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19 U.S.C. 1504: Limitation on liquidation

Created in 1978 by Public Law 95-410. Changed by 5 later laws. No bill we track in this Congress changes it.

2 other sections of the Code cite this one, including 19 U.S.C. 1514, 19 U.S.C. 1517.

1 part of federal rules cite it as their authority, written by U.S. Customs and Border Protection, Department of Homeland Security; Department of the Treasury (1).

This Congress

No bill we track in the 119th Congress changes this section.

    How it got here

    2004

    • Pub. L. 108–429, §2102(2), struck out "at the time of entry" after "duties asserted" in subsec. (a)(1) (concluding provisions), after "asserted by the claimant" in subsec. (a)(2)(A), and after "of duty asserted" and "drawback amount asserted" in subsecs. (b) (concluding provisions) and (d). (Miscellaneous Trade and Technical Corrections Act of 2004) Law text
    • Pub. L. 108–429, §2102(1), which directed striking "or" at end of par. (3), substituting "filed, whichever is earlier; or" for "filed;" in par. (4), and adding par. (5) after par. (4), was executed by striking "or" at end of par. (1)(C), substituting "filed, whichever is earlier; or" f… (Miscellaneous Trade and Technical Corrections Act of 2004) Law text · (a)
    • Pub. L. 108–429, §1563(e)(1), added subsec. (a) and struck out heading and text of former subsec. (a). Text read as follows: "Unless an entry is extended under subsection (b) of this section or suspended as required by statute or court order, except as provided in section 1675(a)(3) of this title, … (Miscellaneous Trade and Technical Corrections Act of 2004) Law text · (a)
    • Pub. L. 108–429, §1563(e)(1), added subsec. (b) and struck out heading and text of former subsec. (b). Text read as follows: "The Secretary may extend the period in which to liquidate an entry if— (Miscellaneous Trade and Technical Corrections Act of 2004) Law text · (b)
    • Pub. L. 108–429, §1563(e)(2), inserted "or drawback claimant, as the case may be," after "to the importer of record" and "or drawback claimant" after "of such importer of record". (Miscellaneous Trade and Technical Corrections Act of 2004) Law text · (c)
    • Pub. L. 108–429, §1563(e)(3), inserted "or (in the case of a drawback entry or claim) at the drawback amount asserted at the time of entry by the drawback claimant" before period at end. (Miscellaneous Trade and Technical Corrections Act of 2004) Law text · (d)

    1996

    • Pub. L. 104–295 inserted ", unless liquidation is extended under subsection (b)," after "shall liquidate the entry" in first sentence, and "(other than an entry with respect to which liquidation has been extended under subsection (b))" after "Any entry" in second sentence. (Miscellaneous Trade and Technical Corrections Act of 1996) Law text · (d)

    1994

    • Pub. L. 103–465, §220(c)(1), inserted "except as provided in section 1675(a)(3) of this title," before "an entry of merchandise not liquidated" in introductory provisions. · (a)
    • Pub. L. 103–465, §220(c)(2), substituted "Except as provided in section 1675(a)(3) of this title, when a suspension" for "When a suspension". · (d)

    1993

    • Pub. L. 103–182, §641(1)(A), substituted "Unless an entry is extended under subsection (b) or suspended as required by statute or court order" for "Except as provided in subsection (b) of this section" in introductory provisions. · (a)
    • Pub. L. 103–182, §641(1)(B)–(D), added par. (4). · (a)
    • Pub. L. 103–182, §641(2), amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows: "The Secretary may extend the period in which to liquidate an entry by giving notice of such extension to the importer of record in such form and manner as the Secretary shall pres… · (b)
    • Pub. L. 103–182, §641(2), amended subsec. (c) generally. Prior to amendment, subsec. (c) read as follows: "If the liquidation of any entry is suspended, the Secretary shall, by regulation, require that notice of such suspension be provided to the importer of record concerned and to any… · (c)
    • Pub. L. 103–182, §641(2), amended subsec. (d) generally. Prior to amendment, subsec. (d) "Limitation" read as follows: "Any entry of merchandise not liquidated at the expiration of four years from the applicable date specified in subsection (a) of this section, shall be deemed liquidat… · (d)

    1984

    • Pub. L. 98–573, §191(d)(1), substituted "importer of record" for "importer, his consignee, or agent" in provisions following par. (3). · (a)
    • Pub. L. 98–573, §191(d)(2), substituted "importer of record" for "importer, his consignee, or agent" in provisions preceding par. (1), and substituted "importer of record" for "importer, consignee, or his agent" in par. (3). · (b)
    • Pub. L. 98–573, §191(d)(3), substituted "importer of record" for "importer or consignee" in two places. · (c)
    • Pub. L. 98–573, §191(d)(4), substituted "importer of record" for "importer, his consignee, or agent". · (d)

    Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.