Source: https://www.law.cornell.edu/cfr/text/19/10.1012
Timestamp: 2018-03-22 02:44:03
Document Index: 258239146

Matched Legal Cases: ['art 10', '§ 10', '§ 10', '§ 10', '§ 10', '§ 10', '§ 10', '§ 10', '§ 10', '§ 10', '§ 10', '§ 10']

19 CFR 10.1012 - CBP processing procedures. | US Law | LII / Legal Information Institute
CFR › Title 19 › Chapter I › Part 10 › Subpart R › Section 10.1012
19 CFR 10.1012 - CBP processing procedures.
§ 10.1012 CBP processing procedures.
(a)Status determination. After receipt of a post-importation claim made pursuant to § 10.1011 of this subpart, the Center director will determine whether the entry covering the good has been liquidated and, if liquidation has taken place, whether the liquidation has become final.
(b)Pending protest or judicial review. If the Center director determines that any protest relating to the good has not been finally decided, the Center director will suspend action on the claim filed under § 10.1011 of this subpart until the decision on the protest becomes final. If a summons involving the tariff classification or dutiability of the good is filed in the Court of International Trade, the Center director will suspend action on the claim filed under § 10.1011 of this subpart until judicial review has been completed.
(1)Unliquidated entry. If the Center director determines that a claim for a refund filed under § 10.1011 of this subpart should be allowed and the entry covering the good has not been liquidated, the Center director will take into account the claim for refund in connection with the liquidation of the entry.
(2)Liquidated entry. If the Center director determines that a claim for a refund filed under § 10.1011 of this subpart should be allowed and the entry covering the good has been liquidated, whether or not the liquidation has become final, the entry must be reliquidated in order to effect a refund of duties under this section. If the entry is otherwise to be reliquidated based on administrative review of a protest or as a result of judicial review, the Center director will reliquidate the entry taking into account the claim for refund under § 10.1011 of this subpart.
(1)General. The Center director may deny a claim for a refund filed under § 10.1011 of this subpart if the claim was not filed timely, if the importer has not complied with the requirements of §§ 10.1008 and 10.1011 of this subpart, or if, following an origin verification under § 10.1026 of this subpart, the Center director determines either that the imported good was not an originating good at the time of importation or that a basis exists upon which preferential tariff treatment may be denied under § 10.1026 of this subpart.