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Title 19 — Customs DutiesRelease 119-73not60

§3522 Liquidation or Reliquidation and Refund of Duty Paid on Certain Entries

Title 19 › Chapter 22— URUGUAY ROUND TRADE AGREEMENTS › Subchapter I— APPROVAL OF, AND GENERAL PROVISIONS RELATING TO, URUGUAY ROUND AGREEMENTS › Part B— Tariff Modifications › § 3522

Last updated Apr 5, 2026|Official source

Summary

Even if other laws would stop it, the Treasury Department must finalize or redo certain customs entries and return any duties that were paid on them, as described below. To get a redo and a refund, an importer must ask Customs within 180 days after the WTO Agreement starts to apply to the United States. The request must give enough information so Customs can find the original entry or rebuild it. The covered entries are: goods tied to HTS subheading 6810.19.12 (including items claimed on or after October 1, 1990 and certain items entered January 1, 1989 through October 1, 1990, before a presidential proclamation under section 3513(a) implementing Schedule XX); and entries or withdrawals for clomiphene citrate under HTS heading 9902.29.95 made after December 31, 1988 and before January 1, 1993 that would have been duty-free under the stated subheading change. Duties paid on those clomiphene entries must be refunded.

Full Legal Text

Title 19, §3522

Customs Duties — Source: USLM XML via OLRC

(a)Notwithstanding section 1514 of this title or any other provision of law, and subject to subsection (b), the Secretary of the Treasury shall liquidate or reliquidate the entries listed or otherwise described in subsection (c) and refund any duty or excess duty that was paid, as provided in subsection (c).
(b)Liquidation or reliquidation may be made under subsection (a) with respect to an entry only if a request therefor is filed with the Customs Service, within 180 days after the date on which the WTO Agreement enters into force with respect to the United States, 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.
(c)The entries referred to in subsection (a) are as follows:
(1)Any goods—
(A)for which the importer claimed or would have claimed entry under subheading 6810.19.12 of the HTS on or after October 1, 1990, and before the effective date of a proclamation issued by the President under section 3513(a) of this title with respect to items under such subheading in order to carry out Schedule XX, or
(B)entered on or after January 1, 1989, and before October 1, 1990, for which entry would have been claimed under subheading 6810.19.12 of the HTS on or after October 1, 1990,
(2)(A)Any entry, or withdrawal from warehouse for consumption, of goods described in heading 9902.29.95 of the HTS (relating to clomiphene citrate) which was made after December 31, 1988, and before January 1, 1993, and with respect to which there would have been no duty if the reference to subheading “2922.19.15” in such heading were a reference to subheading “2922.19.15 or any subheading of chapter 30” at the time of such entry or withdrawal, shall be liquidated or reliquidated as free of duty.
(B)The Secretary of the Treasury shall refund any duties paid with respect to entries described in subparagraph (A).

Legislative History

Notes & Related Subsidiaries

Statutory Notes and Related Subsidiaries

Effective Date

Section effective on the date on which the WTO Agreement enters into force with respect to the United States (Jan. 1, 1995), see section 116(a) of Pub. L. 103–465, set out as a note under section 3521 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.

Executive Documents

Uruguay Round Agreements: Entry Into ForceThe Uruguay Round Agreements, including the World Trade Organization Agreement and agreements annexed to that Agreement, as referred to in section 3511(d) of this title, entered into force with respect to the United States on Jan. 1, 1995. See note set out under section 3511 of this title.

Reference

Citations & Metadata

Citation

19 U.S.C. § 3522

Title 19 — Customs Duties

Last Updated

Apr 5, 2026

Release point: 119-73not60