19 C.F.R. § 173.3 Voluntary reliquidation.
Title 19 - Customs Duties
(a) Authority to reliquidate. The port director within 90 days from the date notice of the original liquidation is given to the importer, consignee, or agent, may reliquidate on his own initiative a liquidation or a reliquidation to correct errors in appraisement, classification, or any other element entering into the liquidation or reliquidation, including errors based on misconstruction of applicable law. A voluntary reliquidation may be made even though a protest has been filed, and whether the error is discovered by the port director or is brought to his attention by an interested party. (b) Notice of reliquidation. Notice of a voluntary reliquidation shall be given in accordance with the requirements for giving notice of the original liquidation.
Title 19: Customs Duties
PART 173—ADMINISTRATIVE REVIEW IN GENERAL
§ 173.3 Voluntary reliquidation.
