or apparel goods

Title 19 › Chapter CHAPTER 26— - DOMINICAN REPUBLIC-CENTRAL AMERICA FREE TRADE › Subchapter SUBCHAPTER II— - CUSTOMS PROVISIONS › § 4034

Last updated Apr 6, 2026|Official source

Summary

Lets importers get their customs duty fixed to the lower CAFTA‑DR rate for certain textile or clothing shipments from CAFTA‑DR countries if they paid more earlier. The shipment must be from a CAFTA‑DR country that the U.S. Trade Representative names as eligible, must be the kind of good that would have counted as "originating" under the Agreement if it had been entered after that country's agreement date, must have been entered on or after January 1, 2004 and before the Agreement took effect for that country or any other CAFTA‑DR country, and must have had duties paid that were higher than the rate shown for that good in the U.S. Schedule in Annex 3.3 of the Agreement. The U.S. Trade Representative will list eligible countries in the Federal Register. To get the duty adjusted, an importer must ask U.S. Customs and Border Protection (CBP) within the time CBP sets by regulation made with the Treasury. The request must give enough information for CBP to find or rebuild the entry and to show the good meets the rules above. "Entry" also covers taking goods out of a warehouse for consumption.

Full Legal Text

Title 19, §4034

Customs Duties — Source: USLM XML via OLRC

(a)Notwithstanding section 1514 of this title or any other provision of law, and subject to subsection (c), an entry—
(1)of a textile or apparel good—
(A)of a CAFTA–DR country that the United States Trade Representative has designated as an eligible country under subsection (b), and
(B)that would have qualified as an originating good under section 4033 of this title if the good had been entered after the date of entry into force of the Agreement for that country,
(2)that was made on or after January 1, 2004, and before the date of the entry into force of the Agreement with respect to that country or any other CAFTA–DR country, and
(3)for which customs duties in excess of the applicable rate of duty for that good set out in the Schedule of the United States to Annex 3.3 of the Agreement were paid,
(b)The United States Trade Representative shall determine, in accordance with article 3.20 of the Agreement, which CAFTA–DR countries are eligible countries for purposes of this section, and shall publish a list of all such countries in the Federal Register.
(c)Liquidation or reliquidation may be made under subsection (a) with respect to an entry of a textile or apparel good only if a request therefor is filed with the Bureau of Customs and Border Protection, within such period as the Bureau of Customs and Border Protection shall establish by regulation in consultation with the Secretary of the Treasury, that contains sufficient information to enable the Bureau of Customs and Border Protection—
(1)(A)to locate the entry; or
(B)to reconstruct the entry if it cannot be located; and
(2)to determine that the good satisfies the conditions set out in subsection (a).
(d)As used in this section, the term “entry” includes a withdrawal from warehouse for consumption.

Legislative History

Notes & Related Subsidiaries

Termination of SectionFor termination of section by section 107(d) of Pub. L. 109–53, see Effective and Termination Dates note below.

Editorial Notes

Amendments

2006—Subsec. (a)(2). Pub. L. 109–280 inserted “or any other CAFTA–DR country” after “that country”.

Statutory Notes and Related Subsidiaries

Effective Date

of 2006 AmendmentAmendment 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 Section 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 the date the 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 a note under section 4001 of this title.

Reference

Citations & Metadata

Citation

19 U.S.C. § 4034

Title 19Customs Duties

Last Updated

Apr 6, 2026

Release point: 119-73